ITAT Bangalore Allows 69-Day Delay in Appeal Filing Due to COVID

Malatesh Begoor Nadig Vs ITO (ITAT Bangalore) In the case of Malatesh Begoor Nadig vs. ITO, the ITAT Bangalore addressed a 69-day delay in the filing of an appeal for the assessment year 2010-11. The delay was initially deemed unjustifiable by the CIT(A), leading to the dismissal of the appeal. However, upon review, the ITAT considered the circumstances surrounding the delay, particularly the impact of the COVID-19 pandemic. The Supreme Court’s ruling in “Cognizance for Extension of Limitation” had excluded the period from March 15, 2020, to February 28, 2022, from the calcul...