ITAT Condones Appeal Delay as COVID Exemption Period Covered Limitation

Child Welfare Society Vs ITO (ITAT Jodhpur) The Jodhpur ITAT allowed the assessee’s appeal for statistical purposes and condoned a delay of 30 days in filing an appeal before the CIT(A). The assessee argued that the delay occurred during the COVID-19 period and was covered by the Supreme Court’s order in Suo Motu Writ Petition (Civil) No. 3 of 2020, which excluded the period from March 15, 2020 to October 2, 2021 from limitation calculations for filing appeals. The assessee submitted that the CIT(A) rejected the appeal without properly considering the Supreme Court’s exemption order and ...