ITAT Condones Appeal Delay Due to COVID-19 and CA’s Preoccupation

Shobha Vs ITO (ITAT Bangalore) The Income Tax Appellate Tribunal (ITAT), Bangalore Bench, recently condoned a 66-day delay in the appeal filed by Smt. Shobha, proprietress of S.C. Veeranna & Co., against an order from the Additional/Joint Commissioner of Income Tax (Appeals)-2, Noida. The Tribunal’s decision, pronounced on June 25, 2025, emphasizes the impact of the COVID-19 lockdown and a chartered accountant’s pre-occupation as sufficient causes for the delay, overturning the CIT(A)’s dismissal of the appeal as time-barred. Background of the Case The case pertains to th...