ITAT condones delay in appeal fling due to outbreak of COVID 

Sri Sivajothi Spinning Mills Private Limited Vs DCIT (ITAT Chennai) ITAT heard both the sides, perused the materials available on record and gone through the orders of authorities below. The ld. CIT(A) (NFAC) has rejected the appeal filed by the assessee on the ground that the due date for filing the appeal was 30.03.2020 and the appeal was filed on 30.07.2020 without any condonation petition. The Legislature has, due to outbreak of COVID-19 pandemic, enacted provisions of Taxation and other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, by which, filing of appeal and any doc...