ITAT Condones Delay Due to Lockdown, Remands Case to CIT(A) for decision on merits

Lahari Impex (P) Ltd Vs ITO (ITAT Hyderabad)

In the case of Lahari Impex (P) Ltd vs. ITO, ITAT Hyderabad addressed a 21-month delay in filing an income tax appeal, attributed to the COVID-19 pandemic. The appeal was initially dismissed by the CIT(A) due to the significant delay. However, the assessee argued that the delay was unavoidable due to the pandemic, referencing the Supreme Court’s ruling that extended limitation periods during the pandemic. Despite opposition from the Departmental Representative, who argued that the assessee should have arranged timely filing, the IT

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