ITAT Orders Recalculation of Limitation Excluding COVID-19 Period

Bharat Shetty Vs ITO (ITAT Lucknow)

In Bharat Shetty Vs ITO (ITAT Lucknow), the ITAT Lucknow addressed the issue of limitation for filing an appeal in light of the COVID-19 pandemic. The assessee had filed an appeal against an order passed by the Commissioner of Income Tax (Appeals) [CIT(A)] on August 30, 2024, which dismissed the appeal for being time-barred. The delay was attributed to the COVID-19 pandemic, with the assessee citing the Supreme Court’s order from September 2021, which excluded the period from March 15, 2020, to October 2, 2021, in calculating limit

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