21 months Delay in Filing Income Tax Appeal due to Covid Pandemic: ITAT condones Delay citing SC Ruling

The ITAT has condoned a 21-month delay in filing an income tax appeal, acknowledging the challenges posed by the COVID-19 pandemic. Citing a Supreme Court ruling that allowed leniency in legal proceedings during the pandemic, the tribunal granted relief to the appellant. This decision reflects the judiciary's recognition of the extraordinary circumstances during the pandemic and its impact on legal processes, ensuring that taxpayers are not unduly penalized for delays beyond their control.