CIT(A) fails to exclude COVID-19 period for Calculating Limitation: ITAT directs Recalculation of 90-Day limit starting from October 3, 2021

The Income Tax Appellate Tribunal (ITAT) has directed the recalculation of the 90-day limitation period for filing appeals, starting from October 3, 2021, due to the COVID-19 pandemic. The case concerns the issue of whether the pandemic period should be excluded when calculating the time limits for legal proceedings. ITAT’s decision to reconsider the limitation period reflects an understanding of the exceptional circumstances created by the pandemic. This ruling provides relief to taxpayers and other litigants who faced difficulties in meeting deadlines due to lockdowns and restrictions. The decision emphasizes the need for flexibility in handling deadlines during unforeseen crises like the pandemic.