Extended Gap due to Covid 19 Pandemic led to Inability to Track Hearing Notice: ITAT remands case to CIT (A) for Fresh Adjudication

The ITAT remanded a case to the CIT(A) for fresh adjudication due to an extended gap during the COVID-19 pandemic, which led to the inability of the appellant to track hearing notices. The appellant argued that the pandemic's impact on regular operations prevented timely monitoring of the case progress. The tribunal acknowledged the exceptional circumstances brought by the pandemic, which hindered procedural adherence. By remanding the case, the ITAT emphasized the need for a fair hearing process, taking into account the extraordinary conditions that have affected many legal proceedings during the pandemic.