Haryana RERA Orders Refund To Homebuyer Of Mahira Homes - 104 Following Revocation Of Project's Registration

The ITAT considered the COVID-19 limitation extension and found no delay in filing an appeal before the CIT(A). The case involved a taxpayer who filed an appeal against a tax assessment order, arguing that the delay in filing was due to the COVID-19 pandemic. The ITAT acknowledged the government’s extension of limitation periods during the pandemic and found that the taxpayer’s appeal was filed within the extended timeframe. The tribunal’s decision underscores the importance of considering the impact of extraordinary circumstances, such as the COVID-19 pandemic, on procedural timelines. This ruling highlights the need for tax authorities to be flexible and accommodating in light of unprecedented events that may affect taxpayers’ ability to comply with deadlines.