ITAT Condones 66-day Delay in Filing Appeal due to COVID Lockdown and CA's Preoccupation

The Income Tax Appellate Tribunal (ITAT) has condoned a 66-day delay in filing an appeal, citing the COVID-19 lockdown and the preoccupation of the Chartered Accountant (CA) as valid reasons. This decision reflects the judiciary's empathetic approach to delays caused by unprecedented circumstances like the pandemic and the genuine workload faced by tax professionals. The ITAT recognized that such factors constitute "sufficient cause" for not adhering strictly to statutory timelines. This ruling provides relief to taxpayers who faced difficulties in complying with deadlines during the extraordinary period of the pandemic, ensuring that their appeals are not dismissed on technical grounds when genuine reasons for delay are present.