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Informative

Three-Day Delay in Filing Appeal During COVID Period: ITAT Sets Aside CIT(A) Order

Update / Judgement Date

27 Dec 2024

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Income Tax

The ITAT has set aside an order passed by the CIT(A) concerning a three-day delay in filing an appeal during the COVID-19 pandemic. The appellant had cited the challenges faced during the pandemic, leading to the delay. The ITAT acknowledged the extraordinary circumstances and restored the matter for fresh consideration, reiterating the importance of considering practical challenges while exercising judicial discretion in such cases.