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Order PER VIKRAM SINGH YADAV, A.M. : This is an appeal filed by the Assessee against the order of the Ld. PCIT, Chandigarh-1 dt. 23/03/2021 pertaining to Assessment Year 2015-16.
At the outset, it is noted that there is a delay in filing the present appeal by 369 days as pointed out by the Registry.
During the course of hearing, the Ld. AR submitted that the impugned order was passed by the Ld. PCIT on 23/03/2021 and appeal was thereafter filed on 26/05/2022. It was submitted that the delay in filing the appeal is covered by the decision of Hon’ble Supreme Court wherein the limitation period has been extended on account of COVID- 19 Pandemic. It was accordingly submitted that the delay so happened may be condoned and the appeal be admitted for adjudication.
Ld CIT/DR was heard who has not raised any specific objection.
After hearing both the parties, the delay on account of COVID-19, pandemic is hereby condoned and the appeal is admitted for adjudication.