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Income Tax Appellate Tribunal, DELHI BENCH: A: NEW DELHI
Before: SHRI G.S PANNU, HON’BLE & SHRI CHANDRA MOHAN GARG
ORDER PER CHANDRA MOHAN GARG, J.M. This appeal has been filed against the order NFAC, New Delhi dated 13.06.2022 for A.Y. 2019-20.
The ground no. 4 of assessee is as follows:- 4. That the Ld. CIT(A) erred in dismissing the appeal of the appellant by treating it as belated appeal, which is in gross violation of judgment of Hon’ble Supreme Court in which the Hon’ble Supreme Court had extended the limitation period from 15.03.2020 in view of COVID-19 Pandemic.
The ld. counsel submitted that the assessee filed appeal against the order of ADIT (CPC Bangalore) dated 10.04.2020 before the ld. CIT(A) NFAC on 13.06.2022 by the delay of 33 days but the said period was covered by the order of Hon’ble Supreme Court in the suo moto writ petition (Civil) No. 3/2020 dated 23.03.2020 by which the period of limitation in all the proceedings in irrespective of limitation prescribed under general law or special law whether condonable or not was extended with effect from