Case Law Analysis
|Income Tax Appellate Tribunal
Section 249(3) IT Act | Pandemic-Related Delay of 1891 Days Condoned Under SC's Limitation Exclusion Order : ITAT Agra
ITAT Agra condones an unprecedented 1891-day delay in filing an income tax appeal, relying on the Supreme Court's exclusion of the limitation period from 15.03.2020 to 28.02.2022 due to the COVID-19 pandemic. The ruling underscores that assessees cannot be penalized for delays attributable to extraordinary circumstances beyond their control, even in cases of extreme procedural lapses.