This case involves SVP Industries Limited appealing against the decisions regarding Form 26Q/03 for the assessment year 2020-21, which were dismissed by the CIT (Appeals) due to alleged procedural delays during the COVID-19 pandemic.
The appellant, SVP Industries Limited, faced procedural delays which they attributed to the COVID-19 pandemic. Despite filing within an extended timeframe sanctioned by the Supreme Court, their appeals were initially dismissed due to non-condonation of delay by CIT (Appeals).
The appellant argued that the delays should be condoned considering the COVID-19 pandemic’s impact on judicial processes. Additionally, there were issues with the submission of necessary documents through the official portal, which were overlooked by CIT (Appeals).
The ITAT, acknowledging the unique circumstances caused by the pandemic, directed the case back to CIT (Appeals) for reconsideration without being influenced by previous orders, thus providing an opportunity for a fair hearing.
This case highlights the challenges faced by appellants in meeting procedural requirements during unprecedented times and the importance of judicial bodies in accommodating such exceptions. The decision to remand the case back to CIT (Appeals) reflects a move towards more empathetic judicial processes in times of global crises.
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