On June 22, 2023, the Income Tax Appellate Tribunal of Delhi Bench ‘SMC’ pronounced a landmark decision in the case of Chandan Singh Yadav vs. Income Tax Officer, Ward-2(3), Badaun, under ITA No. 1972/Del/2020. The case pertains to the assessment year 2011-12, and it was filed due to a delay in appeal caused by the COVID-19 pandemic.
The appeal was originally against the order of the CIT(A), Moradabad dated November 25, 2019. The appellant received this order on December 25, 2019, with the last date for filing an appeal set for February 23, 2020. Due to the lockdowns and the Supreme Court’s extension of limitation periods, the appeal was filed on December 22, 2020.
The appellant’s counsel argued for condonation of the 21-day delay in filing the appeal, citing disruptions caused by the COVID-19 pandemic. The tribunal recognized the exceptional circumstances and condoned the delay, allowing the appeal to proceed. This decision highlights the judiciary’s flexibility in accommodating pandemic-related disruptions.
This case is significant as it sets a precedent for other cases delayed due to the pandemic. The tribunal’s decision to condone the delay based on the Supreme Court’s directives reflects a judicious use of discretion under unprecedented conditions.
The ITA 1972/DEL/2020 case serves as an essential reference point for legal professionals dealing with cases affected by the pandemic. It underscores the importance of judicial understanding in times of global crises and its impact on legal proceedings.
Legal Insights into ITA 1972/DEL/2020: Delay in Appeal by Chandan Singh Yadav, Badaun
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