Document Fragment View

Matching Fragments

Signature Not Verified ITA 371/2022 & 526/2022 Page 16 of 19 pages Digitally Signed By:VAISHALI CHAUHAN Signing Date:12.12.2023 18:37:57

12. Although the appellant/revenue did not specifically plead, we also examined if the delay in filing of these appeals could be attributed to the generalised paralysis of movements and functions on account of pandemic of Covid-19. But the present case does not fall even in that category. As mentioned above, the limitation to file appeals in order to assail the impugned common order dated 15.03.2019 (copy whereof was received by the appellant/revenue on 11.04.2019) expired on 09.08.2019, by which date nobody across the world had, even in his wildest apprehension, thought of such global pandemic. For the first time, it was in the month of March, 2020 that vide circular dated 13.03.2020 of this court an Advisory was issued towards commencement of restricted functioning of courts in Delhi. By way of Office Order dated 23.03.2020, the Administrative and General Supervision Committee of this court suspended the functioning of this court and the subordinate courts of Delhi till 04.04.2020. Thereafter, the suspension of work was extended periodically by way of various officer orders and circulars. The said suspension of work was tapered down and gradually complete functioning of the courts resumed. Across major part of this period, Registry of this court remained functioning and in any case, online filing of cases continued. Finally, with effect from 31.08.2021 even physical hearings in this court were resumed vide office order dated 19.08.2021. The present appeals, as mentioned above were filed on 20.05.2022 and 27.05.2022. Therefore, on this count also, we are unable to find any ground to exercise discretion of condonation of delay in favour of the appellant/revenue.