mother due to ill-health
and age was also in complete lockdown at home in Kolkata. The Ld. CIT(Appeals)
thus framed the order ... have been delivered at her mother's address which was under lockdown under COVID
Outbreak.
5. The AR further mention that this order
Bench was that the extraordinary situation prevailing
during the Covid-19 lockdown and restrictions, any additions or
disallowances are unjust. The ld. AR, in order ... April 2020 and May 2020, which fell in the period of
lockdown when pandemic of Covid-19 was at its peak considering the
reasonable cause
initial outbreak of the COVID-19 pandemic which led to the
nationwide lockdown starting from March, 2020 and during this period
the key personnel were ... order was not served upon the assessee however, considering the fact
that lockdown was declared during that period only and it might have
affected
this order it is noted that due to COVID-19 pandemic and lockdown
ordered by the Govt. of India, this order could not be pronounced ... extraordinary situation in the light of the COVID-19
pandemic and lockdown, the period of lockdown days need to be excluded. For coming to
such
made by the
employer for depositing the employees' contributions meant for
Lockdown period, then no action would be taken against such
employer. We deem ... payment. He
further submitted that similar step could have been taken
during lockdown period.
7. On due consideration of the above facts and
circumstances
with him and in between pandemic of novel coronavirus
spread and following lockdown was announced by our
Honourable Prime Minister Shri Narendra Modi to stop ... delay occurred due to spread of
pandemic of novel coronavirus and following lockdown announced
by our Hon'ble Prime Minister in filing
M/S Reckitt Benckiser (I) Pvt. Ltd., ... vs Dcit, Cir-12(1), Kolkata, Kolkata on
extraordinary situation in the light of the
Covid-19 pandemic and lockdown, the period of lockdown days need to be
excluded. For coming to such
M/S Srinath Ji Furnishing Pvt. Ltd., ... vs Pr.Cit-5, Kolkata , Kolkata on 10
extraordinary situation in the light of the
COVID-19
19 pandemic and lockdown, the period of lockdown days need to be exclu
excluded
