Smt. Pritiben Bharatbhai Shah,, ... vs The Income Tax Officer, Ward-5(2)(3),, ... on 27 December, 2022
3. Before coming to the merits of the case, we observe that the appeal is
time-barred by 514 days. The assessee filed an affidavit stating that the
reason for delay in filing appeal was that at the time the order was received
at the residence of the assessee on 12-08-2019, she was in Australia and
reached India on 25-10-2019. Thereafter, there was spread of Covid-19 and
hence for the above reasons, the assessee inadvertently missed the receipt of
notice. Subsequently, as soon as the assessee found the impugned order
I.T.A No. 22/Ahd/2021 A.Y. 2013-14 Page No. 3
Smt. Pritiben Bharatbai Shah vs. ITO
under consideration, she forwarded the same to her tax consultant for taking
necessary action. Accordingly, the counsel for the assessee submitted that in
the instant facts, there was no deliberate intention for the delay in filing
appeal against the penalty order and hence he prayed that the same may
kindly be condoned. Looking to the instant facts, we observe that during the
period under consideration when the notice was sent at the registered address
of the assessee, she was stationed at Australia. Further, subsequently there
was also spread of Covid-19 virus leading to nationwide lockdown.
Therefore, looking into the facts and circumstances of the instant case, we
are hereby condoning the delay in filing appeal, in the interests of justice.
The learned DR has also not objected to the delay in filing of appeal being
condoned, looking to the instant facts. Accordingly, the delay in filing the
instant appeal is condoned.