(Querist) 08 May 2022
This query is : Resolved
The Honourable Supreme Court in January 2022 finally passed an order extending all due dates for filing of appeal which fell between 15.03.2020 and 28.02.2022 till 90 days from 28.02.2022. In case of appeals to be filed before Commissioner of Income Tax (Appeals) or Income Tax Appellate Tribunal against orders passed between the above referred dates does one need to compulsorily file an application for condonation of delay and also to file an affidavit in support thereof ? Kindly guide. Thanks
Yes, you have to file delay condonation application alongwith affidavit. You can also file the supreme court authority which extends the limitation for 90 days from 28.02.2022.
(Querist) 09 May 2022
When the Honourable Supreme Court has extended the limitation, will it not suffice to just quote the order of the Court, as it is an order applicable to all appeals.
If one has to apply for condonation of delay supported by affidavit, then what is the importance of the order of the honourable supreme court ?
Can the appellate authority reject an application for condonation of delay wherein the extension order of the Honourable Supreme Court is quoted, and no affidavit is filed ?
If the limitation period falls between the period for which extension is granted and the appellant does not make any application for condonation and in the appeal states that the appeal is filed within the allowed time then whether the appellate authority will consider it or simply reject on the pretext that no application for condonation is filed.
Dr J C Vashista
(Expert) 11 May 2022
Very well explained and advised by experts, I endorse. You will have to file an application for condonation of delay explaining the reasons thereof.
(Expert) 11 May 2022
What the Supreme Court did in this issue was to “exclude the period from 15 March 2020 to 28 February 2022” for the purposes of limitation, and making the balance period of limitation available with effect from 1st March 2022.
The querist is right in his reasoning. But because of some complexities in the order issued part by part and as some courts interpreted it in a confusing manner, such an order of relief during the pandemic became yet another issue of confusion.
When certain period is excluded and not counted as non-existent, then the court cannot sit in judgement and exercise its discretion for condonation.
KISHAN DUTT RETD JUDGE
(Expert) 14 May 2022
Dear Sir, You have to file an application with Affidavit citing above orders of the Hon’ble Supreme Court and seek condonation of delay accordingly.