Pandemic Delay Claims Rejected: Covid-19 Limitation Period Extensions Do Not Automatically Revive Expired Appeal Deadlines

HC dismissed writ petitions challenging an Appellate Deputy Commissioner's order rejecting delay condonation for filing an appeal during Covid-19 pandemic. Despite Supreme Court's limitation period extension, petitioner's appeal deadline expired before the extended period. Court found no grounds to rescue the petitioner and dismissed all three writ petitions without costs.

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Issues involved: Challenge to Impugned Order for delay in filing appeal against Assessment Order during Covid-19 pandemic lockdown period.

Summary:
In W.P.Nos.3873 & 3879 of 2023, the petitioner contested the Impugned Order by the Appellate Deputy Commissioner declining to condone the delay of 132 days in filing the appeal against the Assessment Order for the respective assessment years. The Assessment Orders were issued during the partial lockdown due to the second wave of Covid-19 pandemic, prompting the Hon'ble Supreme Court to extend the period of limitation for filing appeals. The Supreme Court's directions included excluding the period from 15.03.2020 till 28.02.2022 for limitation purposes in judicial proceedings. The petitioner's appeal deadline expired on 07.03.2021, with a further 30-day extension expiring on 07.05.2021. Despite the petitioner's personal challenges related to Covid-19 and family health issues, the delay occurred before the extended period granted by the Supreme Court.

The Court noted that similar cases were dismissed previously due to failure to adhere to the extended limitation period set by the Supreme Court. Considering the detailed nature of the impugned order and the expiration of the limitation period as per the Act and the Supreme Court's extension, the Court found no grounds to rescue the petitioner. Consequently, W.P.Nos.3879 and 3873 of 2023 were dismissed, leading to the dismissal of W.P.No.7920 of 2022 as well. All three writ petitions were dismissed without costs, and connected miscellaneous petitions were closed.

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