Condonation of delay during Covid-19 limitation extension led to restoration of the appeal for fresh adjudication.

The delay in filing the first appeal was attributable to the Covid-19 pandemic period, which was treated as excluded for limitation purposes in light of Supreme Court directions extending limitation. On that basis, refusal to condone the 727-day delay was not sustained, and the appeal was directed to be heard on merits. The matter was restored to the first appellate authority for fresh adjudication in the interests of justice.

---

---

Issues: Whether the delay of 727 days in filing the first appeal against the assessment order should be condoned and the matter restored for fresh adjudication.

Analysis: The delay in filing the lower appeal arose during the Covid-19 pandemic period. The period was treated as excluded for limitation purposes in light of the Supreme Court directions on extension of limitation during the pandemic. In these circumstances, the refusal to condone the delay was not sustained, and the interests of justice required that the appeal be heard on merits by the first appellate authority.

Conclusion: The delay was condoned and the matter was restored to the NFAC for fresh adjudication.

---