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of <h1>ITAT Pune Overturns NFAC Order, Condoning 727-Day Delay Due to Covid-19; Case Remanded for Fresh Adjudication.</h1> The ITAT Pune allowed the assessee's appeal for AY 2017-18, overturning NFAC Delhi's order, and condoned a 727-day delay in filing due to the Covid-19 ... Condonation filling appeal against NFAC - delay of 727 days due to COVID outbreak/lockdown - HELD THAT:- Institution dated 22.01.2022 falls within the Covid-2019 pandemic outbreak period; has already been held to be excluded for all intents and purposes as per hon’ble apex court’s directions in Cognizance for Extension of Limitation, In re [2021 (11) TMI 387 - SC ORDER] read with judgment in Cognizance for Extension of Limitation, In re [2021 (3) TMI 497 - SC ORDER] and [2020 (5) TMI 418 - SC ORDER], under the limitation law. This being the clinching factual position emanating from the case file, it is deemed appropriate in the larger interest of justice to condone the impugned 727 days in filing of the lower appeal and restore the matter back to the file of learned NFAC for it’s afresh appropriate adjudication preferably within three effective opportunities of hearing subject to the rider that it is the assessee’s sole risk and responsibility to prove the case in consequential proceedings. Ordered accordingly. The ITAT Pune allowed the assessee's appeal for AY 2017-18 against NFAC Delhi's order, condoning a 727-day delay in filing the appeal due to the Covid-2019 pandemic period. The matter was restored for fresh adjudication by the NFAC. The appeal was allowed for statistical purposes.
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