Covid-19 limitation relief applied to condone appeal delay and restore the matter for decision on merits.

Delay in filing the first appeal was treated as covered by the Covid-19 period, with limitation extended in line with Supreme Court orders on exclusion of limitation. The appellate authority's refusal to condone delay was therefore unsustainable, and the matter was restored for fresh adjudication after giving the assessee an opportunity of hearing. The delay was directed to be condoned and the appeal remitted for disposal on merits.

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Issues: Whether the delay in filing the first appeal before the appellate authority ought to have been condoned in view of the Covid-19 period, and whether the matter should be restored for decision on merits.

Analysis: The delay was held to be covered by the period affected by the Covid-19 pandemic. The limitation period was treated as extendable in light of the Supreme Court orders in cognizance for extension of limitation. Since the appellate authority had rejected the appeal without condoning the delay, the matter required restoration for fresh adjudication after granting opportunity of hearing.

Conclusion: The delay was directed to be condoned and the appeal was remitted to the appellate authority for disposal on merits.

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