Limitation rejection in an appeal set aside for fresh consideration under COVID-19 extension directions.
An appeal rejected solely on limitation in the context of COVID-19 restriction periods was set aside, as the delay was accepted to have arisen from the pandemic-related constraints and could have been examined for condonation. The HC remitted the matter to the same appellate authority for fresh adjudication, directing consideration of the Supreme Court's COVID-19 extension orders in Suo Motu Writ Petition (C) No. 3 of 2020 and requiring an opportunity of hearing to all parties. The appellate proceedings were restored for decision on limitation and merits in accordance with law.
Issues: Whether the appellate authority's order rejecting the appeal on limitation could be set aside and the matter remitted for fresh consideration in light of the COVID-19 related extension orders.
Analysis: The writ petition challenged the dismissal of the appeal solely on the ground of limitation without examination on merits. The Revenue accepted that the delay was attributable to the COVID-19 restrictions and that the appellate authority could have considered condonation of delay. The Court accepted this position and directed that the order rejecting the appeal be set aside. The matter was sent back to the same authority for fresh adjudication after taking into account the Supreme Court's order in Suo Motu Writ Petition (C) No. 3 of 2020 and after granting opportunity of hearing to all parties.
Conclusion: The limitation-based rejection was set aside and the appeal was remitted for reconsideration.
Final Conclusion: The petitioner obtained relief to the extent of restoration of the appellate proceedings for fresh decision on merits and limitation in accordance with law.
Ratio Decidendi: Where an appeal is rejected on limitation in circumstances implicating the COVID-19 extension regime, the matter may be remitted for fresh consideration after applying the relevant Supreme Court directions and affording hearing to the parties.
TaxTMI 
AI Drafter ✕
TaxTMI 
