2021 (7) TMI 1374

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....6/M/2018, 2807/M/2018 & 2805/M/2018 for assessment years 2008-09 to 2010-11. The submission of the assessee in the MA is as under: "1. He is the proprietor of Shreenathji Metal and Alloys and carrying on business of trading in metal and alloys at road side shop. 2. The DCIT Central Circle 2(3), Mumbai passed assessment order, in his case, for the Assessment Year (AY) 2008-09 on 29.03.2015 u/s. 143(3) r.w.s. 147 of the Act, determining his income at Rs. 14.50 lakhs. He challenged his before the Commissioner of Income tax (Appeal)-48 Mumbai, who had upheld the additions made by the AO. 3. He had filed an appeal against the order of the Commissioner of Income tax (Appeal)-48 Mumbai, dated 28.02.2018 before the Hon&#3....

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.... a mistake apparent from record, as per the provisions of section 254 (2) of the Act. The grounds about the jurisdiction of the AO go to the root of the matter and requires separate adjudication." 2. At the outset, it is also noted that there is a delay in filing this appeal, the assessee has submitted following submission in this record as under: "1. Assessee received order of Honorable ITAT dated 20.12.2019 on 15 02.2020. 2. As per period of limitation prescribed u/s 254(2) of the Income Tax Act, 1961, Assessee need to file miscellaneous application on or before 12.08 2020. 3. Assesses filed miscellaneous application on 1S.02.2021. Therefore, there was delay of 195 days in filing miscellaneous application. ....

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....ted March 8th 2021 wherein it has been expounded that in computing the period of limitation for any suit, application or proceedings, the period from 15.03.2020 till 14.03.2021 shall be excluded. The Hon'ble Supreme Court has held as under: "1. Due to the onset of COVID-19 pandemic, this Court took suo motu cognizance of the situation arising from difficulties that might be faced by the litigants across the country in filing petitions/applications/suits/appeals/all other proceedings within the period of limitation prescribed under the general law of limitation or under any special laws (both Central or State). By an order dated 23.03.2020 this Court extended the period of limitation prescribed under the general law or special laws ....

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....15.03.2020 till 14.03.2021 shall also stand excluded in computing the periods prescribed under Sections 23 (4) and 29A of the Arbitration and Conciliation Act, 1996, Section 12A of the Commercial Courts Act, 2015 and provisos (b) and (c) of Section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay) and termination of proceedings. 4. The Government of India shall amend the guidelines for containment zones, to state. "Regulated movement will be allowed for medical emergencies, provision of essential goods and services, and other necessary functions, such as, time bound applications, inc....