Appeal Delay of 33 Months Condoned Due to COVID-19 and Ex-Parte Order; Assessee's Claim Deemed Genuine.

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....Condonation of delay in filing of appeal before CIT(A) - delay of approximately 33 months - If one consider the facts and circumstances in its entirety, then the claim of the Assessee seems to be genuine which requires lenient view; hence we, by considering the peculiar facts and circumstances as the assessment order dated 27/12/2019 was passed as ex-parte U/s 144 read with section 147 of the Act and thereafter from March 2020 onwards Covid-19 period was started - Delay condoned - AT....