2025 (8) TMI 1260

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....ER SINGH GODARA, JM These assessee's twin appeals ITA No.4836/Del/2024 (quantum) and ITA No. 4837/Del/2024 (penalty), for assessment year 2012-13, arise against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the "CIT(A)/NFAC"], Delhi's order dated 19.08.2024 passed having DIN and order no. ITBA/NFAC/S/250/2024-25/1067732558(1) and ITBA/NFAC/S/250/2024-25/106....

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....nstitution of lower appeal on 22nd March, 2022 and the intervening period is covered under Covid -19 pandemic outbreak period which has already been directed to be excluded, as per hon'ble apex court's landmark decision in Cognizance for Extension of Limitation, in Re (2022) 441 ITR 722 (SC). The learned lower appellate authorities' finding refusing to condone the impugned delay stand reversed in ....