2021 (1) TMI 1360

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..... Senthil Kumar, S. Sriniranjani. For the Respondent : None. ORDER PER : T.S. SIVAGNANAM, J. We have heard Mr. G. Baskar, learned counsel for the petitioner and Mr. J. Narayanaswamy, learned Senior Standing Counsel accepting notice for the respondent. 2. This is a petition filed by the petitioner seeking to condone the delay of 1637 days in filing the appeal. 3. The appeal ought ....

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....that thereafter he contacted the auditors of the society as well as the learned counsel for the petitioner society in March 2020 and that while they were taking steps to file the appeal, due to break out of the Covid-19 pandemic, lock down was imposed, which prevented the petitioner from proceeding further in the matter and more particularly because the Secretary of the society was suffering from ....

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....l appearing for the Revenue, by referring to the counter affidavit filed by the respondent namely the Assistant Director of Income Tax, Exemptions IV, Chennai, has vehemently opposed the prayer for condonation of delay and submits that the Secretary of the society alone is not the person in-charge of the affairs of the society. According to him, the facts clearly show that no steps were taken for ....