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IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA

BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER

AND

SHRI RAKESH MISHRA, ACCOUNTANT MEMBER

No.2379/KOL/2025

आयकर अपील सं/ITA

( निर्धारण वर् ा / Assessment Year : 2018-2019)

Jamshed Alam, Vs DCIT, Circle-32, Kolkata

108, Park Street, Park Circus

Kolkata, West Bengal-700017

PAN No. :ACUPA 0330 M

..

( अपीलध्वी /Appellant) ( ्ቚत्य्वी / Respondent)

निर्धाररती की ओर स े

/Assessee by Shri Sunil Surana, AR

रधजस्व की ओर स े

/Revenue by : Dr. Anup Biswas, CIT-DR

: 29/12/2025

सुनवाई की तारीख / Date of Hearing

: 29/12/2025

घोषणा की

तारीख/Date of Pronouncement

आदेश / O R D E R

Per Bench :

This is an appeal filed by the assessee against the order of the ld.

CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 10.10.2025

for the assessment year 2018-2019.

2. It was submitted by the ld. AR that the appeal of the assessee has

been dismissed by the ld.CIT(A) on account of delay of 66 days. In this

regard, ld. AR drew our attention to the judgment of the Hon’ble Supreme

Court in Miscellaneous Application No.21 of 2022 in Suo Motu Writ Petition

(C) No.3 of 2020, dated 10.01.2022, wherein the Hon’ble Supreme Court

has directed to exclude the period of limitation for the period as mentioned

in the said judgment on account of Covid-19. The relevant observations of

the Hon’ble Supreme Court are as under :-

4. The present Miscellaneous Application has been filed by the

Supreme Court Advocates-on-Record Association in the context

of the spread of the new variant of the COVID-19 and the drastic

surge in the number of COVID cases across the country.

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ITA No.2379/KOL/2025

Considering the prevailing conditions, the applicants are seeking

the following:

i. allow the present application by restoring the order dated

23.03.2020 passed by this Hon'ble Court in Suo Motu Writ

Petition (C) NO. 3 of 2020; and

ii. allow the present application by restoring the order dated

27.04.2021 passed by this Hon'ble Court in M.A. no. 665 of

2021 in Suo Motu Writ Petition (C) NO. 3 of 2020; and pass

such other order or orders as this Hon'ble Court may deem

fit and proper.

5. Taking into consideration the arguments advanced by learned

counsel and the impact of the surge of the virus on public health

and adversities faced by litigants in the prevailing conditions, we

deem it appropriate to dispose of the M.A. No. 21 of 2022 with

the following directions:

I. The order dated 23.03.2020 is restored and in continuation

of the subsequent orders dated 08.03.2021, 27.04.2021

and 23.09.2021, it is directed that the period from

15.03.2020 till 28.02.2022 shall stand excluded for the

purposes of limitation as may be prescribed under any

general or special laws in respect of all judicial or quasi-

judicial proceedings.

II. Consequently, the balance period of limitation remaining as

on 03.10.2021, if any, shall become available with effect

from 01.03.2022.

III. In cases where the limitation would have expired during the

15.03.2020 till 28.02.2022, period between notwithstanding

the actual balance period of limitation remaining, all

persons shall have a limitation period of 90 days from

01.03.2022. In the event the actual balance period of

limitation remaining, with effect from 01.03.2022 is greater

than 90 days, that longer period shall apply.

IV. It is further clarified that the period from 15.03.2020 till

28.02.2022 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.

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ITA No.2379/KOL/2025

3. Thus, the ld. AR submitted that the delay of 66 days in filing the

appeal before the ld.CIT(A) may kindly be condoned and the assessee may

kindly be given one more opportunity to represent its case bef