order of the ITAT. These mistakes changed the very outcome of the order. The applicant bonafide believed that the ITAT would rectify the said mistakes and recall its order, and therefore, no appeal was preferred before this Hon’ble Court. The said Miscellaneous Application was filed before the ITAT on 03.12.2018 and was taken up for hearing on 06.11.2020 and the same was, however, rejected by the ITAT vide order dated 18.12.2020. The said order passed in the Miscellaneous Application was received by the applicant on 11.01.2021. The applicant then immediately forwarded the said order to its Chartered Accountant for seeking advice for further action who in turn forwarded it to the advocate alongwith the order in the main appeal for preferring tax appeal before this Hon’ble Court. The advocate called for further relevant papers and details. The relevant papers for filing the tax appeal were dispatched to the office of the Chartered Accountant by the Applicant, which were then sent to the office of the advocate. The said papers were received at the office of the advocate in the end of March. There was a delay in obtaining the required documents due to the ongoing covid pandemic. The tax appeal therefore has been filed on 09.04.2021. In any case, the period between 11.01.2021, when the order passed in the Miscellaneous Application was received and 09.04.2021 when the Tax Appeal was filed is to be excluded from computing the delay as per the order of the Hon’ble Supreme Court in the case In Re Cognizance For Extension Of Limitation in Miscellaneous Application No.665/2021 in SMW(C) No. 3/2020. The limitation period for filing the tax appeal was over as Miscellaneous Application was preferred by the Applicant, and therefore, the said tax appeal came to be filed on 09.04.2021”
