What did the Tribunal hold?

The tribunal found that there was sufficient cause for the delay in filing the appeal. Therefore, the CIT(A) was directed to condone the delay and decide the appeal on its merits.

The assessee filed an appeal with a delay of 380 days. The CIT(A) dismissed the appeal due to this delay without condoning it. The assessee provided reasons for the delay, citing the tax practitioner's wife's cancer treatment.

What were the issues?

Whether the delay in filing the appeal was sufficiently explained and should be condoned by the appellate authority.

Janata Sahakari Nagari Patsanstha… vs ITO | ITAT Pune 2026

Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE

Before: SHRI Dr. DIPAK P. RIPOTE & SHRI VINAY BHAMORE

PER Dr. DIPAK P. RIPOTE, A.M : This is an appeal filed by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), NFAC, Delhi [Ld.CIT(A)], passed u/s. 250 of the Income Tax Act, 1961 (‘the Act’) for AY 2020-21 on 10.03.2026, emanating from the Assessment Order u/s 143(3) r.w.s. 144B of the Act, dated 22.09.2022.

Findings and analysis:

We have heard both the parties and perused the records. It is observed that the Ld. CIT(A) has not condoned the delay of 380 in filling appeal and dismissed the appeal of the Assessee on account of delay. The Assessee had filed elaborate explanation for delay which has been reproduced by Ld. CIT(A) in the order. It is observed that Assessee submitted the delay was due to the tax Practitioner who was preoccupied with medical Treatment of his wife who was diagnosed with cancer. All these facts have been mentioned by Ld. CIT(A). After reading the reasons,

ITA No.1342/PUN/2026

we are of the opinion that there was sufficient cause for delay. Hence, we direct the Ld. CIT(A) to condone the delay and decide the appeal on merit of the case.

Accordingly, appeal of the assessee is allowed for statistical purpose.

Order pronounced in the open Court on 14th July, 2026

Sd/- Sd/- (VINAY BHAMORE) (Dr. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे/Pune; दिन ांक/Dated :14-07-2026 Ravi Kumar Digitally signed by Ravi Kumar Ravi Kumar Date: 2026.07.15 10:43:56 +05'30' आदेशकीप्रतितितिअग्रेतिि/Copy of the Order is forwarded to: 1. अपील र्थी/ The Appellant 2. प्रत्यर्थी/ The Respondent 3. The concerned Pr.CIT, Pune 4. DR, ITAT, ‘SMC’ Bench, Pune 5. ग र्डफ ईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Assistant Registrar आयकरअपीलीयअदिकरण, पुणे / ITAT, Pune

JANATA SAHAKARI NAGARI PATSANSTHA MARYADIT,RATNAGIRI vs. INCOME TAX OFFICER, WARD-1 RATNAGIRI, RATNAGIRI

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