SANGEETA MADHUSUDAN BHUSRATH,MUMBAI vs. INCOME TAX OFFICER, MUMBAI

The Registry has reported that the present appeal has been filed with a delay of 729 days. The assessee has moved a petition for condonation of delay accompanied by an affidavit dated 31.08.2025, which is placed in the paper book at APB pages 3 to 14. In the said affidavit, the assessee has explained that due to a medical emergency, she was prevented by sufficient cause from filing the appeal within the prescribed time, which resulted in the delay. The Ld. DR, though heard, has not raised any serious objection to the explanation tendered by the assessee. In our considered view, the explanation advanced by the assessee constitutes sufficient cause for the delay in filing the appeal. In the interest of substantial justice, the delay of 729 days in filing the appeal is hereby condoned. Accordingly, the appeal is admitted and taken up for adjudication on merits.

We find that the assessee has duly explained that, owing to a medical emergency, she was prevented from appearing before the revenue authorities. Consequently, both the Ld. AO and the Ld. CIT(A) proceeded to pass their respective orders ex parte. The Ld. AR has, therefore, prayed that the matter be restored to the file of the Assessing Officer for de novo adjudication. The Ld. DR, while supporting the orders of the revenue authorities, did not raise any serious objection to the prayer made by the Ld. AR.