PRAMOD DEVI MAHESHWARI,POLLOCK STREET vs. INCOME TAX OFFICER, AAYAKAR BHAVAN POORVA
PER SANJAY AWASTHI, ACCOUNTANT MEMBER: 1. In this case, there is a delay of 60 days in filing of this appeal, which has been requested to be condoned as under: “With due respect, I, Smt. Pramod Devi Maheshwari (PAN: AFAPM6610H), most humbly submit the following: 1. I am filing an appeal before your Hon'ble Tribunal against the appellate order dated 17.042025 passed by the Learned CIT(A)-NFAC 2. The said appeal could not be filed within the statutory period of 60 days, which expired on 16.06.2025, due to severe and unforeseen medical reasons which are detailed in the accompanying Affidavit for Condonation of Delay. 3. The delay was caused solely due to a medical emergency involving acute Hypertensive crisis, spondylosis, and nerve pain that left me incapacitated and unable to manage my legal affairs for a significant period. The delay is entirely unintentional and bona fide. 4. I have enclosed all relevant supporting documents, including medical certificates and doctor's advice, as Annexure-A to the affidavit.
2
Pramod Devi Maheshwari
I have a strong prima facie case on merits, as will be evident from the grounds raised in the Memorandum of Appeal. In light of the facts submitted, I earnestly pray that your Hon'ble Tribunal may be pleased to: Kindly condone the delay in filing the appeal. Admit the accompanying appeal for a hearing on its merits.” 1.1 Considering the reasons given in the said petition, we condone the delay and admit the case for adjudication. 2. This appeal arises from order u/s 250 of the Income Tax Act, 1961 (hereafter “the Act”) dated 17.04.2025, passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereafter “the Ld. CIT(A)”]. 2.1 In this case, the Ld. AO added an amount of Rs. 10,72,932/- u/s 56(2)(vii)(b) of the Act. This action was confirmed by the Ld. CIT(A) through the following finding: “5.1 I have gone into the facts & circumstances of the case. During the appellate proceedings, notices have been issued to the appellant. In response to the same, the appellant submitted reply dated 23.12.2024 wherein the appellant has submitted copy of sale agreement, fee receipt issued by the office of sub