SHANTHI MICHEALANTHONYRAJ JANCY,PALAKKAD vs. ITO WARD 1 AND TPS, PALAKKAD

The captioned appeal filed by the assessee is directed against the order of the Ld. Commissioner of Income Tax(Appeals), National Faceless Appeal Centre (NFAC), Delhi, [hereinafter the “Ld.CIT(A)”]dated 21.08.2025for the Assessment Year 2023-24 (hereinafter the "AY").

Assessee challenged the assessment order passed u/s 143(3) r.w.s. 144B of the Income-tax Act, 1961 (hereinafter "the Act')

The ld. AR pointed out the explanation given by the assessee as narrated at paras 5 & 6of argument notes filed and pleaded that illness is a “sufficient cause” for belated filing of appeal hence, he prayed for the condoning the delay in filing appeal before the CIT(A).

Per contra, the ld. DR relied upon the orders of the ld. CIT(A).

We have heard the rival submissions and perused the record of the appeal files. We are of the considered view that there was reasonable cause for filing the appeal belatedly. We find from the explanation given by the assessee as narrated at paras 5 & 6 of argument notes filed is a “sufficient cause” for belated filing of appeal hence, we condone the delay in filing appeal before the CIT(A). Reason as severe illness cannot be brushed aside by hard tools. Hence, we remand back appeal file to the ld. CIT(A) and direct the ld.CIT(A) hear the appeal on merits. Needless to say, the ld. CIT(A) before adjudicating the quantum, will provide proper and adequate opportunity to the assessee to explain and argue the grounds raised in the appeal. Assessee is also directed to co-operate before the CIT(A).