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Facts
The assessee filed an appeal against the order of the CIT(A) which dismissed their appeal against the assessment order. There was a significant delay of 286 days in filing the present appeal before the tribunal. The assessee cited unavoidable personal circumstances, specifically their son's cancer treatment and hospitalization, as the reason for the delay.
Held
The Tribunal acknowledged the assessee's submission regarding the delay and the reasons provided, including the son's critical medical condition. Citing the judgment in Collector of Land Acquisition Vs. Mst. Katiji & others AIR 1987 1353 (SC), the Tribunal condoned the delay of 286 days. The impugned order of the CIT(A) was set aside, and the issues were restored to the Assessing Officer for fresh adjudication.
Key Issues
Whether the delay in filing the appeal by the assessee can be condoned due to unavoidable personal circumstances, and if so, whether the appeal should be admitted for proper representation.
Sections Cited
Section 144, Section 147
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “K (SMC
order : 24.02.2026 O R D E R [ Per Rahul Chaudhary, Judicial Member: 1. The present appeal preferred by the Assessee is directed against the Order, dated 04/12/2024, passed by the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘the CIT(A)’] whereby the Ld. CIT(A) had dismissed the appeal against the Assessment Order, dated 22/12/2019, passed under Section 144 read with Section 147 of the Income Tax Act, 1961 [hereinafter referred to as ‘the Act’] for the Assessment Year 2012-2013.
The registry has marked delay of 286 days in filing the present appeal. When the appeal was taken up for hearing Learned Authorized Representative for the Assessee appearing before us submitted that the delay in filing the present appeal be condoned and in this regard reliance was placed upon the affidavit filed by the Assessee along with Assessment Year 2012-2013 application seeking condonation of delay in filing the appeal which reads as under:
“I, Geeta Waman Deshmukh, daughter of Motilal M. Kapadia, aged 63 years, residing at A/101 TANIA STEPHEN RESIDENCY, SHREEPRASTHA STATION ROAD MORE NALLASOPARA WEST 401209, do hereby solemnly affirm and state as under: That I am the appellant in the above matter and fully conversant with the facts and circumstances of the case. I am competent to swear to this affidavit. That the order under section 250 of the Income-tax Act, 1961 was passed by the Learned Commissioner of Income-tax (Appeals), on 04.12.2024. That as per the provisions of section 253(3) of the Income-tax Act, 1961, the appeal was required to be filed before the Hon'ble Income Tax Appellate Tribunal within 28th February 2025. That there has been a delay of 227 days in filing the appeal as on 12.10.2025. That the said delay was due to unavoidable circumstances, my son Ravi Waman Deshmukh is suffering from cancer and was undergoing continuous treatment and hospitalization. Due to his critical illness and regular treatment, I am mentally stressed and have missed many email and communications from Income-tax. That due to the above critical family circumstances, I could not devote the required time and attention to the necessary compliances arising out of the CIT(A) order, which resulted in the delay in filing the present appeal. That the Notices were issued on email sudhu2005@hotmail.com, which is of the Old Tax consultant, who is not in contact post covid. That the delay is neither intentional nor deliberate, but solely due to the aforesaid compelling and bona fide reasons. That I respectfully submit that I have a strong case on merits, and if the delay is not condoned, I shall suffer irreparable loss and injury, whereas no prejudice will be caused to the Department by condonation of the delay.
The Assessee is an individual. For the Assessment Year 2012-2013, the Assessee filed return of income which was selected for scrutiny. Assessment was framed on the Assessee under Section 144 of the Act vide Assessment Order dated 22/12/2019. The Assessee instituted appeal before the Learned CIT(A) on 26/01/2020 which was dismissed on vide ex-parte Order dated 04/12/2024. The Assessee has now filed the present appeal after a delay of 286 days.
The learned Authorised Representative for the Assessee explained the facts and circumstances in which the orders came to be passed by the Assessing Officer and the Learned CIT(A) and the reason for the delay in filing the present appeal. In this regard, the Learned Authorised Representative placed reliance upon the application seeking condonation of delay, accompanying document and affidavit. It emerges that the son of the Assessee was diagnosed for cancer and was undergoing continuous treatment and hospitalization during the relevant period [financial year 2018-2025]. The Assessee was traversing through tough times in personal life on account of medical condition of her son. On account of the same, the Assessee could not make proper representation before the Assessing Officer and CIT(A). For the same reason, the present appeal preferred by the Assessee was delayed by 286 days. Given the aforesaid, we are inclined to accept the submission advanced by the Learned Authorised Representative for the Assessee and grant to the Assessee another opportunity to make proper representation. Accordingly, we condone the delay of 286. days in filing the present appeal keeping in view the judgment of the Hon’ble Supreme Court in the case of in the case of Collector of Land Acquisition Vs. Mst. Katiji & others AIR 1987 1353 (SC) and admit the appeal. Further, we set aside the impugned Order, dated 31/07/2025, passed by the Learned CIT(A) and restore Assessment Year 2012-2013 the issues raised in appeal before the Learned CIT(A) back to the file of Assessing Officer for adjudication afresh. The Assessee is directed to take necessary steps to bring on record the current email address and follow the appellate proceedings through Income Tax Business Application Portal.
In terms of above, the present appeal preferred by the Assessee is allowed for statistical purposes.
Order pronounced on 24.02.2026.
Sd/- Sd/- (Bijayananda Pruseth) (Rahul Chaudhary) Accountant Member Judicial Member मुंबई Mumbai; िदनांक Dated :24.02.2026 Milan, LDC