S 373 THE SLM CORPORATION HSC AND HIGH SCHOOL STAFF CO-OP T&C SOC LIMITED,SALEM vs. THE INCOME TAX OFFICER, WARD-1(1), SALEM

This appeal filed by the assessee is directed against the order dated 15.09.2025 passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [NFAC], Delhi for the assessment year 2020-21.

At the outset, the ld. AR Shri SR Krishna, CA drew our attention to medical records of the Accountant of the assessee society placed at pages 17 to 44 of the paper book and submits that the Accountant was under prolonged medication, suffering from brain stroke and CVA with right Hemiplegia affecting movement, sensation and coordination. He submits that the Accountant is the only person employed on the permanent rolls of the assessee society dealing with all financial matters and since he was ailing for years together, there was delay in filing the appeal. The ld. AR prayed to direct the ld. CIT(A) to condone the delay and adjudicate the issue on merits by affording an opportunity to the assessee.

The ld. DR Shri SBR Kumar Laghimsetti, Addl. CIT vehemently objected to the submissions of the ld. AR and submits that there was no explanation from the assessee for the delay in filing the appeal for the period from 21.10.2022 to 07.10.2023 and prayed to confirm the order of the ld. CIT(A).

Having heard both the parties and on perusal of the impugned order, we find that there was a delay of 735 days in filing the appeal before the ld. CIT(A) as against the order dated 21.09.2022 passed by the Assessing officer, which requires to be filed within 30 days, but, however, the appeal was filed on 25.10.2024, as it is evident from para 6 of the impugned order, the reasons stated by the assessee were referred to. On perusal of the same, we find the reasons stated by the assessee with reference to illness of its Accountant. On perusal of the medical records of the said Accountant, which are at page 17 to 44 of the paper book, we find that he was diagnosed with Acute Pontine Infarct & CVA with right Hemiplegia and absent from his duties from 07.10.2023 to 07.11.2023. Further, Physiotherapy prescription, biochemistry reports, medical prescriptions, etc. shows that he was under medication from 07.10.2023 to 01.12.2023. As discussed above, the appeal has to be filed within 30 days, but, we find no explanation from 21.10.2022 to 07.10.2023. Therefore, the explanation offered by the assessee, as it shows from 07.10.2023 only, but, no explanation offered from 21.10.2022 to 07.10.2023, in which time, the assessee would have taken steps to file the appeal. Therefore, we find the reasons explained by the assessee with reference to the illness of its Accountant from 07.10.2023 are not acceptable and the ld. CIT(A) has rightly rejected the reasons stated for the delay in filing the appeal and it is justified. Thus, the grounds raised by the assessee are dismissed.