KAMAL BASHA NOOR ALI JASMINE,CUDDALORE vs. ITO, WARD-3,, CUDDALORE

आदेश/ O R D E R

PER GEORGE GEORGE K, VICE PRESIDENT:

2. There is a delay of 341 days in filing these three appeals before the Tribunal. Assessee has filed petition for condonation of delay along with the supporting affidavit stating therein the reasons for belated filing of this appeal. The reason stated by the assessee in the condonation petition is that due to multiple health ailments faced by the assessee during the pendency of appeal proceedings coupled with heavy mental and external pressure faced due to huge loss in business, the assessee was unaware of the appellate order being passed. Only on receipt of penalty order dated 08.10.2025, assessee was aware of the order being passed and took steps to file the appeal, resulting in the delay of 341 days. On perusal of the reasons stated in the affidavit, we are of the view that no latches can be attributed to the assessee as there is sufficient cause for belated filing of this appeal. Hence, we condone the delay and proceed to dispose off the appeals on merits.

15 of Form 35 that the assessee was not aware of the order being passed by the AO under the new scheme of e-assessment since assessee did not receive the manual notice or order passed by the AO. Only after login into the income-tax portal, the assessee could notice the assessment order and hence, the delay was occurred. However, the FAA rejected the assessee’s request for condonation and dismissed the appeal of the assessee. In our view, the reason cited by assessee in its petition before FAA seems quite reasonable and hence, we condone the delay before FAA and also direct him to admit the issue on merits. Therefore, we set aside the order of CIT(A) and remit the matter back to his file for adjudicating the issue on merits. It is ordered accordingly.