BALAJI FINANCE,GAWAL vs. INCOME TAX OFFICER, WARD-1, MAHBUBNAGAR

ITA No.1375/Hyd/2025 | 2 At the outset, it is seen that there is a delay of 89 days in filing the present appeal before this Tribunal, for which the assessee has filed a petition seeking condonation of delay along with an affidavit explaining the reasons for such delay. The Learned Authorised Representative (“Ld. AR") submitted that the order of the Ld. CIT(A) was passed on 07.03.2025, whereas the assessee could file the appeal before this Tribunal only on 28.08.2025, resulting in a delay of 89 days. It was submitted that earlier the assessee had undergone angioplasty and during the relevant period, he suffered from stress and physical weakness. It was further submitted that in April 2025, the assessee was medically advised complete rest for a period of three months. In support of the said contention, a medical certificate issued by the treating doctor has been placed on record. The Ld. AR further submitted that immediately after the assessee's health condition improved, he took steps to file the appeal and accordingly filed the present appeal before the Tribunal on 28.08.2025. It was contended that the delay in filing the appeal was neither deliberate nor intentional but occurred