PRAVINBHAI AMARSHIBHAI PARMAR,RAJKOT vs. ITO WD 1(1)(1), RAJKOT

Captioned appeal filed by assessee pertaining to Assessment Year 2020-21, is directed against the order passed under section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by National Faceless Appeal Centre (NFAC), Delhi / Commissioner of Income-tax (Appeals) (in short ‘Ld. CIT(A)’), dated 17.12.2025, which in turn arises out of an assessment order passed by the Assessing Officer u/s. 143(3) of the Act on 26.09.2022.

When the matter was called for hearing, the learned Counsel for the assessee at the outset submitted that the appeal has been filed by the assessee belatedly before learned CIT(A) by 89 days. The learned Counsel adverted our attention to the affidavit filed in this regard citing reasons for condonation of delay and urged for a benign view and sought condonation of delay of 89 days in filing the appeal before the ld.CIT(A). The Ld. Counsel for the assessee submitted that before CIT(A), the assessee has explained the sufficient cause for the delay of 89 days, stating that land was purchased which came into dispute and the matter was referred to the valuation authorities to get the valuation done, therefore during the proceedings before lower authorities the assessee was exercising the alternative remedy to get the valuation done of the land and therefore delay of 89 days has occurred. Besides the advocate who was handling the matter did not take sufficient attention to handle the assessee’s matter and therefore delay has occurred and because of the mistake of the advocate of the assessee, the assessee should not be penalized. Therefore Ld. Counsel contended that delay of 89 days may be condoned. On the other hand, Ld. DR for the revenue did not raised any objection, if the matter is remitted back to the file of assessing officer after condonation of delay.

We have heard, both the parties. A perusal of the affidavit gives us an impression of existence of mitigating circumstances to enable us to exercise our discretion in favour of the assessee. Accordingly, the delay in filing the appeal before ld.CIT(A) is condoned.