What did the Tribunal hold?

The Tribunal noted that the delay was substantial and the reasons provided by the assessee were not considered plausible for condoning the significant delay. The Tribunal found the appeal to be time-barred.

The assessee filed an appeal against an order dated 18.5.2023. The appeal was filed with a delay of 669 days. The assessee sought condonation of this delay, citing medical reasons and unavoidable circumstances.

What were the issues?

Whether the delay of 669 days in filing the appeal can be condoned based on the reasons provided by the assessee.

Glaxci Paints Private Limited… vs CIT(A) | ITAT Delhi 2025

Income Tax Appellate Tribunal, DELHI BENCH: ‘SMC’ NEW DELHI

Before: SHRI MAHAVIR SINGH

For Respondent: Ms. Harpreet Kaur Hansra, Sr.DR

Pronounced: 09.09.2025

ORDER This appeal is filed by assessee against the Order dated 18.5.2023 passed by the NFAC, Delhi relating to Assessment Year 2018-19.

At the time of hearing, Ld. Counsel of the Assessee has draw my attention towards the Application for condonation of delay of 669 days filed by the assessee and reiterated the contentions raised in the Application for condonation of delay and he requested that the delay of 669 days is not intentional. In view of above, he requested that delay of 669 days may be condoned and the Assessee’s Appeal may be admitted and accordingly, be heard on merits.

2 3. On the other hand, Ld. DR strongly opposed the request of the Ld. Counsel of the Assessee for condoning the huge delay of 669 days.

I have heard both the parties and perused the records. I find that this Appeal was filed on 01.07.2025 which was barred by 669 days, the same was communicated to the assesse by the Registry. In response, the assessee’s Director Ms. Poonam Singh has filed an affidavit dated 11.8.2025 stating therein that the delay in filing the appeal was due to unavoidable circumstances beyond her control for the following reasons:

Due to disruptions in our family caused by my ill health, we were unable to file the appeal before you within the prescribed time limit. I have been suffering from diabetes for a long time, with persistently high blood sugar levels, for which I am under continuous medication and insulin treatment as prescribed by my doctor. On 5th May, 2023, I underwent cataract surgery on my left eye. Following the surgery, my doctor advised strict bed rest and to avoid exposure to dust and pollution for three months to ensure proper recovery. I was also on prescribed eye-drop medication for one month post-surgery. Due to these health issues and the recovery period, I was unable to file the appeal within the prescribed time limit. The delay was neither intentional nor due to negligence, but solely due to my medical condition.

After going through the contentions raised by the assessee’s Director in the Affidavit for Condonation of delay of 669 days, I am of the considered view that assessee has not given any plausible reasons for condoning the huge delay of 669 days. Keeping in view of the facts and circumstances of the present case, I am unable to condone

3 the huge delay of 669 days in filing the present Appeal. Hence, the Appeal filed by the Assessee is dismissed being time barred.

In the result, the appeal filed by the Assessee stands dismissed. Order pronounced in the Open Court on 09/09/2025.

GLAXCI PAINTS PRIVATE LIMITED,NEW DELHI vs. COMMISSIONER OF INCOME TAX ( APPEALS), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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