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“condonation of delay”

AppealsSection 249Section 24912,312 judgments

The decision most relied on for condonation of delay is Collector, Land Acquisition v. Mst. Katiji (167 ITR 471), cited in 3,926 judgments on BharatTax.

Leading authorities on condonation of delay

Collector, Land Acquisition v. Mst. Katiji
167 ITR 471 · 1987 · Supreme Court
3,926
citing judgments

Delay in filing appeals, when supported by sufficient or justifiable cause, should be condoned with a liberal approach to ensure substantial justice. This principle prioritizes the cause of justice over mere technicalities.

Collector, Land Acquisition, Anantnag & Anr. v. Mst. Katiji & Ors.
2 SCC 107 · 1987 · Supreme Court
451
citing judgments

Courts must adopt a liberal approach when considering applications for condonation of delay, preferring to decide cases on their merits rather than allowing technicalities of limitation to scuttle justice. This principle applies to ensure the substantive rights of parties are not defeated by minor delays.

Balakrishnan v. M. Krishnamurthy
7 SCC 123 · 1998 · Supreme Court
368
citing judgments

The Supreme Court outlines the principles for condoning delay in filing appeals, stating that a litigant's lapse is not always a bar if the explanation is bona fide and not a dilatory strategy. Courts should show utmost consideration to suitors and prioritize substantial justice unless the delay is deliberately to gain time.

Vishin Meghani v. DCIT & Anr
398 ITR 250 · 2017 · High Court
291
citing judgments

This case is cited as an authority supporting the condonation of delay in filing income tax appeals, particularly when an assessee presents a request for such condonation.

Concord of India Insurance Co. Ltd. v. Smt. Nirmala Devi and Others
118 ITR 507 · 1979 · Supreme Court
268
citing judgments

For condoning delay, the term 'sufficient cause' must be interpreted liberally and purposively to advance justice. Delay not tainted by mala fides, gross negligence, or recklessness, and based on honestly obtained legal advice, constitutes sufficient cause.

Inder Singh v. State of Madhya Pradesh
2025 INSC 382 · 2025 · Supreme Court
267
citing judgments

Non-deliberate procedural delays caused by circumstances beyond control must be condoned in the interest of substantial justice, even if the delay is significant, such as over 1500 days.

Vedabhai v. Santaram
253 ITR 798 · 2002 · Supreme Court
262
citing judgments

When substantial justice and technical considerations are in conflict, substantial justice should be prioritized. Condoning delay requires a cautious approach without malafide or dilatory tactics, and 'sufficient cause' should be interpreted liberally to advance substantial justice.

Sreenivas Charitable Trust v. Dy. CIT
280 ITR 357 · 2006 · High Court
182
citing judgments

The expression "sufficient cause" for condoning delay in filing appeals must receive a liberal and purposive construction. This approach aims to advance substantial justice, which is of paramount importance.

Judgments citing condonation of delay

Leaseplan Global Bv, Netherlands vs. Assistant Commissioner of Income Tax, Pratyaksh Kar Bhawan

In the result, appeal of the assessee is dismissed as withdrawn

ITA 1989/DEL/2025[2022-23]Status: DisposedITAT Delhi29 Sept 2025AY 2022-23

Bench: SHRI VIKAS AWASTHY (Judicial Member), SHRI KRINWANT SAHAY (Accountant Member)

For Appellant: Ms. Poonam Ahuja, AdvocateFor Respondent: Shri Vikram Singh Sharma, Sr. DR
Section 143(3)

appeal in the event assessee’s declaration made under VSVS is not accepted, the Registry shall not insist for filing of application for condonation of delay, if the Miscellaneous Application for recalling the order is filed beyond time on account of delay in communication of outcome under VSVS

Sh. Ajay Bhargava, Roorkee vs. ITO, W-1(3)(40, Roorkee

In the result, the Appeal of the Assessee is partly allowed for

ITA 113/DDN/2025[2021-22]Status: DisposedITAT Dehradun26 Sept 2025AY 2021-22

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No. 113/Ddn/2025 (A.Y 2021-22) Ajay Bhargava V Ito Purwawali, Railway Road, S Ward-1(3) Ganeshpur, Roorkee, Utarakhand 16, Civil Lines, Pan: Accpb1138J Roorkee, Utttarakhand, Appellant Respondent Assessee By Sh. Rajiv Sahni, Ca Revenue By Sh. Mohan Lal Joshi, Sr. Dr Date Of Hearing 10/09/2025 Date Of Pronouncement 26/09/2025 Order Per Yogesh Kumar, U.S. Jm: The Present Appeal Is Filed By The Assessee Against The Order Of Ld. Commissioner Of Income Tax (Appeals/ National Faceless Appeal

Section 154

impugned, which is in violation of principals of natural justice. The Ld. Counsel further submitted that the Assessee has very good ground to condone the delay as well as the Appeal of the Assessee is meritorious, therefore, sought for allowing the present Appeal. 4. The Ld. Departmental Representative vehemently submitted ... file of the Ld. CIT(A) with a direction to decide the Appeal afresh after hearing the Assessee including the issue of condonation of delay. The Sh. Ajay Bhargava Vs. ITO Assessee is also directed to participate in the proceedings before the Ld. CIT(A) without fail

Shri Vibhu Grover, Kotdwara vs. PCIT, Dehradun

In the result appeal of the assessee is allowed

ITA 110/DDN/2024[2015-16]Status: DisposedITAT Dehradun26 Sept 2025AY 2015-16

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalvibhu Grover, Pcit, M/S Grover Sales Corporation, Dehradun. Garage Road, Kotdwara, Vs. Pauri-246169 Pan:Agdpg5842R (Appellant) (Respondent) Assessee By Shri Anil Jain, Adv. Department By Shri S.K. Chaterjee, Cit-Dr

Section 142(1)Section 147Section 148Section 263

record, it is found that the appeal of the assessee is barred by limitation by 73 days, for which an application for condonation of delay alongwith an affidavit is filed wherein it is stated that assessee was not well and was advised for complete bed rest. Therefore he could

Maya Shikshan Pashishan Sansthan, Hathras vs. Assessing Officer, Ward-4(3)(4), Hathras

In the result, appeal is allowed for statistical purposes

ITA 235/AGR/2025[2018-19]Status: DisposedITAT Agra26 Sept 2025AY 2018-19

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2018-19

Section 143(1)Section 249(2)Section 250

delay should be condoned or not. The Hon’ble Apex Court has been pleased to hold that while considering the plea for condonation of delay, the court must not start with merits of the main matter. However, the courts are required to condone delay on the bedrock of the principle ... that adjudication of a lis on merits is seminal to justice dispensation system. 10. Thus, the issue of condonation of delay in the proceedings has to be decided at the first instance before delving into the merits of the case. However, if the delay is condoned, there

Ajay Kumar Agarwal, Hathras vs. Assessment Unit, Hathras

In the result, appeal is allowed for statistical purposes

ITA 230/AGR/2025[2018-19]Status: DisposedITAT Agra26 Sept 2025AY 2018-19

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2018-19

Section 144Section 250

wherein the ld. CIT(Appeals) has dismissed assessee’s first appeal exparte in limine upon rejection of assessee’s prayer for the condonation of delay. 2. Brief facts state that the assessee did not file return of income for the assessment year 2018-19. Department had an information that ... justice. In view of the reasons for delay assigned by the assessee before ld. CIT(Appeals), we deem it just and appropriate to condone the delay of 187 days caused in filing the first appeal. 9. During the course of arguments, the assessee requested to restore the matter

Faqir Chand Prop Faqir Chand & Sons R S Pura Jammu, Jammu vs. Income Tax Officer Ward 1(1) Jammu Aaykar Bhawan Rail Head Complex Panama Chowk Jammu, Jammu

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 91/ASR/2025[2017-2018]Status: DisposedITAT Amritsar26 Sept 2025AY 2017-2018

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. P. N. Arora, Adv
Section 143(2)Section 144Section 250

Ward-1(1), Jammu passed u/s 144 of the Act, 1961 dated 27.12.2019. 2 I.T.A. No. 91/Asr/2025 Assessment Year: 2017-18 2. Condonation of delay: It is informed by the registry that the appeal filed belatedly by 35 days. The assessee has filed an application for condonation of delay ... period 2024. Thereafter, after recovering the appeal has been filed on 4th Feb., 2025 belated by 35 days and he has prayed for condonation of delay on medical grounds. 3. The ld. D. R. has no objection. Considering the medical issues, we condone the delay and admit the appeal

Suman Chhabra, Jammu and Kashmir vs. Ward 1(1), Jammu, Jammu and Kashmir

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 191/ASR/2025[2017-18]Status: DisposedITAT Amritsar26 Sept 2025AY 2017-18

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. No. 191/Asr/2025 Assessment Year: 2017-18

Section 147Section 250Section 270A

emanated from the penalty imposed by the AO Ward 1(1), Jammu passed u/s 270A of the Act, vide order dated 25.08.2022. 2. Condonation of delay: I.T.A. No. 191/Asr/2025 2 Assessment Year: 2017-18 It is pointed out by the Registry that this appeal is filed belatedly by 29 days ... assessee has filed an application for condonation of delay where it has been submitted that penalty order has been passed on 21.11.2024, and the appeal before the Hon’ble Tribunal was supposed to have been filed by 20th January, 2024. However, on account of medical issues

Shri Mohmmad Yaseen, Doda vs. Income Vtax Officer Ward, Udhampur

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 643/ASR/2024[2017-18]Status: DisposedITAT Amritsar26 Sept 2025AY 2017-18

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. No. 643/Asr/2024 Assessment Year: 2017-18

Section 144Section 250Section 282Section 69A

dated 31.05.2024 which has emanated from the order of AO, Ward, Udhampur, passed u/s 144 of the Act, vide order dated 19.11.2019. 2. Condonation of delay: I.T.A. No. 643/Asr/2024 2 Assessment Year: 2017-18 It is pointed out by the Registry that this appeal is filed belatedly by 238 days ... assessee has filed an application for condonation of delay alongwith an affidavit that the notices of hearing has been sent to the e-mail id nazoorrather1111@gmail.com, which is actually the mail of his brother and he has never been informed about any notices that has come from the department

Late Sh Bhagat Chajju Ram Memorial Trust, Jammu vs. ITO Exemption, Jammu

In the result, the captioned four appeals of the assessee are allowed for

ITA 500/ASR/2024[2022-23]Status: DisposedITAT Amritsar26 Sept 2025AY 2022-23

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta(Physical Hearing)

Section 11Section 143(1)Section 143(3)

hearingd both the sides, perusal of records, written submission filed by the assessee before us, these appeals are adjudicated in the following paras. Condonation of delay Before the JCIT Appeal: 5. The Ld. AR submitted that the Ld. CIT(A)/ NFAC has dismissed the appeals of the assessee on limitation ... wherein it has been observed that liberal, and fair approach should be adopted in larger public interest while dealing with condonation of delay. The AR also referred the Judgement of Ram Nath Sao and Ors v/s Gobardhan Sao & Ors-AIR 1201 (SC) wherein it has been held that the expression

Late Sh Bhagat Chajju Ram Memorial Trust, Jammu vs. ITO Exemption, Jammu

In the result, the captioned four appeals of the assessee are allowed for

ITA 499/ASR/2024[2019-20]Status: DisposedITAT Amritsar26 Sept 2025AY 2019-20

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta(Physical Hearing)

Section 11Section 143(1)Section 143(3)

hearingd both the sides, perusal of records, written submission filed by the assessee before us, these appeals are adjudicated in the following paras. Condonation of delay Before the JCIT Appeal: 5. The Ld. AR submitted that the Ld. CIT(A)/ NFAC has dismissed the appeals of the assessee on limitation ... wherein it has been observed that liberal, and fair approach should be adopted in larger public interest while dealing with condonation of delay. The AR also referred the Judgement of Ram Nath Sao and Ors v/s Gobardhan Sao & Ors-AIR 1201 (SC) wherein it has been held that the expression

Late Sh Bhagat Chajju Ram, Jammu vs. ITO Exemption Jammu, Jammu

In the result, the captioned four appeals of the assessee are allowed for

ITA 498/ASR/2024[2018-19]Status: DisposedITAT Amritsar26 Sept 2025AY 2018-19

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta(Physical Hearing)

Section 11Section 143(1)Section 143(3)

hearingd both the sides, perusal of records, written submission filed by the assessee before us, these appeals are adjudicated in the following paras. Condonation of delay Before the JCIT Appeal: 5. The Ld. AR submitted that the Ld. CIT(A)/ NFAC has dismissed the appeals of the assessee on limitation ... wherein it has been observed that liberal, and fair approach should be adopted in larger public interest while dealing with condonation of delay. The AR also referred the Judgement of Ram Nath Sao and Ors v/s Gobardhan Sao & Ors-AIR 1201 (SC) wherein it has been held that the expression

Late Sh Bhagat Chajju Ram Memorial Trust, Jammu vs. ITO, Jammu

In the result, the captioned four appeals of the assessee are allowed for

ITA 497/ASR/2024[2017-18]Status: DisposedITAT Amritsar26 Sept 2025AY 2017-18

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta(Physical Hearing)

Section 11Section 143(1)Section 143(3)

hearingd both the sides, perusal of records, written submission filed by the assessee before us, these appeals are adjudicated in the following paras. Condonation of delay Before the JCIT Appeal: 5. The Ld. AR submitted that the Ld. CIT(A)/ NFAC has dismissed the appeals of the assessee on limitation ... wherein it has been observed that liberal, and fair approach should be adopted in larger public interest while dealing with condonation of delay. The AR also referred the Judgement of Ram Nath Sao and Ors v/s Gobardhan Sao & Ors-AIR 1201 (SC) wherein it has been held that the expression

Saint Baba Fateh Singh Trust, Bathinda vs. Exemption Ward, Amritsar

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 394/ASR/2024[2012-13]Status: DisposedITAT Amritsar26 Sept 2025AY 2012-13

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Vipul Arora, C. A
Section 10Section 10(23)(c)Section 143(3)Section 250

Ward, Amritsar passed u/s 143(3) r.w.s. 147 of the Act, 1961 dated 03.12.2019. 2 I.T.A. No. 394/Asr/2024 Assessment Year: 2012-13 2. Condonation of delay: It is pointed out by the registry that the appeal filed belatedly by 83 days. The assessee has filed an application for condonation ... this appeal and the same has been filed on 4th July, 2024 which is belated by 83 (eighty three) days. He prays for condonation of delay on medical grounds. 3. The ld. D. R. has no objection. Considering the medical issues cited before us, we condone the delay, taking into

Shri Mohammad Amin Bhat, Anantnag vs. Income Tax Officer Ward-1, Srinagar

In the result, the appeal filed by the assessee is allowed for statistical purpose

ITA 378/ASR/2024[2017-18]Status: DisposedITAT Amritsar26 Sept 2025AY 2017-18

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Mohd. Iqbal Untoo, C. A
Section 144Section 250Section 282

passed u/s 144 and 143(3) of the Act, 1961 dated 28.12.2019 and 18.12.2019 respectively. I.T.A. No. 362/Asr/2024 for A.Y. 2017-18: 2. Condonation of delay: It is pointed out by the registry that the appeal is filed belatedly by 71 days. The assessee has filed an application for condonation ... appeal before the Hon’ble Tribunal. 3 I.T.A. Nos. 362 & 378/Asr/2024 Assessment Year: 2017-18 3. As such, he prayed for condonation of delay on account of technical irregularity and has prayed for admission of the appeal to be heard on merits. 4. The ld. D. R. has no objection

Shri Abdul Ahad Wani, Srinagar vs. Income Tax Officer Ward-1, Srinagar

In the result, the appeal filed by the assessee is allowed for statistical purpose

ITA 362/ASR/2024[2017-18]Status: DisposedITAT Amritsar26 Sept 2025AY 2017-18

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Mohd. Iqbal Untoo, C. A
Section 144Section 250Section 282

passed u/s 144 and 143(3) of the Act, 1961 dated 28.12.2019 and 18.12.2019 respectively. I.T.A. No. 362/Asr/2024 for A.Y. 2017-18: 2. Condonation of delay: It is pointed out by the registry that the appeal is filed belatedly by 71 days. The assessee has filed an application for condonation ... appeal before the Hon’ble Tribunal. 3 I.T.A. Nos. 362 & 378/Asr/2024 Assessment Year: 2017-18 3. As such, he prayed for condonation of delay on account of technical irregularity and has prayed for admission of the appeal to be heard on merits. 4. The ld. D. R. has no objection

Sanjay Kumar Bijay Kumar, Cuttack vs. Income Tax Officer, Ward-2(2), Cuttack

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 443/CTK/2025[2017-18]Status: DisposedITAT Cuttack26 Sept 2025AY 2017-18

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.443/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Sanjay Kumar Bijay Kumar Vs Ito, Ward-2(2), Cuttack At/P.O/P.S:- Adaspur, Cuttack 754011 Pan No. : Abafs 4271 L (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue By : Shri Vijay Singh, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 26/09/2025 घोषणा की तारीख/Date Of Pronouncement : 26/09/2025

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri Vijay Singh, Sr. DR

assessment year 2017-2018. 2. There is a delay of 236 days in filing the appeal, for which the assesee has filed condonation of delay petition. The revenue has not disputed for condoning the delay. As the reasons given by the assesee are found to be plausible, consequently, the delay

Sri Baidyanath Memorial Trust, Bhubaneswar vs. ITO Exemption Circle, Bbsr, Bhubaneswar

In the result, appeal of the assessee is dismissed

ITA 438/CTK/2025[2020-21]Status: DisposedITAT Cuttack26 Sept 2025AY 2020-21

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.438/Ctk/2025 (निर्धारण वर्ा / Assessment Year : 2020-2021) Sri Baidyanath Memorial Trust Vs Ito, Exemption Circle, Plot No. 23, Renu Nivas, Bhubaneswar Rasulgarh, Bhubaneswar, 751010 Pan No. : Aahts 6816 R (अपीलधर्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धाररती की ओर से /Assessee By : Shri Bibekanada Mohanty, Ar रधजस्व की ओर से /Revenue By : Shri Vijay Singh, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 26/09/2025 घोषणा की तारीख/Date Of Pronouncement : 26/09/2025

For Appellant: Shri Bibekanada Mohanty, ARFor Respondent: Shri Vijay Singh, Sr. DR

year 2020- 2021. 2. It was submitted by the Ld. AR that the Ld.CIT(A) has dismissed the appeal of the assessee without condoning a delay of 822 days. It was a prayer that the delay in filing of the appeals before the Ld. CIT (A) may be condoned ... vehemently supported the order of the Ld.CIT(A). It was the submission that there is no reason given for the condonation of delay. 4. We have considered the rival submissions. A perusal of para 5 of the order of the Ld. CIT(A) and most specifically at page

Sunilkumar Ichhubhai Patel, Surat vs. ITO, Ward-2(2)(4), Surat

In the result, appeal of the assessee is allowed for statistical purposes

ITA 52/SRT/2025[2017-18]Status: DisposedITAT Surat26 Sept 2025AY 2017-18

Bench: Ms. Suchitrta Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.52/Srt/2025

Section 144Section 250Section 69A

appeal.” 3. In the instant case, appeal filed by the assessee is delayed by 177 days. The assessee has filed an affidavit for condonation of delay in filing of appeal before this Tribunal. In the affidavit, it has been stated that during the filing of appeal before ... appeal may be decided on merit. 4. On the other hand, Ld.Sr. DR for the Revenue opposed the prayer of the assessee for condonation of delay. She, however, submitted that the Bench may decide the issue as it thinks fit. 5. We have heard both parties on this preliminary issue

Shree Shildha Vibhag Jungle Kamdar Sahakari Mandli Ltd, Valsad vs. Income Tax Officer, Ward 4, Valsad

In the result, appeal filed by the assessee is allowed for statistical purpose

ITA 461/SRT/2025[2012-13]Status: HeardITAT Surat26 Sept 2025AY 2012-13

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.461/Srt/2025 Assessment Year: 2012-13 (Hybrid Hearing) Shree Shildha Vibhag Jungle Income Tax Officer बनाम/ Kamdar Sahakari Mandli Ward-4, Valsad Vs. At & Post Nana Pondha, Kaprada Road, Valsad-396 065 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaas 6185 R (अपीलाथ"/Appellant) (""थ"/Respondent) "नधा"रतीक"ओरसे/Appellant By Shri Rasesh Shah, Ca राज"वक"ओरसे /Respondent By Shri Abhishek Gautam, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing 23/09/2025 उ"घोषणा क" तार"ख/Date Of Pronouncement 26/09/2025

Section 144Section 250

appeal.” 3. In the instant case, appeal filed by the assessee is delayed by 360 days. The assessee has filed an affidavit for condonation of delay in filing of appeal before this Tribunal. The assessee submitted that during the filing of appeal before CIT(A), his consultant had clearly mentioned ... decided on merit. 4. On the other hand, Ld. Sr. DR for the Revenue opposed the prayer of the assessee for condonation of delay. He, however, stated that the Bench may decided the preliminary issue as it thinks fit. 5. We have heard both parties on this preliminary issue

Shri Vikramsinh Thakorbhai Ravat, Valsad vs. ACIT Valsad Circle, Valsad

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 206/SRT/2025[2011-12]Status: DisposedITAT Surat26 Sept 2025AY 2011-12

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.206/Srt/2025 Assessment Year: 2011-12 (Hybrid Hearing) Shri Vikramsinh Thakorbhai Assistant Commissioner Of बनाम/ Ravat Income-Tax, Circle-Valsad, 208 Vs. 117/Ravat Falia/ Bhutsar/ Palak Arcade, Shantinagar, Tithal Taluka/ Dist. Valsad-396 005 Road, Valsad-396 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Alcpr 4584 K (अपीलाथ"/Appellant) (""थ" /Respondent) "नधा"रती क" ओर से /Appellant By Shri Rajesh Upadhyay, Ar राज"व क" ओर से /Respondent By Shri Ajay Uke, Sr-Dr सुनवाई क" तार"ख/Date Of Hearing 22/07/2025 उ"घोषणा क" तार"ख/Date Of Pronouncement 26/09/2025

Section 143(2)Section 143(3)Section 147Section 148Section 250

deliberate and intentional. The revenue has also no objection if the application for condonation is favourably considered. Hence, the request for condonation of delay is allowed and the appeal is admitted for hearing. 4. Facts of the case in brief are that the assessee did not file his return