“condonation of delay”

Fattesing Punaji Dhabre, Nagpur vs. Principal Commissioner Income Tax – 2, Nagpur

In the result, this appeal of assessee is allowed

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy(Physical Hearing) Fattesing Punaji Dhabre Pcit – 2, Nagpur Plot No. 132, Chandan Nagar, Post Vs Aayakar Bhawan, Civil Lines, Hanuman Nagar, Nagpur, Maharashtra – 440001. Maharashtra – 440009. [Pan: Bacpd6505Q] Appellant / Assessee Respondent / Revenue Assessee By Shri Madhav Vichare, Ca Revenue By Shri Pankaj Kumar, Cit–Dr Date Of Hearing 17.02.2026 Date Of Pronouncement 24.02.2026 Order Under Section 254(1) Of Income Tax Act

other hand, the learned Commissioner of Income Tax – Departmental Representative (ld. CIT–DR) for the Revenue, on the plea of condonation of delay would submit that assessee has not explained the delay properly. The assessee is relying upon self–serving story and delay may not be condoned. On the admission ... submissions of both the parties and have gone through the orders of lower authorities carefully. Firstly, we are considering the plea of condonation of delay in filing appeal by assessee. We find that before Tribunal, the ld. AR of the assessee has vehemently argued that order under section

Ommi Sandeep, Vizianagaram vs. Income Tax Officer, Ward-1, Vizianagaram

Bench: Shri Sandeep Singh Karhail, Hon'Ble & Shri Omkareshwar Chidara, Hon'Bleआयकर अपील सं./I.T.A. No. 247/Viz/2025 (निर्धारण वर्ष/ Assessment Year:2017-18) The Chinnampeta Primary Agricultural Cooperative Credit Society Limited Chinnampeta Village Chinnampeta Post, Chatrai Mandal Krishna – 521214, Andhra Pradesh [Pan: Aacat7997E] (अपीलार्थी/ Appellant) करदाता का प्रतिनिधित्व / Assessee Represented By राजस्व का प्रतिनिधित्व / Department Represented By सुनवाई समाप्त होने की तिथि/ Date Of Conclusion Of Hearing घोषणा की तारीख/Date Of Pronouncement V. Income Tax Officer, Ward – 3(5) C.R. Building, 1St Floor Annex M.G. Road, Vijayawada Andhra Pradesh (प्रत्यर्थी / Respondent) Shri C. Subrahmanyam, Ca Dr. Aparna Villuri, Sr.Ar 16.12.2025 24.02.2026 आदेश /Order Per Omkareshwar Chidara: 1. The Present Appeal Is Filed By The Assessee Against The Impugned Order Dated 31.10.2025, Passed Under Section 250 Of The Income Tax Act, 1961 (In Short 'Act') By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter In Short “Ld.Cit(A)”], For The A.Y. 2017-18.

appeal, the Ld. Authorised Representative [hereinafter “Ld.AR"] drew our attention to the affidavit filed by the assessee along with a petition seeking for condonation of delay and read out the contents of the petition which is as under:- "1. Assessee was served with order passed ... unforeseen circumstances surrounding my health. 3. In light of the exceptional circumstances surrounding my health, I kindly request hon'ble bench to condone the delay in filing the appeal. This would allow me the opportunity to have a fair and just hearing on the merits of my case

Lalji Wakre, Bilaspur vs. ITO-2(1), Bilaspur

In the result, appeal of the assessee is dismissed

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.768/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 Lalji Wakre Vill: Salhekota, The. Marwahi, Dist. Bilaspur (C.G.)-495 118 Pan: Acipw5906F

Bilaspur 3. That having carefully considered the contents of the affidavit and the condonation petition, though the Ld. Sr. DR objected to the condonation of delay, I am of the considered view that delay of 466 days should be condoned since there is no deliberate or malafide intents found ... case on the ground of limitation itself. That even within the connotation of ‘justice oriented approach’, it would be unfair towards Revenue to condone such delay and provide relief to the assessee on the ground of limitation where the assessee himself was negligent to comply with law of limitation. Similar