Section 249(2) of the Income Tax Act
Income-tax Act, 2025: s.358
Section 249(2) falls under section 249 of the Income-tax Act, 1961, which corresponds to section 358 (Form of appeal and limitation) of the Income-tax Act, 2025.
Read section 358 of the 2025 Act
Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.
The decision most relied on for Section 249(2) is Vaijayantabai Baburao Patil v. Shantaram Baburao Patil (122 Taxmann 114), cited in 63 of the 636 judgments on BharatTax that turn on this section.
Leading authorities on Section 249(2)
The phrase 'sufficient cause for not making the application within the period of limitation' is to be understood and applied liberally. The burden of proving 'sufficient cause' rests on the appellant.
The court cannot condone prolonged delays in filing appeals if the assessee has not demonstrated due diligence. Delay in filing appeals, particularly those related to penalties under sections 272A(1)(d) and 270A, cannot be routinely excused.
The expression 'sufficient cause' for condoning delay in filing an appeal is to be judged with reference to reasonableness and the conduct expected of a litigant acting with ordinary prudence, falling within the realm of normal human conduct.
Courts should adopt a liberal approach when considering applications for condonation of delay in filing appeals. Refusing to condone delay can lead to a meritorious case being dismissed on technical grounds, thereby defeating the cause of justice.
The High Court condones delay in filing an appeal when substantial justice is preferred over technical considerations, and there is no presumption of intentional delay by the litigant.
