First-time experience in filing appeal a reasonable & bona fide cause for delay

First-time experience in filing appeal was a reasonable and bona fide cause for delay – ITAT condoned delay

In a recent judgment ITAT Hyderabad condoned the delay in filing appeal observing delay due to assessee’s official deployment during Parliamentary Elections and his first-time experience in filing appeal was reasonable and bona fide cause for delay.

ABCAUS Case Law Citation:
4873 (2025) (11) abcaus.in ITAT

In the instant case, the assessee had challenged the order passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC),

The Tribunal observed that there was a delay of 70 days in filing the appeal before it. The assessee had filed a condonation petition along with a sworn affidavit setting out the reasons for the delay.

It was submitted that the assessee was employed in the State Police Department. During the relevant period, the assessee was deployed on special confidential duty, under orders of the Director General of Police, involving critical assignments related to law-and-order maintenance, VIP security and Ramzan related deployment across various remote and sensitive zones in the State.

It was submitted that due to the nature of these duties, the assessee had to remain outside his headquarters for some period, and therefore was unable to coordinate or file the appeal within the prescribed time.

It was submitted that the delay was neither deliberate nor intentional, and occurred solely due to the official nature of assignments. Therefore, the it was prayed that the delay be condoned and appeal be admitted for adjudication on merits.

The Income Tax Department objected to the condonation and submitted that no sufficient cause has been shown by the assessee for the delay.

The Tribunal went through the affidavit and documents in support of the condonation petition and opined that the reason explained for the delay, including the assessee’s official deployment during Parliamentary Elections and his first-time experience in filing appeal, appeared reasonable and bona fide. The delay of 70 days was not substantial, and refusing condonation would result in denial of appellate remedy, which is contrary to the principles of natural justice.

Since the CIT(A) had dismissed the appeal on the ground of limitation, without adjudicating the matter on merits, the Tribunal restored the issue in appeal to the file of the CIT(A) for fresh adjudication on merits after providing adequate opportunity of being heard to the assessee and shall consider all evidence and submissions to be filed by the assessee.

Download Full Judgment Click Here >>

• Reopening conclusion that assessee was “Non-Filer” was non-application of mind – High Court
• HC declined to allow voluminous documents physically in Faceless Assessment
• Prima facie satisfaction u/s 148 can not be a non-existing or incorrect information
• Mutual Funds to value physical Gold and Silver by using the polled spot prices
• SC allows simultaneous CIRP proceedings against principal debtor & corporate guarantor