Subject: Delay of 4 Months in Filing Appeal before CIT(A) in Sec 144 Case - Condonation & Further Remedies (PCIT / ITAT / Writ)

[Fahiyaz Ahmmed]

Dear Experts,

In one of my cases, the assessee received multiple notices under sections 142(1) and 143(2), however due to non-compliance and lack of proper guidance, no replies were filed.

The Assessing Officer subsequently passed a Best Judgment Assessment order under section 144 (r.w.s. 144B) in December 2025, making substantial additions on account of unexplained cash/bank transactions.

There is now a delay of approximately 4 months in filing the appeal before the CIT(A).

I seek your expert guidance on the following:

1. Whether a delay of around 4 months can generally be condoned by CIT(A) if a proper condonation petition showing sufficient cause is filed?
2. What constitutes 'sufficient cause' in cases involving non-compliance of notices?
3. If the CIT(A) rejects the condonation application and dismisses the appeal in limine:
   • Can the assessee file an appeal before ITAT against such dismissal?
   • Is ITAT empowered to condone the delay or restore the matter?
4. Alternatively, can the assessee approach the PCIT under section 264 for revision in such circumstances?
   • Whether revision u/s 264 is advisable when the appeal route has been delayed or rejected?
5. Whether filing a Writ Petition under Article 226 before the Hon'ble Odisha High Court is maintainable in such a case, particularly on grounds of violation of principles of natural justice?
6. Kindly share any relevant judicial precedents where:
   • Delay was condoned despite non-compliance, OR
   • Higher authorities (ITAT / High Court) provided relief when CIT(A) rejected condonation.

As per settled principles, courts have held that 'sufficient cause' should be interpreted liberally where delay is bona fide and not intentional.

Kindly guide on the most practical and legally sustainable course of action in this situation.

Thanking you in advance.

Regards

AI Summary

Condonation of delay in income tax appeal, sufficient cause, and alternate remedies after dismissal by the first appellate authority. Delay in filing an appeal before the CIT(A) against a best judgment assessment under section 144 raises the question whether a condonation petition supported by sufficient cause can be accepted despite an approximately four-month delay. The issue centres on the meaning of sufficient cause in the context of prior non-response to statutory notices and the prospects of having the appeal admitted when the delay is explained as bona fide and not intentional. The matter also considers further remedies if condonation is rejected, including ITAT appeal, revision under section 264, and writ jurisdiction.