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 appeal delay depends on sufficient cause, and ITAT may reconsider rejection of the condonation request.
A delay of about four months in filing an appeal before CIT(A) is ordinarily capable of condonation if supported by a credible explanation showing sufficient cause. In cases involving non-compliance with notices under sections 142(1) and 143(2), the explanation should set out the chronology, reasons for non-response, and material showing bona fide conduct. Mere negligence or unexplained inaction is not enough, but lack of advice, illness, hardship, technical issues, or genuine non-receipt may support condonation.