2026 (2) TMI 706

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... solemnly affirm and state as under: 1. That I am the appellant in the present matter and am fully acquainted with the facts of the case. I am executing this affidavit to seek condonation of delay in filing the appeal before the Hon'ble Income Tax Appellate Tribunal, Dehradun. 2. That the order of the Learned J. Commissioner of Income Tax (Appeals) dismissing my appeal was passed on 29.03.2024. 3. That the time limit for filing the appeal before the Hon'ble ITAT expired on 27.05.2024. However, due to circumstances beyond my control, the appeal could not be filed within the prescribed time. The same are being explained below point wise. 4. Self-Illness: The appellant had undergone surgical process in Febru....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....closed on page no. 38. It was the mother's insistence that the son of appellant was to be married of before she takes her last breath. 6. Marriage of Son: The appellant was too much occupied with the marriage preparations including selection of compatible girl for his son in order to fulfil his mother's wish. Thereafter the appellant was preoccupied with all other wedding preparations. The son of the appellant got engaged on 17.11.2024. Engagement invitation is enclosed on page no. 39. Further, the son of the appellant got married on 02.02,2025 which was attended by his ailing mother also. The wedding invitation card is enclosed on page 40. 7. Domestic Issues: Due to certain domestic issues, the appellant was not having co....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nts through my counsel. 12. That in the interest of justice and to allow me an opportunity to beheard on merits, it is respectfully prayed that the Hon'ble Tribunal may kindly condone the delay in filing the appeal and accept the same. 13. That an application for condonation of delay, along with the memorandum of appeal in Form 36, is being filed herewith." 1.1 Considering the reasons given in the above said application, we hereby condone the delay and admit this appeal for adjudication. 2. This appeal arises from order dated 29.03.2024, passed by Addl./JCIT(Appeals)-1, Ludhiana u/s 250 of the Income Tax Act, 1961 (hereafter referred to as "the Act"). In this case, the assessee received Rs. 9,26,904/- as leave encash....