2026 (4) TMI 897

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....l for the assessee has filed condonation petition a/w. affidavit dated 24.02.2026. For the sake of clarity, the contents of the affidavit are extracted as follows: AFFIDAVIT Before the Notary Public (IN SUPPORT OF PETITION FOR CONDONATION OF DELAY IN FILING APPEAL BY MS. PYARI SAHU) I. CA Tanmay Jain, aged about 34 years, having office at Deopuri, Raipur, Chhattisgarh - 492015, do hereby solemnly affirm as under: 1. That I am a practicing Chartered Accountant and the engaged Counsel for the Appellant, Ms. Pyari Sahu, representing her in the appeal proceedings for Assessment Year. 2. That the present appeal is being filed against the order of Ld. Addl/JCIT(A)-2, Jaipur, dated 17.11.2025. The statutor....

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....my hospitalization and surgery are true and correct, and the same have been annexed with the condonation application. 9. That the delay caused was entirely unintentional, unavoidable, and purely due to my severe medical exigency. sd/- (Signed) (CA. Tanmay Jain) 3. The Ld. Sr. DR did not raise any objection regarding the condonation of delay. 4. Considering the contents of the condonation petition a/w. affidavit and relying on judicial pronouncements viz. (i) Collector, Land Acquisition Vs. Mst. Katiji & Ors, reported in 167 ITR 471 (SC); (ii) Vidya Shankar Jaiswal Vs. ITO, Ward-2, Ambikapur, Civil Appeal Nos................./2025 [Special Leave Petition (Civil) Nos. 26310- 26311/2024, dated 31.01.2025; (iii) Jagdish ....