TaxTMI 
TaxTMI 
Subject: Delay of 4 Months in Filing Appeal before CIT(A) in Sec 144 Case - Condonation & Further Remedies (PCIT / ITAT / Writ)
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....ubject: Delay of 4 Months in Filing Appeal before CIT(A) in Sec 144 Case - Condonation & Further Remedies (PCIT / ITAT / Writ) <br> Query (Issue) Started By: - Fahiyaz Ahmmed Dated:- 22-4-2026 Income Tax <br> Got 2 Replies <br> Income Tax<br> <br> 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 pro....
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....per 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: * Whether a delay of arou....
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....nd 4 months can generally be condoned by CIT(A) if a proper condonation petition showing sufficient cause is filed? * What constitutes "sufficient cause" in cases involving non-compliance of notices? * 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 del....
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....ay or restore the matter? * 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? * 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....
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.... natural justice? * 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 ....
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....legally sustainable course of action in this situation. Thanking you in advance. Regards --Reply By: Fahiyaz Ahmmed The Reply: Thanks, sir, for your guidance --Reply By: YAGAY andSUN The Reply: A delay of ~4 months in filing appeal before CIT(A) is ordinarily condonable u/s 249(3), if supported by a credible "sufficient cause." Courts emphasize that quality of explanation prevails over lengt....
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....h of delay. Sufficient cause (in non-compliance cases): Acceptable grounds include lack/change of professional advice, illness, financial hardship, technical issues in faceless proceedings, or genuine misunderstanding/non-receipt of notices. However, mere negligence or inaction is insufficient. The petition must contain a clear chronology, reasons for non-response to notices u/s 142(1)/143(2), and....
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.... an affidavit showing bona fide intent. If CIT(A) rejects condonation: Such dismissal in limine is appealable before ITAT u/s 253. ITAT can: * Re-examine "sufficient cause" * Condone delay independently * Restore the appeal to CIT(A) or decide on merits Revision u/s 264 (PCIT): Available as an alternative, subject to limitation and provided no appeal is pending. It is discretionary and less ....
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....robust than appellate remedy. Prefer appeal route; use revision as fallback. Writ under Article 226 (e.g., Orissa High Court): Maintainable in exceptional cases-e.g., mechanical rejection, non-consideration of explanation, or breach of natural justice. Generally avoided where ITAT remedy exists. Judicial support: * Collector, Land Acquisition v. Mst. Katiji - 1987 (2) TMI 61 - Supreme Court - li....
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....beral approach to condonation * N. Balakrishnan v. M. Krishnamurthy - 1998 (9) TMI 602 - Supreme Court - delay length immaterial if bona fide * ITAT rulings (e.g., Senior Bhosale Estate (HUF) v. ACIT - 2009 (2) TMI 894 - BOMBAY HIGH COURT) - preference for adjudication on merits Practical course: * File appeal before CIT(A) with detailed condonation petition + affidavit. * If rejected, app....
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....eal to ITAT. * Consider 264 revision only as backup. A well-drafted petition demonstrating bona fide conduct and arguable merits significantly improves chances of condonation. <br>***<br> Discussion Forum - Knowledge Sharing....