ITAT Condones 115-Day Delay in Appeal To Provide Substantive Justice:

The assessee is Arjun Shaw who challenged an assessment order dated 26 November 2025, passed under Section 147 read with Sections 144 and 144B of the Income Tax Act, 1961, for Assessment Year 2018–19. The assessment involved certain additions made by the AO. The assessee filed an appeal before the CIT(A) with a delay of 115 days. However, the CIT(A), by an order dated 23 June 2026, dismissed the appeal without condoning the delay. 

The assessee submitted before the Tribunal that the delay was neither intentional nor deliberate. It was explained that he had been suffering from illness, which affected his mental well-being and prevented him from properly managing his business activities. The assessee also referred to a medical prescription in support of his explanation and requested that the delay be condoned in the interest of justice.

The Tribunal observed that although an assessee is expected to file an appeal within the prescribed limitation period, a delay due to a bona fide reason beyond the assessee’s control may constitute sufficient cause for condonation. The Tribunal relied on the Supreme Court’s landmark decision in Collector, Land Acquisition Vs Mst. Katiji & Others Case, which emphasised that courts should adopt a liberal approach when considering applications for condonation of delay 

Considering the facts and circumstances of the case, the Tribunal condoned the delay of 115 days in filing the appeal before the CIT(A). It consequently remanded the matter to the AO for fresh assessment, directing that the assessee be provided an opportunity of being heard before the fresh assessment order is passed.