| Question And Answer | |
|---|---|
| Subject: | please give any case law for condonation of delay in filing of appeal with cit appeals |
| Category: | Income-Tax |
| Querist: | CA Praveen Bansal |
| Answered by: | Law Intern |
| Tags: | condonation of delay |
| Date: | October 9, 2025 |
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Condonation of delay really depends on facts on whether there was sufficient cause for the delay and the period of delay.
In Kumar Mahesh Chandra v. CIT (ITAT Mumbai in ITA No. 1234/Mum/2015), delay of 92 days in filing appeal before CIT(A) was condoned due to the assessee’s reliance on erroneous advice from a tax consultant and subsequent illness.
There are a number of other judgements here https://itatonline.org/archives/catchwords/condonation-of-delay/?category_name&judges§ion&counsel&court&genre which you can browse.
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