Rahul Singh Vs ITO Ward-3(2), Purulia

Parties Involved

Facts Summary

This appeal was filed by the assessee, Rahul Singh, against the order dated 26.08.2024, passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2018-2019. The assessee claimed that the delay in filing the appeal by 253 days was due to an accident he met with, which caused swelling in his left arm. However, the x-rays taken in April 2024 showed no significant abnormality, and the final x-ray report dated 21.11.2024 also indicated normalcy. Despite this, the assessee continued to run his business as a contractor. The appeal was eventually filed on 05.08.2025, with a total delay of 278 days.…

Legal Issues

• 1. Whether the delay in filing the appeal by the assessee should be condoned.

Judgment Outcome

Decided in favour of Revenue.

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