Sunder Vs Income Tax Officer

Parties Involved

Facts Summary

This appeal pertains to Assessment Year 2017-18. The assessee, Sunder, filed an appeal against the Additional/Joint Commissioner of Income Tax (Appeals), Thiruvanantpuram’s order dated 12.11.2025, which was issued under section 143(3) of the Income Tax Act, 1961. The appeal was filed on 25.03.2023 against the Assessing Officer’s assessment dated 25.12.2019. The Commissioner of Income Tax (Appeals)/NFAC refused to condone the delay of 1155 days in filing the appeal, stating that the delay was not adequately explained. However, the assessee had provided explanations for the delay, citing circumstances beyond his control.…

Legal Issues

• 1. Whether the delay of 1155 days in filing the appeal should be condoned.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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