High Court of Judicature at Madras · Judgments and reasoned final orders
S. Satheesh v. The Commissioner of Income-Tax (Appeals), National Faceless Appeal Centre (NFAC), New Delhi
W.P.(MD) No. 28690 of 2025 ·
Condonation of 26-day delay in filing first appeal before NFAC under section 249(3)/250: NFAC order dated 08.07.2025 dismissing appeal on limitation quashed; delay condoned and NFAC directed to dispose of appeal on merits within 6 months.
1. FACTS OF THE CASE
Aggrieved by an assessment order dated 21.08.2024, the petitioner filed a first appeal before the CIT(A), NFAC with a delay of 26 days beyond the 30-day statutory period. By order dated 08.07.2025 (DIN ITBA/NFAC/S/250/2025-26/1078298084(1)), the NFAC refused to condone the 26-day delay and rejected the appeal.
2. DISCUSSION BY THE COURT
Holding that appellate authorities should adopt a fairly liberal approach in matters of condonation of non-inordinate delay, the Single Judge perused the petitioner's reasons for the 26-day delay, found that sufficient cause was established, and held that the appeal deserved adjudication on merits.
3. JUDICIAL DECISION
Quashed the NFAC order dated 08.07.2025 and directed the respondent CIT(A), NFAC to number the appeal and dispose of it on merits and in accordance with law within six months.
4. OUTCOME
Assessee - NFAC order dated 08.07.2025 quashed; 26-day delay condoned and NFAC directed to number and dispose of the appeal on merits within six months.
5. AKHB REVIEW POINT
AKHB analysis: where NFAC dismisses a first appeal for a short delay (such as 26 days) despite plausible explanation, a writ petition under Article 226 can secure direct condonation and a merits-hearing mandate.
Source and verification
4-page official High Court of Judicature at Madras judgment PDF (20251013_HCMD011407362025.pdf).
Original PDF: 4 pages · SHA-256: a0298682be4a8919d58aab7af06aba57f228d5915f63ad0870888392a26a5a2e
Supplied source-reviewed note retained; original bytes and identity validation checked in this release. Substantive re-review is not claimed for this record.
Applies sections 246A, 249(3) and 250 of the Income-tax Act, 1961. Income-tax Act, 2025 equivalence is not verified.
Full primary judgment PDF read page-by-page and verified against the AKHB Google Drive repository. Comprehensive subsequent judicial treatment has not been independently verified.
AI disclosure and professional disclaimer
AI-assisted source review. Independent human approval is not represented.
General research only. Read the complete judgment and verify applicable law and subsequent treatment before reliance.