Sections of the Income-tax Act, 2025 are shown next to the 1961 Act sections.
Appellate authorities can admit an appeal filed after the time limit if there was sufficient cause for the delay. Courts have consistently held that a liberal approach should be taken when the delay is explained and not deliberate.
Income Tax, across India (faceless)
Overview
The application must explain the entire period of delay, supported by an affidavit and evidence (for example medical records, change of consultant, non-receipt of order).
When this applies
- Order not received or e-mail missed
- Illness or personal hardship
- Bona fide mistake or reliance on consultant
Time limit
File as soon as the delay is noticed. Longer delays need stronger explanations.
Documents needed
- Affidavit explaining the delay
- Evidence supporting each reason
How we handle it
- Prepare the condonation application and affidavit
- File the appeal along with the application
- Argue condonation at the first hearing
Points to note
- Explain the full period, not just part of it
- Do not delay further once the issue is noticed
What usually comes next
- Appeal before Commissioner of Income Tax (Appeals)Appeal before CIT(A)
- Appeal before Income Tax Appellate Tribunal (ITAT)Appeal before the Tribunal
- Time-Limit CalculatorCheck the time limit for your case
Frequently asked questions
Is condonation automatic?
No. The authority must be satisfied that there was sufficient cause, but a reasonable explanation backed by evidence is generally accepted.
Official sources
- Income Tax e-Filing portalincometax.gov.inReply to notices under e-Proceedings and file first appeals
- Income Tax Appellate Tribunalitat.gov.inOrders, cause lists and bench information
- Income Tax Departmentincometaxindia.gov.inActs, rules, circulars and the 1961 to 2025 section utility
Received a notice or an order?
Call us to talk it through. Keep the notice and its response date handy.