vk;dj vihyh; vf/kdj.k] t;iqj U;k;ihB] t;iqj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jherh vUukiw.kkZ xqIrk] ys[kk lnL; ds le{k BEFORE: SMT. ANNAPURNA GUPTA, AM vk;dj vihy la-@ITA No.1280/JPR/2025 fu/kZkj.k o"kZ@Assessment Years : 2020-21 fu/kZkj.k o"kZ@Assessment Years : 2020-21 fu/kZkj.k o"kZ@Assessment Years : 2020-21 fu/kZkj.k o"kZ@Assessment Years : 2020-21 fu/kZkj.k o"kZ@Assessment Years : 2020-21 fu/kZkj.k o"kZ@Assessment Years : 2020-21 fu/kZkj.k o"kZ@Assessment Years : 2020-21 fu/kZkfjrh dh vksj ls@ Assessee by : Sh. R.S. Poonia, CA jktLo dh vksj ls@ Revenue by : Sh. Gautam Singh Choudhary JCIT lquokbZ dh rkjh[k@ Date of Hearing : 18/12/2025 mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 01/01/2026 vkns'k@ ORDER PER: ANNAPURNA GUPTA, AM The present appeal has been filed by the assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), (ld. CIT(A)), Addl/JCIT (A)-1 Gurugram under Section 250 of the Income Tax Act, 1961, (hereinafter referred to as “Act”).

2. The appeal has been noted to be time-barred by 476 days. The assessee has filed an application seeking condonation of delay. The contents of the application are substantiat