आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.996/Hyd/2025 (निर्धारण वर्ा/ Assessment Year: 2019-20)

आयकरअपीलसं./I.T.A.No.996/Hyd/2025 (निर्धारण वर्ा/ Assessment Year: 2019-20)

आयकरअपीलसं./I.T.A.No.996/Hyd/2025 (निर्धारण वर्ा/ Assessment Year: 2019-20)

आयकरअपीलसं./I.T.A.No.996/Hyd/2025 (निर्धारण वर्ा/ Assessment Year: 2019-20)

आयकरअपीलसं./I.T.A.No.996/Hyd/2025 (निर्धारण वर्ा/ Assessment Year: 2019-20)

आयकरअपीलसं./I.T.A.No.996/Hyd/2025 (निर्धारण वर्ा/ Assessment Year: 2019-20)

आयकरअपीलसं./I.T.A.No.996/Hyd/2025 (निर्धारण वर्ा/ Assessment Year: 2019-20)

आयकरअपीलसं./I.T.A.No.996/Hyd/2025 (निर्धारण वर्ा/ Assessment Year: 2019-20)

आयकरअपीलसं./I.T.A.No.996/Hyd/2025 (निर्धारण वर्ा/ Assessment Year: 2019-20)

आयकरअपीलसं./I.T.A.No.996/Hyd/2025 (निर्धारण वर्ा/ Assessment Year: 2019-20)

आयकरअपीलसं./I.T.A.No.996/Hyd/2025 (निर्धारण वर्ा/ Assessment Year: 2019-20)

आयकरअपीलसं./I.T.A.No.996/Hyd/2025 (निर्धारण वर्ा/ Assessment Year: 2019-20)

आयकरअपीलसं./I.T.A.No.996/Hyd/2025 (निर्धारण वर्ा/ Assessment Year: 2019-20)

आयकरअपीलसं./I.T.A.No.996/Hyd/2025 (निर्धारण वर्ा/ Assessment Year: 2019-20)

आयकरअपीलसं./I.T.A.No.996/Hyd/2025 (निर्धारण वर्ा/ Assessment Year: 2019-20)

आयकरअपीलसं./I.T.A.No.996/Hyd/2025 (निर्धारण वर्ा/ Assessment Year: 2019-20)

आयकरअपीलसं./I.T.A.No.996/Hyd/2025 (निर्धारण वर्ा/ Assessment Year: 2019-20)

आयकरअपीलसं./I.T.A.No.996/Hyd/2025 (निर्धारण वर्ा/ Assessment Year: 2019-20)

O R D E R

PER MANJUNATHA G., A.M :

This appeal filed by the Revenue is directed against the order of the learned Addl/Joint Commissioner of Income Tax (Appeals) – 9, Mumbai, (for short “Ld. CIT(A)”) dated 05.02.2025, pertaining to the assessment year 2019-20.

2. The grounds raised by the Revenue read as under :

“1. The. ADDL/JCIT(A) erred on the facts and in the circumstances of the case and in law.

2. On the facts of the case, the Ld.ADDL/JCIT(A) has erred in allowing relief to the assessee in respect of deduction claimed u/s. 43B of Rs.2,84,07,995/- which was not paid by it.

3. As per the provisions of Section 43B of the Income Tax Act, 1961, certain deductions shall be allowed only if such sum is actually paid by the assessee during the previous year. Thus, the Ld.ADDL/JCIT(A) ought not have allowed the deduction claimed u/s. 43B, as the same was not paid by the assessee.

4. Any other ground that may be urged at the time of hearing.”

3. At the outset, there is a delay of 35 days in filing the present appeal by the Revenue before the Tribunal. The Revenue has filed an affidavit of Sri B. Narsing Rao, Deputy Commissioner of Income Tax, Circle-1(1), Hyderabad, explaining the reasons for the delay, wherein it was submitted that, the order passed by the ADDL/JCIT(A)-9, Mumbai, dated 05.02.2025, was received in the office of the Pr. CIT-1, Hyderabad on 07.02.2025, and the time limit for filing the appeal before the Tribunal was to expire on 29.04.2025. It was submitted that, due to heavy work pressure, the matter inadvertently escaped attention and the proposal for filing further appeal was submitted belatedly for obtaining authorization from the Pr. CIT-1, Hyderabad. It was submitted that, in view of the above circumstances, the appeal could not be filed within the prescribed time. It was further submitted that, the delay was neither willful nor deliberate, but occurred due to administrative reasons, and therefore, the delay may kindly be condoned in the interest of justice.

4. The counsel learned for the assessee, on the other hand, did not seriously oppose the request for condonation of delay, in view of the reasons explained by the Ld. Sr.A.R. for the Revenue.

5. We have heard both the parties and perused the petition and affidavit filed by the Revenue seeking condonation of delay in filing the appeal. We find that, the r