IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER Assessment Year 2018-2019 SLS Developers, Shamshabad, Ranga The Income Tax Officer, Reddy. PIN – 501 218. vs. Ward-8(1), Telangana. Hyderabad – 500 -084.

PAN ACZFS7209L (Appellant) (Respondent)

For Assessee : Sri P. Vinod, Advocate For Revenue : Sri Siva Prasad SV, Sr. AR Date of Hearing : 13.08.2025 Date of Pronouncement : 20.08.2025 ORDER PER MANJUNATHA G. :

The above appeal has been filed by the assessee against the order dated 01.08.2024 of the learned Commissioner of Income Tax-(Appeals)-National Faceless Appeal Centre [in short “NFAC], Delhi, relating to the assessment year 2018-2019.

2. At the very outset, there is a delay of 202 days in filing the appeal before the Tribunal. The Assessee has filed affidavit explaining the reasons for not filing the appeal within the prescribed time limit before the Tribunal, which are as under :

“3. The Appellant firm was into real estate business. Post Covid-19, the Appellant firm did not do any business. The last of the return filed by Appellant was on 22.03.2022 for Ay 2021-22 with NIL Income. As there is no business activity, there is no staff, and the partners have got themselves engaged in their respective businesses. Except for pursuing the income tax proceedings, the partners have charted their own businesses. Our partners never used email for correspondence given the nature of business they are in, but however, one partner Sri Sravan Kumar Aavula was requested to give his email id, and the same was mentioned in the Form 35. The appeal was filed on 03.05.2024 and we gave instructions to our CA Mallikarjun Chatla, to take the appeal forward. We were under bonafide belief that we could receive notice from the ld. NFAC and we can pursue the matter through our CA.

4. Later, in the 2nd week of May 2025, I met our CA for GST work in another business, and informed him that we have not received any notice in the appeal filed. On a request made by me, he checked up the status of appeal on income tax portal, and it is realised that the ld. NFAC has dismissed our appeal on 01.08.2024 for alleged non-prosecution. The CA therefore advised me to meet the present counsel for further course of action. Accordingly, we have consulted the present counsel and discussed the issue and the consequential action to be taken. I am advised that the only option available is to file appeal to the Hon'ble ITAT. Immediately, we have taken decision to file appeal, and the appeal is prepared on my instructions. Form 36 is generated and the appeal is filed before the Hon'ble Tribunal on

21.05.2025, with a delay of 202 days in filing the appeal.

5. It is submitted that the delay in filing the appeal is not willful but is for the reasons mentioned above. It is submitted that the partners of the appellant had never used the email in the course of business. Even otherwise given the nature of its business they did, the Appellant did not require email communications and all the communication happened over mobile/phones. Besides this, the partners of the Appellant are not well educated and are not aware of online proceedings, and were under bona fide belief that they would receive notice by speed post as is the case with other government departments. It is submitted that the Appellant did not derive any benefit by filing the appeal belatedly and in fact it is running the risk of appeal being rejected on the ground of delay. It is submitted that if the Hon'ble Tribunal is not pleased to condone the delay of 202 days in filing the appeal, the appellant would be put to irreparable loss and injury which cannot be compensated by any other means.

In the aforesaid circumstances it is prayed that, the Hon’ble Tribunal may be pleased to condone the delay of 202 days in filing the appeal and admit the appeal and decide the same on merits.”

3. Sri P. Vinod, Advocate-Learned Counsel for the