IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2017-18 Sri Devraj Urs Vidya Samsthe, Vs. The Income Tax Officer, Behind Onake Obavva Stadium, Ward – 1, Chitrudurga – 577 501. Chitradurga.

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PAN – AAIAS 9146 C APPELLANT RESPONDENT Assessee by : Shri H Guruswamy, ITP Revenue by : Shri Ganesh R Ghale, Advocate – Standing Counsel for Revenue Date of hearing : 24.06.2025 Date of Pronouncement : 10.09.2025

O R D E R

PER WASEEM AHMED, ACCOUNTANT MEMBER:

This is an appeal filed by the assessee against the order passed by the NFAC, Delhi vide order dated 28/02/2025 in DIN No. ITBA/NFAC/S/250/2024-25/1073810989(1) for the assessment year

2017-18.

2. This appeal by the assessee is directed against the order of the learned CIT(A). The main issue is whether the delay of 686 days in filing the appeal before the learned CIT(A) deserves to be condoned.

3. The assessment order was passed on 26 December 2019. The appeal before the learned CIT(A) was filed with a delay of 686 days. The assessee explained that the delay was caused due to the Covid-19 pandemic, which began from March 2020. The asse