IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER&

SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 4709/Mum/2025 (Assessment Year: 2015-2016)

Arun Kumar Sarup Vs. Dy. Commissioner of 2nd Floor, Amartara Pvt. Ltd. Income Tax Circle Saki Vihar Road, Powai, 1(1)(1), Mumbai Mumbai – 400072. 553, 5th Floor, Aaykar Bhavn, Maharshi Karve Road, Mumbai - 400020 PAN/GIR No. AAHPS2384Q (Applicant) (Respondent)

Assessee by Shri Satyaprakash Singh Revenue by Shri Surendra Mohan Date of Hearing 11.12.2025 Date of Pronouncement 23.12.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM:

The present appeal has been filed by the assessee challenging the impugned order dt. 21.02.2025 passed under section 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre (NFAC) / CIT(A) for the assessment year 2015-2016. The Assessee has raised the following grounds of appeal:

“1. The delay of 91 days in filing of present appeal may kindly be condoned as the appellant was prevented by sufficient cause and hence not file the appeal on time.

2. The order dated 21/02/2025 bearing No. ITBA/NFAC/S/250/2024-25/1073562405(1) by the CIT[A], National Faceless Appeal Centre, Delhi is arbitrary, against natural justice, unlawful, against the provisions of Income Tax Act, 1961 and therefore liable to be quashed.

3. On facts and in the circumstances of the case and in law the C.I.T. (Appeals) has erred in confirming the addition made u/s. 69 of the Income Tax Act, 1961 amounting to Rs.87,48,200/- on account of Long Term Capital Gain claimed by the appellant in respect of sale proceeds of the shares of M/s. Excel Castronics Ltd, even though all the details in respect of the same was submitted.”

2. Ground No. 1, This ground raised by the assessee relates to seeking condonation of delay of 91 days in filing the present appeal. In this regard an application for seeking condonation of delay has been separately filed by the assessee, wherein it has been mentioned as under: 1] I have filed the above appeal on 24/07/2025 which was due to be filed on 20/04/2025, Thus, there is delay of 91 days.

2] I am herewith submitting an affidavit for condonation of delay narrating all the facts.

3] I therefore, in the light of the above mentioned facts submit that the delay is due to the circumstances beyond my control. Accordingly request your Honour to condone the delay and entertain my appeal.

MR. ARUN KUMAR SARUP S/o Mr. ANAND SARUP, aged about 80 years residing at 2nd Floor Amartara Pvt Ltd, Saki Vihar Road Powai, Mumbai 400072, do hereby solemnly affirm and state as under: -

2. That, I am Individual Assessed to Income Tax vide PAN - AAHPS2384Q deriving Income from Salary, House property, Capital Gains & Other sources.

3. For the Assessment Year 2015-16, the Honourable CIT(Appeals), N.F.A.C., Delhi has dismissed my appeal vide their order dated 21/02/2025 passed under section 250 of Income Tax Act, 1961. The appeal before the I.T.A.T. was due to be file on or before 20/04/2025. Said appeal could not be filed in time due to situation beyond my control and for Genuine & Bonafide reason as explained hereunder.

4. As mentioned above, I am Super Senior Citizen more than 80 years and was not keeping well since January 2025 as I was diagnosed for Cancer and was admitted in the Breach *o treatment my kidney has been removed and was advised complete bed rest and also 4643) regular radiation therapy. Due to this I was not attending any business related work as my INO movement was totally restricted. In view of this, the order passed under section 250 of Income Tax Act, 1961 by the CIT-Appeals, NFAC, Delhi escaped my attention and no appeal could be filed in time, as I did not informed my Chartered Accountants about the order. Copies of few letters etc. for my medical history is enclosed.

5. I had received a show cause notice of penalty under section 271(1)(c) of Income Tax Act, 1961 on 23/07/2025 and then I realize the lapse in filing th