आयकर अपील(cid:547)य अ(cid:876)धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA.No.1271/Hyd/2025 Assessment Year 2021-2022 Parvathaneni Praveen, BALLEPALLI B.O.

The Income Tax Officer, vs. Ward-1, KHAMMAM.

Khammam (Urban).

PIN – 507 001.

PIN – 507 002. Telangana.

Telangana.

PAN AMSPP4195K (Appellant) (Respondent)

िनधा१ौरती (cid:554)ारा/Assessee by : Sri KA Sai Prasad, CA राज(cid:830) व (cid:554)ारा/Revenue by : Dr. Sachin Kumar, Sr. AR सुनवाई की तारीख/Date of hearing: 04.02.2026 घोषणा की तारीख/Pronouncement: 04.03.2026 आदेश/ORDER PER VIJAY PAL RAO, VICE PRESIDENT :

This appeal by the Assessee is directed against the Order dated 06.12.2024 of the learned CIT(A)-National Faceless Appeal Centre [in short “NFAC], Delhi, for the assessment year 2021-2022.

2. There is a delay of 159 days in filing the present appeal. The assessee has filed a petition along with the affidavit of the Chartered Accountant to explain the delay in filing the present appeal. The learned Authorised Representative of the Assessee has submitted that the assessee filed the appeal before the learned CIT(A) through a Chartered Accountant at Hyderabad. However, subsequently due to inevitable reasons the assessee moved away from the native place for private employment at Vijayawada and therefore, the assessee has engaged a Tax Practitioner at Vijayawada and filed the regular returns. The Tax Consultant in Vijayawada at the time of filing the return of income for the subsequent assessment years has changed the pass word of log in the income tax portal and therefore, the Chartered Accountant at Hyderabad who filed the appeal before the learned CIT(A) could not access the income tax portal to verify the status of the appeal pending before the learned CIT(A). Finally, in the month of July, 2025, the Chartered Accountant in Hyderabad enquired from the assessee about the proceedings before the learned CIT(A) and also informed that he could not verify the status of the case as he was unable to log in in the ITBA portal due to change of credentials. The assessee then obtained the log in pass word from the Tax Consultant at Vijayawada and shared the same with the Chartered Accountant at Hyderabad who found that the appeal of the assessee was dismissed by the learned CIT(A) vide impugned order dated 06.12.2024 and therefore, there is a delay of 159 days in filing the present appeal. The learned Authorised Representative of the Assessee has also referred his own affidavit filed before us and submitted that the appeal before the learned CIT(A) was filed from his office, however, due to change of log in pass word, his office was unable to track the said case before the learned CIT(A) and therefore, there is a delay in filing the present appeal. Thus, he has submitted that the delay of 159 days in filing the appeal may be condoned.

3. On the other hand, the learned DR has vehemently opposed the condonation of delay and submitted that there is no sufficient cause for the delay of 159 days in filing the appeal.

4. We have considered the rival submissions and carefully perused the affidavit filed by the assessee as well as by the Chartered Accountant to explain the delay of 159 days. The relevant part of the affidavit filed by the assessee is as under:

“The assessment order for Asst. Year 2021-22 raising a demand of Rs.56,28,703/-was received on 23.12.2022. Immediately I contacted a chartered accountant at Hyderabad and he got the first appeal filed on 20.01.2023 through a tax consultant.

Subsequently due to my financial difficulties I moved away from my native place Khammam, to a small private employment at Vijayawada I engaged a tax practitioner at Vijayawada to file my regular returns. I have no knowledge in operating the mails.

Subsequently in the month of July 2025 my tax consultant at Hyderabad enquired me regarding proceedings before the Commissione