आदेश / ORDER

PER PARTHA SARATHI CHAUDHURY, JM

The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, dated 17.10.2025 for the assessment year 2011-12 as per the grounds of appeal on record.

2. At the very outset, it is noted that the appeal is time barred by 58 days. That explaining the reasons for such delay, the Ld. Counsel for the assessee has filed condonation petition a/w. affidavit 27.02.2026. For the sake of completeness, the relevant contents of the said affidavit are extracted as follows:

3. The Ld. Sr. DR did not raise any objection regarding the condonation of delay.

4. Considering the contents of the condonation petition a/w. affidavit and relying on various judicial pronouncements viz. (i) Collector, Land Acquisition Vs. Mst. Katiji & Ors, reported in 167 ITR 471 (SC); (ii) Vidya Shankar Jaiswal Vs. ITO, Ward-2, Ambikapur, Civil Appeal Nos……………../2025 [Special Leave Petition (Civil) Nos. 26310- 26311/2024, dated 31.01.2025; (iii) Jagdish Prasad Singhania Vs. Additional Commissioner of Income Tax (TDS), Raipur (C.G.), TAX Case No.17/2025, dated 24.02.2025 and (iv) Inder Singh Vs. the State of Madhya Pradesh, Civil Appeal No…………/2025