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2. The brief facts of the case are that the assessee, in his individual capacity, filed the return of income declaring a total income of Rs.10,27,920/- under the head "Income from Salary." During the course of assessment proceedings, the Ld. AO made an addition of Rs.2,37,979/- in relation to salary income and further disallowed deductions claimed under sections 80C, 80D, 80DD and 80CCD(1)(b) of the Act, amounting to Rs.2,45,228/-. Aggrieved by the assessment order, the assessee preferred an appeal before the Ld. CIT(A) with a delay of five months. During the appellate proceedings, the assessee filed a detailed submission on 20.08.2025 along with supporting documents, including Form No. 16, housing loan certificate, insurance and PPF receipts, tuition fee receipts, and medical disability records pertaining to his son, Mr. Vihaan Y. Chaudhary, who suffers from 75% permanent intellectual disability. The assessee also explained the reasons for the delay in filing the appeal. However, the Ld. CIT(A), without duly considering the submissions and supporting evidences, rejected the appeal on the ground of limitation. Being aggrieved, the assessee has preferred the present appeal before us.