Bahbudi Fund Sanchalan Samiti,Kanpur vs Income Tax Officer-, A on 31 December, 2025
11. Further, in a recent and directly relevant decision, the
Hon'ble ITAT, Delhi Bench "SMC", in the case of Chandra
Goswami v. Income Tax Officer, Ward-69(1), Delhi (ITA No.
3230/DEL/2024, order dated 03 February 2025), condoned
a delay of nearly two years in filing appeal before the CIT(A),
holding that where an assessee had pursued alternate
statutory remedies in good faith and the delay was neither
intentional nor due to negligence, the same constituted
ITA No.731/LKW/2025 Page 5 of 6
"sufficient cause" under the law. The Hon'ble Tribunal
emphasized that acceptance of explanation for delay should
be the rule and refusal an exception.