Missed the Income Tax Appeal Deadline? How Condonation of Delay Works
The assessment order came in an email nobody opened. Or the demand notice reached a consultant who had moved on. By the time the addition is noticed, the 30-day appeal window has closed.
A missed deadline is not always the end. Both the CIT(A) and the ITAT can admit a late appeal if you show sufficient cause, but only if the delay is explained honestly, with dates and evidence.
Quick answer: File the appeal anyway, with a separate condonation request. A CIT(A) appeal is due within 30 days (section 249(2) of the 1961 Act, now section 358(3) of the 2025 Act). An ITAT appeal is due within two months from the end of the month in which the order is communicated (section 253(3), now section 362(3)). Delay can be condoned for sufficient cause under section 249(3) / 358(5) and section 253(5) / 362(5).
Contents
The Income-tax Act, 2025 applies from 1 April 2026. This post gives the 1961 Act section first and the 2025 Act section second. For the wider mapping of appeal provisions, see income-tax appeals under the 2025 Act vs the 1961 Act.
What are the appeal time limits?
First appeal to the CIT(A) or JCIT(A): 30 days. Where the appeal is against an assessment or penalty, the clock runs from the date of service of the notice of demand. In other cases, it runs from the date the order is served.
Appeal to the ITAT: two months from the end of the month in which the order is communicated. This replaced the old 60-day rule for orders communicated on or after 1 October 2024 (Finance (No. 2) Act, 2024). Section 362(3) of the 2025 Act carries the same wording.
Cross-objections before the ITAT: 30 days from receipt of the notice that the other side has appealed (section 253(4), now section 362(4)). Late cross-objections can also be admitted under section 253(5) / 362(5).
Time spent on a rejected immunity application is excluded for a CIT(A) appeal: the proviso to section 249(2), now section 358(4), excludes the period from the date of a section 270AA / 440 application to the date its rejection is served.
Tax on returned income must be paid before the CIT(A) appeal is admitted (section 249(4), now section 358(6)). This is a separate condition from limitation, and a late appeal must satisfy both.
When will the delay be condoned?
The law does not define sufficient cause. Appellate authorities look at whether the delay was bona fide and whether the appellant acted with ordinary prudence.
Reasons that are usually accepted, when backed by records:
Serious illness of the assessee, the key person or a family member, with medical records.
The order or demand notice reached an email ID or portal login that the assessee did not use, with proof of when it was actually seen.
A consultant's failure to act on clear instructions, supported by correspondence and, where possible, the consultant's own affidavit.
Death of the assessee or a partner, or a pending change in the legal representative.
An appeal filed in time but in the wrong forum, or a bona fide pursuit of rectification first.
Reasons that usually fail are bare statements such as "busy with work" or "the matter was overlooked", with no dates, no documents and no explanation for the later part of the delay.
You do not need to explain every hour. But the whole period of delay should be covered, and the longer the delay, the more detail is expected.
Worked example: a 70-day delay before the CIT(A)
Meera Textiles (illustrative) is assessed under section 270(10) of the 2025 Act. The order and the notice of demand are served on its registered email on 12 August 2026, raising an addition of ₹18,00,000.
Due date: 30 days from service, so the Form 99 appeal is due by 11 September 2026.
What happened: the email went to the address of a former accountant. The partner was hospitalised from 20 August to 25 September 2026. The order was first seen on 3 November 2026, when a recovery reminder arrived by SMS.
Actual filing: 20 November 2026, a delay of 70 days.
Condonation statement: a dated chronology covering 12 Aug to 20 Nov, the hospital discharge summary, a screenshot showing the old email ID in the profile, and the date the SMS arrived.
Weak point: 17 days pass between 3 November and filing. The statement should explain them too, for example time taken to obtain the order copy, engage a new adviser and pay the tax on returned income.
If the explanation is accepted, the appeal is heard on merits. If the CIT(A) dismisses it as time-barred, that order can itself be taken to the ITAT.
Practice guide for professionals
Amended Form 3CD: A Practical Guide (₹299) maps the tax audit clauses that most often turn into additions and appeals; the ₹699 bundle has all four guides.
How to file a late appeal step by step
Find the date of service. Check the e-filing portal (e-Proceedings and the order's DIN), the registered email and any post. Keep screenshots.
Compute the due date and the exact delay in days, from the day after the due date to the filing date.
Pay the tax due on returned income, if not already paid, so the appeal is not rejected on that ground.
Draft the condonation statement: a numbered, dated chronology for the whole period, with each document referenced.
For the CIT(A): file Form 35 (Rule 45), now Form 99 (Rule 167). Select "Yes" against delay and upload the grounds for condonation.
For the ITAT: file Form 36 (Rule 47), now Form 115 (Rule 193), with a separate application for condonation supported by an affidavit of the appellant.
Consider a stay application if recovery is likely while the appeal is pending. See stay of demand pending appeal.
Worked example: a late appeal to the ITAT
A CIT(A) order is communicated to Rajan Exports (illustrative) on 5 June 2026. Two months from the end of June gives a due date of 31 August 2026.
Filed: 15 October 2026, a delay of 45 days.
Reason: the order was passed ex parte, the notices having gone to a closed email ID. The company learnt of it on 25 September 2026 through an intimation for adjustment of refund.
What to file: Form 115 with grounds, a condonation application, and an affidavit by the director setting out the dates and annexing the portal screenshots.
Fee: section 253(6) / 362(6): ₹500, ₹1,500 or 1% of assessed income up to ₹10,000, depending on the income computed by the AO.
Ex parte orders often raise a second ground: that the CIT(A) did not give a real opportunity of hearing. For how the Tribunal stage runs, see ITAT procedure and strategy.
What courts have said about sufficient cause
In Collector, Land Acquisition, Anantnag v. Mst. Katiji ((1987) 2 SCC 107), the Supreme Court said a litigant does not usually benefit by filing late, every day's delay need not be explained in a pedantic way, and substantial justice should prevail over technical considerations where the delay is not deliberate.
In Office of the Chief Post Master General v. Living Media India Ltd. ((2012) 3 SCC 563), the Court held that government departments get no special latitude: condonation is an exception, not an anticipated benefit.
In Pathapati Subba Reddy v. Special Deputy Collector (LA) (2024 INSC 286, 8 April 2024), the Court summarised the position: a liberal approach applies, but sufficient cause is a condition precedent, and condonation may be refused for inordinate delay, negligence or lack of due diligence.
Those cases arose under section 5 of the Limitation Act, but tax appellate authorities apply the same reasoning to the "sufficient cause" test in the Income-tax Act.
What if condonation is refused?
CIT(A) refuses: the dismissal is an appealable order. File before the ITAT within two months from the end of the month it is communicated, challenging the refusal and, in the alternative, the merits.
ITAT refuses: an appeal to the High Court under section 260A (now section 365) lies only on a substantial question of law.
Other routes: where the error is apparent from the record, rectification may still be open. See income tax demand: rectification or appeal.
Summary table
Point | Income-tax Act, 1961 | Income-tax Act, 2025 |
|---|---|---|
CIT(A) time limit (30 days) | s.249(2) | s.358(3) |
Exclusion for immunity application | s.249(2), proviso | s.358(4) |
CIT(A) condonation | s.249(3) | s.358(5) |
Tax on returned income before admission | s.249(4) | s.358(6), (7) |
CIT(A) appeal form | Form 35, Rule 45 | Form 99, Rule 167 |
ITAT time limit (2 months from month-end) | s.253(3) | s.362(3) |
Cross-objections (30 days) | s.253(4) | s.362(4) |
ITAT condonation | s.253(5) | s.362(5) |
ITAT appeal form | Form 36, Rule 47 | Form 115, Rule 193 |
ITAT fee | s.253(6) | s.362(6) |
Common mistakes
Counting the ITAT limit as 60 days for an order communicated after 1 October 2024.
Waiting for condonation to be decided before filing. The appeal and the request go together.
Explaining only the first part of the delay and leaving the last few weeks blank.
Blaming the consultant with no correspondence or affidavit to support it.
Forgetting to pay tax on returned income, which blocks admission of a CIT(A) appeal on its own.
Assuming condonation is automatic. It is discretionary, and a weak, generic reason can end the case at the threshold.
Related reading
Sources
Sections 249, 253 and 260A of the Income-tax Act, 1961 (section 253(3) as amended by section 78 of the Finance (No. 2) Act, 2024 from 1 October 2024); Rules 45 and 47 of the Income-tax Rules, 1962; sections 357, 358, 362 and 365 of the Income-tax Act, 2025; Rules 167 and 193 and Forms 99 and 115 of the Income-tax Rules, 2026; CBDT FAQs on Form 99 and Form 115 (incometaxindia.gov.in); Collector, Land Acquisition, Anantnag v. Mst. Katiji (1987) 2 SCC 107; Office of the Chief Post Master General v. Living Media India Ltd. (2012) 3 SCC 563; Pathapati Subba Reddy v. Special Deputy Collector (LA), 2024 INSC 286. Educational content only, reflecting the law as of 31 October 2026; check the current law for your facts.
Guides and toolkits
Practice guides on GSTR-9 and 9C, the Amended Form 3CD, audit documentation and CARO 2020, and GST notices, demands and appeals are ₹299 each, or ₹699 for all four. The Advanced Form 3CD toolkit is ₹300.
This is an educational publication for professionals. It is not an offer of professional services.
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