Answer

1. F

   Facts

   Yes, with an application for condonation of delay. The Commissioner (Appeals) can admit a late appeal if you show sufficient cause, supported by evidence.

2. P

   Provisions and law

   • Sec 249, Income-tax Act 1961Appeal in Form 35 within 30 days of service of the demand or order, with the fee; delay can be condoned for sufficient cause; tax on returned income must be paid first (2025 Act number to be confirmed).
3. A

   Analysis

   Good reasons are specific and documented, such as hospitalisation, the order going to a wrong email, or the death of a family member. A delay of 20 days with a hospital certificate is more likely to be condoned than six months without explanation. File as soon as possible and explain each day of delay briefly.

4. C

   Conclusion

   1. 1Write down the reason for delay with dates.
   2. 2Collect proof, such as medical records.
   3. 3Draft a short condonation application.
   4. 4File Form 35 with the application.
   5. 5Argue condonation first at the hearing.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.