Plot No.7, Near Sana School, Nanded Nomaniya Nagar, Taroda Bk Nanded431605, Maharashtra PAN: ADWPS7855C Appellant Respondent Appellant by : Shri Prayag Jha Respondent by : Shri Deepak Kumar Kedia Date of hearing : 10.07.2025 Date of pronouncement : 23.07.2025 आदे श / ORDER The captioned appeal at the instance of assessee pertaining to A.Y. 201819 is directed against the order dated 21.11.2023 of National Faceless Appeal Centre (NFAC), Delhi passed u/s.250 of the Incometax Act, 1961 (hereinafter also called 'the Act') arising out of Assessment Order dated 10.02.2021 passed u/s.143(3) r.w.s143(3A) & 143(3B) of the Act. 2. Registry has informed that the appeal before this Tribunal is time barred by 355 days. Assessee has filed an application for condonation of delay stating the reasons and the same read as follows : "I was in receipt of order u/s 250 dated 21112023 passed by CIT Appeals NFAC through my efiling account. I have viewed the order some days after the date of uploading on the portal. 2 ITA No.167/PUN/2025 Sadulla Syed Noorsha Syed The income determined by the AO at Rs.40,45,090/ against the income returned at Rs.7,88,180/. The difference between the income returned and income determined is attributable to disallowance of exempt income claimed by the assesse. I have put in continuous service of 27 years initially with MSEB and 12 years with MSCDCL. Thus I was given to understand that the former phase of service was with Govt of Maharashtra and later part with the Govt Companies. With this understanding I have claimed certain exemptions against pensionary benefits received on account of Death cum Retirement Gratuity and leave encashment salary. I used to file my Returns of Income along with my colleagues through a tax consultant. The claims were made by the retired employees which were eventually allowed by the Deptt. However in my case the AO disallowed the claims on selective basis as my case was selected for scrutiny. However I was guided by tax consultants in regard to further course of action to be taken after receipt of order of the AO. The decision of CIT Appeals has dismissed my appeal vide above referred order. Subsequent to receipt of order I was advised to wait for some time as some ongoing litigations were in progress and pending as to the status of services of MSEB employees like me. I was also appraised of the fact that Hble HC Delhi expressed some sympathy stating that the grievance of the petitioner with regard to exemption limit under clause (ii) of section 10(10AA) not being raised since 1998, appears to be justified. The leave encashment salary exemption was enhanced from 3 lakhs to 25 lakhs after a span of 20 years and the same need sympathetic consideration. Hence the concerned persons retired between the existence of limit of 3 lakhs to the 1 April of 2023 from when the exemption limit was enhanced to 25 lakhs, are deprived of the inflation effect and financial growth of the country and had to pay more income tax. The ongoing litigation is in respect of Wirt Petition No 11846 of 2019. The addl affidavit is to be filed by the Respondent No.2. The last hearing took place on 28th October and the matter directed to be posted on 15042025. The copy of the HC proceedings are enclosed for kind perusal. In view of the above circumstances I was advised not to file the appeal to Tribunal but wait for the outcome of the Writ Petition. However as advised by other Tax Professional I am filing the appeal belatedly. An affidavit for delay condonation is also being submitted separately. Thus consider the peculiar circumstances under which I have not filed the appeal to ITAT. And condone the delay and admit my appeal." 3. Having heard both the sides and perusing the averments made in the condonation application, I am satisfied that due to 3 ITA No.167/PUN/2025