Last reviewed: 13 November 2026. It usually starts the same way. A notice lands in an old email inbox, or with an accountant who has since moved on, or in the e-Proceedings tab nobody checks. Weeks later there is an order, a demand, or a refund that quietly disappears against arrears. The good news is that a missed due date is rarely the end of the matter. Income-tax law builds in second chances at almost every stage: late replies while a proceeding is still open, rectification, appeal, revision, and condonation of delay when even the appeal deadline has passed. The bad news is that each of those doors has its own clock. This guide shows you which door is still open for your notice, and how to walk through it.
Part of our income-tax notice series. For every notice type, the time limits and the appeal route, start with the complete guide to income-tax notices.
Step one: find out where you stand
Log in to the income-tax portal and open Pending Actions → e-Proceedings and Pending Actions → Response to Outstanding Demand. Download every notice and order for the assessment year, and write down three dates for each: when it was issued, when it was served (usually the date of the email), and the due date it gave. Then check one thing: has a final order been passed? Everything below turns on that answer.
Which door is still open? Notice by notice
| Notice you missed | What usually follows | The door still open |
|---|---|---|
| Proposed adjustment under section 143(1)(a) (30 days to respond) | The adjustment is made in the intimation; the refund shrinks or a demand is raised | Rectification under section 154 if the error is apparent from the record, or appeal to the CIT(A). See AIS mismatch notices |
| Defective return under section 139(9) (15 days) | The return is treated as invalid, as if no return was filed | The Assessing Officer may extend the time on request, and may condone the delay if the defect is cured before the assessment is made (provisos to section 139(9)). See defective return notices |
| Scrutiny notices under section 143(2) or 142(1) | Show-cause notice with the proposed variation, then a best-judgment assessment under section 144 | Reply to the show-cause notice even if every earlier notice was missed. After the order: appeal, where the CIT(A) can set aside a best-judgment assessment. See scrutiny notices |
| Show-cause notice before reopening (section 148A) | Order that the case is fit for reassessment, and notice under section 148 | File the return in response to the section 148 notice within its time, then take part fully. Serious jurisdictional defects can be raised in the proceedings or, in a fit case, before the High Court. See reassessment notices |
| Penalty show-cause notice (section 274 read with 270A) | Penalty order | Appeal to the CIT(A). Note that immunity under section 270AA must be applied for within one month from the end of the month in which the assessment order is received; a late application is rarely accepted, and only in exceptional cases. See penalty notices |
| Demand or proposed adjustment against refund (sections 156 and 245) | Interest at 1% a month under section 220(2); refunds of other years adjusted against the demand | Respond on the portal disagreeing with the demand where it is wrong, seek rectification, and apply for stay under section 220(6) if an appeal is pending. See demand notices |
| The appeal deadline itself (30 days to the CIT(A)) | The order becomes final unless the delay is condoned | Appeal with a condonation of delay application under section 249(3); for the ITAT, section 253(5). Revision under section 264 is a separate route |
These are the Income-tax Act, 1961 provisions, which govern assessment years up to 2026-27. For tax year 2026-27 onwards, the corresponding provisions of the Income-tax Act, 2025 apply.
If no order has been passed yet: reply now
A proceeding that is still open on the portal will usually still accept a response after the due date. Use it. File a complete reply with the documents, add a short paragraph explaining why it is late, and ask for a personal hearing by video conference if the facts need explaining. An officer deciding a case has to consider material that is on record before the order, and a late but complete reply is far better than a best-judgment assessment.
In faceless assessment, a show-cause notice with the draft variation is usually issued before the final order. Treat it as the last clear chance. Reply to every proposed addition point by point, with evidence, even if nothing was filed earlier.
If the order has already been passed
- Read the order before reacting. List each addition, the reason given and the amount. Some additions are simple mistakes that rectification can fix; others need appeal.
- Rectification under section 154 for mistakes apparent from the record, such as TDS credit not given or arithmetical errors. The time limit is four years from the end of the financial year in which the order was passed.
- Appeal to the CIT(A) in Form 35, within 30 days of service of the demand notice. Since the Finance Act, 2023, the CIT(A) can set aside a best-judgment assessment under section 144 and send it back to the Assessing Officer for a fresh assessment.
- Additional evidence under rule 46A. Documents not filed before the Assessing Officer can be filed in appeal where, among other grounds, you were prevented by sufficient cause or not given a sufficient opportunity. A missed notice that genuinely never reached you is a classic case; explain it.
- Revision under section 264 before the Principal Commissioner is an alternative where no appeal has been filed. It must be sought within one year of the order being communicated, though delay can be condoned for sufficient cause.
- Stay of demand. Once the appeal is filed, apply under section 220(6) so recovery is held while the appeal is decided. The standard deposit has been 20% of the disputed demand under the CBDT's 2017 memorandum; Budget 2026 announced a reduction to 10% of the core tax demand, so check the current instruction before applying.
Condonation of delay: how it really works
Condonation is not a favour. It is a power the law gives the appellate authority, and the Supreme Court in Collector, Land Acquisition v. Mst. Katiji (1987) set the tone that tribunals still follow: substantial justice should not be defeated by technicalities, a litigant gains nothing by filing late, and there is no presumption that delay is deliberate. The test is sufficient cause, and it is applied more readily to a short, well-explained delay than to a long, unexplained one.
| Explanations that usually carry weight | Explanations that usually fail |
|---|---|
| Notices and orders sent to an email address no longer in use, shown from portal records | "We were busy" with nothing more |
| Illness or a death in the family, with documents | Gaps in the timeline left unexplained |
| A professional's error or change of adviser, explained with facts | A pattern of ignoring several notices over months |
| A genuine dispute about the date of service | Claims that contradict the portal's own records |
What a good condonation application contains:
- The date of service of the order, the last date for appeal, the date of filing, and the number of days of delay.
- A plain, chronological account of the whole period, not just the start. For a long delay, account for it in stages.
- Evidence for each statement: medical records, email history, the portal's profile change log, a letter from the earlier adviser.
- An affidavit verifying the facts, and a short point that the appeal raises real issues on merits.
Form 35 itself asks whether the appeal is within time; where it is not, the condonation application and affidavit are attached with it. File the appeal and the application together, as early as possible. Every extra day weakens the explanation.
Illustrative example: the notice that went to an old inbox
The facts are illustrative. A salaried individual changed jobs and stopped using an old email address but never updated it on the portal. Notices under sections 143(2) and 142(1) for AY 2024-25 went there, followed by a show-cause notice. In March 2026 a best-judgment assessment added ₹14 lakh of cash deposits as unexplained income. He found out only when his next refund was adjusted against the demand. By then the 30-day appeal window had passed by 52 days.
- Day 1. Download the order, demand notice and all earlier notices; pull the portal profile history showing the old email; update contact details.
- Day 2 to 5. Reconcile the cash deposits with withdrawals, gifts and sale proceeds from bank statements and documents.
- Day 6. File Form 35 with grounds on merits, a condonation application and affidavit explaining the email issue, and a rule 46A application to file the bank records as additional evidence.
- Day 7. Apply for stay of demand under section 220(6), and respond to the demand on the portal stating that it is disputed and under appeal.
- Next. If the CIT(A) condones the delay, the appeal is heard on merits, and the best-judgment assessment may be set aside for a fresh assessment where the evidence was never examined.
Nothing here guarantees an outcome. What it does is replace silence with a documented record, which is what every one of these remedies depends on.
The cost of doing nothing
- Best-judgment assessment under section 144, where the officer estimates income on the material available, often unfavourably.
- Penalty of ₹10,000 for each failure to comply with a notice under section 142(1) or 143(2), under section 272A(1)(d).
- Prosecution under section 276D in cases of wilful failure to produce accounts and documents called for under section 142(1). Rare, but on the statute book.
- Interest at 1% a month under section 220(2) on unpaid demand, and adjustment of future refunds.
- Lost options, such as immunity under section 270AA, which is generally lost once its window closes.
If the notice was under GST, not income tax
The logic is similar, but the clocks are stricter. If a reply to a GST show-cause notice was missed, an order may be passed after the opportunity of personal hearing that section 75(4) of the CGST Act requires where an adverse decision is contemplated. The appeal lies under section 107 within three months of the order, and the appellate authority can condone a further one month only. Beyond that, the appellate authority generally has no power to condone, and a writ petition before the High Court is the remaining route in a deserving case. A pre-deposit of 10% of the disputed tax applies. Rectification of errors apparent on the record is available under section 161.
Making sure it does not happen again
- Keep the email and mobile number on the income-tax and GST portals current, and use an address someone checks daily.
- Check e-Proceedings and Response to Outstanding Demand once a month, even when nothing is expected.
- Add an authorised representative on the portal so your CA receives notices too.
- Diarise every due date the day a notice arrives, and ask for an adjournment before the due date if you need more time. See our complete guide to income-tax notices and the appeals guide.
Frequently asked questions
What happens if I do not reply to an income-tax notice by the due date?
If the proceeding is still open, you can usually still file a reply. If it closes without your response, the officer may pass a best-judgment assessment under section 144, and a penalty of ₹10,000 per failure can apply under section 272A(1)(d) for notices under section 142(1) or 143(2).
Can I reply to an income-tax notice after the due date?
Usually yes, as long as no final order has been passed and the proceeding is still open on the portal. File a complete reply with documents and briefly explain the delay. After an order is passed, the remedy is rectification, appeal or revision.
What is condonation of delay in an income-tax appeal?
It is the appellate authority's power to admit an appeal filed after the time limit where there is sufficient cause. The CIT(A) has this power under section 249(3) and the ITAT under section 253(5). The delay must be explained honestly and supported by evidence.
How many days of delay can be condoned for an income-tax appeal?
The Income-tax Act sets no fixed outer limit for condonation by the CIT(A) or the ITAT. The question is whether the whole period is explained by sufficient cause; short, well-documented delays are condoned more readily than long, unexplained ones.
Can new documents be filed in appeal if I never replied to the Assessing Officer?
Yes, through an application under rule 46A, where you show, among other grounds, that you were prevented by sufficient cause from producing them or were not given a sufficient opportunity. The CIT(A) usually gives the Assessing Officer a chance to comment on them.
Is the GST appeal deadline also condonable?
Only to a limited extent. Under section 107 of the CGST Act, an appeal must be filed within three months, and the appellate authority can condone a further one month only. Beyond that, relief is generally available only through a writ petition before the High Court.
We trace the notices and dates on the portal, work out which remedy is still open, and prepare the late reply, rectification, appeal with condonation application, additional-evidence application and stay request as the case needs. The outcome rests with the tax authority; our work is to put a complete, documented case before it.
Income tax notice supportAppeals before CIT(A) and ITATBook a consultation
This article is for general information and does not constitute advice on any specific case. Sources: the Income-tax Act, 1961 (which continues to govern assessment years up to 2026-27 under section 536 of the Income-tax Act, 2025), the Income-tax Act, 2025, the Finance Act, 2026 and the CBDT instructions and circulars cited in the text. Time limits run from the date of service of each notice or order; confirm the current position and the exact dates in your notice before acting. Firm details: Somesh Chandak & Associates, Chartered Accountants, Unit 119, 1st Floor, Centura Square IT Park, SG Barve Road, Wagle Estate, Thane West 400604. FRN 158694W.