TaxTMI 
TaxTMI 
2022 (3) TMI 145
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....rising out of the assessment order framed u/s 143(3) of the Income Tax Act, 1961 (in short the "Act") dated 19.12.2019 by ITO, Ward- 2(2), Kolkata. 2. The assessee is in appeal before the Tribunal raising the following grounds: "That on the facts and circumstances of the case and in law, the Appellate Order, passed by the Ld. First Appellate Authority, for, having ignored to consider the duly presented, elaborate and plenty of corroborative evidence and also being a mere reproduction of the observations of the Ld. Assessing Authority with no independent application of mind and lastly, being founded on prejudiced view, is liable to be reversed, nullified and rendered unsustainable, followed by the deletion of all additions and emerging co....
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....- therein, could not be subjected to taxability under this deeming provision. That the Appellant craves leave to supplement the foregoing Grounds by means of, either going for additional Grounds and/or modification of any one or more the aforesaid ones, and also withdrawal of any one or more of them, either during or before the Appeal Hearing." 3. At the outset the ld. Counsel for the assessee submitted that there is a delay of 48 days in filing of the appeal. This delay was stated to be neither deliberate nor intentional but was due to the pandemic circumstances prevailing at that time. We take note of the pandemic situation where the movement of people were restricted and because of such practical situation, it was always not possibl....
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....osit made during the period from 08.11.2016 to 31.12.2016. The assessee carried the matter before the ld. CIT(A) but failed to get a relief. 5. Now, the assessee is in appeal before this Tribunal. Ld. Counsel for the assessee referring to the paper book containing 39 pages and another paper book dated 15.02.2022, the written submissions placed before the Bench and judicial precedence submitted that the source of the alleged cash deposit was the withdrawal from her own bank account before few months. Our attention was also drawn to the various cash withdrawals made during the period from 16.08.2016 to 08.11.2016 as per which as on 08.11.2016 the cumulative cash withdrawals were Rs. 53,76,500/- as against the cumulative cash deposit from Apr....