2025 (3) TMI 1007

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.... "Whether the Income Tax Appellate Tribunal is justified in dismissing the appeal of the appellant preferred under Section 251 of the Income Tax Act, 1961 by holding that sufficient cause has not been shown for condoning the delay of 371 days, by recording which is perverse to the record ?" 2. The Assessing Officer (hereinafter referred as to A.O.) raised concerns regarding an unsecured loan amounting to Rs. 31, 00, 000/- which the appellant herein received from M/s DA Enterprises during the assessment year 2012-2013. The said loan was not transacted through an account payee cheque or an account payee draft, which led to the initiation of penal proceedings under Section 271D of the Income Tax Act by the Joint Commissioner of Income Tax fo....

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....appeal has been preferred by the appellant/assessee. 3. Ms. Neelam Jaiswani, learned counsel for the appellant/assessee, would submit that by the impugned Order dated 28.06.2024 the appeal i.e. ITA Nos. 239/RPR/2024 of the assessee was dismissed on the ground that no sufficient cause has been shown for delay of 371 days in filing the appeal. She would also submit that the order came to the knowledge of the appellant on 02.05.2024 and immediately he proceeded to file the appeal which was filed on 23.05.2024 before the ITAT and even otherwise, the appellant is not a regular user of e-mail. She would further submit that at that time the appellant's mother had been battling severe cardiovascular disease, along with other serious health conditi....