2025 (4) TMI 912

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.... Yogesh Sharma, Adv. For the Department : Shri Javed Akhtar, CIT (DR) ORDER PER BENCH: The three appeals are filed by the appellant/assessee. In ITA Nos. 3969/Del/2024 and 3970/Del/2024 are against order dated 30.06.2024 passed by Learned Commissioner of Income- Tax(Appeals)/National Faceless Appeal Centre(NFAC), Delhi (hereinafter referred as 'Ld. CIT(A)') under Sections 250 of the In....

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....ncome of Rs. 3,36,300/-. The case was selected for complete scrutiny through CASS. Notice under Section 143(2) of the Act was issued on 09.08.2018. Notices under Section 142(1) along with certain queries were issued on 06.12.2018. No compliance was made by the assessee. As per section 144 of the Act, Ld. AO vide order dated 29.12.1018 made additions of Rs. 9,31,000/- and Rs. 21,02,250/- for assess....

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....iling appeals and appeals. 6. Being aggrieved, the appellant/assessee preferred present appeals. 7. At the time of hearing, Learned Authorised Representative for the appellant/assessee submitted one application in ITA Nos.3969/Del/2024 and 3970/Del/2024 and another application in ITA No.3971/Del/2024 both dated 24.03.2024. In applications, it is stated that the delay in filing appeals be con....

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....der dated 15.12.2019, made addition of Rs. 14,60,000/- in total income of Rs. 17,46,580/- for AY 2017-18. Ld. CIT(A) vide order dated 30.06.2024 dismissed the applications for condonation of delay of 1716 days in filing appeals. 10. The Appellant/assessee claims that due to custody and mental illness, he could not file appeals within period of limitation. In applications dated 24.03.2024, appel....