2025 (5) TMI 103

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....the assessee is directed against the order of the National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 11.07.2024 for Assessment Year (AY) 2017-18. 2. Brief facts of the case are that the appellant is an individual deriving income from pension. The return of income for AY 2017-18 was filed on 26.03.2018 declaring income of Rs. 2,84,670/- Against the said return of income, the assessment....

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....The appellant had filed application seeking condonation of delay on the ground that the delay had occurred on account of medical reasons. It is stated that the appellant was suffering from reduction in platelet count as a result of which he had suffered severe weakness and compounding to that he was bitten by a dog and undergoing series of anti-rabies vaccine injections from 17.07.2024 to 14.08.20....

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..... From a mere reading of para 5.13 of the order of the CIT(A) it is clear that the appellant had withdrawn a sum of Rs. 17,42,000/- during the period commencing from 13.04.2016 to 28.09.2016. There is no evidence that these withdrawals were used for any other purpose. Therefore, the amount withdrawn earlier should be treated available for subsequent deposit. Therefore, the lower authorities were n....