2025 (5) TMI 742

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....ved that there is delay of 257 days in filing of this appeal, on which, Ld. Counsel of the Assessee has contended that the Assessee was suffering from various ailments including female diseases, as it is clearly appearing from the medical certificates starting from March 2023 to October, 2023, attached with the application for condonation of delay. On the contrary, the Ld. DR refuted the said factual aspect. Considering the delay based on the medical grounds, as bonafide and unintentional, this court is inclined to the condone the delay. Thus, the delay is condoned. 3. Coming to the merits of the case, it is observed that the Assessee during the AY under consideration though deposited the amount of Rs. 15,92,500/- in her bank account maint....

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....te of 10% and added the same in the income of the assessee. 6. The Assessee being aggrieved challenged the aforesaid addition before the Ld. Commissioner, however due to medical issues, failed to substantiate her claim, which resulted into passing the impugned order as ex-parte and, therefore, this Court is inclined to remand the instant case to the file of the Ld. Commissioner. However, considering the peculiar facts and circumstances, specifically the medical condition of the assessee and peculiar fact that the Ld. Commissioner has also decided the appeal on merit and therefore, this court is inclined to decide this appeal on merits, as an exceptional case. 7. The Ld. Counsel for the Assessee has demonstrated that assessee was working a....