2025 (6) TMI 1691

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....h August, 2024 saying that due to illness of his wife and had to accompany her for hospitalization in another Island from Diglipur, North Andaman as well as for taking proper medical care, he was not aware of the order passed by the ld. CIT(Appeals). When the assessee came to know about the order passed by the ld. CIT(Appeals), the assessee approached the ld. A.R. to prefer an appeal, due to that there was a delay of 63 days in filing the appeal before the Tribunal. Therefore, he pleaded to condone the delay. 3. Considering the facts and circumstances of the case, I am of the view that the assessee was prevented in filing the appeal within the stipulated time. Therefore, I am inclined to condone the delay of 63 days. Hence the delay is c....

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....bmission of the assessee that the assessee was engaged in the jewellery business under his proprietorship in the name and style of M/s. Bichitra Jewellers. The assessee disclosed total turnover of Rs. 44,85,250/- and computed his income on presumption basis under section 44AD of the Act disclosing Rs. 3,62,067/- as income being 8.07% of his disclosed turnover. The total cash balance as on 31.03.2015 had been shown at Rs. 8,29,972/-. The assessee had deposited cash of Rs. 25,22,500/- in his three Bank accounts, though the assessee filed his submissions that the total cash deposit was relating to earlier income/savings only. The ld. A.R. of the assessee submitted that the ld. Assessing Officer as well as ld. CIT(Appeals) have not considered t....