2025 (7) TMI 1675

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....delay has been filed alongwith an affidavit by the assessee who submitted that the appeal order has been received on 21.08.2024 the last date of filing the appeal before the Tribunal expired on 20th October 2024. In the instant case, the appeal has been filed on 30.11.2024 which was belated by 41 days. The assessee submitted that his mother was seriously ill during the month of August and September 2024 and after the long illness his mother expired on 30th October 2024, subsequent to which he had to comply with the necessary rituals, which has resulted in this delay of 41 (forty one days). He prays for condoning the delay and for admission of the appeal to be heard on merits. The ld. DR had no objection. Considering the facts stated in the ....

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....ppearing before the CIT(A) with the result he was not able to file the Appeal before the Hon'ble Tribunal on time. 6. The appellant craves leave to add, amend, alter, vary and / or withdraw any or all the grounds of appeal during the hearing of the case." 4. The brief facts emerging from record are that the assessee has deposited cash amounting to Rs. 59,70,817/- in his bank account in Jammu and Kashmir Bank during F.Y. 2015-16 (relevant to the assessment year under appeal). Proceedings u/s 147 were initiated after obtaining necessary approval from higher authorities on 24.03.2023. However, in absence of any return in response to notice u/s 148 and in absence of any satisfactory explanation from the assessee, in reply to various show c....