2025 (8) TMI 1088

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....e present appeal has been filed by the assessee challenging the impugned order dated 15/03/2023, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, ["learned CIT(A)"], for the assessment year 2012-13. 2. In its appeal, the assessee has raised following grounds:- "1. That, the Ld. A.O. has erred both in facts and in law. That, the Ld. A.O. was not....

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....onal one. 2. That, the Appellant craves leave to add to, alter, amend, modify, substitute, delete or rescind or any of the GROUNDS OF APPEAL on or before Final Hearing if necessary so arise. Kindly, stay the demand." 3. The Assessing Officer's case is that the assessee could not disclose the source of deposit of Rs. 10 lakh in saving bank account during the year under consideration, as the asse....

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.... submissions of the assessee that due to lack of knowledge about technology, old age and suffering from certain health issues, the assessee failed to respond to the notices of the Department, as the notices were served by the Department through online portal and no physical copy of notice were received by the assessee. It was further explained by the assessee that the deposits were a contra entry ....