2025 (10) TMI 382

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....ating the reasons leading to the said delay, the Ld. Counsel has filed condonation petition a/w. affidavit dated 11.09.2025. For the sake of completeness, the relevant contents of the condonation petition are extracted as follows: "1. That Surajpur is about 340 km from Raipur where my parents reside. Shri Prabuddha Tripathi reside in Ambikapur, which is 40kms from surajpur. Distance from Surajpur to Gurugram is 1100 km. 2. That I passed my MBBS in the year 2018 and Joined residential Post Graduation course at Choithram Hospital and Research Centre, Indore from the year 2022 upto 28.05.2025. This is a 3 years course. 3. That I was required to do hospital duty daily for 10 hours and twice in a week my duty hours wer....

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.... it in physical form for filing before Hon'ble ITAT, Raipur Bench. And thus the appeal could be filed on 01.09.2025. 8. Submitted that after knowing the passing of above appeal order on 14.08.2025, I acted immediately and filed the appeal as early as possible, there was constraint of distances from Surajpur, Raipur and Gurugram. Appeal was filed in physical form. Prayed that I am not negligent, the delay has been caused for the reason explained above. 9. A confirmation letter from Shri Prabuddha Tripathi is also enclosed. 10. I am enclosing an affidavit in support of this application. Therefore, it is prayed that in the interest of justice, the delay of 93 days kindly be condoned, for which the appell....

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....n her account. In support of her claim, she has submitted the ITR of individuals from whom she has claimed to receive the cash deposits. The ITRs furnished were duly perused. On perusal of ITR of Sh. Om Prakash Tripathi, from whom the appellant has claimed to have received cash of Rs.4,10,000/-, it is seen that cash balance of Rs.2,89,731/- is reported in his ITR. However, the appellant has neither produced cash book nor produced any bank statement, which could have substantiated cash withdrawals made by Sh. Om Prakash Tripathi. Similarly, regarding other individuals too, the appellant has failed to furnish any documentary evidence regarding cash withdrawals. Lastly, it is observed that the appellant has failed to furnish the bank statement....