2025 (11) TMI 913

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lay of 468 days in filing the instant appeal before this Tribunal. Assessee has filed an affidavit explaining the reasons which led to delay in filing of the appeal. Main reason for the delay is that assessee is dependent on Tax Consultant Mr. Kishor Perne but he could not attend the case owing to illness of his wife and his wife passed away during the said period. On going through the averments made in the affidavit along with the death certificate placed of record, I am satisfied that 'reasonable cause' prevented the assessee to file the appeal within the stipulated time. I note that the delay is not intentional and assessee would not have gained from filing the appeals with a delay. I therefore in light of judgments of Hon'ble Apex Court....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....h deposit with respect to cash withdrawn from assessee's brothers account. 4. Under the facts and circumstances of the case and in law, addition u/s 69A cannot be made with respect to cash deposit in Bank Account. 5. The appellant craves the permission to add, amend, modify, alter, revise, substitute, delete any or all grounds of appeal if deemed necessary at the time of hearing of the appeal. Additional Ground : "Under the facts and circumstances of the case and in law, Assessment Order for the Assessment Year 2017-18 passed on 27th Dec 2019 without signature hence bad in law, null and void and thus, liable to be quashed." 4. Ld. Counsel for the assessee has not made any contentions with regard to....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... assessee has provided the details of withdrawal of Rs. 6.00 lakh made by his nephew Shri Keshraj Baburaj Marathe who is also a farmer and has withdrawn cash from his bank account held with Jalgaon District Central Cooperative Bank Ltd. during the period 17.10.2016 to 04.11.2016 and also other withdrawals made by the assessee on 05.10.2016. In support of these details assessee has prima facie made a case of having explained the source of cash deposit of Rs. 10,45,000/-. Considering these aspects, I am of the considered view that ld. AO erred in making addition of Rs. 10,45,000/- made for the alleged explained cash deposit. Finding of ld.CIT(A) sustained the impugned addition is reversed. Grounds of appeal No.3 and 4 raised by the assessee a....