2025 (11) TMI 1294

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....Respondent : Shri C Dharani Nath, Sr. DR ORDER PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- Delay Condoned The captioned appeal has been filed by the assessee as against the order passed by the Ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, vide order dated 03.12.2024 relevant to the Assessment Year 2013-14. 2. The assessee has raised the following ground....

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....Homes. The assessee filed his return of income for AY 2013-14 on 08.07.2013, declaring a total income of Rs. 1,91,428/-. The case was selected for scrutiny under section 143(3) of the Act to verify the cash deposits made by the assessee in his savings bank account. During the course of assessment proceedings, the assessee furnished details of his income along with supporting documents and bank sta....

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....s received. However, no cogent evidence was furnished before either the Assessing Officer or the Ld. CIT(A). Consequently, the Ld. CIT(A) upheld the addition made by the Assessing Officer. Before us, the Ld. Counsel for the assessee submitted that, given an opportunity, the assessee would furnish all relevant details, clarifications, and explanations along with supporting documents to substantiate....