2025 (12) TMI 45

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., in respect of cash deposits in her savings bank account vide his order dated 26.12.2018 passed under section 143(3) r.w.s. 147 of the Act. 2. Condonation of Delay 2.1 At the outset, it is observed that there is a delay of 599 days in filing the present appeal before us. The assessee has filed an application seeking condonation of delay accompanied by a duly sworn affidavit dated 20.03.2025, explaining the reasons for the belated filing. As per the condonation application and said affidavit it was clarified that the assessee is a lady belonging to a modest background with limited awareness of legal procedures. She had entrusted the handling of her appeal before the CIT(A), NFAC, to her erstwhile tax consultant, under the bonafide bel....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of authorised representatives and not due to any deliberate act of the litigant. In view of the above, we are satisfied that the delay is not intentional or malafide. Accordingly, in the interest of substantial justice, the delay deserves to be condoned. 3. Facts of the Case 3.1 The assessee had not filed the original return of income. Proceedings under section 147 were initiated after recording reasons and obtaining approval under section 151. Notice under section 148 was issued on 27.03.2018. The assessee filed return on 31.10.2018 declaring total income of Rs. 1,74,244/-. The AO issued notices under sections 142(1) and 133(6), and after obtaining bank statements, observed that cash was deposited on various dates. The assessee's re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... 4,91,000/- is deposited in the bank on 20.09.2010 out of cash gift Rs. 5,00,000/- received from appellant's Mother Nasimbanu on 20.09.2010. 5. During the course of hearing, the learned Authorised Representative (AR) submitted that the assessee was engaged in tailoring business, and had maintained a cash book for the year under consideration. The deposit of Rs. 4,90,000/- on 03.11.2010 was out of accumulated business receipts, duly recorded in the books. The AR also submitted that the amount of Rs. 4,91,000/- deposited on 20.09.2010 was part of a cash gift of Rs. 5,00,000/- received from her mother, Smt. Nasimbanu. The AR placed on record a sworn affidavit from the mother confirming the gift, her bank statement, showing availability....