2026 (1) TMI 741

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....a delay in filing of appeal by the Assessee before this Tribunal by 297 days. Considering the reasons adduced in the condonation petition, I am inclined to condone the delay in the interest of substantial justice and admit the appeal of the Assessee for adjudication. 3. The only issue to be decided in this appeal is as to whether the Learned CIT(A) was justified in confirming the addition of Rs 15,25,500/- on account of cash deposits in the bank account in the facts and circumstances of the instant case. 4. None appeared on behalf of the Assessee. However, the written submission of the Assessee was placed on record by the Learned AR through email. Accordingly, the appeal is taken up for hearing and disposed of on perusing the material....

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.... in page 2 of the re-assessment order. In response to the said notice under Section 148 of the Act, no return was filed by the Assessee. Further, a notice under Section 142(1) of the Act was issued on 9-08-2018 in Hindi and on 18-08-2018 in English for completing the assessment under Section 144 of the Act, fixing the date of hearing on 28-08-2018. The said notice was also duly served on the Assessee through speed post. In response to the said notice, the Assessee filed income tax return for assessment year 2012-13 on 16-11-2018, declaring total income of Rs. 58,710/- stating that Assessee was a retired government servant and accordingly pension income was disclosed thereon. The Assessee furnished written submissions to the queries raised b....