2025 (2) TMI 1352

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.... This appeal filed by the assessee is directed against the order of the National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 06.11.2023 for Assessment Year (AY) 2015-16. 2. Brief facts of the case are that the appellant is an individual engaged in the business of executing government contracts. The return of income for AY 2015-16 was filed on 18.12.2015 disclosing income of Rs. 4,77,10....

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.... the contract, no addition is required to be made. The CIT(A) confirmed the addition by holding that the appellant had not furnished proof of receipt of contract received in cash from treasury. 4. Being aggrieved, the appellant is in appeal before the Tribunal in the present appeal. 5. At the outset, I find that there is a delay of 186 days in filing the present appeal. The appellant had fil....

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....sidered opinion that it is a fit case for condonation of delay. Accordingly I condone the delay and admit the appeal for adjudication on merits. 7. The learned A.R. submits that the cash deposits were made out of the contracts receipts received in cash from the treasury. Since the appellant had no evidence of receipt of contract received in cash, the AO can call for evidence from the treasury t....