2026 (4) TMI 460

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....hish Kumar, Sr. D.R. ORDER PER SUCHITRA KAMBLE, JUDICIAL MEMBER: These two appeals are filed against the orders both dated 22-09-2023 & 24-09-2025 respectively passed by National Faceless Appeal Centre (NFAC), Delhi for assessment year 2017-18. 2. The grounds of appeals are as under:- ITA No. 376/Srt/2025 "1. The Ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi has....

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....d, alter, amend substitute or withdraw any of the grounds of appeal hereinabove contained." 3. The Assessing Officer observed that the assessee deposited cash of Rs. 10,85,500/- in Baroda Gujarat Gramin Bank during the demonetization period. The assessee has not filed return of income for assessment year 2017-18 u/s. 139 of the Act. Notice u/s. 142(1) of the Act was issued to the assessee on 09....

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....the said amount as unexplained money u/s. 69A of the Act. 4. Being aggrieved by the assessment order, the assessee filed appeal before the CIT(A). The CIT(A) partly allowed the appeal of the assessee. 5. There is a delay of 484 days in filing the present appeal for which the assessee has filed application for condonation of delay thereby stating that the assessee was not having email address....

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....id reply before the Assessing Officer about Rs. 1,00,000/- amount deposited to assessee's car loan account from his earlier year's income saving. The Assessing Officer has only taken the cash deposits and cash withdrawals to the extent of Rs. 5,80,000/- + Rs. 2,90,000/-. But this amount was that of agricultural income along with the loan account deposits through agricultural income. The assessee h....