TaxTMI 
TaxTMI 
2025 (2) TMI 1759
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.... made before Ld. CIT(A) although the affidavits of the seller parties and of the mediator were duly filed along with appeal filed in terms of Rule 46A of the Income Tax rules. The Ld.CIT (A) has erred in not accepting the same. 2. Because on the facts of the case the Ld.CIT(A) has erred in confirming the addition of Rs 16,00,000/- made by the Assessing Officer for the reason that the assessee failed to furnish evidences in support of cash deposit made in saving bank account. 3. Because on the facts of the case the Ld.CIT (A) has erred in not considering the affidavits filed in support of the source of cash deposited in saving bank account. These affidavits were filed along with the appeal filed. 4. Because the Ld. CIT (A) on his own presumption has framed the reason for confirming the addition of Rs 16,00,000/- which is factually wrong. 5. Because under the facts and circumstances of the case the addition of Rs 16,00,000/- deserves to be deleted. 6. Because without prejudice to the grounds, as taken above, since proper and required compliances could not be made before the authorities below, for the reason as mentioned in the facts of the....
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....furnish any evidences regarding payment received as advance against sale of properties, and hence the cash deposits made into her saving bank remained un-explained. 4. Aggrieved, the assessee filed first appeal with ld. CIT(Appeals), which was dismissed by learned CIT(Appeals) by observing that the assessee has not submitted any written submission or documentary evidences during appellate proceedings despite as many as four notices issued by learned CIT(A). Learned CIT(Appeals) also observed that the assessee has claimed that the land belonged to her husband and her four brother, having equal share. As per the appellant, all the brothers are illiterate and hence there was no bank account in their names, and thus the advance money received on such sales was deposited in her bank account. The assessee has stated that three sales deeds were executed for a total consideration of Rs. 19,00,000/- out of which, an amount of Rs. 16,00,000/- was received in advance through a mediator, which was deposited in the bank account. In the statement of fact, the assessee has stated that affidavits of the husband of the assessee and his four brothers and the mediator could not be produced before ....
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.... to Shri R.P. Gupta, Advocate and informed him about the demand notice, then Shri R.P. Gupta looked into e-portal of Income-tax Department and found uploaded appellate order dated 14.01.2024 passed by ld. CIT(Appeals). Then the assessee took effective steps to immediately file the appeal with ITAT by engaging Shri Pankaj Gargh, Advocate as her counsel for filing the appeal with ITAT. Thus, prayers were made to condone the delay of 82 days in filing this appeal belatedly with ITAT beyond the time prescribed u/s 253(3). 6. Learned Sr. DR on the other hand, submitted that learned CIT(Appeals)'s appellate order as well as notices issued during the appellate proceedings were duly posted on e-portal of Income Tax Department and the assessee failed to verify the said portal. It was submitted that it was a valid service of notices/appellate order passed by ld. CIT(Appeals). However, ld. Sr. DR fairly left the matter to the discretion of the Bench so far as prayers of the assessee for condonation of delay are concerned. 7. After hearing both the parties and perusing the material on record, we are of the considered view that the delay of 82 days in filing this appeal belatedly with ITA....
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.... we condone the delay of 82 days in filing of the appeal before the Tribunal belatedly beyond the time prescribed u/s 253(3), and proceed to adjudicate this appeal on merits. We order accordingly. 8. On merits of the issue, ld. Counsel for the assessee submitted that there was cash deposit of Rs. 16 lakhs in the bank account of the assessee, which was added by the Assessing Officer to the income of the assessee as the sources of cash deposit could not be explained. It was submitted that additional evidences were filed before the ld. CIT(Appeals), which are duly mentioned in Form No. 35, but the ld. CIT(Appeals) has stated in the order erroneously that no additional evidences have been filed. Ld. Counsel for the assessee drew our attention to paper book carrying 109 pages filed with the Tribunal, which are in the form of additional evidences which were filed before the CIT(Appeals), and it was submitted that the CIT(A) has not called for remand report. The list of additional evidences is enclosed at page 1 of the paper book, which is reproduced hereunder : 1. Affidavit of Appellant Smt. Saroj W/o Shri Ram Bahadur R/o Vill Dharau, Distt. Mainpuri. 2. Affidavit of....
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....y Sh. Sugriv Singh on 07.11.2012 for Rs. 10,50,000/- and Rs. 4,45,000/- and claim was made that the assessee received advance, which was deposited in her bank account. The Assessing Officer rejected the contention of the assessee because as per Assessing Officer share of the assessee in the property was only 1/20th, which comes to Rs. 74,750/- while the deposits were made of Rs. 16 lakhs in the bank account of the assessee.. Before the ld. CIT(Appeals), the assessee claimed to have filed additional evidences, which are stated in Form No. 35, but the CIT(Appeals) was of the view that no additional evidences were enclosed with the CIT(Appeals) and in the absence of any evidence/explanation to substantiate the contentions raised by the assessee to substantiate the case deposits in the bank account of the assessee to the tune of Rs. 16 lacs, the appeal was dismissed by the ld. CIT(Appeals). Before us, the assessee has filed paper book carrying 109 pages, which carries gist of documents as under : 1. Affidavit of Appellant Smt. Saroj W/o Shri Ram Bahadur R/o Vill Dharau, Distt. Mainpuri. 2. Affidavit of Shri Gajraj Singh S/o Shri Bhagwan Singh R/o Vill Dharau, Distt.Ma....