2026 (5) TMI 817

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....donation of delay: It is pointed out by the registry, that the appeal is belatedly filed by 183 (one hundred eighty three) days. The assessee has filed an application requesting for condonation of delay along with an affidavit stating that the appellate order has been passed on 28.03.2024 during the time when the assessee was residing in USA and from the enclosed copy of the passport, it is seen that he has returned to India on 08.05.2024 and thereafter he was medically ill and was under medical treatment as a Covid Positive patient (as per medical certificate enclosed by Gulati Hi-Tech Path Lab, Hoshiarpur on 11th May, 2024, SARS-COV-2 RT-PRC (Positive). Thereafter, (being a senior citizen), he was advised complete bed rest and subsequentl....

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....pellant contended that the Assessing Officer has made the addition on presumptions and surmises and without any basis. It is noticed that the appellant had not responded to the various statutory notices issued and no documentary evidence has been submitted. The appellant had not responded to the notices of hearing during the appellate proceedings nor filed any written submissions. Merely making a ground of appeal is not sufficient to consider any claim; onus lies on the appellant to prove that required material evidence has been filed to substantiate its claim. Hence, I hold that the additions made by the AO amounting to Rs. 9,50,500/- is in order and no interference is called for. The addition made by the AO is confirmed." 6. Now, befor....

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....red the balance amount of Rs. 9.50 lacs as unexplained. He further submitted that in absence of any evidences to support the contention of the assessee that the funds has been transferred or received from abroad from his children, no further benefit should be allowed to the assessee and he prayed for sustaining the appeal order. 8. We have heard the rival submissions and seen the copy of the bank A/c submitted by the assessee in ICICI bank and we find that the bank account belongs to the assessee and his wife Vijay Kumari jointly being A/c No. xxxxx76761. We also take note that the assessee has no other independent source of income and the assessee and his wife are residing alone with monetary help received from childrens but no document....