Appeal Delay Condoned Because Police Proceedings Are a Valid Reason for delay

Maninderjit Singh Vs ITO (ITAT Amritsar) Police Proceedings Are Sufficient Cause: 224-Day Delay Condoned & Peak Deposit Addition Sent Back Amritsar ITAT condoned a delay of 224 days in filing the appeal and restored the matter to CIT(A) for fresh adjudication on merits, invoking principles of natural justice. The Assessee’s appeal arose from a best-judgment reassessment u/s 144 r.w.s. 147, wherein AO made an addition of ₹18.90 lakh u/s 69 on account of peak deposits in bank account. CIT(A) confirmed the addition. Before ITAT, the Assessee explained that the delay in filing appeal was d...