ITAT Deletes Section 69A Addition as Cash Deposits Were From Accepted & Recorded Liquor Sales

Dakappagari Naveen Kumar Vs ITO (ITAT Hyderabad) This appeal was filed by the assessee against the order dated 15.07.2024 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, for Assessment Year 2017–18. There was a delay of one day in filing the appeal before the Tribunal. The assessee filed a condonation petition supported by an affidavit, stating that due to technical issues, Form No. 36 could not be uploaded on 13.09.2024 and was successfully uploaded on 14.09.2024. After considering the explanation, the Tribunal condoned the delay. Ground No...