Excuse, Not Explanation: Emotional Grounds Without Evidence Insufficient – No Condonation: ITAT Bangalore

Prem Prakash Gupta Vs ITO (ITAT Bangalore) Excuse, not Explanation- Emotional Grounds without evidence insufficient” – No condonation – ITAT Bangalore AO  had assessed a total income of ₹37.77 lakhs as against the returned income of ₹12.52 lakhs making addition of ₹25.25 lakhs  u/s 69A (unexplained cash deposits). Assessee appealed to the CIT(A) which was dismissed ex parte.  Assessee filed an appeal before ITAT, causing a delay of 375 days. On the issue of condonation, assessee claimed delay was due to: His mother’s illness & death on 18.08.2023. Emotional distress f...