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 following her passing.
- Lack of knowledge of the CIT(A) order due to emails being sent to the wrong email ID.
- He was informed of pending demand only in December 2024, & then approached counsel to file the appeal.
Dept opposed condonation, arguing that- no valid evidence of distress or inability to act for over a year was submitted, that the reasons were vague & unconvincing & that delay lacked “sufficient cause” as required by law.
Tribunal considered & dealt with the issues as under:
Timeline Did Not Support the Claim:
CIT(A)’s order was passed & received by the assessee on 13.10.2023. Due date to file the appeal before ITAT was 31.12.2023. However, the appeal was filed on 09.01.2025, after a delay of 375 days. Assessee’s mother passed away on 18.08.2023, which is before the CIT(A) order. Therefore, Tribunal noted that the mother’s passing could not be the cause for delay in filing the appeal after the order was received.
