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Excuse, Not Explanation: Emotional Grounds Without Evidence Insufficient – No Condonation: ITAT Bangalore
Case Law Details
- Case Name
- Prem Prakash Gupta Vs ITO (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Bangalore
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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...
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