Mahadev Yesu Burangale vs. ITO

Parties Involved

Facts Summary

The assessee, Mahadev Yesu Burangale, filed an appeal against the order passed by the Commissioner of Income Tax (Appeals) for the assessment year 2017-18. The assessee had deposited cash aggregating to Rs.12,55,500/- in his Bank of India account during the demonetisation period from 08.11.2016 to 31.12.2016. The nature and source of the cash deposits were not ascertainable from the return of income and the material available on record, leading to reassessment proceedings. The assessee filed an appeal beyond the prescribed period of limitation, seeking condonation of delay. The Commissioner of Income Tax (Appeals) rejected the request for condonation of delay and dismissed the appeal in limine without adjudicating the substantive ground relating to the addition of Rs.12,55,500/- under section 69A of the Act.…

Legal Issues

• 1. Whether the delay in filing the appeal deserves to be condoned.
• 2. Whether the addition of Rs.12,55,500/- under section 69A of the Act is justified.

Judgment Outcome

Decided in favour of Assessee.

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