Uttam Tukaram Gawande vs. Assessing Officer, Aurangabad

Parties Involved

Facts Summary

The case pertains to an appeal filed by the assessee, Uttam Tukaram Gawande, against the order dated 29.07.2025 of the National Faceless Appeal Centre, Delhi, which arose from an assessment order dated 01.03.2024. The assessee's appeal was initially barred by limitation due to a delay of 241 days, but the Tribunal condoned the delay considering reasonable cause. The assessee's grievance revolves around the addition of Rs.14,61,927/- made by the Assessing Officer, which includes unexplained income, salary income, and interest and dividend income. The assessee argued that he had provided sufficient evidence to explain the source of the cash deposits and income.…

Legal Issues

• 1. Whether the delay in filing the appeal is justified and should be condoned?
• 2. Whether the addition of Rs.14,61,927/- by the Assessing Officer is justified?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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