HARISH YADAV,REWARI vs. ITO WARD-1, REWARI

I.T.A.No.456/Del/2024

IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “SMC” NEW DELHI
BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER
आ.अ.सं/.I.T.A No.456/Del/2024
िनधा रणवष /Assessment Year: 2012-13

Harish Yadav,
C/o Anu Jain & Company,
272-R, First Floor,
Near Palika Complex,
Model Town, Rewari,
Haryana.
बनाम
Vs.
ITO,
Ward-1, Model Town,
Rewari, Haryana.
PAN No.AAEPY0611P
अपीलाथ Appellant
यथ/Respondent

िनधारतीक ओरसे /Assessee by Shri Sanjiv Jain, CA
राजवक ओरसे /Revenue by Shri Sahil Kumar Bansal, Sr. DR

सुनवाईक तारीख/ Date of hearing:
20.12.2024
उोषणाक तारीख/Pronouncement on 03.01.2025

आदेश /O R D E R

This appeal is filed by the assessee against the order of the Ld. CIT(Appeals)-NFAC, Delhi dated 10.08.2023 for the AY 2012-13
in sustaining the addition of Rs.20,24,000/- in respect of cash deposits made into the bank account of the assessee.
2. This appeal is filed with a delay of 119 days and the assessee filed petition for condonation of delay along with the affidavit explaining the reasons for delay in filing the appeal. Ld. Counsel for the assessee referring to the petition submits that assessee is a I.T.A.No.456/Del/2024

67 years old person who was under medical treatment for Cancer.
Assessee never received hard copy of the order of first appellate authority nor on the e-mail address given in Form No.35 for communication of correspondence. It is submitted that when the assessee returned back from Kerala after the treatment of Cancer and approached the Counsel to know the status of the first appeal filed by the assessee he came to know that the Ld.CIT(Appeals) passed order on 10.08.2023 and this was noticed on checking the mail address given in the return of income. It is submitted that after knowing this fact the assessee immediately took steps to file appeal before the Tribunal through speed post on 22.01.2023 which was received by the