ITAT Condones 2,073-Day Delay and Deletes Addition for Cash Deposit Explained by Property Sale and Savings

Last updated: 05 August 2026
Quick Summary
The Income Tax Appellate Tribunal (ITAT) has condoned a significant 2,073-day delay in filing an appeal for an assessee who did not receive reassessment notices due to relocation. The Tribunal accepted the assessee's explanation for the delay, which included non-receipt of notices and age-related health issues. Furthermore, the ITAT deleted an addition of Rs 11 lakh, finding it unsustainable as the assessee provided evidence that the funds originated from a property sale and past savings.

Court :
NEW DELHI

Brief :
The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has condoned a delay of 2,073 days in filing an appeal and deleted an addition of Rs. 11 lakh made on account of cash deposits in a joint bank account.

Citation :
ITA No. 3272/Del/2026 (A.Y 2012-13)

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Mita Basak
Published in Income Tax
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