Table of Content
1. assessment appeal filed after significant delay. (Para 1 , 2)
2. argument for condonation of delay based on communication failure. (Para 3 , 7)
3. observations on cash deposits and compliance issues. (Para 4 , 5 , 8)
4. ruling on granting a re-hearing opportunity. (Para 6)
5. decision to allow the appeal for statistical purposes. (Para 10)

BEFORE SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA No.287/Agr/2025 [Assessment Year: 2011-12]

Rahul Gupta, H. NO.11A, Kala Kunj Maruti Estate, Agra, Uttar Pradesh-282007	V s	ITO, Ward-2(1)(1), Aayakar Bhawan, Sanjay Place, Agra, Uttar Pradesh-282002
PAN-BSKPK2217E
Appellant		Respondent

Appellant by Shri Prarthana Jalan, CA Respondent by Shri Anil Kumar Sr. DR Date of Hearing 17.07.2025 Date of Pronouncement 29.07.2025 ORDER, PER BRAJESH KUMAR SINGH, AM, This appeal filed by the assessee is directed against an order dated 31.01.2024 of the National Faceless Appeal Centre, Delhi/Ld. CIT(A), relating to Assessment Year 2011-12 arising out of order u/s 144 r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to ‘the Act’) dated 01.11.2018

2. This appeal is delay of

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