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TMI Blog2023 (3) TMI 971X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.12.2019. 2. At the outset it is noticed that this appeal is time barred by 95 days. From Form 36, it is noticed that this appeal was filed by assessee on 30.11.2022 as against date of service of the impugned appellate order on 28.06.2022 thereby there is a delay of 95 days in filing of this appeal by assessee. The assessee has filed affidavit stating reason that there was a strained relationship between the assessee and her husband and due to that she could not concentrate on her business as well as litigation matter including this appellate proceedings. The reason cited by assessee in the affidavit reads as under:- "The appeal against the above order, ought to have been filed on or before 27/08//2022, is now filed with a delay of 95 d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stances of the case. Brief facts are that the assessee is an individual and is an authorized dealer of Bharat Petroleum Company Ltd., and running fuel station in the name of M/s. Sri Angalamman Fuels during the financial year 2016-17. During the course of assessment proceedings, the assessee produced the following details:- Day Book, Ledger Book and Cash Book for the period relevant to the A.Y. 2017-18. Details of cash deposits made into the bank accounts during the year 2016-17 Details of cash deposits during demonetization period. Sources for cash deposits made during the year (including demonetization period) The AO after verifying the bank account obtained from the concerned bank u/s.133(6) of the Act, noted that the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... year, 2016 and the relevant notification in Gazette Notification No.2653 dated 08.11.2016 which was further substituted vide Notification No.2774 SO 3544E dated 24.11.2016, to the extent of transactions specified below namely a...... b..... c..... d..... e. for purchase of petrol, diesel and gas at the stations operating under the authorization of Public Sector Oil Marketing Companies (read as Public Sector Oil and Gas Marketing Companies -vide Notification No.2684 SO 3447(E) dated 13.11.2016) According to ld. Counsel, this notification dated 24.11.2016 exempted the purchase of petrol, diesel and gas at the stations operated under the authorization of Public Sector Oil Marketing Companies receiving cash in demonetization not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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