9911796707
TMI Blog2025 (4) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... attention towards affidavit filed by the assessee, thereby seeking condonation of delay and the contents of which were reproduced here in below: 1. That I am a senior citizen aged 80 years and a widower. My spouse late Shri Kamalakar Deo was engaged in providing bhikshuki services. It was the only source of his income and our livelihood. For the services provided by my spouse, he used to receive only cash from several individuals for performing the last rites, etc. 2. That my spouse unfortunately passed away on 29th October 2014. On his demise, all his earnings which were in form of cash in hand were bestowed on me as stridhan. 3. That during the demonetization period, I had deposited all my accumulated savings, stridhan in cash which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Hon'ble Income Tax Appellate Tribunal. 7. That it was because of this reason; I could not file appeal the statutory limitation period of 60 days. 8. Hence, this affidavit is being made in support of my application Date the Hon'ble Income Tax Appellate Tribunal, Mumbai to condone the delay in filing of appeal. 3. After having heard the counsels for both the parties and considering the affidavit filed by the assessee and taking into consideration the age of the assessee and the circumstances mentioned therein and while keeping in view the principles laid down by honourable Supreme Court of India in the case of Land Acquisition Collector Vs. Mst. Katiji & Ors., [1987] AIR 1353 (SC), wherein it has been held that where 'substan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee is a senior citizen widow and a homemaker aged about 80 years. The late husband of the assessee was a priest and was engaged in the 'Bhikshuki activities' and also used to perform puja and last rites rituals for the last approximately 30 years. As per the case set up by the assessee, after the death of her husband the assessee was fully dependent upon the lifelong savings which were accumulated over a period out of the said bhikshuki activities. However due to old age, ill health and fear of medical emergency, the cash receipts were kept at home. Since the demonetization scheme was brought into being. Therefore, the appellant had to exchange old currency in new currency and in this way, the entire life savings of approximately 30 yea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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