Sec. 69A of the Income-tax Act, 1961 – Unexplained money – The assessee filed appeal against the order of ITAT before High Court belated and delayed by 59 days with an application for condonation of delay. High Court dismissed the application for condonation of delay and also appeal holding that:– Burden to explain the source of cash deposit was on the appellant-assessee, who as per the finding has not been able to discharge this burden. The evidence on record is undisputed, and the inference and factual findings recorded we would observe are supported by cogent and weighty reasoning. Explanation of the appellant-assessee has been duly considered and not ignored. Implausible and lame justification for making cash withdrawals has exposed and dented the concocted explanation regarding source of the cash deposit. Factual findings are based on cumulative effect of all facts covering all essential points. We would not interfere with factual findings unless they are irrational and absurd, which no person acting judicially and properly instructed in the field of law of taxation would have passed – SHASHI GARG [2020] 423 ITR 150 (DELHI)