New Delhi, Sept. 3 -- A Bengaluru taxpayer who claimed that his wife and father paid his expenses and that he was unaware of income-tax proceedings has failed to get relief from the Income Tax Appellate Tribunal (ITAT), Bangalore, in a case involving Rs.41.69 lakh in unexplained cash deposits.

The ITAT Bangalore dismissed his appeals as time-barred after refusing to condone a delay of nearly four years. The order was passed on 17 August 2026 by a bench comprising accountant member Waseem Ahmed and judicial member Keshav Dubey.

The case involved ITA Nos. 3154/Bang/2024, 3155/Bang/2024 and 3156/Bang/2024, along with connected penalty proceedings.

The taxpayer, referred to as Reddy in the proceedings, said his annual income was below Rs.5...