At the outset, there is a delay of 118 days in filing the appeal before the Ld. CIT(A) and a further delay of 9 days in filing the present appeal before the Tribunal. CIT(A) as well as the delay of 9 days in filing the appeal before the Tribunal are hereby condoned. 6.3 In order to verify the source of the cash deposits, the AO issued notices u/s 142(1) of the Act on various dates. CIT(A) contended that the AO has grossly erred in invoking the provisions of section 115BBE of the Act.