https://www.taxtmi.com/caselaws?id=247916 The delay in filing appeals was condoned due to reliance on a tax consultant and procedural delays. Disallowance of expenditure and undisclosed investment was based on discrepancies in accounts. The main issue was lack of opportunity for the assessee to be heard before CIT(A), leading to a remittance for fresh consideration emphasizing the importance of hearing. All appeals were allowed for statistical purposes, emphasizing procedural compliance, documentation support, and the principle of natural justice in tax matters. en-us Tue, 29 Apr 2014 00:00:00 +0530 Tue, 27 May 2014 10:10:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247916 The delay in filing appeals was condoned due to reliance on a tax consultant and procedural delays. Disallowance of expenditure and undisclosed investment was based on discrepancies in accounts. The main issue was lack of opportunity for the assessee to be heard before CIT(A), leading to a remittance for fresh consideration emphasizing the importance of hearing. All appeals were allowed for statistical purposes, emphasizing procedural compliance, documentation support, and the principle of natural justice in tax matters. Case-Laws Income Tax Tue, 29 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247916