https://www.taxtmi.com/caselaws?id=270238 The Tribunal dismissed the appeal, upholding the first appellate authority's order. The delay in filing the appeal was not condoned as the notice of demand was presumed to have been served based on evidence presented by the Department. The Tribunal emphasized the need to assess each case's unique circumstances and upheld the addition of interest income to the appellant's income, noting the failure to provide sufficient cause for the delayed appeal filing. en-us Wed, 30 Sep 2015 00:00:00 +0530 Fri, 01 Jan 2016 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270238 The Tribunal dismissed the appeal, upholding the first appellate authority's order. The delay in filing the appeal was not condoned as the notice of demand was presumed to have been served based on evidence presented by the Department. The Tribunal emphasized the need to assess each case's unique circumstances and upheld the addition of interest income to the appellant's income, noting the failure to provide sufficient cause for the delayed appeal filing. Case-Laws Income Tax Wed, 30 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270238