https://www.taxtmi.com/caselaws?id=327715 The court dismissed the appeal due to a significant delay in re-filing attributed to a changed e-filing procedure, finding the delay unjustified as prior notice had been given. The court upheld the addition under Section 69A of the Income Tax Act, as unexplained gifts justified the addition despite the ITAT's dismissal under Section 68. The court affirmed the ITAT's decision on sustaining the addition under Section 69A, as the appellant failed to provide a valid explanation for the gifts, leading to the dismissal of the appeal with no legal issues warranting further consideration. en-us Tue, 10 May 2016 00:00:00 +0530 Tue, 17 May 2016 22:57:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327715 The court dismissed the appeal due to a significant delay in re-filing attributed to a changed e-filing procedure, finding the delay unjustified as prior notice had been given. The court upheld the addition under Section 69A of the Income Tax Act, as unexplained gifts justified the addition despite the ITAT's dismissal under Section 68. The court affirmed the ITAT's decision on sustaining the addition under Section 69A, as the appellant failed to provide a valid explanation for the gifts, leading to the dismissal of the appeal with no legal issues warranting further consideration. Case-Laws Income Tax Tue, 10 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327715