https://www.taxtmi.com/caselaws?id=335655 The Tribunal condoned the delay in filing the appeal, citing unintentional delay and liberal interpretation of "sufficient cause." The addition of unexplained investment in the Saving Bank Account was set aside for re-adjudication due to a short response time for the assessee. The Tribunal emphasized proper assessment proceedings and cooperation for a fair resolution. The appeal was allowed for statistical purposes, maintaining the tax liability unchanged. The judgment underscored the significance of fair treatment in addressing delays and ensuring proper tax assessment procedures. en-us Tue, 15 Nov 2016 00:00:00 +0530 Tue, 06 Dec 2016 16:26:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335655 The Tribunal condoned the delay in filing the appeal, citing unintentional delay and liberal interpretation of "sufficient cause." The addition of unexplained investment in the Saving Bank Account was set aside for re-adjudication due to a short response time for the assessee. The Tribunal emphasized proper assessment proceedings and cooperation for a fair resolution. The appeal was allowed for statistical purposes, maintaining the tax liability unchanged. The judgment underscored the significance of fair treatment in addressing delays and ensuring proper tax assessment procedures. Case-Laws Income Tax Tue, 15 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335655