https://www.taxtmi.com/caselaws?id=200834 The Tribunal dismissed the appeal of the assessee due to a delay in filing the appeal before the Tribunal, attributing the delay to negligence on the part of the appellant. The Tribunal emphasized the requirement for valid reasons beyond negligence to condone such delays, citing the need for a cause beyond the appellant's control. The appeal was not considered on the merits of the addition of the undisclosed cash deposit, as the Tribunal focused solely on the procedural issue of delay. en-us Wed, 01 Nov 2017 00:00:00 +0530 Thu, 26 Apr 2018 09:27:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200834 The Tribunal dismissed the appeal of the assessee due to a delay in filing the appeal before the Tribunal, attributing the delay to negligence on the part of the appellant. The Tribunal emphasized the requirement for valid reasons beyond negligence to condone such delays, citing the need for a cause beyond the appellant's control. The appeal was not considered on the merits of the addition of the undisclosed cash deposit, as the Tribunal focused solely on the procedural issue of delay. Case-Laws Income Tax Wed, 01 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200834