https://www.taxtmi.com/caselaws?id=359244 The Tribunal allowed the assessee's appeal for statistical purposes, emphasizing the need for a fair chance for both parties to present evidence and address the issues effectively. The judgment highlighted the importance of providing necessary details and evidence to support claims and the significance of fair adjudication processes in tax matters. The delay in filing was condoned due to valid reasons, and the issue of unexplained cash credit under Section 68 was restored for fresh adjudication with the admission of crucial additional evidence. The mismatch in income issue was also directed to be reconciled by the Assessing Officer. en-us Wed, 25 Apr 2018 00:00:00 +0530 Thu, 26 Apr 2018 09:37:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359244 The Tribunal allowed the assessee's appeal for statistical purposes, emphasizing the need for a fair chance for both parties to present evidence and address the issues effectively. The judgment highlighted the importance of providing necessary details and evidence to support claims and the significance of fair adjudication processes in tax matters. The delay in filing was condoned due to valid reasons, and the issue of unexplained cash credit under Section 68 was restored for fresh adjudication with the admission of crucial additional evidence. The mismatch in income issue was also directed to be reconciled by the Assessing Officer. Case-Laws Income Tax Wed, 25 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359244