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    <description>The tribunal condoned the delay in filing the appeal, admitted it for adjudication on merits, and directed the AO to delete additions related to investments made in earlier years and explained cheque transactions. The tribunal remanded the matter of cash investments to the AO for fresh consideration, emphasizing its limited observations to the assessment year 2009-10. The order was pronounced on 31/10/2018.</description>
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      <description>The tribunal condoned the delay in filing the appeal, admitted it for adjudication on merits, and directed the AO to delete additions related to investments made in earlier years and explained cheque transactions. The tribunal remanded the matter of cash investments to the AO for fresh consideration, emphasizing its limited observations to the assessment year 2009-10. The order was pronounced on 31/10/2018.</description>
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