https://www.taxtmi.com/caselaws?id=372372 The Tribunal upheld the CIT(A)'s decision, dismissing the Revenue's appeal. The CIT(A) was found to have appropriately condoned the delay in filing the appeal and correctly deleted the additions made by the AO due to lack of incriminating material under Section 153A. The Tribunal agreed with the CIT(A)'s detailed analysis, noting the absence of adverse evidence against the assessee's transactions. The appeal was dismissed on 19th December 2018. en-us Wed, 19 Dec 2018 00:00:00 +0530 Fri, 21 Dec 2018 07:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372372 The Tribunal upheld the CIT(A)'s decision, dismissing the Revenue's appeal. The CIT(A) was found to have appropriately condoned the delay in filing the appeal and correctly deleted the additions made by the AO due to lack of incriminating material under Section 153A. The Tribunal agreed with the CIT(A)'s detailed analysis, noting the absence of adverse evidence against the assessee's transactions. The appeal was dismissed on 19th December 2018. Case-Laws Income Tax Wed, 19 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372372