https://www.taxtmi.com/caselaws?id=389469 The High Court condoned the 19-day delay in filing the appeal, finding the explanation plausible. Regarding the addition made by the Assessing Officer on rent value, the CIT(A) was justified in deleting it as the Assessing Officer lacked evidence to prove the rent was below fair market value. The Tribunal upheld the CIT(A)'s decision, noting consistency in the assessee's income reporting and the Assessing Officer's failure to provide sufficient evidence. The Revenue's appeal was dismissed, and the decision was pronounced on 30.09.2019. en-us Mon, 30 Sep 2019 00:00:00 +0530 Mon, 09 Dec 2019 09:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389469 The High Court condoned the 19-day delay in filing the appeal, finding the explanation plausible. Regarding the addition made by the Assessing Officer on rent value, the CIT(A) was justified in deleting it as the Assessing Officer lacked evidence to prove the rent was below fair market value. The Tribunal upheld the CIT(A)'s decision, noting consistency in the assessee's income reporting and the Assessing Officer's failure to provide sufficient evidence. The Revenue's appeal was dismissed, and the decision was pronounced on 30.09.2019. Case-Laws Income Tax Mon, 30 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389469