https://www.taxtmi.com/caselaws?id=395218 The delay in filing the appeal was condoned due to valid reasons provided by the assessee. The tribunal directed the Assessing Officer to re-examine the addition of unaccounted interest based on relevant documentation and the actual liability of the assessee, emphasizing the importance of considering all aspects rather than relying solely on TDS figures. The issue was remanded for reassessment, granting the assessee a fair opportunity to present their case. The appeal was allowed for statistical purposes, with the decision pronounced on December 16, 2019. en-us Mon, 16 Dec 2019 00:00:00 +0530 Mon, 11 May 2020 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395218 The delay in filing the appeal was condoned due to valid reasons provided by the assessee. The tribunal directed the Assessing Officer to re-examine the addition of unaccounted interest based on relevant documentation and the actual liability of the assessee, emphasizing the importance of considering all aspects rather than relying solely on TDS figures. The issue was remanded for reassessment, granting the assessee a fair opportunity to present their case. The appeal was allowed for statistical purposes, with the decision pronounced on December 16, 2019. Case-Laws Income Tax Mon, 16 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395218