https://www.taxtmi.com/caselaws?id=400070 The Tribunal condoned the delay in filing the appeals due to the assessee's health issues, remanding all issues back to the CIT(A) for adjudication on merits. The reassessment proceedings, addition of income under Section 69A, undisclosed interest, and penalty imposition were all sent back for reconsideration, emphasizing the need for a lenient approach and proper examination of the issues. The appeals were allowed for statistical purposes, ensuring the assessee's right to a fair hearing and consideration of prior Tribunal rulings in similar cases. en-us Tue, 25 Aug 2020 00:00:00 +0530 Tue, 27 Oct 2020 12:33:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400070 The Tribunal condoned the delay in filing the appeals due to the assessee's health issues, remanding all issues back to the CIT(A) for adjudication on merits. The reassessment proceedings, addition of income under Section 69A, undisclosed interest, and penalty imposition were all sent back for reconsideration, emphasizing the need for a lenient approach and proper examination of the issues. The appeals were allowed for statistical purposes, ensuring the assessee's right to a fair hearing and consideration of prior Tribunal rulings in similar cases. Case-Laws Income Tax Tue, 25 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400070