https://www.taxtmi.com/caselaws?id=401536 The Tribunal condoned a 158-day delay in filing an appeal due to the appellant's health issues and physical disability, allowing the appeal to proceed. It further ruled that the CIT(Appeals) unjustifiably sustained an addition under section 69A after deleting it under section 68, as no new issues were discovered. Consequently, the Tribunal deleted the addition under section 69A, allowing the appellant's appeal. en-us Fri, 11 Sep 2020 00:00:00 +0530 Mon, 04 Nov 2024 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401536 The Tribunal condoned a 158-day delay in filing an appeal due to the appellant's health issues and physical disability, allowing the appeal to proceed. It further ruled that the CIT(Appeals) unjustifiably sustained an addition under section 69A after deleting it under section 68, as no new issues were discovered. Consequently, the Tribunal deleted the addition under section 69A, allowing the appellant's appeal. Case-Laws Income Tax Fri, 11 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401536