https://www.taxtmi.com/caselaws?id=403352 The Tribunal granted condonation of delay for the Assessee's appeal, citing non-receipt of the order due to an address change. The Tribunal admitted the appeal, noting the absence of malafide intent. The case was set aside for fresh adjudication after the Ld. CIT(A) dismissed the appeal in limine without considering the Assessee's evidence of theft and illness causing the delay. The Tribunal directed reconsideration of the cash deposit addition, emphasizing a fair hearing and consideration of new evidence. The matter was remanded to the Ld. CIT(A) for a fresh decision, ensuring procedural fairness. en-us Mon, 04 Jan 2021 00:00:00 +0530 Mon, 25 Jan 2021 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403352 The Tribunal granted condonation of delay for the Assessee's appeal, citing non-receipt of the order due to an address change. The Tribunal admitted the appeal, noting the absence of malafide intent. The case was set aside for fresh adjudication after the Ld. CIT(A) dismissed the appeal in limine without considering the Assessee's evidence of theft and illness causing the delay. The Tribunal directed reconsideration of the cash deposit addition, emphasizing a fair hearing and consideration of new evidence. The matter was remanded to the Ld. CIT(A) for a fresh decision, ensuring procedural fairness. Case-Laws Income Tax Mon, 04 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403352