https://www.taxtmi.com/caselaws?id=403978 The Tribunal condoned the delay in filing the appeal, attributing it to reasons beyond the assessee's control. Regarding the addition made under section 68 of the Income Tax Act, the Tribunal found merit in the appellant's arguments, directing a fresh examination by the Assessing Officer due to the failure to consider crucial evidence. The appeal was allowed for statistical purposes, emphasizing the necessity for a comprehensive reassessment of the source of cash deposits. The decision was rendered on February 10, 2021. en-us Wed, 10 Feb 2021 00:00:00 +0530 Fri, 12 Feb 2021 12:02:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403978 The Tribunal condoned the delay in filing the appeal, attributing it to reasons beyond the assessee's control. Regarding the addition made under section 68 of the Income Tax Act, the Tribunal found merit in the appellant's arguments, directing a fresh examination by the Assessing Officer due to the failure to consider crucial evidence. The appeal was allowed for statistical purposes, emphasizing the necessity for a comprehensive reassessment of the source of cash deposits. The decision was rendered on February 10, 2021. Case-Laws Income Tax Wed, 10 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403978