https://www.taxtmi.com/caselaws?id=407305 The Tribunal condoned the delay in filing the appeal, emphasizing no deliberate intent for the delay and admitted the appeal in the interest of justice. Regarding the addition of excess depreciation and unexplained cash credits, the Tribunal remitted the matter back to the CIT(A) for a detailed reconsideration, stressing the need for a thorough examination. The Tribunal expressed dissatisfaction with the lack of a detailed speaking order by the CIT(A) and directed a fresh decision on merits after giving the assessee an opportunity to be heard, highlighting the importance of procedural fairness and thorough consideration of facts. en-us Thu, 29 Apr 2021 00:00:00 +0530 Thu, 06 May 2021 08:41:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407305 The Tribunal condoned the delay in filing the appeal, emphasizing no deliberate intent for the delay and admitted the appeal in the interest of justice. Regarding the addition of excess depreciation and unexplained cash credits, the Tribunal remitted the matter back to the CIT(A) for a detailed reconsideration, stressing the need for a thorough examination. The Tribunal expressed dissatisfaction with the lack of a detailed speaking order by the CIT(A) and directed a fresh decision on merits after giving the assessee an opportunity to be heard, highlighting the importance of procedural fairness and thorough consideration of facts. Case-Laws Income Tax Thu, 29 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407305