https://www.taxtmi.com/caselaws?id=407948 The Tribunal condoned the delay in filing the appeal due to reasons beyond control. It found fault with the CIT(A)'s acceptance of additional evidence without proper verification under Section 68 of the Income Tax Act, 1961. The Tribunal remitted the issue back to the AO for fresh assessment, directing the assessee to provide documentary evidence to substantiate claims. The appeal was allowed for statistical purposes, restoring the matter to the AO for reconsideration. en-us Wed, 19 May 2021 00:00:00 +0530 Thu, 27 May 2021 08:35:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407948 The Tribunal condoned the delay in filing the appeal due to reasons beyond control. It found fault with the CIT(A)'s acceptance of additional evidence without proper verification under Section 68 of the Income Tax Act, 1961. The Tribunal remitted the issue back to the AO for fresh assessment, directing the assessee to provide documentary evidence to substantiate claims. The appeal was allowed for statistical purposes, restoring the matter to the AO for reconsideration. Case-Laws Income Tax Wed, 19 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407948