https://www.taxtmi.com/caselaws?id=421015 The ITAT Jaipur remanded the case to the CIT(A) for proper adjudication regarding the addition of agriculture income as business income, considering the delay in filing the rectification application and the genuine reasons provided by the appellant. The ITAT acknowledged the reasonable cause for the delay in filing the rectification application and directed fresh consideration by the CIT(A) to ensure justice and equity. Additionally, the ITAT accepted the appellant's additional evidence, emphasizing the importance of considering all relevant information for a fair decision. en-us Tue, 12 Apr 2022 00:00:00 +0530 Fri, 15 Apr 2022 08:54:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421015 The ITAT Jaipur remanded the case to the CIT(A) for proper adjudication regarding the addition of agriculture income as business income, considering the delay in filing the rectification application and the genuine reasons provided by the appellant. The ITAT acknowledged the reasonable cause for the delay in filing the rectification application and directed fresh consideration by the CIT(A) to ensure justice and equity. Additionally, the ITAT accepted the appellant's additional evidence, emphasizing the importance of considering all relevant information for a fair decision. Case-Laws Income Tax Tue, 12 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421015