https://www.taxtmi.com/caselaws?id=421649 The Tribunal accepted the reason for the delay in filing the appeal, treated cash deposits as unexplained income, and allowed the admission of additional evidences. Due to lack of evidence and non-cooperation by the assessee, the Tribunal upheld the decision regarding the undisclosed income. A cost of Rs. 10,000 was imposed on the assessee, payable to the Prime Minister's National Relief Fund, and the Assessing Officer was directed to consider the additional evidences for further assessment. Compliance and cooperation in tax proceedings were emphasized through this decision. en-us Wed, 27 Apr 2022 00:00:00 +0530 Fri, 29 Apr 2022 08:18:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421649 The Tribunal accepted the reason for the delay in filing the appeal, treated cash deposits as unexplained income, and allowed the admission of additional evidences. Due to lack of evidence and non-cooperation by the assessee, the Tribunal upheld the decision regarding the undisclosed income. A cost of Rs. 10,000 was imposed on the assessee, payable to the Prime Minister's National Relief Fund, and the Assessing Officer was directed to consider the additional evidences for further assessment. Compliance and cooperation in tax proceedings were emphasized through this decision. Case-Laws Income Tax Wed, 27 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421649