https://www.taxtmi.com/caselaws?id=302653 The Tribunal allowed the appeal, directing the Commissioner of Income Tax (Appeals) to admit additional evidence for reconsideration. The core issue involved the addition of deemed dividend under section 2(22)(e) of the I.T. Act, with the Tribunal emphasizing the importance of allowing additional evidence to support the appellant's arguments. Additionally, the Tribunal condoned a 50-day delay in filing the appeal due to Covid protocols. The decision underscored procedural fairness and the appellant's right to present all relevant evidence, ensuring a comprehensive review of the case. en-us Tue, 15 Mar 2022 00:00:00 +0530 Thu, 09 Jun 2022 19:03:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302653 The Tribunal allowed the appeal, directing the Commissioner of Income Tax (Appeals) to admit additional evidence for reconsideration. The core issue involved the addition of deemed dividend under section 2(22)(e) of the I.T. Act, with the Tribunal emphasizing the importance of allowing additional evidence to support the appellant's arguments. Additionally, the Tribunal condoned a 50-day delay in filing the appeal due to Covid protocols. The decision underscored procedural fairness and the appellant's right to present all relevant evidence, ensuring a comprehensive review of the case. Case-Laws Income Tax Tue, 15 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302653