https://www.taxtmi.com/caselaws?id=426274 The Tribunal allowed the appeal of the assessee, directing the deletion of the addition of Rs.25,24,873/- on account of the difference in sales as reflected in the books of the assessee and in Form 26AS. The Tribunal found the delay in filing the appeal to be reasonable and bonafide, condoning the delay of 63 days. Additionally, the Tribunal accepted the assessee's explanations regarding the accounting treatment of receipts as work-in-progress and subsequent year booking, concluding that the addition was not justified. en-us Wed, 20 Jul 2022 00:00:00 +0530 Fri, 12 Aug 2022 08:30:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426274 The Tribunal allowed the appeal of the assessee, directing the deletion of the addition of Rs.25,24,873/- on account of the difference in sales as reflected in the books of the assessee and in Form 26AS. The Tribunal found the delay in filing the appeal to be reasonable and bonafide, condoning the delay of 63 days. Additionally, the Tribunal accepted the assessee's explanations regarding the accounting treatment of receipts as work-in-progress and subsequent year booking, concluding that the addition was not justified. Case-Laws Income Tax Wed, 20 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426274