https://www.taxtmi.com/caselaws?id=427828 The tribunal condoned a 52-day delay in filing the appeal due to health reasons beyond the assessee's control. The main issue was the addition of Rs.6.00 lakhs to the assessee's income from unexplained cash deposits, which the tribunal found to be substantiated by documentary evidence. The tribunal ruled in favor of the assessee, concluding that the cash deposits stemmed from the sale of land jointly owned with family members. As a result, the tribunal directed the deletion of the addition to the income, allowing the appeal in favor of the assessee. en-us Thu, 15 Sep 2022 00:00:00 +0530 Sat, 17 Sep 2022 07:58:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427828 The tribunal condoned a 52-day delay in filing the appeal due to health reasons beyond the assessee's control. The main issue was the addition of Rs.6.00 lakhs to the assessee's income from unexplained cash deposits, which the tribunal found to be substantiated by documentary evidence. The tribunal ruled in favor of the assessee, concluding that the cash deposits stemmed from the sale of land jointly owned with family members. As a result, the tribunal directed the deletion of the addition to the income, allowing the appeal in favor of the assessee. Case-Laws Income Tax Thu, 15 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427828