https://www.taxtmi.com/caselaws?id=429775 The Tribunal condoned the substantial delay in filing the appeal due to non-receipt of the order, allowing the appeal to be heard. The addition of unexplained cash credit under section 68 of the Income Tax Act was upheld as the explanation provided was deemed unsatisfactory. The delay in filing the appeal was justified due to reasons including the impact of the Covid-19 pandemic. The Tribunal dismissed the appeal challenging the addition, emphasizing the assessee's duty to rectify errors in returns. The appeal was ultimately rejected due to lack of merit in the grounds raised by the assessee. en-us Wed, 02 Nov 2022 00:00:00 +0530 Fri, 04 Nov 2022 08:54:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429775 The Tribunal condoned the substantial delay in filing the appeal due to non-receipt of the order, allowing the appeal to be heard. The addition of unexplained cash credit under section 68 of the Income Tax Act was upheld as the explanation provided was deemed unsatisfactory. The delay in filing the appeal was justified due to reasons including the impact of the Covid-19 pandemic. The Tribunal dismissed the appeal challenging the addition, emphasizing the assessee's duty to rectify errors in returns. The appeal was ultimately rejected due to lack of merit in the grounds raised by the assessee. Case-Laws Income Tax Wed, 02 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429775