https://www.taxtmi.com/caselaws?id=432413 The Appellate Tribunal condoned the delay in filing the appeal and admitted it for adjudication. However, as the assessee did not appear for the hearing, the Tribunal proceeded ex parte. The Tribunal upheld the addition of unexplained cash credit under section 68 of the Income Tax Act, 1961, as the assessee failed to provide evidence or attend hearings, resulting in the dismissal of the appeal and affirmation of the addition of Rs. 1,10,20,000. en-us Tue, 29 Nov 2022 00:00:00 +0530 Thu, 05 Jan 2023 08:26:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432413 The Appellate Tribunal condoned the delay in filing the appeal and admitted it for adjudication. However, as the assessee did not appear for the hearing, the Tribunal proceeded ex parte. The Tribunal upheld the addition of unexplained cash credit under section 68 of the Income Tax Act, 1961, as the assessee failed to provide evidence or attend hearings, resulting in the dismissal of the appeal and affirmation of the addition of Rs. 1,10,20,000. Case-Laws Income Tax Tue, 29 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432413