https://www.taxtmi.com/caselaws?id=434046 The Tribunal condoned the delay in filing the appeal due to the unfamiliarity of the Chartered Accountant with Tribunal proceedings. Regarding the addition of unexplained cash deposits, the Tribunal directed the AO to add Rs. 4,06,150 as unexplained income, partially allowing the appeal. The Tribunal upheld the CIT(A)'s decision to sustain a portion of the addition based on the evidence presented, including sources of income like agricultural earnings and gifts. The Tribunal accepted some sources but deemed a portion of the deposits unexplained, resulting in the partial allowance of the appeal. en-us Tue, 17 Jan 2023 00:00:00 +0530 Thu, 16 Feb 2023 08:48:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434046 The Tribunal condoned the delay in filing the appeal due to the unfamiliarity of the Chartered Accountant with Tribunal proceedings. Regarding the addition of unexplained cash deposits, the Tribunal directed the AO to add Rs. 4,06,150 as unexplained income, partially allowing the appeal. The Tribunal upheld the CIT(A)'s decision to sustain a portion of the addition based on the evidence presented, including sources of income like agricultural earnings and gifts. The Tribunal accepted some sources but deemed a portion of the deposits unexplained, resulting in the partial allowance of the appeal. Case-Laws Income Tax Tue, 17 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434046