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    <description>The delay in filing the appeal was condoned by the Tribunal due to extenuating circumstances, with a cost imposed. The addition of Rs. 49,40,750 as unexplained cash deposit was set aside for fresh adjudication by the Assessing Officer, directing the assessee to provide necessary information and cooperate. The appeal was allowed for statistical purposes, with instructions for active participation and evidence provision in the proceedings.</description>
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      <description>The delay in filing the appeal was condoned by the Tribunal due to extenuating circumstances, with a cost imposed. The addition of Rs. 49,40,750 as unexplained cash deposit was set aside for fresh adjudication by the Assessing Officer, directing the assessee to provide necessary information and cooperate. The appeal was allowed for statistical purposes, with instructions for active participation and evidence provision in the proceedings.</description>
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