https://www.taxtmi.com/caselaws?id=441006 The Tribunal dismissed the Department's appeal due to a delay of 363 days in filing, rejecting the condonation request based on Circular No.23 of 2019. Additionally, the Tribunal upheld the deletion of the Long Term Capital Gain addition by the ld. CIT(A) as there was no evidence linking the assessee to tax evasion activities, emphasizing that the assessee could not be held responsible for acts of third parties without specific findings against the assessee. en-us Fri, 28 Jul 2023 00:00:00 +0530 Mon, 31 Jul 2023 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441006 The Tribunal dismissed the Department's appeal due to a delay of 363 days in filing, rejecting the condonation request based on Circular No.23 of 2019. Additionally, the Tribunal upheld the deletion of the Long Term Capital Gain addition by the ld. CIT(A) as there was no evidence linking the assessee to tax evasion activities, emphasizing that the assessee could not be held responsible for acts of third parties without specific findings against the assessee. Case-Laws Income Tax Fri, 28 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441006