https://www.taxtmi.com/caselaws?id=753022 The ITAT Pune ruled in favor of the appellant regarding the addition of Rs. 9,80,780/- for unexplained investments, determining that the assets were not acquired in the relevant year and that invoking section 69 was erroneous. The Tribunal also condoned a 408-day delay in filing the appeal, attributing it to the Chartered Accountant's health issues, emphasizing substantial justice over technicalities. en-us Mon, 20 May 2024 00:00:00 +0530 Wed, 22 May 2024 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753022 The ITAT Pune ruled in favor of the appellant regarding the addition of Rs. 9,80,780/- for unexplained investments, determining that the assets were not acquired in the relevant year and that invoking section 69 was erroneous. The Tribunal also condoned a 408-day delay in filing the appeal, attributing it to the Chartered Accountant's health issues, emphasizing substantial justice over technicalities. Case-Laws Income Tax Mon, 20 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753022