https://www.taxtmi.com/caselaws?id=754668 The Tribunal condoned a 58-day delay in filing the appeal due to the appellant's medical condition. It remitted the case back to the CIT(A) for reassessment of unexplained cash credit under Section 68 of the Income Tax Act, emphasizing the principles of natural justice and the necessity for procedural adherence and sufficient opportunity to present evidence. The Tribunal allowed the appeal for statistical purposes, instructing the CIT(A) to provide the appellant another opportunity to be heard and to submit relevant evidence. en-us Wed, 31 Jan 2024 00:00:00 +0530 Fri, 28 Jun 2024 08:45:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754668 The Tribunal condoned a 58-day delay in filing the appeal due to the appellant's medical condition. It remitted the case back to the CIT(A) for reassessment of unexplained cash credit under Section 68 of the Income Tax Act, emphasizing the principles of natural justice and the necessity for procedural adherence and sufficient opportunity to present evidence. The Tribunal allowed the appeal for statistical purposes, instructing the CIT(A) to provide the appellant another opportunity to be heard and to submit relevant evidence. Case-Laws Income Tax Wed, 31 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754668