https://www.taxtmi.com/caselaws?id=757170 The Appellate Tribunal condoned a 33-day delay in filing the appeal, allowing the appeal to proceed on merits. It remanded the case to the CIT (A) due to arbitrary additions under section 69A and lack of opportunity for the assessee to present evidence. The Tribunal emphasized procedural fairness, directing the CIT (A) to ensure proper notice issuance and allow the assessee to submit necessary documentation. The appeal was allowed for statistical purposes, highlighting the importance of a fair process and the right to be heard in tax assessments. en-us Mon, 12 Aug 2024 00:00:00 +0530 Fri, 16 Aug 2024 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757170 The Appellate Tribunal condoned a 33-day delay in filing the appeal, allowing the appeal to proceed on merits. It remanded the case to the CIT (A) due to arbitrary additions under section 69A and lack of opportunity for the assessee to present evidence. The Tribunal emphasized procedural fairness, directing the CIT (A) to ensure proper notice issuance and allow the assessee to submit necessary documentation. The appeal was allowed for statistical purposes, highlighting the importance of a fair process and the right to be heard in tax assessments. Case-Laws Income Tax Mon, 12 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757170