https://www.taxtmi.com/caselaws?id=766063 The Tribunal partly allowed the appeal, criticizing the CIT(A) for not condoning a 189-day delay in filing the appeal, emphasizing that "sufficient cause" should be liberally construed. It ruled that the Assessing Officer erred in adding tax-exempt retiral benefits to the appellant's income. The Tribunal directed the AO to exclude gratuity and commutation of pension from the assessment, as they are exempt under sections 10(10) and 10(10A) of the Income Tax Act. The Tribunal dismissed the appeal regarding 'Income from Other Sources' due to lack of submissions from the appellant. en-us Fri, 14 Feb 2025 00:00:00 +0530 Mon, 17 Feb 2025 08:48:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766063 The Tribunal partly allowed the appeal, criticizing the CIT(A) for not condoning a 189-day delay in filing the appeal, emphasizing that "sufficient cause" should be liberally construed. It ruled that the Assessing Officer erred in adding tax-exempt retiral benefits to the appellant's income. The Tribunal directed the AO to exclude gratuity and commutation of pension from the assessment, as they are exempt under sections 10(10) and 10(10A) of the Income Tax Act. The Tribunal dismissed the appeal regarding 'Income from Other Sources' due to lack of submissions from the appellant. Case-Laws Income Tax Fri, 14 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766063