https://www.taxtmi.com/caselaws?id=770169 ITAT Pune allowed the appeal for statistical purposes regarding unexplained investment in land purchase. The assessee, acting as General Power of Attorney holder for a company, faced additions due to non-compliance with CIT(A)/NFAC notices. The tribunal condoned the 40-day delay in filing appeal, citing SC precedent favoring substantial justice over technical considerations. The matter was restored to the Assessing Officer for fresh determination after proper verification, considering the assessee's employee status and capacity as attorney holder. en-us Mon, 05 May 2025 00:00:00 +0530 Wed, 07 May 2025 09:18:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770169 ITAT Pune allowed the appeal for statistical purposes regarding unexplained investment in land purchase. The assessee, acting as General Power of Attorney holder for a company, faced additions due to non-compliance with CIT(A)/NFAC notices. The tribunal condoned the 40-day delay in filing appeal, citing SC precedent favoring substantial justice over technical considerations. The matter was restored to the Assessing Officer for fresh determination after proper verification, considering the assessee's employee status and capacity as attorney holder. Case-Laws Income Tax Mon, 05 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770169