https://www.taxtmi.com/caselaws?id=772205 ITAT Cochin partially allowed an NRI assessee's appeal challenging income tax assessment. The Tribunal condoned the 280-day delayed appeal due to medical emergencies, reduced disallowed construction costs from Rs. 20 lakh to Rs. 10 lakh, and deleted Rs. 3,16,124 improvement cost addition. The decision emphasized serving justice by considering the assessee's non-resident status. en-us Fri, 30 May 2025 00:00:00 +0530 Thu, 05 Jun 2025 08:25:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772205 ITAT Cochin partially allowed an NRI assessee's appeal challenging income tax assessment. The Tribunal condoned the 280-day delayed appeal due to medical emergencies, reduced disallowed construction costs from Rs. 20 lakh to Rs. 10 lakh, and deleted Rs. 3,16,124 improvement cost addition. The decision emphasized serving justice by considering the assessee's non-resident status. Case-Laws Income Tax Fri, 30 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772205