https://www.taxtmi.com/caselaws?id=772205 Delay in filing the appeal was condoned because the Tribunal accepted the assessee's explanation based on non-resident status, medical emergencies, and difficulty in using the e-portal. On the quantum issues, the disallowance relating to cost of construction was sustained only to the extent supported by lack of documentary evidence, while the disallowance for cost of improvement was deleted. The assessee therefore obtained partial relief, and the additions were reduced accordingly. en-us Fri, 30 May 2025 00:00:00 +0530 Thu, 05 Jun 2025 08:25:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772205 Delay in filing the appeal was condoned because the Tribunal accepted the assessee's explanation based on non-resident status, medical emergencies, and difficulty in using the e-portal. On the quantum issues, the disallowance relating to cost of construction was sustained only to the extent supported by lack of documentary evidence, while the disallowance for cost of improvement was deleted. The assessee therefore obtained partial relief, and the additions were reduced accordingly. Case-Laws Income Tax Fri, 30 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772205