https://www.taxtmi.com/caselaws?id=773521 The Appellate Tribunal condoned a 221-day delay in filing an appeal after accepting the assessee's explanation regarding change of CA and mental distress due to a relative's demise. The Tribunal set aside the CIT(A)'s ex parte order upholding additions under sections 56(2)(x) and 69B of the Income Tax Act, finding violation of natural justice principles as the assessee was denied reasonable opportunity of hearing due to bona fide reasons. The matter was remanded to CIT(A) for fresh adjudication with directions to provide fair hearing and allow document submission. en-us Thu, 19 Jun 2025 00:00:00 +0530 Tue, 24 Jun 2025 08:25:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773521 The Appellate Tribunal condoned a 221-day delay in filing an appeal after accepting the assessee's explanation regarding change of CA and mental distress due to a relative's demise. The Tribunal set aside the CIT(A)'s ex parte order upholding additions under sections 56(2)(x) and 69B of the Income Tax Act, finding violation of natural justice principles as the assessee was denied reasonable opportunity of hearing due to bona fide reasons. The matter was remanded to CIT(A) for fresh adjudication with directions to provide fair hearing and allow document submission. Case-Laws Income Tax Thu, 19 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773521