https://www.taxtmi.com/caselaws?id=773684 The Appellate Tribunal considered an addition of Rs. 15,80,000 under section 69A for unexplained cash deposits in the assessee's bank account. The AO made the addition after the assessee failed to respond to notices or provide explanations for the deposits. The CIT(A) confirmed the addition due to continued non-compliance. However, after the assessee's death, legal heirs submitted medical evidence showing prolonged illness and sale bills for agricultural income. The Tribunal condoned the 308-day delay in filing appeal and restored the matter to the AO for fresh consideration, allowing the legal heirs to furnish evidence. The appeal was allowed for statistical purposes, enabling de novo assessment. en-us Mon, 26 May 2025 00:00:00 +0530 Thu, 26 Jun 2025 08:36:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773684 The Appellate Tribunal considered an addition of Rs. 15,80,000 under section 69A for unexplained cash deposits in the assessee's bank account. The AO made the addition after the assessee failed to respond to notices or provide explanations for the deposits. The CIT(A) confirmed the addition due to continued non-compliance. However, after the assessee's death, legal heirs submitted medical evidence showing prolonged illness and sale bills for agricultural income. The Tribunal condoned the 308-day delay in filing appeal and restored the matter to the AO for fresh consideration, allowing the legal heirs to furnish evidence. The appeal was allowed for statistical purposes, enabling de novo assessment. Case-Laws Income Tax Mon, 26 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773684