https://www.taxtmi.com/caselaws?id=773951 The Appellate Tribunal condoned a 199-day delay in filing appeal after finding the assessee's explanation regarding police investigation involvement to be bona fide, subject to depositing Rs. 5,000 within 15 days. The Tribunal upheld additions of Rs. 35,44,000 under section 68 for unexplained cash credit and denial of Rs. 68,169 deduction under section 80C due to lack of documentary evidence. However, recognizing that issues were not properly adjudicated due to absence of relevant documents, the Tribunal remanded the matter to CIT(A) for fresh consideration, directing the assessee to file supporting documents with a warning that subsequent defaults would attract no leniency. en-us Wed, 30 Apr 2025 00:00:00 +0530 Tue, 01 Jul 2025 08:47:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773951 The Appellate Tribunal condoned a 199-day delay in filing appeal after finding the assessee's explanation regarding police investigation involvement to be bona fide, subject to depositing Rs. 5,000 within 15 days. The Tribunal upheld additions of Rs. 35,44,000 under section 68 for unexplained cash credit and denial of Rs. 68,169 deduction under section 80C due to lack of documentary evidence. However, recognizing that issues were not properly adjudicated due to absence of relevant documents, the Tribunal remanded the matter to CIT(A) for fresh consideration, directing the assessee to file supporting documents with a warning that subsequent defaults would attract no leniency. Case-Laws Income Tax Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773951