https://www.taxtmi.com/caselaws?id=774798 ITAT Pune condoned a 198-day delay in filing appeal before CIT(A) in a case involving unexplained money under section 69A. The tribunal held that non-representation by tax consultant should not be fatal to the assessee, depriving them of a hearing on merits. The matter was restored to CIT(A) for fresh adjudication. The assessee was directed to provide updated contact details to the department and remain vigilant regarding proceedings without seeking unnecessary adjournments. en-us Tue, 13 May 2025 00:00:00 +0530 Tue, 15 Jul 2025 08:39:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774798 ITAT Pune condoned a 198-day delay in filing appeal before CIT(A) in a case involving unexplained money under section 69A. The tribunal held that non-representation by tax consultant should not be fatal to the assessee, depriving them of a hearing on merits. The matter was restored to CIT(A) for fresh adjudication. The assessee was directed to provide updated contact details to the department and remain vigilant regarding proceedings without seeking unnecessary adjournments. Case-Laws Income Tax Tue, 13 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774798