https://www.taxtmi.com/caselaws?id=467082 Tribunal discretion to condone delay was exercised where the appellant produced credible unrebutted evidence explaining a 625 day delay; consequentially, materially relevant additional documents addressing the source of disputed bank deposits were admitted at the Tribunal stage because they went to the root of the controversy and their admission did not prejudice fair adjudication. The tax addition under the unexplained cash provision was not finally sustained; instead the matter was remitted to the Assessing Officer for fresh adjudication on merits in light of the newly admitted records and with opportunity to be heard. en-us Thu, 17 Mar 2016 00:00:00 +0530 Thu, 05 Mar 2026 19:17:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467082 Tribunal discretion to condone delay was exercised where the appellant produced credible unrebutted evidence explaining a 625 day delay; consequentially, materially relevant additional documents addressing the source of disputed bank deposits were admitted at the Tribunal stage because they went to the root of the controversy and their admission did not prejudice fair adjudication. The tax addition under the unexplained cash provision was not finally sustained; instead the matter was remitted to the Assessing Officer for fresh adjudication on merits in light of the newly admitted records and with opportunity to be heard. Case-Laws Income Tax Thu, 17 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467082