https://www.taxtmi.com/caselaws?id=468092 Delay of 82 days in filing the Tribunal appeal was condoned after the assessee explained that notices and the order were uploaded on the departmental portal and were not noticed in time, with the Tribunal taking a liberal view in the interest of justice. On the cash deposit addition, the assessee claimed the deposits were linked to advance and sale consideration from jointly owned agricultural land, supported by affidavits and sale deeds. As those materials had not been properly examined by the lower authorities and went to the root of the dispute, the Tribunal remanded the matter for de novo assessment with admission and verification of the additional evidence. en-us Fri, 14 Feb 2025 00:00:00 +0530 Wed, 15 Apr 2026 20:22:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468092 Delay of 82 days in filing the Tribunal appeal was condoned after the assessee explained that notices and the order were uploaded on the departmental portal and were not noticed in time, with the Tribunal taking a liberal view in the interest of justice. On the cash deposit addition, the assessee claimed the deposits were linked to advance and sale consideration from jointly owned agricultural land, supported by affidavits and sale deeds. As those materials had not been properly examined by the lower authorities and went to the root of the dispute, the Tribunal remanded the matter for de novo assessment with admission and verification of the additional evidence. Case-Laws Income Tax Fri, 14 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468092