https://www.taxtmi.com/caselaws?id=792555 A short, bona fide delay in filing an appeal should be condoned where the explanation shows no mala fides or deliberate negligence, because substantial justice prevails over technical limitation. An investment in agricultural land supported by bank statements, ledger entries, purchase deed details and loan receipts cannot be treated as unexplained merely due to a name mismatch or because it was not recorded in a business balance sheet. Since some evidence still required verification, the matter was restored to the Assessing Officer for limited inquiry and fresh adjudication in accordance with law. en-us Fri, 24 Apr 2026 00:00:00 +0530 Sat, 30 May 2026 08:29:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792555 A short, bona fide delay in filing an appeal should be condoned where the explanation shows no mala fides or deliberate negligence, because substantial justice prevails over technical limitation. An investment in agricultural land supported by bank statements, ledger entries, purchase deed details and loan receipts cannot be treated as unexplained merely due to a name mismatch or because it was not recorded in a business balance sheet. Since some evidence still required verification, the matter was restored to the Assessing Officer for limited inquiry and fresh adjudication in accordance with law. Case-Laws Income Tax Fri, 24 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792555