https://www.taxtmi.com/caselaws?id=793087 Delay in filing the appeal was condoned because the 28-day delay was explained as resulting from electronic receipt of the appellate order, a bona fide expectation of physical service, and no negligence or mala fides. On the merits, the addition for unexplained cash deposits under section 69A was deleted because the assessee supported the source with a cash flow statement and bank records showing interest income, loan recoveries, opening balance, and accumulated cash; the Tribunal found the explanation plausible and held that the Revenue brought no positive material to disprove availability of funds or establish undisclosed income. The appeal was allowed. en-us Fri, 08 May 2026 00:00:00 +0530 Mon, 08 Jun 2026 14:49:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793087 Delay in filing the appeal was condoned because the 28-day delay was explained as resulting from electronic receipt of the appellate order, a bona fide expectation of physical service, and no negligence or mala fides. On the merits, the addition for unexplained cash deposits under section 69A was deleted because the assessee supported the source with a cash flow statement and bank records showing interest income, loan recoveries, opening balance, and accumulated cash; the Tribunal found the explanation plausible and held that the Revenue brought no positive material to disprove availability of funds or establish undisclosed income. The appeal was allowed. Case-Laws Income Tax Fri, 08 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793087