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2022 (11) TMI 533 - AT - Income TaxCondonation of delay - delay of 638 days in filing the present appeal - Addition u/s 68 and 14A - HELD THAT:- Explanation submitted in the petition for condonation of delay of 638 days in filing the present appeal does not in any way persuade us to grant the condonation. Accordingly, filing of this appeal is barred by limitation. Even otherwise, having gone through the orders of Ld. CIT(A) and the Ld. AO with the assistance of Ld. CIT, DR, the above stated facts on the conduct of assessee before the authorities below in various proceedings under the Act, reflects that assessee is abusing the process of law time and again. CIT(A) has meritoriously dealt with the issues raised by the assessee in respect of the addition made u/s. 68 towards share capital and share premium and the disallowance made u/s. 14A of the Act based on material available on record. Accordingly, we do not find any reason to interfere with the findings given by the Ld. CIT(A) and thus, grounds taken by the assessee are dismissed.
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