https://www.taxtmi.com/caselaws?id=197404 The ITAT upheld the CIT(A)'s decision to dismiss the appeal due to a delay in filing, citing insufficient cause and lack of evidence. The additions of unexplained capital introduction and unsecured loans were upheld as the assessee failed to provide required details and explanations. The ITAT emphasized diligence and proper verification, ultimately dismissing the appeal and affirming the AO's decisions. en-us Fri, 19 Apr 2013 00:00:00 +0530 Fri, 05 Jan 2018 15:40:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197404 The ITAT upheld the CIT(A)'s decision to dismiss the appeal due to a delay in filing, citing insufficient cause and lack of evidence. The additions of unexplained capital introduction and unsecured loans were upheld as the assessee failed to provide required details and explanations. The ITAT emphasized diligence and proper verification, ultimately dismissing the appeal and affirming the AO's decisions. Case-Laws Income Tax Fri, 19 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197404