https://www.taxtmi.com/caselaws?id=430109 The appeal filed by the assessee was dismissed by the Tribunal due to a delay of 638 days in filing the appeal, lack of specific reasons in the condonation of delay petition, casual approach and non-appearance in proceedings, assessment based on best judgment, absence of representation during Tribunal proceedings, and overall lack of seriousness in pursuing the appeal. The Tribunal upheld the findings of the Commissioner of Income Tax (Appeals) regarding additions made under sections 68 and 14A of the Income-tax Act. en-us Thu, 03 Nov 2022 00:00:00 +0530 Fri, 11 Nov 2022 09:01:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430109 The appeal filed by the assessee was dismissed by the Tribunal due to a delay of 638 days in filing the appeal, lack of specific reasons in the condonation of delay petition, casual approach and non-appearance in proceedings, assessment based on best judgment, absence of representation during Tribunal proceedings, and overall lack of seriousness in pursuing the appeal. The Tribunal upheld the findings of the Commissioner of Income Tax (Appeals) regarding additions made under sections 68 and 14A of the Income-tax Act. Case-Laws Income Tax Thu, 03 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430109