https://www.taxtmi.com/caselaws?id=751524 Delay in filing the Tribunal appeal was not condoned because the assessee gave no satisfactory explanation for the 24-day delay and filed no supporting affidavit or confirmations. The Tribunal noted repeated non-appearance before the Assessing Officer, CIT(A) and itself, and the absence of any substantive material on merits, including particulars of share applicants or sources of funds. As condonation was refused, the appeal was dismissed as time-barred and the addition under Section 68 treating the credit as unexplained remained undisturbed without examination on merits. en-us Tue, 02 Apr 2024 00:00:00 +0530 Thu, 18 Apr 2024 14:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751524 Delay in filing the Tribunal appeal was not condoned because the assessee gave no satisfactory explanation for the 24-day delay and filed no supporting affidavit or confirmations. The Tribunal noted repeated non-appearance before the Assessing Officer, CIT(A) and itself, and the absence of any substantive material on merits, including particulars of share applicants or sources of funds. As condonation was refused, the appeal was dismissed as time-barred and the addition under Section 68 treating the credit as unexplained remained undisturbed without examination on merits. Case-Laws Income Tax Tue, 02 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751524