2010 (7) TMI 74

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....ation of delay of 76 days in re-filing the appeal. For the reasons stated in the application, delay of 76 days in re-filing the appeal is condoned. Accordingly, application stands disposed of. ITA 875/2010 1. The present appeal has been filed under Section 260A of Income Tax Act, 1961 (for brevity "Act 1961") challenging the order dated 30th April, 2009 passed by the Income Tax Appellate Trib....

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....to the income declared. The addition consisted of Rs.7,03,540/- on account of excess stock, Rs.2,75,000/- on account of showroom renovation and Rs.1,05,000/- on account of excess cash found. 4. However, immediately thereafter, on 13th March, 2002 assessee withdrew the admission and stated that there was neither excess cash nor stock or expense incurred on renovation. 5. Both the CIT(A) and ITA....