2021 (2) TMI 1064

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....directed against the order dated 24th April, 2019 passed by Ld. CIT(A) -2, New Delhi relating to assessment year 2015-16. 2. The only effective ground raised by the assessee reads as under :- "On the facts and in the circumstances of the case and in law the Ld. CIT(Appeals) erred in confirming the addition made by the Assessing Officer in a sum of Rs. 16,68,754/- by disallowing claim u/s 80JJA ....

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....ng on various decisions he submitted that the delay in filing of the appeal should be condoned. 3. After hearing the Ld. DR and after considering the contents of the condonation application, the delay in filing of this appeal is condoned and the appeal is admitted for adjudication. 4. Facts of the case, in brief, are that the assessee is an individual and is a director of a company M/s. BAMPSL S....

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....rove its case and counter the findings of the AO. I do not find any reason to interfere with the order of the AO. The ground is dismissed." 5. Aggrieved with such order of the Ld. CIT(A) the assessee is in appeal before the Tribunal. 6. I have heard the rival arguments made by both the sides, perused the order of the AO and Ld. CIT(A) and the paper book filed on behalf of the assessee . I find....