In the result, appeals of Assessee are dismissed
Bench: Shri Bhavnesh Saini
section 142A(1) of the I.T. Act, perhaps the assessee never wanted to challenge the additions before the Ld. CIT(A). It, therefore, appears that whatever explanation have been made by the assessee before the Ld. CIT(A) for condonation of delay was clearly an afterthought as assessee has no merit in his appeals. It may also be noted here