2024 (4) TMI 209

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..... - additions u/s 68 and 69 - Assessee not claiming exemption u/s 10(38) at the stage of the assessment proceedings Assessee turned around and make such claim of wanting to cross-examine persons make adverse statements against the Assessee at the stage of the appeal before the ITAT - As decided by HC [ 2023 (2) TMI 392 - ORISSA HIGH COURT] ITAT was justified in accepting the plea of the Assessee tha .....

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..... a, Adv. Mr. Navanjay Mahapatra, Adv. ORDER UPON hearing the counsel the Court made the following. There is gross delay of 303 days in filing this special leave petition. The explanation offered is not sufficient in law to condone the delay. Hence, the application seeking condonation of delay is dismissed. Consequently, the special leave petition is also dismissed keeping open the question of law, .....

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