2025 (2) TMI 82

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..... gainst an ex-parte order of Commissioner of Income Tax (Appeals)/Additional/Joint Commissioner of Income Tax(Appeals)-2, Coimbatore (hereinafter referred to as 'the CIT(A)') dated 11.01.2024, for assessment year 2016-17. 2. The appeal is time barred by five days. The assessee has filed a petition for condonation of delay supported by an affidavit. After perusal of the same, I am satisfied .....

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..... wance of expenses to Rs.11,25,140/-. The assessee in appeal before the Tribunal has assailed the aforesaid addition. 4. Shri Rajesh Tiwari, representing the department prayed for upholding impugned order and dismissing appeal of the assessee. He submitted that the assessee has failed to substantiate the expenditure claimed. 5. It is an undisputed fact that the assessee has filed return of income .....

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