Assessee-company had issued paid-up shares including share premium. Assessee did not respond to any of notices, therefore, Assessing Officer treated receipts of such money as unexplained cash credit and made addition. Commissioner (Appeals) confirmed additions. The appeal before the Tribunal was barred by 24 days.  Tribunal held that neither an affidavit of Director was filed, nor exact details were submitted as to how this delay had happened.  Accordingly the appeal is dismissed  as time barred. (AY. 2012-13)