https://www.taxtmi.com/caselaws?id=759747 ITAT Cochin dismissed assessee's appeal filed with 346-day delay against assessment order u/s 143(3). The tribunal found no reasonable explanation for the delay, particularly the 90-day period after assessee's acknowledged knowledge of the delayed appeal on 28.10.2022. The assessee filed contradictory affidavits with different dates regarding knowledge of assessment, which the tribunal condemned as false and misleading. The Revenue's uncontroverted report disproved the assessee's claims. The tribunal noted the second affidavit was filed deceptively without court direction to meet earlier observations, constituting abuse of process. With no credible explanation for delay and false affidavits submitted, the tribunal found no reasonable cause meriting condonation of delay and dismissed the appeal. en-us Fri, 31 May 2024 00:00:00 +0530 Mon, 07 Oct 2024 09:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759747 ITAT Cochin dismissed assessee's appeal filed with 346-day delay against assessment order u/s 143(3). The tribunal found no reasonable explanation for the delay, particularly the 90-day period after assessee's acknowledged knowledge of the delayed appeal on 28.10.2022. The assessee filed contradictory affidavits with different dates regarding knowledge of assessment, which the tribunal condemned as false and misleading. The Revenue's uncontroverted report disproved the assessee's claims. The tribunal noted the second affidavit was filed deceptively without court direction to meet earlier observations, constituting abuse of process. With no credible explanation for delay and false affidavits submitted, the tribunal found no reasonable cause meriting condonation of delay and dismissed the appeal. Case-Laws Income Tax Fri, 31 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759747