2019 (5) TMI 1006

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....ARIKUMAR AND SRI.ARJUN RAGHAVAN For The RESPONDENT : SMT THUSHARA JAMES-GP JUDGMENT The petitioner a Co-operative Society, challenging an Assessment Order, filed an appeal before the Income Tax Appellate Tribunal. The appeal was filed with delay of 122 days. The petitioner explained the reasons for the delay with reference to the illness of the Secretary of the Society. The delay applicat....