2024 (2) TMI 1390

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....itioner : S. Arun Raj, C.T. Suja. For the Respondent : Sri. Cyriac Tom-SC. JUDGMENT The present writ petition has been filed impugning Ext. P4 order passed by the Income Tax Appellate Tribunal ('Tribunal', for short), Cochin Bench (SMC), Kochi dismissing the Income Tax Appeal, ITA No. 375/Coch/2016, filed by the petitioner for non-prosecution. 2. The petitioner, a private limited compa....

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....9;nil' return, after claiming deduction under Section 10A of the Act for an amount of Rs.45,43,302/-. The petitioner was issued notice under Section 143(2) of the Act and the petitioner filed detailed reply explaining the reason for the claim under Section 10A of the Act in the return filed pursuant to Section 148 notice. In the assessment order in Ext. P1, the assessing authority disallowed t....

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....etition on 9.4.2019 before the Tribunal praying for recalling of order dated 24.10.2016 and requesting the Tribunal to decide the appeal on merits. However, the said application came to be rejected, vide order dated 23.8.2019 in Ext. P6, on the ground that the Tribunal does not have the power to condone the delay in filing the miscellaneous application, inasmuch as the limitation period for filing....