2024 (6) TMI 1064

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....RABLE MR. JUSTICE MURALI PURUSHOTHAMAN For the Petitioner: By Adv C.A. Jojo For the Respondents: Sri. Christopher Abraham, Sri. P.R. Ajithkumar - SC JUDGMENT The petitioner Society is an assessee under the Income Tax Act, 1961 (for short, 'the Act'). Against Ext. P1 order of assessment passed by the 1st respondent under Section 143(3) of the Act, the petitioner preferred Ext. P3 appeal....

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....Therefore, I am of the view that in the absence of existence of reasonable cause and also in the absence of proper explanation and reasons, without being supported by proper evidence, the appeal filed by the assessee late by 18 days, the delay is not condonable. Hence, the appeal of the assessee I not admitted and the same is dismissed in limine." 2. Ext.P4 is the petition to condone the delay ....

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....prayed that the assessing authority may be pleased to condone the delay of 14 days in filing the appeal." On going through the reason stated in Ext. P4, I find that the petitioner has stated sufficient reason in the application for condonation of delay. 3. The 2nd respondent has taken technical view in dismissing the application to condone the delay and in consequently dismissing the appeal.....