2023 (12) TMI 1443

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....S SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS SRI.SHARAD JOSEPH KODANTHARA SRI.JOHN VITHAYATHIL SRI.AIBEL MATHEW SIBY FOR THE RESPONDENT : BY SRI JOSE JOSEPH,SC JUDGMENT Dr. A.K.Jayasankaran Nambiar, J. This Income Tax Appeal impugns an order dated 03.07.2023 of the Income Tax Appellate Tribunal, Cochin Bench, Cochin, in ITA No.138/COCH/2020, pertaining to the assessmen....

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....id affidavit was not filed, and consequently, the Tribunal proceeded to dismiss the delay condonation application and, thereafter, the appeal itself. 3. Before us, it is the submission of the learned Senior counsel Sri.V.Abraham Markose, appearing on behalf of the appellant, that the fresh affidavit as sought by the Tribunal was, in fact, ready to be filed before the Tribunal on the date when the....