2023 (7) TMI 1576

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....ora, AM: This is an Appeal by the Assessee agitating the order under section 263 of the Income-tax Act, 1961 ('the Act') dated 29.3.2019 by the Commissioner of Income-tax (Exemptions), Cochin [CIT(E)] in respect of the assessee's assessment u/s.143(3) of the Act dated 30.12.2016 for assessment year (AY) 2014-2015. 2.1 At the outset, it was found that the appeal, filed on 19.3.2020, is delayed b....

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.... in time due to factors beyond our control. We are filing an appeal against this order on 20/02/2020. There is a delay of 329 days in filing the appeal. We feel that we have a strong case based on merits. It is prayed that the delay may be condoned and our appeal may be accepted. Sd/- Melappelly Mathai Marshel Executive Director. Dated : 20.02.2020" The Bench had on an earlier occ....