2026 (6) TMI 563

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....pikrishnan Nambiar, Shri. K. John Mathai, Sri. Joson Manavalan, Sri. Kuryan Thomas, Shri. Paulose C. Abraham, Shri. Venkitesh M.J, Smt. Varsha S. Nambiar, Smt. Rini Anna Kurian. For the Respondent: Sri. Jose Joseph - SC. JUDGMENT PER DEVAN RAMACHANDRAN, J. The appellant challenges the impugned order of the learned Income Tax Appellate Tribunal (ITAT), Cochin Bench, because it has refus....

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....he impugned order, that the specific averments in the application are also to the effect that, as soon as the appellant came to be aware that the appeal had not been filed, it took necessary steps to do so, through a new tax consultant. She argued that these statements could not have been disbelieved because, it has also been further averred that the earlier tax auditors withdrew from the audit as....

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....f delay in a casual manner, particularly when it involves large amounts of time. 5. That said, when an application seeking delay is considered, the reasons stated in explanation will have to be scrutinized and insistently assessed. 6. The explanation offered by the appellant is that their earlier auditors had withdrawn from their assignment and that another Firm had to be engaged. The averme....

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....ed specific details of their former and present Auditors, thus probabalising their case. 9. In such perspective, we are of the opinion that, even within the rigour of the declarations in Guruswamy H. (supra), this Court will be justified in finding in favour of the appellant, particularly since the statutory appeal they filed before the learned ITAT is one at the first instance before a judicia....