KERALA STATE FINANCIAL ENTERPRISES LIMITED,THRISSUR vs. DCIT CIRCLE 1(1) & TPS, THRISSUR
In the result, the assessee’s appeal is dismissed
ITA 933/COCH/2022[2017-18]Status: DisposedITAT Cochin16 Jan 2024AY 2017-18
Bench: Shri Sanjay Arora & Shri Manomohan Daskerala State Financial Dy. Cit, Circle - 1(1) & Tps Enterprises Ltd. Thrissur Bhadratha, Museum Road Vs. Chembukkavu - 680020 Thrissur [Pan:Aabct3817A] (Appellant) (Respondent)
For Appellant: Shri Harikrishnanunny, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 143(3)Section 36(1)(vii)
delay attending its filing. The restoration thereto for considering the same, challenged on the ground of the appeal having been already decided, did not find acceptance by the Hon’ble Apex Court, explaining that an order dismissing an appeal as barred by time is also an order disposing the appeal, since admitted, passed in exercise of the appellate power
