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1 result for “condonation of delay”+ Section 234clear

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Key Topics

Section 1473Section 143(2)2

BAIJU LEKSHMANAN,KOLLAM vs. ITO, WARD 1 & TPS, ALAPPUZHA

In the result, the appeal of the assessee is dismissed

ITA 144/COCH/2025[2017-18]Status: DisposedITAT Cochin12 Jun 2025AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Sonjoy Sarmaassessment Years: 2017-18 Baiju Lekshmanan Ito, Ward-1 & Tps, V. Alappuzha Marackasseril, Atiramthengu, Alumpeedika Po, Prayar South, Kollam – 690547. Pan : Ambpl8921A. (Appellant) (Respondent) Appellant By : Shri Akhil Shaji, Advocate Respondent By : Smt. Leena Lal, Snr Ar. Date Of Hearing : 03.06.2025 Date Of Pronouncement : 12.06.2025 O R D E R Per Sonjoy Sarma: This Appeal Is Filed By The Assessee Against The Order Dated 27.11.2024 By The National Faceless Appeal Centre (Hereinafter Referred To As ‘Cit(A)’] For The Assessment Year 2017–18. 2. The Registry Has Informed That The Appeal Filed By The Assessee Is Barred By Limitation By 17 Days. An Application Seeking Condonation Of Delay For 17 Days Has Been Filed By The Assessee Explaining Reasons For Such Delay. We, After Considering The Application For Condoning The Delay, Condone The Delay & Admit The Appeal For Adjudication.

For Appellant: Shri Akhil Shaji, AdvocateFor Respondent: Smt. Leena Lal, Snr AR
Section 133(6)Section 139Section 143(2)Section 147Section 69A

condone the delay and admit the appeal for adjudication. 2 Baiju Lekshmanan 3. Brief Facts of the case are that the case of the assessee was selected for re-assessment u/s 147 of the Act based on information that the assessee had made cash deposits totaling Rs.10587899/- in his bank account maintained with South Indian Bank during the relevant financial