SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

In the result, the appeals of the assessee are partly allowed

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

4. The basic purpose of appeals is to provide justice to assesses. By not condoning the delay on valid grounds, the CIT(A) has acted against the legislative intent behind appellate proceedings, that too in a case where assessments have been made ex parte. 5. The appeals were dismissed in haste by the CIT(A) ignoring the appellant’s request

SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

In the result, the appeals of the assessee are partly allowed

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

4. The basic purpose of appeals is to provide justice to assesses. By not condoning the delay on valid grounds, the CIT(A) has acted against the legislative intent behind appellate proceedings, that too in a case where assessments have been made ex parte. 5. The appeals were dismissed in haste by the CIT(A) ignoring the appellant’s request

SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

In the result, the appeals of the assessee are partly allowed

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

4. The basic purpose of appeals is to provide justice to assesses. By not condoning the delay on valid grounds, the CIT(A) has acted against the legislative intent behind appellate proceedings, that too in a case where assessments have been made ex parte. 5. The appeals were dismissed in haste by the CIT(A) ignoring the appellant’s request

SRI VARGHESE M.UTHUP,KOCHI vs. THE ACIT,CEN-CIRCLE-2, KOCHI

In the result, the appeals of the assessee are partly allowed

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

4. The basic purpose of appeals is to provide justice to assesses. By not condoning the delay on valid grounds, the CIT(A) has acted against the legislative intent behind appellate proceedings, that too in a case where assessments have been made ex parte. 5. The appeals were dismissed in haste by the CIT(A) ignoring the appellant’s request

SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

In the result, the appeals of the assessee are partly allowed

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

4. The basic purpose of appeals is to provide justice to assesses. By not condoning the delay on valid grounds, the CIT(A) has acted against the legislative intent behind appellate proceedings, that too in a case where assessments have been made ex parte. 5. The appeals were dismissed in haste by the CIT(A) ignoring the appellant’s request

SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

In the result, the appeals of the assessee are partly allowed

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

4. The basic purpose of appeals is to provide justice to assesses. By not condoning the delay on valid grounds, the CIT(A) has acted against the legislative intent behind appellate proceedings, that too in a case where assessments have been made ex parte. 5. The appeals were dismissed in haste by the CIT(A) ignoring the appellant’s request

SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

In the result, the appeals of the assessee are partly allowed

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

4. The basic purpose of appeals is to provide justice to assesses. By not condoning the delay on valid grounds, the CIT(A) has acted against the legislative intent behind appellate proceedings, that too in a case where assessments have been made ex parte. 5. The appeals were dismissed in haste by the CIT(A) ignoring the appellant’s request

SRI VARGHESE M.UTHUP,KOCHI vs. THE ACIT,CEN-CIRCLE-2, KOCHI

In the result, the appeals of the assessee are partly allowed

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

4. The basic purpose of appeals is to provide justice to assesses. By not condoning the delay on valid grounds, the CIT(A) has acted against the legislative intent behind appellate proceedings, that too in a case where assessments have been made ex parte. 5. The appeals were dismissed in haste by the CIT(A) ignoring the appellant’s request

SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

In the result, the appeals of the assessee are partly allowed

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

4. The basic purpose of appeals is to provide justice to assesses. By not condoning the delay on valid grounds, the CIT(A) has acted against the legislative intent behind appellate proceedings, that too in a case where assessments have been made ex parte. 5. The appeals were dismissed in haste by the CIT(A) ignoring the appellant’s request

SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

In the result, the appeals of the assessee are partly allowed

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

4. The basic purpose of appeals is to provide justice to assesses. By not condoning the delay on valid grounds, the CIT(A) has acted against the legislative intent behind appellate proceedings, that too in a case where assessments have been made ex parte. 5. The appeals were dismissed in haste by the CIT(A) ignoring the appellant’s request

SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

In the result, the appeals of the assessee are partly allowed

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

4. The basic purpose of appeals is to provide justice to assesses. By not condoning the delay on valid grounds, the CIT(A) has acted against the legislative intent behind appellate proceedings, that too in a case where assessments have been made ex parte. 5. The appeals were dismissed in haste by the CIT(A) ignoring the appellant’s request

M/S KADIRUR SERVICE CO-OP BANK LTD,KANNUR vs. ITO WARD 2, KANNUR

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes

Bench: Smt. Beena Pillai & Shri Waseem Ahmedassessment Year : 2009-10 M/S. Kadirur Service Co- Operative Bank Ltd., The Income Tax Kadirur, Officer, Thalassery, Ward – 2, Kannur, Kannur. Kerala – 670 642. Vs. Pan: Aaffk6859E Appellant Respondent : Shri Arun Raj .S, Assessee By Advocate Revenue By : Shri Ilayaraja K.S, Sr. Dr

4 of 16 2.1 In view of the above, the assessee could not file the appeal before this Tribunal well in time and by the time the appeal papers were prepared for filing, there arose delay of about 12 days in filing the present appeal before this Tribunal. As reason for the delay in filing the present appeal

PRIMARY HEALTH CENTRE KUNNAMANGALAM KOZHIKODE,KOZHIKODE vs. ITO ,WARD TDS, KOZHIKODE

In the result, appeals filed by the assessee are dismissed

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm

Section 5. This aspect of the matter naturally introduces the consideration of all relevant facts and it is at this stage the diligence of the party or its bona fides may fall for consideration.” (emphasis supplied) 23. On the facts remedy of appeal. The averments made in the application seeking condonation of delay in filing appeals do not show

PRIMARY HEALTH CENTRE KUNNAMANAGALAM KOZHIKODE,KOZHIKODE vs. ITO,WARD TDS, KOZHIKODE

In the result, appeals filed by the assessee are dismissed

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm

Section 5. This aspect of the matter naturally introduces the consideration of all relevant facts and it is at this stage the diligence of the party or its bona fides may fall for consideration.” (emphasis supplied) 23. On the facts remedy of appeal. The averments made in the application seeking condonation of delay in filing appeals do not show

PRIMARY HEALTH CENTRE KUNNAMANGALAM,KOZHIKODE vs. ITO, WARD TDS, KOZHIKODE

In the result, appeals filed by the assessee are dismissed

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm

Section 5. This aspect of the matter naturally introduces the consideration of all relevant facts and it is at this stage the diligence of the party or its bona fides may fall for consideration.” (emphasis supplied) 23. On the facts remedy of appeal. The averments made in the application seeking condonation of delay in filing appeals do not show

PRIMARY HEALTH CENTRE KUNNAMANGALAM,KOZHIKODE vs. ITO, WARD TDS, KOZHIKODE

In the result, appeals filed by the assessee are dismissed

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm

Section 5. This aspect of the matter naturally introduces the consideration of all relevant facts and it is at this stage the diligence of the party or its bona fides may fall for consideration.” (emphasis supplied) 23. On the facts remedy of appeal. The averments made in the application seeking condonation of delay in filing appeals do not show

M/S.KOSAMATTOM FINANCE P. LTD,KOTTAYAM vs. THE ACIT, KOTTAYAM, KOTTAYAM

In the result, the appeal filed by the assessee is dismissed

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

section 255(5) of the Act. He stated that the law is similarly concerned “sufficient cause” in matters relating to belated appeal. According to him, the length of the delay is not relevant and submitted that there is a sufficient cause for delay and this delay is of no fetter in condoning the delay and admitting the same in view

AVINISSERY SERVICE CO-OPERATIVE BANK LTD,THRISSUR vs. THE INCOME TAX OFFICER WARD 2(1),THRISSUR, THRISSUR

delay, which the Tribunal condoned.", "held": "The Tribunal held that the issue is no longer res integra and has been decided in favor of the assessee by the Supreme Court in the case of Mavilayi Services Co-operative Bank Limited. Section 80P(4