P.K YOOSUF ,THRISSUR vs. THE JCIT RANGE 2 , THRISSUR
ITA 429/COCH/2023[2017-18]Status: DisposedITAT Cochin07 Nov 2024AY 2017-18
Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhassessment Year - 2017-2018 Shri P.K. Yoosuf, Thrissur – 680 703 Pan Afipy1654F C/O. M/S. Arikkat Vijayan Joint Commissioner Of Menon Associates, Vs. Income Tax, Range-2, Advocates, “Pratibha” Thrissur. North Railway Station Road, Ernakulam, Kochi-18. Kerala. (Appellant) (Respondent) Assessee By : Ms. Krishna K. Advocate Revenue By : Smt. V. Swarnalatha, Sr. Dr Date Of Hearing : 22.08.2024 Date Of Pronouncement : 07.11.2024 Order Per Bench : This Assessee’S Appeal, For The Assessment Year 2017-2018, Arise Against The Order Of The Learned Cit(A)- Nfac Vide Din & Order No.Itba/Nfac/S/250/2022- 23/1044931801(1) Dated 25.08.2022, In Proceedings U/S.271D Of The Income-Tax Act, 1961; In Short “The Act”.
For Appellant: Ms. Krishna K. AdvocateFor Respondent: Smt. V. Swarnalatha, Sr. DR
Section 269SSection 271D
2. Delay of 218 days in filing the instant appeal is condoned as per assessee’s solemn averments in light of Collector, Land Acquisition vs., MST Katiji [1987] 167 ITR 471
(SC) having settled the law long back that all such technical aspects must make a way for the cause of substantial justice.
3. It emerges during the course
