Search: condonation of delay

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Section 72A6

M/S MALLELIL INDUSTRIES PVT LTD,PATHANAMTHITTA vs. THE ITO , THIRUVALLA

ITA 557/COCH/2023[2018-19]Status: DisposedITAT Cochin26 Sept 2024AY 2018-19

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri Surendranath Rao, CAFor Respondent: Smt. Girly Albert, Sr. D.R

Section 72A

delay in filing the appeal by the assessee was attributable to the change of auditor and therefore we are of the view that there was sufficient cause which prevented the assessee in filing the appeal within the specified time. Accordingly, we condone the same and proceed to adjudicate the issue raised by the assessee on merit. 3. The only issue