MUDIYILATHU RADHAKRISHNAKURUP RESMIKALA,CHENGANNOOR vs. ITO, WARD-2, THIRUVALLA, THIRUVALLA
In the result, the appeals filed by the assessee stand partly allowed for statistical purposes
ITA 725/COCH/2025[2015-16]Status: DisposedITAT Cochin20 Nov 2025AY 2015-16
Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm
For Appellant: Shri Lokanathan, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 12A(1)(ac)Section 139(1)Section 144Section 271(1)Section 271(1)(c)Section 282(1)
penalty u/s. 271(1)© of the Act vide order dated 09.03.2024. 5. Being aggrieved, an appeal was filed before the CIT(A), who vide the impugned order dismissed the appeal without condoning the delay in filing the appeal.
6. Being aggrieved, the appellant is in appeal before this Tribunal in the present appeal.
7. We have heard the rival contentions