JUDGMENT

The petitioner is a charitable society engaged in the business of procuring and marketing of milk and production of allied products. The petitioner is also an assessee under the Income Tax Act . Grievance highlighted by the petitioner in this writ petition is against Ext.P5 order passed by the Income Tax Appellate Tribunal by which the appeal submitted by the petitioner was rejected on the ground of delay.

2. Facts that led to the filing of this writ petition are as follows:

Being aggrieved by the Ext P1 order of assessment pertaining to the assessment year 2017-2018, the petitioner submitted Ext.P2 appeal before the First Appellate Authority. The said appeal was rejected as per Ext.P3. Challenging the same, the petitioner submitted Ext.P4 appeal before the Appellate Tribunal, along with the application to condone delay of 310 days in filing the same. However, the said delay condonation application was dismissed by the Appellate Tribunal as per Ext.P5. This is under challenge in this writ petition.

3. A statement has been submitted by the respondents 1 and 2, in response to the averments contained in the writ petition, wherein, they denied the averments contained in the wr