Vinod Asarwal v. Pr CTT

61 ITR (Trib) 598Income Tax Appellate Tribunal2018#21271 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2023.

Judgments citing Vinod Asarwal v. Pr CTT

BHARAT PRADHAN,DARJEELING vs. ITO, WARD-3(3) , DARJEELING

ITA 87/KOL/2021[2014-15]Status: DisposedITAT Kolkata16 Jan 2023AY 2014-15

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. No. 87/Kol/2021 Assessment Year: 2014-2015 Bharat Pradhan, ...................................Appellant Chandra Bhawan, Bloomfield Cess Road, Dali, Darjeeling-734101, West Bengal [Pan: Aenpp6778B] -Vs.- Income Tax Officer,..............................Respondent Ward-3(3), Darjeeling, Office Of The Income Tax Officer, A.J.C. Bose Road, P.O. & Dist. Darjeeling, Pin-734101 Appearances By: Smt. Mita Rizvi, Appeared On Behalf Of The Assessee N O N E, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : January 09, 2023 Date Of Pronouncing The Order : January 16, 2023 O R D E R

Section 50C(2)

…cause of substantial justice should be preferred. In support of condonation of delay for bona fide reasons beyond the control of the appellant, the appellant would also rely on the order of jurisdictional Tribunal in the case of Vinod Asarwal vs Pr CTT (2018) 61 ITR (Trib) 598 (Kol). 10) The Hon’ble ITAT Delhi in the case of Royal Airways Ltd. vs. ADIT, [2006] 98 ITD 259 (Del) condoned the delay of 9 to 11 years in filing appeals by holding as under : “20. ……..It is not a case where the assessee could expect to have derived any mileage on account of the matter getting delayed. The delay in filing of appeals has c…

PURAN PRADHAN ,DARJEELING vs. ITO, WARD-3(3), DARJEELING

ITA 86/KOL/2021[2014-15]Status: DisposedITAT Kolkata16 Dec 2022AY 2014-15

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawali.T.A. No. 86/Kol/2021 Assessment Year: 2014-2015 Puran Pradhan, ...................................Appellant Chandra Bhawan, Bloomfield Cess Road, Dali, Darjeeling-734101, West Bengal [Pan: Aqdpp2162M] -Vs.- Income Tax Officer,..............................Respondent Ward-3(3), Darjeeling, Office Of The Income Tax Officer, A.J.C. Bose Road, P.O. & Dist. Darjeeling, Pin-734101 Appearances By: Shri S.K. Tulsiyan, Advocate & Smt. Mita Rizvi, Appeared On Behalf Of The Assessee Smt. Ranu Biswas, Addl. Cit (D.R.), Appeared On Behalf Of The Revenue

Section 250

…ITA No. 86/KOL/2021 Assessment Year: 2014-2015 Puran Pradhan, Darjeeling IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Girish Agrawal, Accountant Member I.T.A. No. 86/KOL/2021 Assessment Year: 2014-2015 Puran Pradhan, ...................................Appellant Chandra Bhawan, Bloomfield Cess Road, Dali, Darjeeling-734101, West Bengal [PAN: AQDPP2162M] -Vs.- Income Tax Officer,..............................Respondent Ward-3(3), Darjeeling, Office of the Income Tax Officer, A.J.C. Bose Road, P.O. & Dist. Darjeeling, Pin-734101 Appearances by: Sh…

KARNATAKA MAHILA HINDI SEVA SAMITHI,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX (CPC), BANGALORE

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

ITA 399/BANG/2021[2014-15]Status: DisposedITAT Bangalore01 Nov 2021AY 2014-15

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

For Appellant: Sri.C.Sandeep, CAFor Respondent: Sri.Sankar Ganesh K, JCIT-DR

Section 10Section 10(22)Section 139(9)Section 143(1)

…ise of the Tax Consultant, the delay is not on account of any malafide or negligence on the part of the assessee. In this context, we rely on the following judicial pronouncements:- (a) Vijay Vishin Meghani v. DCIT 398 ITR 250 (Bom) (b) Vinod AGarwal v. PCIT 61 ITR (Trib) 598 (Kol.) 7.3 The Hon’ble Apex Court in the case of Collector, Land Acquisition v. MST.Katiji and Others reported in (1987) 167 ITR 471 (SC) had held that it cannot be presumed that delay is deliberate, because the litigant does not stand to benefit by resulting in delay. The Hon’ble Apex Court had stated that if the delay is condoned, there…

M/S. Y.R. TRADERS (P) LTD., ,KOLKATA vs. PRINCIPAL CIT, KOLKATA - 1, KOLKATA , KOLKATA

In the result, the appeal of the assessee is allowed

ITA 1006/KOL/2018[2013-14]Status: DisposedITAT Kolkata22 Jan 2020AY 2013-14

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1006/Kol/2018 ("नधा"रणवष" / Assessment Year:2013-14)

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Ram Bilash Meena, CIT DR

Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “A”, BENCH KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.1006/Kol/2018 ("नधा"रणवष" / Assessment Year:2013-14) M/s Y.R. Traders (P) Ltd. Vs. PCIT, Kolkata-1, Kolkata 2nd Floor, Room No. 202, 1, British India Street, Kolkata- 700069 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACY 4873 E (Assessee) .. (Respondent) Assessee by : Shri S.K. Tulsiyan, Advocate Respondent by :Shri Ram Bilash Meena, CIT DR सुनवाईक"तार"ख/ Date of Hearing : 24/12/2019 घोषणाक"तार"ख/Date of Pronouncement : 22/01/2020 आदेश / O R D E R Per A.L. Saini, AM: The captioned appeal fil…