Search: condonation of delay

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Section 343 Section 36(1)3 Section 260A3 Section 11(2)3 Section 36(2)2 Section 119(2)(b)2 Exemption2 Condonation of Delay2

COMMISSIONER OF INCOME TAX EXEMPTIONS KOLKATA vs. M/S INDIAN SUGAR MILLS ASSOCIATION

The appeal is dismissed

ITAT/270/2023HC Calcutta10 Jan 2024

Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Supratim Bhattacharya Date : 10Th January, 2024. Appearance : Ms. Smita Das De, Adv. ..For Appellant The Court: We Have Heard Smita Das De, Learned Standing Counsel For Appellant Revenue. The Respondent Has Been Served & An Affidavit Of Service Has Been Filed But None Appears For The Respondent. There Is A Delay Of 44 Days In Filing The Appeal & We Have Perused The Condone Delay Petition & We Find Sufficient Causes Were Shown For Not Preferring The Appeal Within The Period Of Limitation. Hence, The Application Is Allowed & The Delay In Filing The Appeal Is Condoned. This Appeal By The Revenue Filed Under Section 260A Of The Income Tax Act, 1961(The Act) Is Directed Against The Order Dated 25.5.2023 Passed By The Income Tax Appellate Tribunal B Bench, Kolkata (The Tribunal) In Ita/480/Kol/2022 For The Assessment Year 2018-19. The Revenue Has Raised The Following Substantial Questions Of Law For Consideration :

Section 11Section 119(2)(b)Section 143(1)Section 260A

Section 119(2)(b) by which the powers delegated to the Principal Chief 3 Commissioner of Income Tax/Commissioner of Income Tax to condone the delay in filing Form 10B beyond 365 days up to 3 years from the assessment year 2018-19 or for subsequent year. Applying the said circular the learned Tribunal affirmed the order passed

COMMISSIONER OF INCOME TAX EXEMPTIONS KOLKATA vs. M/S INDIAN SUGAR MILLS ASSOCIATION

COMMISSIONER OF INCOME TAX EXEMPTIONS KOLKATA vs. M/S INDIAN SUGAR MILLS ASSOCIATION

COMM OF INCOME TAX (EXEMPTION), KOLKATA vs. ST JOHN DIOCESAN GIRLS HIGHER SECONDARY SCHOOL

PRINCIPAL COMMISSIONER OF INCOME TAX ,KOLKATA - 2 vs. M/S MADHU JAYANTI INTERNATIONAL LTD.

PRINCIPAL COMMISSIONER OF INCOME TAX 5 KOLKATA vs. PREMIER TIE UP PVT LTD