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3 results for “condonation of delay”+ Section 210clear

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Key Topics

Section 260A4Section 402Disallowance2Condonation of Delay2Addition to Income2

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. M/S KESORAM INDUSTRIES LTD

ITAT/232/2022HC Calcutta05 Dec 2022

Bench: : The Hon’Ble Justice T.S. Sivagnanam

Section 260ASection 37

condonation of delay being IA No.GA/1/2022 is allowed. This appeal filed under Section 260A of the Income Tax Act, 1961 (the Act, for brevity) is against the order dated 21st October, 2020 passed by the Income Tax Appellate Tribunal, ‘Virtual Court-A’ Bench, Kolkata (Tribunal) in ITA Nos.1195 & 1776/Kol/2019 for the assessment year 2011-12. The revenue has raised

PRINCIPAL COMMISSIONER OF INCOME TAX 1,KOLKATA vs. NISSIN ABC LOGISTICS P LTD

Accordingly, the appeal fails and dismissed

ITAT/185/2022HC Calcutta15 Nov 2022

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Dated : November 15, 2022. Appearance: Mr. Tilak Mitra, Adv. …For Appellant Mr. J. P. Khaitan, Sr. Adv. Mr. A. Gupta, Adv. Mr. I. Banerjee, Adv. …For Respondent Ga/1/2022 The Court :- We Have Heard Mr. Tilak Mitra, Learned Standing Counsel For The Appellant & Mr. J. P. Khaitan, Learned Senior Counsel For The Respondent. There Is A Delay Of 210 Days In Filing This Appeal. We Have Perused The Affidavit Filed In Support Of The Petition & Found Sufficient Cause Has Been Shown For Condonation Of Delay. Accordingly, The Application Is Allowed & The Delay In Filing The Appeal Is Condoned.

Section 260ASection 40Section 9(1)(i)Section 9(1)(vii)

210 days in filing this appeal. We have perused the affidavit filed in support of the petition and found sufficient cause has been shown for condonation of delay. Accordingly, the application is allowed and the delay in filing the appeal is condoned. ITAT/185/2022 This appeal filed by the revenue under Section

PRINCIPAL COMMISSIONER OF INCOME TAX-12,KOLKATA vs. M/S.SOORAJMULL NAGARMULL

In the result, the appeal is dismissed and the substantial questions of

ITAT/46/2020HC Calcutta23 Nov 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 148Section 260ASection 41Section 41(1)

condoned the delay in filing the appeal. GA No. 01 of 2020 is allowed. 3. This appeal filed by the revenue under Section 260A of the Act is directed against the order passed by the Income Tax Appellate Tribunal “B” Bench Kolkata (Tribunal), dated 20.07.2018 in ITA No. 1907/Kol/2016 for the assessment year 2001-2002. ITAT