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8 results for “condonation of delay”+ Section 249(2)clear

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Key Topics

Section 260A9Condonation of Delay6Section 271(1)(c)4Capital Gains3Long Term Capital Gains3Section 10(38)2Section 2632Penny Stock2

PRINCIPAL COMMISSIONER OF INCOME TAX-I, KOLKATA vs. SHRI RAKESH KUMAR KHEMUKA

ITAT/163/2021HC Calcutta20 Jul 2022

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Bivas Pattanayak Date : 20Th July, 2022. Appearance :- Mr. Soumen Bhattacharjee , Adv. ….For Appellant. Mr. Abhratosh Majumder, Sr Adv. Mr. Avra Mazumder, Adv. …For Respondent

Section 260A

2 appeal. The delay is condoned. The application for condonation of delay is allowed. ITAT/163/2021 & ITAT/172/2021 These appeals have been filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act for brevity) against the common order dated 28th August, 2019 passed by the Income Tax Appellate Tribunal, “A” Bench, Kolkata in ITA No. 1483/Kol/2019

PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOLKATA vs. SHRI MUKESH KUMAR KHEMUKA

ITAT/172/2021HC Calcutta20 Jul 2022

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Bivas Pattanayak Date : 20Th July, 2022. Appearance :- Mr. Soumen Bhattacharjee , Adv. ….For Appellant. Mr. Abhratosh Majumder, Sr Adv. Mr. Avra Mazumder, Adv. …For Respondent

Section 260A

2 appeal. The delay is condoned. The application for condonation of delay is allowed. ITAT/163/2021 & ITAT/172/2021 These appeals have been filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act for brevity) against the common order dated 28th August, 2019 passed by the Income Tax Appellate Tribunal, “A” Bench, Kolkata in ITA No. 1483/Kol/2019

KPC MEDICAL COLLEGE AND HOSPITAL vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX(CENTRAL), KOL-1

ITAT/107/2015HC Calcutta19 Mar 2025

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

Section 260ASection 271(1)(c)

2 The Court: The stay applications have been filed by the assessee in RVWO 35/2016, RVWO 36/2016 and RVWO 37/2016 in which there is a prayer for condonation of delay of 120 days in filing the review applications. We have heard learned Advocates for the parties and perused the voluminous materials placed before us. Admittedly, the delay of 120 days

KPC MEDICAL COLLEGE AND HOSPITAL vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) KOL-1

ITAT/105/2015HC Calcutta19 Mar 2025

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

Section 260ASection 271(1)(c)

2 The Court: The stay applications have been filed by the assessee in RVWO 35/2016, RVWO 36/2016 and RVWO 37/2016 in which there is a prayer for condonation of delay of 120 days in filing the review applications. We have heard learned Advocates for the parties and perused the voluminous materials placed before us. Admittedly, the delay of 120 days

KPC MEDICAL COLLEGE AND HOSPITAL vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX(CENTRAL), KOL-1

ITAT/108/2015HC Calcutta19 Mar 2025

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

Section 260ASection 271(1)(c)

2 The Court: The stay applications have been filed by the assessee in RVWO 35/2016, RVWO 36/2016 and RVWO 37/2016 in which there is a prayer for condonation of delay of 120 days in filing the review applications. We have heard learned Advocates for the parties and perused the voluminous materials placed before us. Admittedly, the delay of 120 days

KALI PADIP CHAUDHARI FOUNDATION vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX(CENTRAL), KOL-1

ITA/21/2015HC Calcutta19 Mar 2025

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

Section 260ASection 271(1)(c)

2 The Court: The stay applications have been filed by the assessee in RVWO 35/2016, RVWO 36/2016 and RVWO 37/2016 in which there is a prayer for condonation of delay of 120 days in filing the review applications. We have heard learned Advocates for the parties and perused the voluminous materials placed before us. Admittedly, the delay of 120 days

PRINCIPAL COMMISSIONER OF INCOME TAX 5,KOLKATA vs. SMT SUMAN KOTHARI

ITAT/238/2022HC Calcutta03 Jan 2023

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 3Rd January, 2023. Appearance : Mr. Tilak Mita, Adv. ..For Appellant Mr. Pranit Bag , Adv. Mr. A. K. Mishra, Adv. Mr. Debdatta Saha, Adv. …For Respondent Re: Ga/1/2022 The Court:- Heard Mr. Tilak Mitra, Learned Advocate For The Appellant & Mr. Pranit Bag, Learned Advocate For The Respondent. There Is A Delay Of 1126 Days In Filing The Appeal. Though The Reasons Given In The Affidavit Are Not Convincing The Issues Involved In The Appeal Had Been Decided By This Court In Earlier Matters, This Court Exercises Discretion & Condone The Delay In Filing The Appeal. Accordingly, The Application Is Allowed.

Section 10Section 10(38)Section 260A

condone the delay in filing the appeal. Accordingly, the application is allowed. ITAT/148/2022 This appeal filed by the revenue under section 260A of the Income Tax Act, 1961 [the Act] is directed against the order dated 15.2.2019 passed by the Income Tax Appellate Tribunal “A[SMC]” Bench in ITA No.1018/Kol/2018 for the assessment year 2015-16 the revenue has raised

PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOLKATA vs. BRAVO SPONGE IRON (P) LTD.

The appeal is dismissed and the substantial question of law is answered

ITAT/86/2017HC Calcutta07 Feb 2022

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

For Appellant: Mr. Debasis Chowdhury, AdvFor Respondent: None appears
Section 260ASection 263

2 respondent/assessee but affidavit of service has not been filed. Taking note of the fact that the order impugned in this appeal is of the year 2016 and the appeal was filed in the year 2017, with consent of the learned standing counsel for the appellant, we decide to hear out the matter on merits. Therefore, for such reason alone