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5 results for “condonation of delay”+ Section 269clear

Sorted by relevance

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Key Topics

Section 260A9Condonation of Delay5Section 1274Section 256(1)4Section 256(2)4Limitation/Time-bar4

PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA vs. LONG VIEW TEA CO. LTD.

ITAT/237/2018HC Calcutta03 Feb 2022

Bench: : The Hon’Ble Justice T.S. Sivagnanam A N D The Hon’Ble Justice Hiranmay Bhattacharyya Date : February 3, 2022. [Via Video Conference] Appearance : Mr. Asok Bhowmik, Adv. … For The Appellant Mr. J.P. Khaitan, Sr. Adv. Mr. Soumya Kejriwal, Adv. Mr. Anand Agarwal, Adv. ..For The Respondent The Court : We Have Heard Mr. Asok Bhowmik, Learned Standing Counsel Appearing For The Appellant/Revenue & Mr. J.P. Khaitan, Learned Senior Counsel Duly Assisted By Mr. Soumya Kejriwal & Mr. Anand Agarwal, Learned Counsel For The Respondent/Assessee.

Section 260ASection 263

269 days in filing the appeal. We are satisfied with the reasons given in the affidavit filed in support of the condone delay petition. Accordingly, the delay in filing the appeal is condoned The petition for condonation of delay is allowed. ITAT No. 237 of 2018 This appeal filed by the revenue under Section

PRINCIPAL COMMISSIONER OF INCOME TAX-1,KOLKATA vs. M/S. CANTON VINIMAY PVT LTD(NOW M/S. LUCKY HOLDINGS PVT LTD)

ITAT/131/2021
HC Calcutta
13 Dec 2021

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

Section 127Section 256(1)Section 256(2)Section 260A

condonation of delay. However, the moot point is whether this Court can exercise jurisdiction under Section 260A of the Act for testing the correctness of the orders impugned before us which were admittedly passed by the Tribunal located at Delhi. This issue is no longer res integra and has been answered by the Division Bench of this Court in A.B.C

PRINCIPAL COMMISSIONER OF INCOME TAX-1,KOLKATA vs. M/S SAGAR FINTRADE PVT. LTD.(NOW MERGED WITH M/S. LUCKY HOLDING PRIVATE LTD )

ITAT/126/2021HC Calcutta13 Dec 2021

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

Section 127Section 256(1)Section 256(2)Section 260A

condonation of delay. However, the moot point is whether this Court can exercise jurisdiction under Section 260A of the Act for testing the correctness of the orders impugned before us which were admittedly passed by the Tribunal located at Delhi. This issue is no longer res integra and has been answered by the Division Bench of this Court in A.B.C

PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOLKATA vs. M/S. CANTON VINIMAY PVT LTD

ITAT/125/2021HC Calcutta13 Dec 2021

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

Section 127Section 256(1)Section 256(2)Section 260A

condonation of delay. However, the moot point is whether this Court can exercise jurisdiction under Section 260A of the Act for testing the correctness of the orders impugned before us which were admittedly passed by the Tribunal located at Delhi. This issue is no longer res integra and has been answered by the Division Bench of this Court in A.B.C

PRINCIPAL COMMISSIONER OF INCOME TAX -1, KOLKATA vs. M/S. PAVITRA TREXIM PVT LTD

ITAT/196/2019HC Calcutta13 Dec 2021

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

Section 127Section 256(1)Section 256(2)Section 260A

condonation of delay. However, the moot point is whether this Court can exercise jurisdiction under Section 260A of the Act for testing the correctness of the orders impugned before us which were admittedly passed by the Tribunal located at Delhi. This issue is no longer res integra and has been answered by the Division Bench of this Court in A.B.C