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10 results for “condonation of delay”+ Section 274clear

Sorted by relevance

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Key Topics

Section 27411Section 271(1)(c)11Section 260A10Penalty5Condonation of Delay5Section 2713Section 80I3

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)

delay was condoned. Thereafter, the review applications were taken up for consideration and it was found that since a connected appeal arising out of the same order passed by the learned Tribunal was already admitted, the three other appeals could not have been dismissed on the ground that no substantial question of law arises and this, in the opinion

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 260A
Section 271(1)(c)

delay was condoned. Thereafter, the review applications were taken up for consideration and it was found that since a connected appeal arising out of the same order passed by the learned Tribunal was already admitted, the three other appeals could not have been dismissed on the ground that no substantial question of law arises and this, in the opinion

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)

delay was condoned. Thereafter, the review applications were taken up for consideration and it was found that since a connected appeal arising out of the same order passed by the learned Tribunal was already admitted, the three other appeals could not have been dismissed on the ground that no substantial question of law arises and this, in the opinion

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)

delay was condoned. Thereafter, the review applications were taken up for consideration and it was found that since a connected appeal arising out of the same order passed by the learned Tribunal was already admitted, the three other appeals could not have been dismissed on the ground that no substantial question of law arises and this, in the opinion

PRINCIPAL CIT , CENTRAL -2, KOLKATA vs. BRIJENDRA KUMAR PODDAR

ITAT/215/2018HC Calcutta23 Nov 2021

Bench: : The Hon’Ble Justice T.S.Sivagnanam A N D The Hon’Ble Justice Hiranmay Bhattacharyya Dated : November 23, 2021. [Via Video Conference] Appearance : Mr. Tilak Mitra, Advocate …For Appellant Mr. R K Murarka, Advocae Mr. S. Roychowdhury, Advocate …For Respondent The Court :- We Are Satisfied With The Reasons Assigned In The Affidavit Filed In Support Of The Application Regarding The Delay In Filing The Appeal. The Delay Is Condoned. The Application Stands Allowed.

Section 260ASection 271Section 271(1)(c)Section 274

delay is condoned. The application stands allowed. 2 This appeal filed by the Revenue under Section 260A of the Income Tax Act, 1961 (the Act in brevity) is directed against the order dated 22.09.2017, passed by the Income Tax Appellate Tribunal “A” Bench, Kolkata in ITA Nos. 93 and 94/Kol/2017 relating to Assessment Years 2006-07 & 2007-08. The revenue

PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL -2, KOLKATA vs. CEMENT INTERNATIONAL LTD.

The appeal is dismissed on the ground of low

ITAT/147/2018HC Calcutta10 May 2022

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 10Th May, 2022. Appearance:- Mr. Soumen Bhattacharjee, Adv.

Section 260ASection 80I

condonation of delay being GA/1/2018 (Old No:GA/1094/2018) is allowed. ITAT/147/2018 This appeal by the revenue filed under Section 260A of the Income Tax Act, 1961 (the Act for brevity) is directed against the order dated 2nd 2 August, 2017 passed by the Income Tax Appellate Tribunal “B” Bench, Kolkata in I.T.A.(SS) A. Nos. 142 to 147/KOL/2016

PRINCIPAL COMMISSIONER OF INCOME TAX 10, KOLKATA vs. SUJIT KUMAR BHAGAT

ITAT/275/2017HC Calcutta25 Nov 2021

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

Section 260ASection 271(1)(c)Section 274

delay in filing the appeal is condoned. This appeal filed by the revenue under Section 260A of the Income Tax Act (the ‘Act’ in brevity) is directed against the order dated 29th June, 2016 passed by the Income Tax Appellate Tribunal, A-Bench, Kolkata (the ‘Tribunal’) in ITA No.483/Kol/2013 for the assessment year 2006-07. The revenue has raised

PRINCIPAL COMMISSIONER OF INCOME TAX SILIGURI vs. M/S MILLENIUM CONCRETE CREATION PVT LTD

The appeal is dismissed and substantial questions of law are

ITAT/159/2022HC Calcutta31 Oct 2022

Bench: :

Section 260ASection 271Section 271(1)(c)Section 274

delay is condoned and the application being GA/1/2022 is allowed. 2 ITAT/159/2022 This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act, for brevity) is directed against the order dated 19th August, 2020, passed by the Income Tax Appellate Tribunal, “C” Bench, Kolkata, in I.T.A. No. 1820/Kol/2019 for the assessment year

PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-2, KOLKATA vs. SMT. JAYASHREE JAYAKAR MOHANKA

The appeal is dismissed

ITAT/168/2022HC Calcutta31 Oct 2022

Bench: :

Section 260ASection 271(1)(c)Section 274

condone the delay in filing the appeal. The application being GA/1/2022 is allowed. 2 ITAT/168/2022 This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act, for brevity) is directed against the order dated 11th February, 2019, passed by the Income Tax Appellate Tribunal, Kolkata “D” Bench, Kolkata passed on 6.12.2019 in C.O. Nos.82/Kol/2018

PRINCIPAL COMMISSIONER OF INCOME TAX ASANSOL vs. ANSHUMAN DROLIA

ITAT/179/2022HC Calcutta31 Oct 2022

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

Section 260ASection 274Section 292B

condonation of delay (IA No.GA/1/2022) stands allowed. 2 This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the ‘Act’ for brevity) is directed against the order dated 14th June, 2016 passed by the Income Tax Appellate Tribunal, “A” Bench, Kolkata (the Tribunal) in ITA No.696/Kol/2019 for the assessment year 2015-16. The revenue