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2 results for “condonation of delay”+ Section 40A(3)clear

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Key Topics

Section 43B7Section 260A2Section 40A(3)2

MA/S SKYSCRAPER PROJECTS PVT LTD. vs. ADDITIONAL COMMISSIONER OF INCOME TAX, CIRCLE-10(2), KOLKATA

ITAT/141/2025HC Calcutta28 Jul 2025

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)

For Appellant: Mr. Anil Kumar Dugar, AdvocateFor Respondent: Mr. Prithu Dudhoria, Advocate
Section 142(1)Section 143(2)Section 143(3)Section 260ASection 43B

condone delay application, GA 1 of 2025, is allowed. The issue involved in the instant case is whether the learned Tribunal was justified in setting aside the order passed by the Appellate authority namely, Commissioner of Income Tax (Appeal - 4), Kolkata [CIT(A)] and remanding the matter to the Assessing Officer to consider whether addition is required to be made

PRINCIPAL COMMISSIONER OF INCOME TAX, ASANSOL vs. SRI TUSHAR KANTI BANERJEE

The appeal is dismissed

ITAT/181/2019HC Calcutta14 Feb 2022

Bench: The Tribunal. There Is A Delay Of 223 Days In Filing This Appeal. We Are Satisfied With The Reasons Given In The Affidavit Filed In Support Of The Condone Delay Petition And, Accordingly, We Condone The Delay In Filing The Appeal.

Section 260ASection 40A(3)

condone the delay in filing the appeal. 2 The application, IA NO:GA/1/2019 [OLD NO:GA/2655/2019] stands disposed of accordingly. RE: ITAT/181/2019 This appeal by the revenue filed under Section 260A of the Income Tax Act, 1961, (the Act, in brevity) is directed against the order passed by the Income Tax Appellate Tribunal, “D” Bench, Kolkata (Tribunal) dated