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211 results for “condonation of delay”+ Natural Justiceclear

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Key Topics

Section 26366Section 143(3)48Section 80P39Addition to Income31Condonation of Delay29Section 25027Natural Justice22Limitation/Time-bar21Section 153

M/S. PARAVUR SERVICE CO-OPERATIVE BANK,KOLLAM vs. INCOME TAX OFFICER, WARD 2, KOLLAM

In the result, the appeal and stay petition filed by the assessee are dismissed

ITA 767/COCH/2023[AY 2017-18]Status: DisposedITAT Cochin08 Jul 2024

Bench: Shri Chandra Poojari & Shri Soundararajan K.Assessment Year: 2017-18

For Appellant: Sri Santosh P. Abraham, A.RFor Respondent: Shri Sanjit Kumar Das, D.R
Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

nature and not supported by any evidence. In our opinion, there is no good and sufficient reason in filing the appeal belatedly before this Tribunal. 4.1 Further, in case of Collector Land Acquisition Vs. Mst. Katiji reported in 167 ITR 471 wherein held that when substantial justice and technical considerations are pitted against each other, the cause of substantial justice

Showing 1–20 of 211 · Page 1 of 11

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TDS20
Section 5618
Section 13117

M/S.AL ZARAFA TRAVELS & MANPOWER CONSULTANTS P. LTD,ERNAKULAM vs. THE ACIT, ERNAKULAM

In the result, the appeals of the assessee are partly allowed

ITA 520/COCH/2018[2011-12]Status: DisposedITAT Cochin04 Feb 2019AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 153CSection 179Section 230

justice to the appellant. By not condoning the delay on valid grounds, the CIT(A) has acted against the legislative intent behind the appellate proceedings, that too, in a case where a high pitched ex-parte assessment has been made on the appellant purely based on the statements of third persons, that too, without providing an opportunity to cross examine

M/S.AL ZARAFA TRAVELS & MANPOWER CONSULTANTS P. LTD,ERNAKULAM vs. THE ACIT, ERNAKULAM

In the result, the appeals of the assessee are partly allowed

ITA 518/COCH/2018[2009-10]Status: DisposedITAT Cochin04 Feb 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 153CSection 179Section 230

justice to the appellant. By not condoning the delay on valid grounds, the CIT(A) has acted against the legislative intent behind the appellate proceedings, that too, in a case where a high pitched ex-parte assessment has been made on the appellant purely based on the statements of third persons, that too, without providing an opportunity to cross examine

M/S.AL ZARAFA TRAVELS & MANPOWER CONSULTANTS P. LTD,ERNAKULAM vs. THE ACIT, ERNAKULAM

In the result, the appeals of the assessee are partly allowed

ITA 519/COCH/2018[2010-11]Status: DisposedITAT Cochin04 Feb 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 153CSection 179Section 230

justice to the appellant. By not condoning the delay on valid grounds, the CIT(A) has acted against the legislative intent behind the appellate proceedings, that too, in a case where a high pitched ex-parte assessment has been made on the appellant purely based on the statements of third persons, that too, without providing an opportunity to cross examine

M/S.AL ZARAFA TRAVELS & MANPOWER CONSULTANTS P. LTD,ERNAKULAM vs. THE ACIT, ERNAKULAM

In the result, the appeals of the assessee are partly allowed

ITA 521/COCH/2018[2012-13]Status: DisposedITAT Cochin04 Feb 2019AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 153CSection 179Section 230

justice to the appellant. By not condoning the delay on valid grounds, the CIT(A) has acted against the legislative intent behind the appellate proceedings, that too, in a case where a high pitched ex-parte assessment has been made on the appellant purely based on the statements of third persons, that too, without providing an opportunity to cross examine

M/S.AL ZARAFA TRAVELS & MANPOWER CONSULTANTS P. LTD,ERNAKULAM vs. THE ACIT, ERNAKULAM

In the result, the appeals of the assessee are partly allowed

ITA 522/COCH/2018[2014-15]Status: DisposedITAT Cochin04 Feb 2019AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 153CSection 179Section 230

justice to the appellant. By not condoning the delay on valid grounds, the CIT(A) has acted against the legislative intent behind the appellate proceedings, that too, in a case where a high pitched ex-parte assessment has been made on the appellant purely based on the statements of third persons, that too, without providing an opportunity to cross examine

M/S.AL ZARAFA TRAVELS & MANPOWER CONSULTANTS P. LTD,ERNAKULAM vs. THE ACIT, ERNAKULAM

In the result, the appeals of the assessee are partly allowed

ITA 523/COCH/2018[2015-16]Status: DisposedITAT Cochin04 Feb 2019AY 2015-16

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 153CSection 179Section 230

justice to the appellant. By not condoning the delay on valid grounds, the CIT(A) has acted against the legislative intent behind the appellate proceedings, that too, in a case where a high pitched ex-parte assessment has been made on the appellant purely based on the statements of third persons, that too, without providing an opportunity to cross examine

PRIMARY HEALTH CENTRE KUNNAMANGALAM,KOZHIKODE vs. ITO, WARD TDS, KOZHIKODE

In the result, appeals filed by the assessee are dismissed

ITA 761/COCH/2025[2014-15]Status: DisposedITAT Cochin07 Nov 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm

For Appellant: Shri Richard Mathews, CAFor Respondent: Smt. Leena Lal, Sr. D.R

naturally introduces the consideration of all relevant facts and it is at this stage the diligence of the party or its bona fides may fall for consideration.” (emphasis supplied) 23. On the facts remedy of appeal. The averments made in the application seeking condonation of delay in filing appeals do not show any acceptable cause much less sufficient cause

PRIMARY HEALTH CENTRE KUNNAMANGALAM KOZHIKODE,KOZHIKODE vs. ITO ,WARD TDS, KOZHIKODE

In the result, appeals filed by the assessee are dismissed

ITA 762/COCH/2025[2014-15]Status: DisposedITAT Cochin07 Nov 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm

For Appellant: Shri Richard Mathews, CAFor Respondent: Smt. Leena Lal, Sr. D.R

naturally introduces the consideration of all relevant facts and it is at this stage the diligence of the party or its bona fides may fall for consideration.” (emphasis supplied) 23. On the facts remedy of appeal. The averments made in the application seeking condonation of delay in filing appeals do not show any acceptable cause much less sufficient cause

PRIMARY HEALTH CENTRE KUNNAMANAGALAM KOZHIKODE,KOZHIKODE vs. ITO,WARD TDS, KOZHIKODE

In the result, appeals filed by the assessee are dismissed

ITA 763/COCH/2025[2014-15]Status: DisposedITAT Cochin07 Nov 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm

For Appellant: Shri Richard Mathews, CAFor Respondent: Smt. Leena Lal, Sr. D.R

naturally introduces the consideration of all relevant facts and it is at this stage the diligence of the party or its bona fides may fall for consideration.” (emphasis supplied) 23. On the facts remedy of appeal. The averments made in the application seeking condonation of delay in filing appeals do not show any acceptable cause much less sufficient cause

PRIMARY HEALTH CENTRE KUNNAMANGALAM,KOZHIKODE vs. ITO, WARD TDS, KOZHIKODE

In the result, appeals filed by the assessee are dismissed

ITA 764/COCH/2025[2014-15]Status: DisposedITAT Cochin07 Nov 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm

For Appellant: Shri Richard Mathews, CAFor Respondent: Smt. Leena Lal, Sr. D.R

naturally introduces the consideration of all relevant facts and it is at this stage the diligence of the party or its bona fides may fall for consideration.” (emphasis supplied) 23. On the facts remedy of appeal. The averments made in the application seeking condonation of delay in filing appeals do not show any acceptable cause much less sufficient cause

M/S.KOSAMATTOM FINANCE P. LTD,KOTTAYAM vs. THE ACIT, KOTTAYAM, KOTTAYAM

In the result, the appeal filed by the assessee is dismissed

ITA 600/COCH/2017[2012-13]Status: DisposedITAT Cochin05 Sept 2019AY 2012-13

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri. T.M.SreedharanFor Respondent: Sri.Santham Bose
Section 143(3)Section 263

natural justice. 7. Without prejudice, it is submitted that the Commissioner 3 M/s.Kosamattom Finance Pvt. Ltd. of Income Tax is also unjustified in pre-deciding the issue so as to interfere with the adjudicating powers of the assessing officer in making assessment u/s.143(3). There is thus excessive exercise of jurisdiction by the adjudicating Authority, which would invalidate the impugned

THE ACIT, CEN-CIRCLE-1, KOZHIKKODE, KOZHIKKODE vs. M/S.ARDRA ASSOCIATES, THRISSUR

In the result, the appeals of the assessee are allowed and the appeals of

ITA 378/COCH/2017[2012-13]Status: DisposedITAT Cochin30 Apr 2019AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

justice or without application of mind. The phrase "prejudicial to the interests of the Revenue" is not an expression of art and is not defined in the Act. Understood in its ordinary meaning it is of wide import and is not confined to loss of tax. The scheme of the Act is to levy and collect tax in accordance with

M/S.ARDRA ASSOCIATES,TRICHUR vs. THE DCIT(, TRIVANDRUM

In the result, the appeals of the assessee are allowed and the appeals of

ITA 495/COCH/2016[2008-09]Status: DisposedITAT Cochin30 Apr 2019AY 2008-09

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

justice or without application of mind. The phrase "prejudicial to the interests of the Revenue" is not an expression of art and is not defined in the Act. Understood in its ordinary meaning it is of wide import and is not confined to loss of tax. The scheme of the Act is to levy and collect tax in accordance with

M/S.ARDRA ASSOCIATES,TRICHUR vs. THE DCIT, CALICUT

In the result, the appeals of the assessee are allowed and the appeals of

ITA 496/COCH/2016[2009-10]Status: DisposedITAT Cochin30 Apr 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

justice or without application of mind. The phrase "prejudicial to the interests of the Revenue" is not an expression of art and is not defined in the Act. Understood in its ordinary meaning it is of wide import and is not confined to loss of tax. The scheme of the Act is to levy and collect tax in accordance with

THE ACIT, CEN-CIRCLE-1, KOZHIKKODE, KOZHIKKODE vs. M/S.ARDRA ASSOCIATES, THRISSUR

In the result, the appeals of the assessee are allowed and the appeals of

ITA 377/COCH/2017[2011-12]Status: DisposedITAT Cochin30 Apr 2019AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

justice or without application of mind. The phrase "prejudicial to the interests of the Revenue" is not an expression of art and is not defined in the Act. Understood in its ordinary meaning it is of wide import and is not confined to loss of tax. The scheme of the Act is to levy and collect tax in accordance with

M/S.ARDRA ASSOCIATES,TRICHUR vs. THE DCIT, CALICUT

In the result, the appeals of the assessee are allowed and the appeals of

ITA 499/COCH/2016[2012-13]Status: DisposedITAT Cochin30 Apr 2019AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

justice or without application of mind. The phrase "prejudicial to the interests of the Revenue" is not an expression of art and is not defined in the Act. Understood in its ordinary meaning it is of wide import and is not confined to loss of tax. The scheme of the Act is to levy and collect tax in accordance with

THE ACIT, CEN-CIRCLE-1, KOZHIKKODE, KOZHIKKODE vs. M/S.ARDRA ASSOCIATES, THRISSUR

In the result, the appeals of the assessee are allowed and the appeals of

ITA 374/COCH/2017[2008-09]Status: DisposedITAT Cochin30 Apr 2019AY 2008-09

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

justice or without application of mind. The phrase "prejudicial to the interests of the Revenue" is not an expression of art and is not defined in the Act. Understood in its ordinary meaning it is of wide import and is not confined to loss of tax. The scheme of the Act is to levy and collect tax in accordance with

THE ACIT, CEN-CIRCLE-1, KOZHIKKODE, KOZHIKKODE vs. M/S.ARDRA ASSOCIATES, THRISSUR

In the result, the appeals of the assessee are allowed and the appeals of

ITA 376/COCH/2017[2010-11]Status: DisposedITAT Cochin30 Apr 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

justice or without application of mind. The phrase "prejudicial to the interests of the Revenue" is not an expression of art and is not defined in the Act. Understood in its ordinary meaning it is of wide import and is not confined to loss of tax. The scheme of the Act is to levy and collect tax in accordance with

THE ACIT, CEN-CIRCLE-1, KOZHIKKODE, KOZHIKKODE vs. M/S.ARDRA ASSOCIATES, THRISSUR

In the result, the appeals of the assessee are allowed and the appeals of

ITA 379/COCH/2017[2014-15]Status: DisposedITAT Cochin30 Apr 2019AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

justice or without application of mind. The phrase "prejudicial to the interests of the Revenue" is not an expression of art and is not defined in the Act. Understood in its ordinary meaning it is of wide import and is not confined to loss of tax. The scheme of the Act is to levy and collect tax in accordance with