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46 results for “condonation of delay”+ Reopening of Assessmentclear

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Key Topics

Section 26354Section 143(3)36Section 12A28Section 139(1)22Section 13122Section 1121Section 234E19Addition to Income18Exemption

CATHOLIC SYRIAN BANK LTD(KURIANNOOR BRANCH), KUMBANAD P.O., PATHANAMTHITTA vs. THE ITO (TDS), ALAPPUZHA

In the result, all the appeals filed by the assessee are dismissed as

ITA 280/COCH/2019[2013-14 (27Q-Q2)]Status: DisposedITAT Cochin25 Jul 2019

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

Section 200ASection 234E

condoned the delay rather than dismissing the appeals on delay. 4.4 On the merits of the issue involved, it was submitted that the officer handling the TDS issues was transferred from the concerned Branch and I.T.A. Nos. 280 to 291/Coch/2019 subsequently, noticed by the Head Office and the appeals were filed. Prior to 01.06.2015, Sec.200A of the Income

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 Cochin

Showing 1–20 of 46 · Page 1 of 3

15
Section 14814
Condonation of Delay13
Charitable Trust11
30 Apr 2019
AY 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

reopened a finalized assessment and the same would be without considering the objections of the assessee to the findings of the DVO. 3.9.7 It was further submitted that as per Sub-clause (c) Section 263 of the Act, if the order passed by the Assessing Officer has been the subject matter of any appeal filed, the powers of the Principal

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

reopened a finalized assessment and the same would be without considering the objections of the assessee to the findings of the DVO. 3.9.7 It was further submitted that as per Sub-clause (c) Section 263 of the Act, if the order passed by the Assessing Officer has been the subject matter of any appeal filed, the powers of the Principal

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

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

ITA 497/COCH/2016[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

reopened a finalized assessment and the same would be without considering the objections of the assessee to the findings of the DVO. 3.9.7 It was further submitted that as per Sub-clause (c) Section 263 of the Act, if the order passed by the Assessing Officer has been the subject matter of any appeal filed, the powers of the Principal

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

reopened a finalized assessment and the same would be without considering the objections of the assessee to the findings of the DVO. 3.9.7 It was further submitted that as per Sub-clause (c) Section 263 of the Act, if the order passed by the Assessing Officer has been the subject matter of any appeal filed, the powers of the Principal

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

reopened a finalized assessment and the same would be without considering the objections of the assessee to the findings of the DVO. 3.9.7 It was further submitted that as per Sub-clause (c) Section 263 of the Act, if the order passed by the Assessing Officer has been the subject matter of any appeal filed, the powers of the Principal

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

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

ITA 498/COCH/2016[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

reopened a finalized assessment and the same would be without considering the objections of the assessee to the findings of the DVO. 3.9.7 It was further submitted that as per Sub-clause (c) Section 263 of the Act, if the order passed by the Assessing Officer has been the subject matter of any appeal filed, the powers of the Principal

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 375/COCH/2017[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

reopened a finalized assessment and the same would be without considering the objections of the assessee to the findings of the DVO. 3.9.7 It was further submitted that as per Sub-clause (c) Section 263 of the Act, if the order passed by the Assessing Officer has been the subject matter of any appeal filed, the powers of the Principal

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

reopened a finalized assessment and the same would be without considering the objections of the assessee to the findings of the DVO. 3.9.7 It was further submitted that as per Sub-clause (c) Section 263 of the Act, if the order passed by the Assessing Officer has been the subject matter of any appeal filed, the powers of the Principal

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

reopened a finalized assessment and the same would be without considering the objections of the assessee to the findings of the DVO. 3.9.7 It was further submitted that as per Sub-clause (c) Section 263 of the Act, if the order passed by the Assessing Officer has been the subject matter of any appeal filed, the powers of the Principal

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

reopened a finalized assessment and the same would be without considering the objections of the assessee to the findings of the DVO. 3.9.7 It was further submitted that as per Sub-clause (c) Section 263 of the Act, if the order passed by the Assessing Officer has been the subject matter of any appeal filed, the powers of the Principal

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

reopened a finalized assessment and the same would be without considering the objections of the assessee to the findings of the DVO. 3.9.7 It was further submitted that as per Sub-clause (c) Section 263 of the Act, if the order passed by the Assessing Officer has been the subject matter of any appeal filed, the powers of the Principal

NEW HIGHER SECONDARY SCHOOL ,TRIVANDRUM vs. DCIT , TRIVANDRUM

In the result, the appeals by the assessee are dismissed

ITA 53/COCH/2023[2015-16 QTR 2]Status: DisposedITAT Cochin28 Aug 2023

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Sreeram Sekar, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200ASection 234E

Assessing Officer (AO) has no power to condone, the said fee was levied vide the impugned processing, at sums ranging from Rs. 12,200 to Rs. 68,000. Though appealable, no appeal was filed by the assessee. Appeal in each case was, however, as against the due date, i.e., latest by 31.8.2015, filed on 29.11.2021, i.e., at a delay

NEW HIGHER SECONDARY SCHOOL ,TRIVANDRUM vs. DCIT , TRIVANDRUM

In the result, the appeals by the assessee are dismissed

ITA 54/COCH/2023[2015-16 (Qurt-3)]Status: DisposedITAT Cochin28 Aug 2023

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Sreeram Sekar, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200ASection 234E

Assessing Officer (AO) has no power to condone, the said fee was levied vide the impugned processing, at sums ranging from Rs. 12,200 to Rs. 68,000. Though appealable, no appeal was filed by the assessee. Appeal in each case was, however, as against the due date, i.e., latest by 31.8.2015, filed on 29.11.2021, i.e., at a delay

NEW HIGHER SECONDARY SCHOOL,TRIVANDRUM vs. DCIT, TRIVANDRUM

In the result, the appeals by the assessee are dismissed

ITA 55/COCH/2023[2015-16 QUARTER 4]Status: HeardITAT Cochin28 Aug 2023

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Sreeram Sekar, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200ASection 234E

Assessing Officer (AO) has no power to condone, the said fee was levied vide the impugned processing, at sums ranging from Rs. 12,200 to Rs. 68,000. Though appealable, no appeal was filed by the assessee. Appeal in each case was, however, as against the due date, i.e., latest by 31.8.2015, filed on 29.11.2021, i.e., at a delay

NEW HIGHER SECONDARY SCHOOL,TRIVANDRUM vs. DCIT, TRIVANDRUM

In the result, the appeals by the assessee are dismissed

ITA 52/COCH/2023[2015-16 (QT1)]Status: DisposedITAT Cochin28 Aug 2023

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Sreeram Sekar, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200ASection 234E

Assessing Officer (AO) has no power to condone, the said fee was levied vide the impugned processing, at sums ranging from Rs. 12,200 to Rs. 68,000. Though appealable, no appeal was filed by the assessee. Appeal in each case was, however, as against the due date, i.e., latest by 31.8.2015, filed on 29.11.2021, i.e., at a delay

SAHADEVAN K ,TRIVANDRUM vs. THE ITO, WD-1(3), TRIVANDRUM

In the result, the appeal filed by the assessee in ITA

ITA 464/COCH/2019[2010-11]Status: DisposedITAT Cochin04 Nov 2019AY 2010-11

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

For Appellant: Sri.Mathew JosephFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 10(37)Section 143(3)Section 147Section 263

condone the delay of filing this appeal before the Tribunal and proceed to dispose of the appeal on merits. 4. Brief facts of the case are as follows: The assessee is an individual. For the assessment year 2010-2011, the assessee had filed return of income declaring total income of Rs.2,35,130 comprising of income under the ITA No.116

SAHADEVAN K ,TRIVANDRUM vs. THE ITO, WD-1(3), TRIVANDRUM

In the result, the appeal filed by the assessee in ITA

ITA 116/COCH/2019[2010-11]Status: DisposedITAT Cochin04 Nov 2019AY 2010-11

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

For Appellant: Sri.Mathew JosephFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 10(37)Section 143(3)Section 147Section 263

condone the delay of filing this appeal before the Tribunal and proceed to dispose of the appeal on merits. 4. Brief facts of the case are as follows: The assessee is an individual. For the assessment year 2010-2011, the assessee had filed return of income declaring total income of Rs.2,35,130 comprising of income under the ITA No.116

GEM TECH SOLUTIONS P. LTD,TRIVANDRUM vs. THE ACIT, TRIVANDRUM

In the result, the appeals filed by the assessee are dismissed

ITA 96/COCH/2023[2003-04]Status: DisposedITAT Cochin30 May 2025AY 2003-04

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Sri.Govind G.Nair,AdvocateFor Respondent: Smt.Leena Lal, Senior AR
Section 148

condone the delay of 48 days and proceed to decide these appeals. 5. The assessee has raised six grounds of appeal, out of which, ground No. (a) to (d) are related to the initiation of proceedings under the provisions of section 148 of the Income- tax Act and rest of the grounds are related to the additions made

M/S.GEM TECH SOLUTIONS P. LTD,TRIVANDRUM vs. ACIT, TRIVANDRUM

In the result, the appeals filed by the assessee are dismissed

ITA 97/COCH/2023[2005-06]Status: DisposedITAT Cochin30 May 2025AY 2005-06

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Sri.Govind G.Nair,AdvocateFor Respondent: Smt.Leena Lal, Senior AR
Section 148

condone the delay of 48 days and proceed to decide these appeals. 5. The assessee has raised six grounds of appeal, out of which, ground No. (a) to (d) are related to the initiation of proceedings under the provisions of section 148 of the Income- tax Act and rest of the grounds are related to the additions made