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25 results for “condonation of delay”+ Search & Seizureclear

Sorted by relevance

Delhi434Chennai363Hyderabad258Mumbai237Kolkata181Jaipur112Karnataka109Ahmedabad89Bangalore85Visakhapatnam69Pune69Surat69Chandigarh52Amritsar48Indore28Nagpur28Patna27Cochin25Rajkot21Guwahati19Cuttack18Lucknow15Dehradun13Raipur13Jodhpur10Telangana7SC6Calcutta6Panaji4Ranchi4Kerala4Orissa3Agra2Jabalpur2Rajasthan1Punjab & Haryana1Gauhati1Allahabad1

Key Topics

Section 153A26Addition to Income22Search & Seizure17Condonation of Delay17Section 143(3)16Survey u/s 133A11Cash Deposit11Section 271D10Section 154

MAGGY SUNNY( PROP.SUNNY JACOB JEWELLERS 916 KERALA SHOWROOM,TRIVANDRUM vs. THEITO, WD-3, KOTTAYAM

In the result, both the appeal and the Stay Petition filed by the assessee are

ITA 258/COCH/2019[2008-09]Status: DisposedITAT Cochin20 Sept 2019AY 2008-09

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

seizure operation was carried out on 21.08.2007 in the business and residential premises of the appellant at Kottayam and in the business premises of M/s Sunny Jacob Group of Jewellers at Kottayam, Kollam and Thiruvananthapuram, simultaneously. Thereafter, the assessment proceedings were initiated u/s 153A for six years prior to the search and for the year of search as well

K.K BUILDERS,KANNUR vs. DEPUTY COMMISSIONER OF INCOME TAX ,CENTRAL CIRCLE 2, CALICUT. , CALICUT

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

ITA 759/COCH/2023[AY 2008-09]Status: DisposedITAT Cochin14 May 2025

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

Showing 1–20 of 25 · Page 1 of 2

8
Section 153C8
Section 1327
Limitation/Time-bar7
For Appellant: Shri Pavan Ved, Advocate
For Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 132Section 132(4)Section 153ASection 153DSection 154Section 69C

condone the delay. Appeal dismissed on account of delay and latches. ITA No. 234/Coch/2023 – AY : 2009-10 8. Brief facts of the case are that the appellant is a partnership firm engaged in the business of real estate, execution of civil contracts and running of bars and restaurants. Search and seizure

K.K.BUILDERS,KANNUR vs. DCIT, KOZHIKKODE

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

ITA 234/COCH/2023[2009-10]Status: DisposedITAT Cochin14 May 2025AY 2009-10

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri Pavan Ved, AdvocateFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 132Section 132(4)Section 153ASection 153DSection 154Section 69C

condone the delay. Appeal dismissed on account of delay and latches. ITA No. 234/Coch/2023 – AY : 2009-10 8. Brief facts of the case are that the appellant is a partnership firm engaged in the business of real estate, execution of civil contracts and running of bars and restaurants. Search and seizure

THE ACIT, TRICHUR vs. THE DCIT, TRICHUR

In the result, all the appeals filed by the assessee are dismissed and both

ITA 61/COCH/2017[2011-12]Status: PendingITAT Cochin19 Sept 2018AY 2011-12

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

Section 5

condone the delay of 217 days in filing the appeals for all the assessment years. 6. In the result, all the other appeals of the assessee are dismissed as unadmitted. 7. Now coming to the Revenue appeal in ITA No.60/Coch/2017. The Revenue has raised the following grounds: 1. The CIT(A) erred in suggesting that extrapolation of the findings

SRI.ALAVIKUTTY,VENGARA,MALAPPURAM vs. THE DCIT, CALICUT

In the result, the appeal of the assessee is allowed

ITA 524/COCH/2018[2007-08]Status: DisposedITAT Cochin24 Jan 2019AY 2007-08

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

Section 132Section 153Section 153ASection 271(1)Section 271(1)(c)Section 27I(1)Section 27I(1)(c)

condone the delay and the appeal is taken up for adjudication. 3. The assessee has raised the following grounds of appeal: 1. Your petitioner is very much aggrieved by the order of the Commissioner of Income Tax (Appeals)-III, Kochi. This order is quite arbitrary and opposed to law and facts of the case. The appellant was working abroad

INDIRA GANDHI MEMORIAL TRUST,NELLIKUZHY, KOTHAMANGALAM vs. JOINT COMMISSIONER OF INCOME TAX(EXEMPTION), ERNAKULAM

In the result, both the appeals filed by the assessee are allowed

ITA 54/COCH/2024[2012-13]Status: DisposedITAT Cochin30 Sept 2024AY 2012-13

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Sri.P.T.Joy, CAFor Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 269SSection 271D

delay is condoned and the appeal is admitted for adjudication. 3. Brief facts of the case are that the assessee is a trust registered under the provisions of the Act and run various educational institutions. During the assessment year 2012- 2013, the assessment was made without any additions to the income returned by the assessee. On going through the documents

INDIRA GANDHI MEMORIAL TRUST,NELLIKUZHY P.O vs. JOINT COMMISSIONER OF INCOME TAX (EXEMPTIONS), ERNAKULAM

In the result, both the appeals filed by the assessee are allowed

ITA 165/COCH/2024[2012-13]Status: DisposedITAT Cochin30 Sept 2024AY 2012-13

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Sri.P.T.Joy, CAFor Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 269SSection 271D

delay is condoned and the appeal is admitted for adjudication. 3. Brief facts of the case are that the assessee is a trust registered under the provisions of the Act and run various educational institutions. During the assessment year 2012- 2013, the assessment was made without any additions to the income returned by the assessee. On going through the documents

R.VIJAYAKUMAR,COCHIN vs. DCIT, ERNAKULAM

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

ITA 501/COCH/2019[2005-06]Status: DisposedITAT Cochin22 Oct 2019AY 2005-06

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

For Appellant: --- None ---For Respondent: Smt.A.S.Bindhu, Sr.DR
Section 140A(3)Section 153ASection 221(1)

condone the delay of ITA Nos.501 & 502 /Coch/2019. 2 Sri R.Vijayakumar. 40 days in filing these appeals and dispose of the appeals on merits. 3. Common issue is raised in these appeals, hence, they were heard together and are being disposed of by this consolidate order. 4. Briefly stated the facts of the case are as follows: In response

R.VIJAYAKUMAR,COCHIN vs. DCIT, ERNAKULAM

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

ITA 502/COCH/2019[2006-07]Status: DisposedITAT Cochin22 Oct 2019AY 2006-07

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

For Appellant: --- None ---For Respondent: Smt.A.S.Bindhu, Sr.DR
Section 140A(3)Section 153ASection 221(1)

condone the delay of ITA Nos.501 & 502 /Coch/2019. 2 Sri R.Vijayakumar. 40 days in filing these appeals and dispose of the appeals on merits. 3. Common issue is raised in these appeals, hence, they were heard together and are being disposed of by this consolidate order. 4. Briefly stated the facts of the case are as follows: In response

SRI.B.RAJAN,TRIVANDRUM vs. THE ITO, WD-1(2), TRIVANDRUM

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 395/COCH/2019[2009-10]Status: DisposedITAT Cochin04 Sept 2019AY 2009-10

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

For Appellant: Sri.Mathew JosephFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 132Section 143(3)Section 153ASection 153B

condone the delay and proceed to dispose off the appeals on merits. 3. Brief facts of the case are as follows:- The assessee is a individual. For the assessment years 2006-2007, 2007-2008, 2010 and 2010-2011, the assessee did not file the return of income because according to him, he was not having any taxable income. There

SRI.B.RAJAN,TRIVANDRUM vs. THE ITO, WD-1(2), TRIVANDRUM

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 396/COCH/2019[2010-11]Status: DisposedITAT Cochin04 Sept 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 132Section 143(3)Section 153ASection 153B

condone the delay and proceed to dispose off the appeals on merits. 3. Brief facts of the case are as follows:- The assessee is a individual. For the assessment years 2006-2007, 2007-2008, 2010 and 2010-2011, the assessee did not file the return of income because according to him, he was not having any taxable income. There

SRI.B.RAJAN,TRIVANDRUM vs. THE ITO, WD-1(2), TRIVANDRUM

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 393/COCH/2019[2006-07]Status: DisposedITAT Cochin04 Sept 2019AY 2006-07

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

For Appellant: Sri.Mathew JosephFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 132Section 143(3)Section 153ASection 153B

condone the delay and proceed to dispose off the appeals on merits. 3. Brief facts of the case are as follows:- The assessee is a individual. For the assessment years 2006-2007, 2007-2008, 2010 and 2010-2011, the assessee did not file the return of income because according to him, he was not having any taxable income. There

SRI.B.RAJAN,TRIVANDRUM vs. THE ITO, WD-1(2), TRIVANDRUM

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 394/COCH/2019[2007-08]Status: DisposedITAT Cochin04 Sept 2019AY 2007-08

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

For Appellant: Sri.Mathew JosephFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 132Section 143(3)Section 153ASection 153B

condone the delay and proceed to dispose off the appeals on merits. 3. Brief facts of the case are as follows:- The assessee is a individual. For the assessment years 2006-2007, 2007-2008, 2010 and 2010-2011, the assessee did not file the return of income because according to him, he was not having any taxable income. There

V P RASHEED,ERNAKULAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, ERNAKULAM

In the result, the appeals of the Revenue stand dismissed

ITA 259/COCH/2024[2014-15]Status: DisposedITAT Cochin27 May 2025AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: --- None ---For Respondent: Sri.Sundarasan S, CIT-DR
Section 153A

condone the delay in the present appeals and proceed to decide the appeals. 7. We take assessment year 2008-2009 in ITA No.254/Coch/2024 as the lead appeal for adjudication and 3 ITA No.254/Coch/2024 & Ors. Rasheed V.P. decision, and to state that the decision that would arrive at therein would apply mutatis mutandis to other appeals, as well. 8. Brief facts

ASSISTANT COMMISSIONER OF INCOME TAX, ERNAKULAM vs. RASHEED VETICKEL PAREEDKHAN (V.P.RASHEED), ERNAKULAM

In the result, the appeals of the Revenue stand dismissed

ITA 755/COCH/2023[2011-12]Status: DisposedITAT Cochin27 May 2025AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: --- None ---For Respondent: Sri.Sundarasan S, CIT-DR
Section 153A

condone the delay in the present appeals and proceed to decide the appeals. 7. We take assessment year 2008-2009 in ITA No.254/Coch/2024 as the lead appeal for adjudication and 3 ITA No.254/Coch/2024 & Ors. Rasheed V.P. decision, and to state that the decision that would arrive at therein would apply mutatis mutandis to other appeals, as well. 8. Brief facts

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1 ERNAKULAM, ERNAKULAM vs. RASHEED VETICKEL PAREEDKHAN (V.P.RASHEED), ERNAKULAM

In the result, the appeals of the Revenue stand dismissed

ITA 757/COCH/2023[2012-13]Status: DisposedITAT Cochin27 May 2025AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: --- None ---For Respondent: Sri.Sundarasan S, CIT-DR
Section 153A

condone the delay in the present appeals and proceed to decide the appeals. 7. We take assessment year 2008-2009 in ITA No.254/Coch/2024 as the lead appeal for adjudication and 3 ITA No.254/Coch/2024 & Ors. Rasheed V.P. decision, and to state that the decision that would arrive at therein would apply mutatis mutandis to other appeals, as well. 8. Brief facts

V P RASHEED,ERNAKULAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, ERNAKULAM

In the result, the appeals of the Revenue stand dismissed

ITA 257/COCH/2024[2012-13]Status: DisposedITAT Cochin27 May 2025AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: --- None ---For Respondent: Sri.Sundarasan S, CIT-DR
Section 153A

condone the delay in the present appeals and proceed to decide the appeals. 7. We take assessment year 2008-2009 in ITA No.254/Coch/2024 as the lead appeal for adjudication and 3 ITA No.254/Coch/2024 & Ors. Rasheed V.P. decision, and to state that the decision that would arrive at therein would apply mutatis mutandis to other appeals, as well. 8. Brief facts

RASHEED V P,ERNAKULAM vs. ASSISSTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-, ERNAKULAM

In the result, the appeals of the Revenue stand dismissed

ITA 254/COCH/2024[2008-09]Status: DisposedITAT Cochin27 May 2025AY 2008-09

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: --- None ---For Respondent: Sri.Sundarasan S, CIT-DR
Section 153A

condone the delay in the present appeals and proceed to decide the appeals. 7. We take assessment year 2008-2009 in ITA No.254/Coch/2024 as the lead appeal for adjudication and 3 ITA No.254/Coch/2024 & Ors. Rasheed V.P. decision, and to state that the decision that would arrive at therein would apply mutatis mutandis to other appeals, as well. 8. Brief facts

V P RASHEED,ERNAKULAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, ERNAKULAM

In the result, the appeals of the Revenue stand dismissed

ITA 258/COCH/2024[2013-14]Status: DisposedITAT Cochin27 May 2025AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: --- None ---For Respondent: Sri.Sundarasan S, CIT-DR
Section 153A

condone the delay in the present appeals and proceed to decide the appeals. 7. We take assessment year 2008-2009 in ITA No.254/Coch/2024 as the lead appeal for adjudication and 3 ITA No.254/Coch/2024 & Ors. Rasheed V.P. decision, and to state that the decision that would arrive at therein would apply mutatis mutandis to other appeals, as well. 8. Brief facts

V P RASHEED,ERNAKULAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, ERNAKULAM, ERNAKULAM

In the result, the appeals of the Revenue stand dismissed

ITA 256/COCH/2024[2010-11]Status: DisposedITAT Cochin27 May 2025AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: --- None ---For Respondent: Sri.Sundarasan S, CIT-DR
Section 153A

condone the delay in the present appeals and proceed to decide the appeals. 7. We take assessment year 2008-2009 in ITA No.254/Coch/2024 as the lead appeal for adjudication and 3 ITA No.254/Coch/2024 & Ors. Rasheed V.P. decision, and to state that the decision that would arrive at therein would apply mutatis mutandis to other appeals, as well. 8. Brief facts