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2 results for “condonation of delay”+ Section 124clear

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Key Topics

Section 115J3Section 1472Disallowance2Addition to Income2

DY.COMMISSIONER OF INCOME TAX, THRISSUR vs. THE CSB BANK LTD, THRISSUR

In the result, the appeal of revenue is dismissed

ITA 542/COCH/2025[2014-15]Status: DisposedITAT Cochin30 Oct 2025AY 2014-15

Bench: SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Satish Modi, CAFor Respondent: Shri. Sanjit Kumar Das, CIT DR
Section 115Section 115JSection 144BSection 147Section 250

condone the delay of 60 days in filing the present appeal and proceed to examine the grounds raised in the present appeal. 2. The Revenue has raised following grounds of appeal : “1. The order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [NFAC], New Delhi in DIN and Order No. DIN ITBA/APLS/S/250/2024-25/1074993866(1) dated 25.03.2025 against assessment

M/S.PIONEER MOTORS (KANNUR) P. LTD,KANNUR vs. THE DCIT,CIRCLE-2(1), KANNUR

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 440/COCH/2019[2007-08]Status: DisposedITAT Cochin02 Dec 2019AY 2007-08

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

For Appellant: Sri.T.M.Sreedharan, AdvocateFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 143(3)

condone the delay of 33 days in filing this appeal and proceed to dispose of the same on merits. ITA No.440/Coch/2019. 2 M/s.Pioneer Motors (Kannur) Pvt. Ltd. 3. Three issues are raised for our consideration, namely (i) whether the CIT(A) has erred in confirming the disallowance of a sum of Rs.3 lakh being subvention expenses; (ii) whether