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5 results for “condonation of delay”+ Section 132clear

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Key Topics

Section 153C10Section 153A4Condonation of Delay4Section 1443Addition to Income3Section 1322Section 143(3)2Section 282(1)2Exemption2

ALZARAFA TRAVEL & MANPOWER CONSULTANTS (P) LTD,ERNAKULAM vs. ACIT, CENTRAL CIRCLE-2, , KOCHI

Accordingly, Additional\nGround No. 1.1 raised by the Assessee vide Letter dated 15/08/2025\nis allowed

ITA 575/COCH/2025[2015-16]Status: DisposedITAT Cochin22 Sept 2025AY 2015-16
Section 144Section 153CSection 15CSection 250Section 292B

delay in filing the appeal\nbefore the Commission of Income Tax (Appeals) was condoned and\nissues raised in appeal were remitted back to the file of the\nCommission of Income Tax (Appeals) for adjudication on merits after\ncalling for a remand report from the Assessing Officer.\n4.\nIn pursuance of the above directions issued by the Tribunal, the\nCommission

ANAKKARA FOOD PROCESSING AND EXPORTS PRIVATE LIMITED,EDAPPAL vs. ACIT, TIRUR

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

Set Off of Losses2
ITA 581/COCH/2024[2012-13]Status: DisposedITAT Cochin21 Jan 2025AY 2012-13

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri Paulson K.P., CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 143(3)Section 282(1)

132 days. The delay is stated to have occurred due to the fact that the appellant company was inoperative since 2018 with huge accumulated losses. There was no full time accountant or staff to looks after the statutory matters. Further, the Managing Director of the appellant company was under treatment for L.B.A (Kadeegraham) from 25.11.2023 to 25.02.2024. An affidavit

ANAKKARA FOOD PROCESSING AND EXPORTS PRIVATE LIMITED,ANAKKARA vs. ACIT, TIRUR

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

ITA 582/COCH/2024[2013-14]Status: DisposedITAT Cochin21 Jan 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri Paulson K.P., CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 143(3)Section 282(1)

132 days. The delay is stated to have occurred due to the fact that the appellant company was inoperative since 2018 with huge accumulated losses. There was no full time accountant or staff to looks after the statutory matters. Further, the Managing Director of the appellant company was under treatment for L.B.A (Kadeegraham) from 25.11.2023 to 25.02.2024. An affidavit

M/S SANTHIMADOM HERBAL CITY TRUST,ERNAKULAM vs. ACIT CENTRAL CIRCLE -2, KOCHI

In the result, the assessee’s appeals are partly allowed

ITA 920/COCH/2022[2008-09]Status: DisposedITAT Cochin14 Nov 2023AY 2008-09

Bench: Shri Sanjay Arora, Am & Shri Manomohan Das, Jm

For Appellant: Sri.Mathew Joseph, CAFor Respondent: Smt.J.M.Jamuna Devi, Sr.DR
Section 132Section 144Section 153ASection 153C

section 153C r.w.s. 144 of the Income-tax Act, 1961 (`the Act’ hereinafter) for the said years vide separate orders dated 31.07.2014. 2. At the outset, it was observed by the Bench that the appeals, filed on 10.10.2022, are with a delay of 27 days. An affidavit of even date by Dr. V.N. Radhakrishnan, Managing Trustee, explains the reasons leading

M/S SANTHIMADOM HERBAL CITY TRUST,ERNAKULAM vs. ACIT CENTRAL CIRCLE 2, KOCHI

In the result, the assessee’s appeals are partly allowed

ITA 921/COCH/2022[2009-10]Status: DisposedITAT Cochin14 Nov 2023AY 2009-10

Bench: Shri Sanjay Arora, Am & Shri Manomohan Das, Jm

For Appellant: Sri.Mathew Joseph, CAFor Respondent: Smt.J.M.Jamuna Devi, Sr.DR
Section 132Section 144Section 153ASection 153C

section 153C r.w.s. 144 of the Income-tax Act, 1961 (`the Act’ hereinafter) for the said years vide separate orders dated 31.07.2014. 2. At the outset, it was observed by the Bench that the appeals, filed on 10.10.2022, are with a delay of 27 days. An affidavit of even date by Dr. V.N. Radhakrishnan, Managing Trustee, explains the reasons leading