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

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Key Topics

Section 153C4Section 153A4Condonation of Delay4Section 1322Section 1442Section 143(3)2Section 282(1)2Addition to Income2Exemption

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

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

2
Set Off of Losses2
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

condonation of delay, admit the instant appeals. Hearing was accordingly proceeded with. ITA Nos.920-921/Coch/2022 (AYs. 2008-09 & 2009-10) Santhimadom Herbal City Trust v. Asst. CIT 3. The assessee is a private trust formed on 01.01.2007 (02/11/2004, as per the impugned order) with the object of construction of a herbal city, apartments/villas, etc. for the promotion of herbal treatment, herbal

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

condonation of delay, admit the instant appeals. Hearing was accordingly proceeded with. ITA Nos.920-921/Coch/2022 (AYs. 2008-09 & 2009-10) Santhimadom Herbal City Trust v. Asst. CIT 3. The assessee is a private trust formed on 01.01.2007 (02/11/2004, as per the impugned order) with the object of construction of a herbal city, apartments/villas, etc. for the promotion of herbal treatment, herbal