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23 results for “condonation of delay”+ Section 161(1)clear

Sorted by relevance

Mumbai131Karnataka102Chennai93Kolkata86Delhi77Chandigarh76Bangalore66Jaipur61Pune51Panaji38Ahmedabad36Cochin23Hyderabad16Indore16Lucknow11Surat9Amritsar8Nagpur8Rajkot6Cuttack6Varanasi5Visakhapatnam4Raipur4SC2Telangana2Guwahati2Calcutta2Jodhpur1Andhra Pradesh1Agra1Rajasthan1

Key Topics

Section 153A20Addition to Income20Section 14416Condonation of Delay16Section 13214Section 271(1)(c)14Section 27114Penalty14Section 249(2)

SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

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

ITA 171/COCH/2019[2014-15]Status: DisposedITAT Cochin08 Jul 2019AY 2014-15

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

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

161 to 172/Coch/2019 Assessment Years : 2009-10, 2010-11, 2012-13, 2013-14, 2014-15, 2015-16, Shri Varghese M. Uthup, Vs. The Assistant Commissioner of 1st Floor, Lake View Income-tax, Central Circle-2, Apartments, Church Landing Kochi. Road, Kochi-682 016. [PAN: AEJPV0915J] (Assessee-Appellant) (Revenue-Respondent) Assessee by Shri Thomson Thomas, CA Revenue by Smt. A.S. Bindhu

Showing 1–20 of 23 · Page 1 of 2

12
Section 10B10
Section 153C8
Exemption2

SRI VARGHESE M.UTHUP,KOCHI vs. THE ACIT,CEN-CIRCLE-2, KOCHI

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

ITA 161/COCH/2019[2009-10]Status: DisposedITAT Cochin08 Jul 2019AY 2009-10

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

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

161 to 172/Coch/2019 Assessment Years : 2009-10, 2010-11, 2012-13, 2013-14, 2014-15, 2015-16, Shri Varghese M. Uthup, Vs. The Assistant Commissioner of 1st Floor, Lake View Income-tax, Central Circle-2, Apartments, Church Landing Kochi. Road, Kochi-682 016. [PAN: AEJPV0915J] (Assessee-Appellant) (Revenue-Respondent) Assessee by Shri Thomson Thomas, CA Revenue by Smt. A.S. Bindhu

SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

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

ITA 164/COCH/2019[2013-14]Status: DisposedITAT Cochin08 Jul 2019AY 2013-14

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

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

161 to 172/Coch/2019 Assessment Years : 2009-10, 2010-11, 2012-13, 2013-14, 2014-15, 2015-16, Shri Varghese M. Uthup, Vs. The Assistant Commissioner of 1st Floor, Lake View Income-tax, Central Circle-2, Apartments, Church Landing Kochi. Road, Kochi-682 016. [PAN: AEJPV0915J] (Assessee-Appellant) (Revenue-Respondent) Assessee by Shri Thomson Thomas, CA Revenue by Smt. A.S. Bindhu

SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

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

ITA 166/COCH/2019[2015-16]Status: DisposedITAT Cochin08 Jul 2019AY 2015-16

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

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

161 to 172/Coch/2019 Assessment Years : 2009-10, 2010-11, 2012-13, 2013-14, 2014-15, 2015-16, Shri Varghese M. Uthup, Vs. The Assistant Commissioner of 1st Floor, Lake View Income-tax, Central Circle-2, Apartments, Church Landing Kochi. Road, Kochi-682 016. [PAN: AEJPV0915J] (Assessee-Appellant) (Revenue-Respondent) Assessee by Shri Thomson Thomas, CA Revenue by Smt. A.S. Bindhu

SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

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

ITA 167/COCH/2019[2009-10]Status: DisposedITAT Cochin08 Jul 2019AY 2009-10

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

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

161 to 172/Coch/2019 Assessment Years : 2009-10, 2010-11, 2012-13, 2013-14, 2014-15, 2015-16, Shri Varghese M. Uthup, Vs. The Assistant Commissioner of 1st Floor, Lake View Income-tax, Central Circle-2, Apartments, Church Landing Kochi. Road, Kochi-682 016. [PAN: AEJPV0915J] (Assessee-Appellant) (Revenue-Respondent) Assessee by Shri Thomson Thomas, CA Revenue by Smt. A.S. Bindhu

SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

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

ITA 170/COCH/2019[2013-14]Status: DisposedITAT Cochin08 Jul 2019AY 2013-14

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

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

161 to 172/Coch/2019 Assessment Years : 2009-10, 2010-11, 2012-13, 2013-14, 2014-15, 2015-16, Shri Varghese M. Uthup, Vs. The Assistant Commissioner of 1st Floor, Lake View Income-tax, Central Circle-2, Apartments, Church Landing Kochi. Road, Kochi-682 016. [PAN: AEJPV0915J] (Assessee-Appellant) (Revenue-Respondent) Assessee by Shri Thomson Thomas, CA Revenue by Smt. A.S. Bindhu

SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

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

ITA 172/COCH/2019[2015-16]Status: DisposedITAT Cochin08 Jul 2019AY 2015-16

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

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

161 to 172/Coch/2019 Assessment Years : 2009-10, 2010-11, 2012-13, 2013-14, 2014-15, 2015-16, Shri Varghese M. Uthup, Vs. The Assistant Commissioner of 1st Floor, Lake View Income-tax, Central Circle-2, Apartments, Church Landing Kochi. Road, Kochi-682 016. [PAN: AEJPV0915J] (Assessee-Appellant) (Revenue-Respondent) Assessee by Shri Thomson Thomas, CA Revenue by Smt. A.S. Bindhu

SRI VARGHESE M.UTHUP,KOCHI vs. THE ACIT,CEN-CIRCLE-2, KOCHI

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

ITA 162/COCH/2019[2010-11]Status: DisposedITAT Cochin08 Jul 2019AY 2010-11

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

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

161 to 172/Coch/2019 Assessment Years : 2009-10, 2010-11, 2012-13, 2013-14, 2014-15, 2015-16, Shri Varghese M. Uthup, Vs. The Assistant Commissioner of 1st Floor, Lake View Income-tax, Central Circle-2, Apartments, Church Landing Kochi. Road, Kochi-682 016. [PAN: AEJPV0915J] (Assessee-Appellant) (Revenue-Respondent) Assessee by Shri Thomson Thomas, CA Revenue by Smt. A.S. Bindhu

SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

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

ITA 163/COCH/2019[2012-13]Status: DisposedITAT Cochin08 Jul 2019AY 2012-13

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

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

161 to 172/Coch/2019 Assessment Years : 2009-10, 2010-11, 2012-13, 2013-14, 2014-15, 2015-16, Shri Varghese M. Uthup, Vs. The Assistant Commissioner of 1st Floor, Lake View Income-tax, Central Circle-2, Apartments, Church Landing Kochi. Road, Kochi-682 016. [PAN: AEJPV0915J] (Assessee-Appellant) (Revenue-Respondent) Assessee by Shri Thomson Thomas, CA Revenue by Smt. A.S. Bindhu

SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

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

ITA 165/COCH/2019[2014-15]Status: DisposedITAT Cochin08 Jul 2019AY 2014-15

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

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

161 to 172/Coch/2019 Assessment Years : 2009-10, 2010-11, 2012-13, 2013-14, 2014-15, 2015-16, Shri Varghese M. Uthup, Vs. The Assistant Commissioner of 1st Floor, Lake View Income-tax, Central Circle-2, Apartments, Church Landing Kochi. Road, Kochi-682 016. [PAN: AEJPV0915J] (Assessee-Appellant) (Revenue-Respondent) Assessee by Shri Thomson Thomas, CA Revenue by Smt. A.S. Bindhu

SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

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

ITA 168/COCH/2019[2010-11]Status: DisposedITAT Cochin08 Jul 2019AY 2010-11

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

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

161 to 172/Coch/2019 Assessment Years : 2009-10, 2010-11, 2012-13, 2013-14, 2014-15, 2015-16, Shri Varghese M. Uthup, Vs. The Assistant Commissioner of 1st Floor, Lake View Income-tax, Central Circle-2, Apartments, Church Landing Kochi. Road, Kochi-682 016. [PAN: AEJPV0915J] (Assessee-Appellant) (Revenue-Respondent) Assessee by Shri Thomson Thomas, CA Revenue by Smt. A.S. Bindhu

SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

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

ITA 169/COCH/2019[2012-13]Status: DisposedITAT Cochin08 Jul 2019AY 2012-13

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

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

161 to 172/Coch/2019 Assessment Years : 2009-10, 2010-11, 2012-13, 2013-14, 2014-15, 2015-16, Shri Varghese M. Uthup, Vs. The Assistant Commissioner of 1st Floor, Lake View Income-tax, Central Circle-2, Apartments, Church Landing Kochi. Road, Kochi-682 016. [PAN: AEJPV0915J] (Assessee-Appellant) (Revenue-Respondent) Assessee by Shri Thomson Thomas, CA Revenue by Smt. A.S. Bindhu

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,ERNAKULAM vs. ACIT CENTRAL CIRCLE-2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 916/COCH/2022[2005-06]Status: DisposedITAT Cochin02 May 2024AY 2005-06

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Mathew Joseph, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 153ASection 153CSection 234A

condoning the delay, admit the appeal for being decided on merits. 3. It was, at the outset, submitted by Shri Joseph, the learned counsel for the assessee, that only the grounds of appeal in relation to levy of interest u/ss. 234A and 234B of the Act are being pressed. And toward which he would take us through the appeal memo

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,KOCHI vs. ACIT CENTRAL CIRCLE -2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 917/COCH/2022[2007-08]Status: DisposedITAT Cochin02 May 2024AY 2007-08

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Mathew Joseph, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 153ASection 153CSection 234A

condoning the delay, admit the appeal for being decided on merits. 3. It was, at the outset, submitted by Shri Joseph, the learned counsel for the assessee, that only the grounds of appeal in relation to levy of interest u/ss. 234A and 234B of the Act are being pressed. And toward which he would take us through the appeal memo

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,KOCHI vs. ACIT CENTRAL CIRCLE -2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 919/COCH/2022[2009-10]Status: DisposedITAT Cochin02 May 2024AY 2009-10

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Mathew Joseph, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 153ASection 153CSection 234A

condoning the delay, admit the appeal for being decided on merits. 3. It was, at the outset, submitted by Shri Joseph, the learned counsel for the assessee, that only the grounds of appeal in relation to levy of interest u/ss. 234A and 234B of the Act are being pressed. And toward which he would take us through the appeal memo

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,KOCHI vs. ACIT CENTRAL CIRCLE 2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 918/COCH/2022[2008-09]Status: DisposedITAT Cochin02 May 2024AY 2008-09

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Mathew Joseph, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 153ASection 153CSection 234A

condoning the delay, admit the appeal for being decided on merits. 3. It was, at the outset, submitted by Shri Joseph, the learned counsel for the assessee, that only the grounds of appeal in relation to levy of interest u/ss. 234A and 234B of the Act are being pressed. And toward which he would take us through the appeal memo

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

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

SRI.V.I. GEORGE KUTTY,KOLLAM vs. THE ITO,, KOLLAM

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

ITA 106/COCH/2021[2003-04]Status: DisposedITAT Cochin09 Nov 2021AY 2003-04

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

For Appellant: Shri T.M. Sreedharan, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 144Section 148Section 271Section 271(1)(c)

condone the delay and dispose off the appeal on merits. 3. Shri T.M. Sreedharan, Advocate represented assessee and Smt. J.M. Jamuna Devi, Sr. DR appeared on behalf of the assessee. 4. The assessee has filed a written note dated 6th November, 2021 which is extracted as below: - “The above appeals are posted for hearing before the Hon'ble Bench

SRI.V.I. GEORGE KUTTY,KOLLAM vs. THE ITO,, KOLLAM

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

ITA 107/COCH/2021[2004-05]Status: DisposedITAT Cochin09 Nov 2021AY 2004-05

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

For Appellant: Shri T.M. Sreedharan, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 144Section 148Section 271Section 271(1)(c)

condone the delay and dispose off the appeal on merits. 3. Shri T.M. Sreedharan, Advocate represented assessee and Smt. J.M. Jamuna Devi, Sr. DR appeared on behalf of the assessee. 4. The assessee has filed a written note dated 6th November, 2021 which is extracted as below: - “The above appeals are posted for hearing before the Hon'ble Bench