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4 results for “condonation of delay”+ Section 163clear

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Key Topics

Section 54F5Section 139(4)4Section 115J3Section 2632Section 143(3)2Section 139(1)2Section 1472Disallowance2Addition to Income

SHRI. SANTHAKUMAR DAMODARAN NADAR,TRIVANDRUM vs. THE ITO, WARD -1(3), TRIVANDRUM

In the result, the appeal filed by the assessee is allowed

ITA 950/COCH/2022[2017-18]Status: HeardITAT Cochin20 May 2024AY 2017-18

Bench: Shri Sanjay Arora, Am & Shri Soundararajan K, Jm

For Appellant: Sri. R.Krishnan, CAFor Respondent: Sri. Sanjit Kumar Das, CIT-DR
Section 143(3)Section 263

section 263 of the Income-tax Act, 1961 (the Act), dated 26.03.2022, by the Principal Commissioner of Income-tax, Thiruvananthapuram (Pr. CIT), in respect of the assessee’s assessment u/s.143(3) of the Act dated 15.12.2019 for assessment year (AY) 2017-2018. 2. The first issue confronting us is the condonation or otherwise of the 163-day delay

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

In the result, the appeal of revenue is dismissed

2
Condonation of Delay2
Deduction2
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

SRI.C.SHAJI,TRIVANDRUM vs. THE ITO, WARD-2(1), TRIVNDRUM

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

ITA 505/COCH/2017[2013-14]Status: DisposedITAT Cochin20 Sept 2019AY 2013-14

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

For Appellant: Dr.Pradeep K.P., AdvocateFor Respondent: Smt.A.S.Bindhu, Sr.DR

condone the delay and proceed to dispose of the same on merits. 3. First issue for our consideration is as under:- “The purchase of timber for the year for a total value consideration of Rs.11,38,66,879/- is genuine and 2 Sri.C.Shaji. supported by valid documents. The disallowance of Rs.73,34,227/- and estimation of the said amount

SRI. MAMMEN ADENETH PAPPY,PATHANAMTHITTA vs. THE ITO,, THIRUVALLA

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

ITA 498/COCH/2018[2012-13]Status: DisposedITAT Cochin08 Apr 2019AY 2012-13

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

Section 139(1)Section 139(4)Section 54F

condone the delay of 38 days in filing the appeal and admit the appeal for adjudication. 5. Now coming to the issue raised by the assessee, the facts are that in the return of income filed, the assessee claimed deduction u/s. 54F of the Act on the capital gain. The Assessing Officer found that the assessee had not utilized