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8 results for “condonation of delay”+ Section 208clear

Sorted by relevance

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Key Topics

Section 271B8Section 153A4Section 234A4Section 153C4Addition to Income4Section 1472Section 143(3)2Section 260A(2)(a)2Section 5

M/S THE KASARAGOD TODDY TAPPERS AND SHOP WORKERS CO-OP SOCIETY LTD,KASARGOD vs. ITO WARD -1, KASARGOD

In the result, the appeals by the assessee are dismissed as not maintainable

ITA 908/COCH/2022[2010-11]Status: DisposedITAT Cochin30 Jun 2023AY 2010-11

Bench: Shri Sanjay Arora & Shri Aby T.Varkey

For Appellant: Shri Arun Raj S., AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 143(3)Section 147Section 260A(2)(a)Section 5

condoning the delay of 1855 days. We decide accordingly. ITA Nos. 908 & 909/Coch/2022 (AYs: 2010-11& 11-12) Kasaragod Toddy Tappers and Shop Workers Co-operative Society Ltd.v. ITOO 5. The ld. CIT(A), however, without prejudice, and in the alternative, has discussed the appeal on merits as well.It is, in view of our decisionconfirming his order/s holding the appeal/sbefore

2
Limitation/Time-bar2
Condonation of Delay2
Penalty2

M/S THE KASARAGOD TODDY TAPPERS AND SHOP WORKERS CO-OP SOCIETY LTD,KASARGOD vs. ITO WARD 1, KASARGOD

In the result, the appeals by the assessee are dismissed as not maintainable

ITA 909/COCH/2022[2011-12]Status: DisposedITAT Cochin30 Jun 2023AY 2011-12

Bench: Shri Sanjay Arora & Shri Aby T.Varkey

For Appellant: Shri Arun Raj S., AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 143(3)Section 147Section 260A(2)(a)Section 5

condoning the delay of 1855 days. We decide accordingly. ITA Nos. 908 & 909/Coch/2022 (AYs: 2010-11& 11-12) Kasaragod Toddy Tappers and Shop Workers Co-operative Society Ltd.v. ITOO 5. The ld. CIT(A), however, without prejudice, and in the alternative, has discussed the appeal on merits as well.It is, in view of our decisionconfirming his order/s holding the appeal/sbefore

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 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 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

THE CHORODE SERVICE CO-OP BANK LTD,KOZHIKODE vs. THE ITO , W2(2), KOZHIKODE

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

ITA 880/COCH/2022[2011-12]Status: DisposedITAT Cochin08 Mar 2023AY 2011-12

Bench: Shri George George K. & Ms. Padmavathy S.

For Appellant: Shri Narayanan V.SFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 250Section 271BSection 44A

condone the delay of 6 days and proceed to dispose of the appeal on merits. 3. Common issues are involved in these appeals. Hence, they were heard together and being disposed of by this consolidated order. 4. The solitary issue raised in these appeals is whether the CIT(A) is justified in confirming imposition of penalty under Section 271B

THE CHORODE SERVICE CO-OP BANK LTD,KOZHIKODE vs. THE ITO, W2(2), KOZHIKODE

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

ITA 881/COCH/2022[2012-13]Status: DisposedITAT Cochin08 Mar 2023AY 2012-13

Bench: Shri George George K. & Ms. Padmavathy S.

For Appellant: Shri Narayanan V.SFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 250Section 271BSection 44A

condone the delay of 6 days and proceed to dispose of the appeal on merits. 3. Common issues are involved in these appeals. Hence, they were heard together and being disposed of by this consolidated order. 4. The solitary issue raised in these appeals is whether the CIT(A) is justified in confirming imposition of penalty under Section 271B