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26 results for “condonation of delay”+ Section 221(1)clear

Sorted by relevance

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Key Topics

Section 234E40Section 200A20TDS20Section 271B12Section 80I9Section 686Section 2635Deduction5Section 44A3

ACIT, KOCHI vs. M/S SKYLINE BUILDERS, ERNAKULAM

In the result, the appeals filed by the Revenue are dismissed

ITA 942/COCH/2024[2012-13]Status: DisposedITAT Cochin26 May 2025AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Sri.Sundarasan S, CIT-DRFor Respondent: Sri.P.M.Veeramani, CA
Section 801B(10)Section 80I

condone the delay of 47 days and proceed to decide these appeals by way of this consolidated order for the sake of convenience. 4. The brief facts of the case as coming out from the orders of the authorities below are that the assessee is a partnership firm carrying on the business of builder and developer in Ernakulam District

ACIT, ERNAKULAM vs. M/S SKYLINE BUILDERS, ERNAKULAM

In the result, the appeals filed by the Revenue are dismissed

Showing 1–20 of 26 · Page 1 of 2

Section 801B(10)3
Cash Deposit2
Penalty2
ITA 928/COCH/2024[2010-11]Status: DisposedITAT Cochin26 May 2025AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Sri.Sundarasan S, CIT-DRFor Respondent: Sri.P.M.Veeramani, CA
Section 801B(10)Section 80I

condone the delay of 47 days and proceed to decide these appeals by way of this consolidated order for the sake of convenience. 4. The brief facts of the case as coming out from the orders of the authorities below are that the assessee is a partnership firm carrying on the business of builder and developer in Ernakulam District

ACIT, ERNAKULAM vs. M/S SKYLINE BUILDERS, ERNAKULAM

In the result, the appeals filed by the Revenue are dismissed

ITA 927/COCH/2024[2009-10]Status: DisposedITAT Cochin26 May 2025AY 2009-10

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Sri.Sundarasan S, CIT-DRFor Respondent: Sri.P.M.Veeramani, CA
Section 801B(10)Section 80I

condone the delay of 47 days and proceed to decide these appeals by way of this consolidated order for the sake of convenience. 4. The brief facts of the case as coming out from the orders of the authorities below are that the assessee is a partnership firm carrying on the business of builder and developer in Ernakulam District

KALLUMALA AGRICULTURAL COOPERATIVE BANK LTD NO HW 14,ALAPPUZHA vs. ITO, WARD 2, THIRUVALLA

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

ITA 119/COCH/2025[2015-16]Status: DisposedITAT Cochin30 Jun 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Sonjoy Sarma, Jm

For Appellant: Shri Sabu C S, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 139(1)Section 147Section 148Section 271BSection 275Section 44ASection 80P

221/-. While the matter stood thus, the AO also issued a show cause notice U/s. 275 r.w.s 271B of the Act on 29/03/2022 calling upon the appellant to show cause as to why an order imposing penalty U/s. 271B of the Act cannot be passed. In response to the show cause notice, the appellant has filed a detailed explanation which

KALLUMALA AGRICULTURAL COOPERATIVE BANK LTD NO HW 14,ALAPPUZHA vs. ITO, WARD 2, THIRUVALLA

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

ITA 118/COCH/2025[2013-14]Status: DisposedITAT Cochin30 Jun 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Sonjoy Sarma, Jm

For Appellant: Shri Sabu C S, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 139(1)Section 147Section 148Section 271BSection 275Section 44ASection 80P

221/-. While the matter stood thus, the AO also issued a show cause notice U/s. 275 r.w.s 271B of the Act on 29/03/2022 calling upon the appellant to show cause as to why an order imposing penalty U/s. 271B of the Act cannot be passed. In response to the show cause notice, the appellant has filed a detailed explanation which

SUPRIYA ENTERPRISES,MANJERI, MALAPPURAM vs. THE ITO, TIRUR

Appeal is dismissed

ITA 301/COCH/2020[2015-16 ]Status: DisposedITAT Cochin19 Dec 2022

Bench: Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalm/S. Supriya Enterprises Principal Commissioner Of 16,263, Calicut Road Income Tax Vs. Manjeri, Malappuram 676121 Kozhikode

For Appellant: Shri Shaji Poulose, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 143(2)Section 143(3)Section 263Section 44ASection 68

1. The assessee filed the Return of Income for A.Y 2015-16 on 24-03-2017 admitting a total income of Rs. 2,85,940/-. The case was selected for scrutiny assessment by CASS under limited category for verifying whether the cash in hand· shown in Return of income is correct. Subsequently the notice u/s 143(2) was issued

JIPSI TOOLS ENGINEERING SOLUTIONS PRIVATE LIMITED,KOZHIKODE vs. THE ITO, KANNUR

In the result, the delay in filing of the appeals before the CIT(A) is condoned and the issues in the appeals are restored to the file of the learned CIT(A) for adjudication on merit

ITA 231/COCH/2021[2014-15]Status: DisposedITAT Cochin14 Mar 2022AY 2014-15

Bench: Shri George Mathan, Jm & Shri M. Balaganesh, Am

For Appellant: Shri Akhil, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200ASection 234E

Section 234E of the Act for all the relevant assessment years. Against the levy the assessee had filed appeals before the learned CIT(A) belatedly. On account of the delay in filing of the appeal the learned CIT(A), NFAC, Delhi had dismissed assessee’s appeal. It was submitted that these appeals pertain to the intimation u/s 200A/206B

JIPSI TOOLS ENGINEERING SOLUTIONS PRIVATE LIMITED,KOZHIKODE vs. THE ITO, KANNUR

In the result, the delay in filing of the appeals before the CIT(A) is condoned and the issues in the appeals are restored to the file of the learned CIT(A) for adjudication on merit

ITA 228/COCH/2021[2014-15]Status: DisposedITAT Cochin14 Mar 2022AY 2014-15

Bench: Shri George Mathan, Jm & Shri M. Balaganesh, Am

For Appellant: Shri Akhil, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200ASection 234E

Section 234E of the Act for all the relevant assessment years. Against the levy the assessee had filed appeals before the learned CIT(A) belatedly. On account of the delay in filing of the appeal the learned CIT(A), NFAC, Delhi had dismissed assessee’s appeal. It was submitted that these appeals pertain to the intimation u/s 200A/206B

JIPSI TOOLS ENGINEERING SOLUTIONS PRIVATE LIMITED,KOZHIKODE vs. THE ITO, KANNUR

In the result, the delay in filing of the appeals before the CIT(A) is condoned and the issues in the appeals are restored to the file of the learned CIT(A) for adjudication on merit

ITA 239/COCH/2021[2015-16]Status: DisposedITAT Cochin14 Mar 2022AY 2015-16

Bench: Shri George Mathan, Jm & Shri M. Balaganesh, Am

For Appellant: Shri Akhil, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200ASection 234E

Section 234E of the Act for all the relevant assessment years. Against the levy the assessee had filed appeals before the learned CIT(A) belatedly. On account of the delay in filing of the appeal the learned CIT(A), NFAC, Delhi had dismissed assessee’s appeal. It was submitted that these appeals pertain to the intimation u/s 200A/206B

JIPSI TOOLS ENGINEERING SOLUTIONS PRIVATE LIMITED,KOZHIKODE vs. THE ITO, KANNUR

In the result, the delay in filing of the appeals before the CIT(A) is condoned and the issues in the appeals are restored to the file of the learned CIT(A) for adjudication on merit

ITA 236/COCH/2021[2015-16]Status: DisposedITAT Cochin14 Mar 2022AY 2015-16

Bench: Shri George Mathan, Jm & Shri M. Balaganesh, Am

For Appellant: Shri Akhil, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200ASection 234E

Section 234E of the Act for all the relevant assessment years. Against the levy the assessee had filed appeals before the learned CIT(A) belatedly. On account of the delay in filing of the appeal the learned CIT(A), NFAC, Delhi had dismissed assessee’s appeal. It was submitted that these appeals pertain to the intimation u/s 200A/206B

JIPSI TOOLS ENGINEERING SOLUTIONS PRIVATE LIMITED,KOZHIKODE vs. THE ITO, KANNUR

In the result, the delay in filing of the appeals before the CIT(A) is condoned and the issues in the appeals are restored to the file of the learned CIT(A) for adjudication on merit

ITA 223/COCH/2021[2013-14]Status: DisposedITAT Cochin14 Mar 2022AY 2013-14

Bench: Shri George Mathan, Jm & Shri M. Balaganesh, Am

For Appellant: Shri Akhil, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200ASection 234E

Section 234E of the Act for all the relevant assessment years. Against the levy the assessee had filed appeals before the learned CIT(A) belatedly. On account of the delay in filing of the appeal the learned CIT(A), NFAC, Delhi had dismissed assessee’s appeal. It was submitted that these appeals pertain to the intimation u/s 200A/206B

JIPSI TOOLS ENGINEERING SOLUTIONS PRIVATE LIMITED,KOZHIKODE vs. THE ITO, KANNUR

In the result, the delay in filing of the appeals before the CIT(A) is condoned and the issues in the appeals are restored to the file of the learned CIT(A) for adjudication on merit

ITA 222/COCH/2021[2013-14]Status: DisposedITAT Cochin14 Mar 2022AY 2013-14

Bench: Shri George Mathan, Jm & Shri M. Balaganesh, Am

For Appellant: Shri Akhil, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200ASection 234E

Section 234E of the Act for all the relevant assessment years. Against the levy the assessee had filed appeals before the learned CIT(A) belatedly. On account of the delay in filing of the appeal the learned CIT(A), NFAC, Delhi had dismissed assessee’s appeal. It was submitted that these appeals pertain to the intimation u/s 200A/206B

JIPSI TOOLS ENGINEERING SOLUTIONS PRIVATE LIMITED,KOZHIKODE vs. THE ITO, KANNUR

In the result, the delay in filing of the appeals before the CIT(A) is condoned and the issues in the appeals are restored to the file of the learned CIT(A) for adjudication on merit

ITA 227/COCH/2021[2014-15]Status: DisposedITAT Cochin14 Mar 2022AY 2014-15

Bench: Shri George Mathan, Jm & Shri M. Balaganesh, Am

For Appellant: Shri Akhil, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200ASection 234E

Section 234E of the Act for all the relevant assessment years. Against the levy the assessee had filed appeals before the learned CIT(A) belatedly. On account of the delay in filing of the appeal the learned CIT(A), NFAC, Delhi had dismissed assessee’s appeal. It was submitted that these appeals pertain to the intimation u/s 200A/206B

JIPSI TOOLS ENGINEERING SOLUTIONS PRIVATE LIMITED,KOZHIKODE vs. THE ITO, KANNUR

In the result, the delay in filing of the appeals before the CIT(A) is condoned and the issues in the appeals are restored to the file of the learned CIT(A) for adjudication on merit

ITA 229/COCH/2021[2014-15]Status: DisposedITAT Cochin14 Mar 2022AY 2014-15

Bench: Shri George Mathan, Jm & Shri M. Balaganesh, Am

For Appellant: Shri Akhil, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200ASection 234E

Section 234E of the Act for all the relevant assessment years. Against the levy the assessee had filed appeals before the learned CIT(A) belatedly. On account of the delay in filing of the appeal the learned CIT(A), NFAC, Delhi had dismissed assessee’s appeal. It was submitted that these appeals pertain to the intimation u/s 200A/206B

JIPSI TOOLS ENGINEERING SOLUTIONS PRIVATE LIMITED,KOZHIKODE vs. THE ITO, KANNUR

In the result, the delay in filing of the appeals before the CIT(A) is condoned and the issues in the appeals are restored to the file of the learned CIT(A) for adjudication on merit

ITA 225/COCH/2021[2013-14]Status: DisposedITAT Cochin14 Mar 2022AY 2013-14

Bench: Shri George Mathan, Jm & Shri M. Balaganesh, Am

For Appellant: Shri Akhil, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200ASection 234E

Section 234E of the Act for all the relevant assessment years. Against the levy the assessee had filed appeals before the learned CIT(A) belatedly. On account of the delay in filing of the appeal the learned CIT(A), NFAC, Delhi had dismissed assessee’s appeal. It was submitted that these appeals pertain to the intimation u/s 200A/206B

JIPSI TOOLS ENGINEERING SOLUTIONS PRIVATE LIMITED,KOZHIKODE vs. THE ITO, KANNUR

In the result, the delay in filing of the appeals before the CIT(A) is condoned and the issues in the appeals are restored to the file of the learned CIT(A) for adjudication on merit

ITA 234/COCH/2021[2014-15]Status: DisposedITAT Cochin14 Mar 2022AY 2014-15

Bench: Shri George Mathan, Jm & Shri M. Balaganesh, Am

For Appellant: Shri Akhil, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200ASection 234E

Section 234E of the Act for all the relevant assessment years. Against the levy the assessee had filed appeals before the learned CIT(A) belatedly. On account of the delay in filing of the appeal the learned CIT(A), NFAC, Delhi had dismissed assessee’s appeal. It was submitted that these appeals pertain to the intimation u/s 200A/206B

THE ITO, KANNUR vs. JIPSI TOOLS ENGINEERING SOLUTIONS PRIVATE LIMITED, KOZHIKODE

In the result, the delay in filing of the appeals before the CIT(A) is condoned and the issues in the appeals are restored to the file of the learned CIT(A) for adjudication on merit

ITA 235/COCH/2021[2015-16]Status: DisposedITAT Cochin14 Mar 2022AY 2015-16

Bench: Shri George Mathan, Jm & Shri M. Balaganesh, Am

For Appellant: Shri Akhil, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200ASection 234E

Section 234E of the Act for all the relevant assessment years. Against the levy the assessee had filed appeals before the learned CIT(A) belatedly. On account of the delay in filing of the appeal the learned CIT(A), NFAC, Delhi had dismissed assessee’s appeal. It was submitted that these appeals pertain to the intimation u/s 200A/206B

JIPSI TOOLS ENGINEERING SOLUTIONS PRIVATE LIMITED,KOZHIKODE vs. THE ITO, KANNUR

In the result, the delay in filing of the appeals before the CIT(A) is condoned and the issues in the appeals are restored to the file of the learned CIT(A) for adjudication on merit

ITA 232/COCH/2021[2014-15]Status: DisposedITAT Cochin14 Mar 2022AY 2014-15

Bench: Shri George Mathan, Jm & Shri M. Balaganesh, Am

For Appellant: Shri Akhil, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200ASection 234E

Section 234E of the Act for all the relevant assessment years. Against the levy the assessee had filed appeals before the learned CIT(A) belatedly. On account of the delay in filing of the appeal the learned CIT(A), NFAC, Delhi had dismissed assessee’s appeal. It was submitted that these appeals pertain to the intimation u/s 200A/206B

JIPSI TOOLS ENGINEERING SOLUTIONS PRIVATE LIMITED,KOZHIKODE vs. THE ITO, KANNUR

In the result, the delay in filing of the appeals before the CIT(A) is condoned and the issues in the appeals are restored to the file of the learned CIT(A) for adjudication on merit

ITA 221/COCH/2021[2013-14]Status: DisposedITAT Cochin14 Mar 2022AY 2013-14

Bench: Shri George Mathan, Jm & Shri M. Balaganesh, Am

For Appellant: Shri Akhil, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200ASection 234E

Section 234E of the Act for all the relevant assessment years. Against the levy the assessee had filed appeals before the learned CIT(A) belatedly. On account of the delay in filing of the appeal the learned CIT(A), NFAC, Delhi had dismissed assessee’s appeal. It was submitted that these appeals pertain to the intimation u/s 200A/206B

JIPSI TOOLS ENGINEERING SOLUTIONS PRIVATE LIMITED,KOZHIKODE vs. THE ITO, KANNUR

In the result, the delay in filing of the appeals before the CIT(A) is condoned and the issues in the appeals are restored to the file of the learned CIT(A) for adjudication on merit

ITA 240/COCH/2021[2015-16]Status: DisposedITAT Cochin14 Mar 2022AY 2015-16

Bench: Shri George Mathan, Jm & Shri M. Balaganesh, Am

For Appellant: Shri Akhil, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200ASection 234E

Section 234E of the Act for all the relevant assessment years. Against the levy the assessee had filed appeals before the learned CIT(A) belatedly. On account of the delay in filing of the appeal the learned CIT(A), NFAC, Delhi had dismissed assessee’s appeal. It was submitted that these appeals pertain to the intimation u/s 200A/206B