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5 results for “condonation of delay”+ Section 249(3)clear

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Key Topics

Condonation of Delay5Section 143(1)4Section 2503Section 2492Section 249(3)2Section 142(1)2Section 682Section 1442Penalty2

CELESTIAL INFRASTRUCTURE PVT LTD,AMBALAMUGAL vs. DCIT, CORPORATE CIRCLE-1(1), ERNALUAM

In the result, appeal is "Dismissed"

ITA 160/COCH/2024[2009-2010]Status: DisposedITAT Cochin23 Oct 2024AY 2009-2010

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhcelestial Infrastructure (P) Ltd. Dcit, Corporate Circle - 1(1) Aiswarya Towers Cr Building, Is Press Road Hoc Junction, Ambalamugal Vs. Kochi 682018 Ernakulam 682302 [Pan: Aaccc6737F] (Appellant) (Respondent)

For Appellant: Shri Thomas Thomas, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 143(1)Section 249Section 249(3)Section 250

condone the delay in filing the appeal and to decide the appeal on merits. Signed Appellant 7.5 As per Section 249(3

CLASSIC PHARMA,ALAPPUZHA vs. ITO, WARD 2, ALAPPUZHA

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

ITA 815/COCH/2024[2017-18]Status: DisposedITAT Cochin24 Apr 2025AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Keshav Dubeyassessmentyear:2017-18 Classic Pharma 42/672B, Civil Station Ward Alappuzha 688 001 Vs. Kerala Nfac Delhi Pan No :Aakfc0215F Appellant Respondent Appellant By : Shri R. Krishnan, A.R. Respondent By : Smt. Leena Lal, Sr. D.R. Date Of Hearing : 30.01.2025 Date Of Pronouncement : 24.04.2025

For Appellant: Shri R. Krishnan, A.RFor Respondent: Smt. Leena Lal, Sr. D.R
Section 249Section 250

condoned by the ld. CIT(A) on the ground that the assessee has not discharged the onus of “sufficient cause” within the meaning of section 249 of the Act.Hence, the delay in filing of appeal more than 4 months was not accepted by the ld. CIT(A)/NFAC and accordingly, Classic Pharma, Alappuzha Page 3

SARAMMA THOMAS THANKACHAN,KOLLAM vs. ITO, NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

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

ITA 839/COCH/2024[2016-17]Status: DisposedITAT Cochin16 May 2025AY 2016-17

Bench: Shri Inturi Rama Rao & Shri Keshav Dubeyassessmentyear:2016-17 Saramma Thomas Thankachan Robin Cottage Nedumpaikulam Ito& Vs. Kundara Po Nfac, Kerala 691 501 Delhi Pan No :Audpt5972D Appellant Respondent Appellant By : Shri N.S. Panicker, A.R. Respondent By : Smt. Leena Lal, Sr. D.R. Date Of Hearing : 19.02.2025 Date Of Pronouncement : 16.05.2025 O R D E R Perkeshav Dubey: This Appeal At The Instance Of The Assessee Is Directed Against The Order Of Cit(A)/Nfac Dated 9.8.2024 Vide Din & Order No.Itba/Nfac/S/250/2024-25/1067491706(1) For The Ay 2016- 17 Passed U/S 250 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Shri N.S. Panicker, A.RFor Respondent: Smt. Leena Lal, Sr. D.R
Section 142(1)Section 147Section 148Section 249(3)Section 250Section 68

section 249(3) r.w.s. 250 of the Act as the assessee could not show any sufficient cause for delay in filing appeal before the ld. CIT(A)/NFAC. The ld. CIT(A) observed that the reasons cited by the assessee are not found tenable and thus the prayer for condonation

KUTHUPARAMBA SERVICE COOPERATIVE BANK LTD,KANNUR vs. ITO, WARD 1 & TPS, KANNUR

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 311/COCH/2025[2018-19]Status: DisposedITAT Cochin13 Jun 2025AY 2018-19

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm Kuthuparamba Service Co-Operative ..….……….Appellant Bank, Kuthuparamba , Kannur District - 670643 [Pan:Aabak3157C] Vs. Ito Ward 1 & Tps, Kanniur . ….. …..Respondent Appellant By: Shri. Arun Raj, Adv Respondent By Smt . Leena Lal, Snr,Ar Date Of Hearing: 05 .06.2025 Date Of Pronouncement: 13.06.2025 O R D E R Per Sonjoy Sarma This Appeal Is Filed By The Assessee Against The Order Passed Under Section 144 R.W.S. 140(4B) Of The Income-Tax Act, 1961Dated 18.06.2024 By The National Faceless Appeal Centre (Hereinafter Referred To As ‘Cit(A)’] For The Assessment Year 2018–19. 2. Against The Assessment Order, The Assessee Filed An Appeal Before The Cit(Appeals), Nfac. However, The Assessee Was Not Served Any Notice Of Hearing Nor A Copy Of The Order Passed By The Cit(A), Nfac. Further, No Alert Or Sms Notification Was Received

For Appellant: Shri. Arun Raj, Adv
Section 144Section 270A

Section 270A of the Act. The assessee came to know that the CIT(A), NFAC had dismissed the appeal ex parte, i.e., without giving an opportunity of hearing. 3. As a result, the assessee preferred an appeal before the ITAT after a delay of 249 days, along with a petition for condonation

NOORANAD SERVICE COOPERATIVE SOCIETY LIMITED,ALAPPUZHA vs. ITO, WARD 2, THIRUVALLA

In the result, the appeal filed by the assessee stands dismissed

ITA 785/COCH/2025[2017-18]Status: DisposedITAT Cochin21 Nov 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2017-18 Nooranad Service Co-Op. Society Ltd. .......... Appellant Padanilam P.O., Nooranad, Alappuzha 690529 [Pan: Aaban2292F] Vs. The Income Tax Officer, Wd-2, Thiruvalla .......... Respondent Assessee By: ------- None ------- Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 06.11.2025 Date Of Pronouncement: 21.11.2025 O R D E R This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre, Delhi [Cit(A)] Dated 23.01.2024 For Assessment Year (Ay) 2017-18. 2. Brief Facts Of The Case Are That That Appellant Is A Co-Operative Society Registered Under The Kerala State Co-Operative Societies Act, 1969. It Is Engaged In The Business Of Accepting Deposits From Members & Providing Credit Facilities To Members. The Return Of Income For Ay 2017-18 Was Not Filed By The Appellant Society. Based On The Information That The Appellant Had Deposited Cash Amounting To Rs. 12,28,000/- In The District Co-Operative Bank

For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R
Section 142(1)Section 144Section 249(4)(b)

section 249(4)(b) of the Act. 4. Being aggrieved, the appellant is in appeal before this Tribunal in the present appeal. 5. At the outset, I find that there was delay in filing the appeal by 572 days. The appellant filed a petition seeking condonation of delay stating that order of the CIT(A) was not communicated