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

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Key Topics

Condonation of Delay21Section 10B20Limitation/Time-bar15Section 14414Penalty14Addition to Income13Section 271(1)(c)12Section 249(2)12Section 132

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)

section 249(2) and hence there was delay in filing the appeals. 3. If at all the date of service of notice is taken as the date on which the assessment orders were handed over to the ex-employee of M/s. Al Zarafa Travels and Manpower Consultants (P) Ltd., the CIT(A) ought to have considered the fact that

Showing 1–20 of 37 · Page 1 of 2

12
Section 153A12
Section 27112
Natural Justice11

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)

section 249(2) and hence there was delay in filing the appeals. 3. If at all the date of service of notice is taken as the date on which the assessment orders were handed over to the ex-employee of M/s. Al Zarafa Travels and Manpower Consultants (P) Ltd., the CIT(A) ought to have considered the fact that

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)

section 249(2) and hence there was delay in filing the appeals. 3. If at all the date of service of notice is taken as the date on which the assessment orders were handed over to the ex-employee of M/s. Al Zarafa Travels and Manpower Consultants (P) Ltd., the CIT(A) ought to have considered the fact that

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)

section 249(2) and hence there was delay in filing the appeals. 3. If at all the date of service of notice is taken as the date on which the assessment orders were handed over to the ex-employee of M/s. Al Zarafa Travels and Manpower Consultants (P) Ltd., the CIT(A) ought to have considered the fact that

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)

section 249(2) and hence there was delay in filing the appeals. 3. If at all the date of service of notice is taken as the date on which the assessment orders were handed over to the ex-employee of M/s. Al Zarafa Travels and Manpower Consultants (P) Ltd., the CIT(A) ought to have considered the fact that

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)

section 249(2) and hence there was delay in filing the appeals. 3. If at all the date of service of notice is taken as the date on which the assessment orders were handed over to the ex-employee of M/s. Al Zarafa Travels and Manpower Consultants (P) Ltd., the CIT(A) ought to have considered the fact that

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)

section 249(2) and hence there was delay in filing the appeals. 3. If at all the date of service of notice is taken as the date on which the assessment orders were handed over to the ex-employee of M/s. Al Zarafa Travels and Manpower Consultants (P) Ltd., the CIT(A) ought to have considered the fact that

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)

section 249(2) and hence there was delay in filing the appeals. 3. If at all the date of service of notice is taken as the date on which the assessment orders were handed over to the ex-employee of M/s. Al Zarafa Travels and Manpower Consultants (P) Ltd., the CIT(A) ought to have considered the fact that

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)

section 249(2) and hence there was delay in filing the appeals. 3. If at all the date of service of notice is taken as the date on which the assessment orders were handed over to the ex-employee of M/s. Al Zarafa Travels and Manpower Consultants (P) Ltd., the CIT(A) ought to have considered the fact that

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)

section 249(2) and hence there was delay in filing the appeals. 3. If at all the date of service of notice is taken as the date on which the assessment orders were handed over to the ex-employee of M/s. Al Zarafa Travels and Manpower Consultants (P) Ltd., the CIT(A) ought to have considered the fact that

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)

section 249(2) and hence there was delay in filing the appeals. 3. If at all the date of service of notice is taken as the date on which the assessment orders were handed over to the ex-employee of M/s. Al Zarafa Travels and Manpower Consultants (P) Ltd., the CIT(A) ought to have considered the fact that

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)

section 249(2) and hence there was delay in filing the appeals. 3. If at all the date of service of notice is taken as the date on which the assessment orders were handed over to the ex-employee of M/s. Al Zarafa Travels and Manpower Consultants (P) Ltd., the CIT(A) ought to have considered the fact that

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

M/S.KERALA MEDICAL SERVICES CORPN LTD,TRIVANDRUM vs. THE ITO, WD-1(4), TRIVANDRUM

The appeals of the assessee are partly allowed

ITA 109/COCH/2019[2012-13]Status: DisposedITAT Cochin20 May 2019AY 2012-13

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

Section 249(3)

3. The CIT(A) has not condoned the delay in filing the appeals before him by observing as follows: 4.2. The admission of appeals filed with delay is governed by the provisions of section 249

M/S.KERALA MEDICAL SERVICES CORPN LTD,TRIVANDRUM vs. THE ITO, WD-1(4), TRIVANDRUM

The appeals of the assessee are partly allowed

ITA 107/COCH/2019[2010-11]Status: DisposedITAT Cochin20 May 2019AY 2010-11

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

Section 249(3)

3. The CIT(A) has not condoned the delay in filing the appeals before him by observing as follows: 4.2. The admission of appeals filed with delay is governed by the provisions of section 249

M/S.KERALA MEDICAL SERVICES CORPN LTD,TRIVANDRUM vs. THE ITO, WD-1(4), TRIVANDRUM

The appeals of the assessee are partly allowed

ITA 108/COCH/2019[2011-12]Status: DisposedITAT Cochin20 May 2019AY 2011-12

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

Section 249(3)

3. The CIT(A) has not condoned the delay in filing the appeals before him by observing as follows: 4.2. The admission of appeals filed with delay is governed by the provisions of section 249

M/S.THE NELLIAMPATHY TEA & PRODUCE CO.LTD,KOCHI vs. THE ACIT, CIRCLE-1, ALAPPUZHA, ALAPPUZHA

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

ITA 315/COCH/2018[1994-05]Status: DisposedITAT Cochin01 May 2019AY 1994-05

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

Section 143(1)(a)Section 143(3)Section 154Section 220(2)Section 234DSection 23DSection 250Section 250(2)Section 80H

delay is governed by the provisions of section 249{3) of the Act and the same reads as under: "The Commissioner(Appeals) may admit an appeal after the expiration of the said period if he is satisfied that the appellant had sufficient cause for not presenting it within that period." 5.2 For this purpose, the CIT(A) relied

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

THE AD COMMISSIONER OF INCOME TAX, ALAPPUZHA vs. N S S KARAYOGAM, ALAPPUZHA

In the result, the appeals filed by the assessee are partly allowed, as indicated above

ITA 505/COCH/2018[2005-06]Status: DisposedITAT Cochin05 Mar 2019AY 2005-06

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

For Appellant: Smt.A.S.Bindhu, Sr.DRFor Respondent: Sri.T.M.Sreedharan, Advocate
Section 143Section 148Section 153Section 254

condone the delay of 32 days in filing this appeal and proceed to dispose off the appeal on merits. ITA No.505/Coch/2018. 2 M/s.NSS Karayogam Br. No.1365. 3. The solitary issue that is raised by the Revenue is whether the assessment completed vide order dated 28.03.2014 pursuant to ITAT’s order dated 21.10.2011 was barred by limitation

AY BROADCAST FOUNDATION,THIRUVALLA vs. THE ACIT, CIR-1,, THIRUVALLA

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

ITA 263/COCH/2018[2014-15]Status: DisposedITAT Cochin24 Sept 2018AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. No.263/Coch/2018 Assessment Year : 2014-15 Ay Broadcast Foundation, Vs. The Assistant Commissioner Of Gfa Buildings, Income-Tax, Circle-1, Thiruvalla. Manjadi, Thiruvalla. [Pan:Aafca 3216]

Section 11Section 12ASection 143Section 143(1)Section 154

section 154 of the Act on 28.04.2016 with the CPC, Bangalore and the rectification request was rejected by the CPC, Bangalore on 02.06.2016. 4. Against this, the assessee went in appeal before the CIT(A). 5. There was a delay of 201 days in filing the appeal before the CIT(A). The assessee filed condonation petition explaining the reason