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20 results for “condonation of delay”+ Section 249(4)(b)clear

Sorted by relevance

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Key Topics

Condonation of Delay16Section 10B15Section 14413Section 271(1)(c)12Section 249(2)12Section 13212Section 153A12Section 27112Penalty

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)

condonation of delay in filing the appeals was not granted. According to the CIT(A), as per the IT Act, for an appeal to be valid, the appeal has to be filed, as per section 249(2)(b) within 30 days of the notice of demand relating to the assessment or penalty. It was found that in the aforesaid cases

12
Addition to Income12
Section 10A9
Limitation/Time-bar4

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)

condonation of delay in filing the appeals was not granted. According to the CIT(A), as per the IT Act, for an appeal to be valid, the appeal has to be filed, as per section 249(2)(b) within 30 days of the notice of demand relating to the assessment or penalty. It was found that in the aforesaid cases

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)

condonation of delay in filing the appeals was not granted. According to the CIT(A), as per the IT Act, for an appeal to be valid, the appeal has to be filed, as per section 249(2)(b) within 30 days of the notice of demand relating to the assessment or penalty. It was found that in the aforesaid cases

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)

condonation of delay in filing the appeals was not granted. According to the CIT(A), as per the IT Act, for an appeal to be valid, the appeal has to be filed, as per section 249(2)(b) within 30 days of the notice of demand relating to the assessment or penalty. It was found that in the aforesaid cases

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)

condonation of delay in filing the appeals was not granted. According to the CIT(A), as per the IT Act, for an appeal to be valid, the appeal has to be filed, as per section 249(2)(b) within 30 days of the notice of demand relating to the assessment or penalty. It was found that in the aforesaid cases

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)

condonation of delay in filing the appeals was not granted. According to the CIT(A), as per the IT Act, for an appeal to be valid, the appeal has to be filed, as per section 249(2)(b) within 30 days of the notice of demand relating to the assessment or penalty. It was found that in the aforesaid cases

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)

condonation of delay in filing the appeals was not granted. According to the CIT(A), as per the IT Act, for an appeal to be valid, the appeal has to be filed, as per section 249(2)(b) within 30 days of the notice of demand relating to the assessment or penalty. It was found that in the aforesaid cases

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)

condonation of delay in filing the appeals was not granted. According to the CIT(A), as per the IT Act, for an appeal to be valid, the appeal has to be filed, as per section 249(2)(b) within 30 days of the notice of demand relating to the assessment or penalty. It was found that in the aforesaid cases

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)

condonation of delay in filing the appeals was not granted. According to the CIT(A), as per the IT Act, for an appeal to be valid, the appeal has to be filed, as per section 249(2)(b) within 30 days of the notice of demand relating to the assessment or penalty. It was found that in the aforesaid cases

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)

condonation of delay in filing the appeals was not granted. According to the CIT(A), as per the IT Act, for an appeal to be valid, the appeal has to be filed, as per section 249(2)(b) within 30 days of the notice of demand relating to the assessment or penalty. It was found that in the aforesaid cases

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)

condonation of delay in filing the appeals was not granted. According to the CIT(A), as per the IT Act, for an appeal to be valid, the appeal has to be filed, as per section 249(2)(b) within 30 days of the notice of demand relating to the assessment or penalty. It was found that in the aforesaid cases

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)

condonation of delay in filing the appeals was not granted. According to the CIT(A), as per the IT Act, for an appeal to be valid, the appeal has to be filed, as per section 249(2)(b) within 30 days of the notice of demand relating to the assessment or penalty. It was found that in the aforesaid cases

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)

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." 4.3. Before going into issue of condonation of delay, it would be relevant to place on record

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)

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." 4.3. Before going into issue of condonation of delay, it would be relevant to place on record

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)

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." 4.3. Before going into issue of condonation of delay, it would be relevant to place on record

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

M/S. CLINIPACE CLINICAL RESEARCH P. LTD(FORMERLY PARAGON BIO MEDICAL P. LTD,TRIVANDRUM vs. THE ACIT, TRIVANDRUM

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

ITA 297/COCH/2016[2010-11]Status: DisposedITAT Cochin03 Oct 2017AY 2010-11

Bench: S/Shri P B Bansal & George George K, Jm

Section 10ASection 10A(2)(i)Section 10BSection 14

b) states that benefit of 10A applies to any undertaking commencing its operation on or after 01st day of April 1994 in any Electronic Hardware Technology Park or as the case may be Software Technology Park. The units commencing its operations on or after 01st day of April, 1981 in any Free Trade Zone is separately dealt with

THE ACIT, TRIVANDRUM vs. M/S. PARAGON BIOMEDICAL INDIA (P) LTD, TRIVANDRUM

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

ITA 249/COCH/2016[2010-11]Status: DisposedITAT Cochin03 Oct 2017AY 2010-11

Bench: S/Shri P B Bansal & George George K, Jm

Section 10ASection 10A(2)(i)Section 10BSection 14

b) states that benefit of 10A applies to any undertaking commencing its operation on or after 01st day of April 1994 in any Electronic Hardware Technology Park or as the case may be Software Technology Park. The units commencing its operations on or after 01st day of April, 1981 in any Free Trade Zone is separately dealt with

THE ACIT, TRIVANDRUM vs. M/S. PARAGON BIOMEDICAL INDIA (P) LTD, TRIVANDRUM

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

ITA 334/COCH/2016[2011-12]Status: DisposedITAT Cochin03 Oct 2017AY 2011-12

Bench: S/Shri P B Bansal & George George K, Jm

Section 10ASection 10A(2)(i)Section 10BSection 14

b) states that benefit of 10A applies to any undertaking commencing its operation on or after 01st day of April 1994 in any Electronic Hardware Technology Park or as the case may be Software Technology Park. The units commencing its operations on or after 01st day of April, 1981 in any Free Trade Zone is separately dealt with

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