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45 results for “condonation of delay”+ Section 253(6)(d)clear

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Mumbai275 Chennai213 Indore166 Delhi165 Ahmedabad153 Karnataka139 Kolkata128 Jaipur121 Surat115 Bangalore97 Lucknow67 Chandigarh55 Cochin45 Cuttack40 Panaji39 Pune39 Hyderabad31 Rajkot29 Allahabad27 Nagpur25 Patna24 Jodhpur18 Varanasi18 Raipur14 Visakhapatnam13 Guwahati11 Ranchi9 Jabalpur7 Amritsar6 SC4 Telangana2 Dehradun1 Andhra Pradesh1 Rajasthan1 Agra1

Key Topics

Section 26345 Section 143(3)25 Section 123 Section 220(2)23 Section 246A23 Section 20123 Section 201(1)23 TDS23 Section 13122 Limitation/Time-bar6 Condonation of Delay6 Deduction4

M/S. PARAVUR SERVICE CO-OPERATIVE BANK,KOLLAM vs. INCOME TAX OFFICER, WARD 2, KOLLAM

In the result, the appeal and stay petition filed by the assessee are dismissed

ITA 767/COCH/2023[AY 2017-18]Status: DisposedITAT Cochin08 Jul 2024

Bench: Shri Chandra Poojari & Shri Soundararajan K.Assessment Year: 2017-18

For Appellant: Sri Santosh P. Abraham, A.RFor Respondent: Shri Sanjit Kumar Das, D.R

Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

d) . The issues covered in favour of the appellant of the decision of the Kerala High Court in the case of Principal Commissioner of Income Tax vs. Peroorkada Service Co-operative Bank Ltd. [(2022) 442 ITR 141 (Ker)]. The decisions relied on by the CIT (Appeals) is not applicable to the facts of the case. F. Appellant being a agricultural

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

d) The Appellant had not specified the dates when managing directors were changed and what were the reasons for which the previous persons holding the post of managing director were prevented from filing the appeal. In absence of such evidence, the reason stated by the Appellant cannot be accepted. 4.7. Therefore, in view of the above discussion, it is held

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

d) The Appellant had not specified the dates when managing directors were changed and what were the reasons for which the previous persons holding the post of managing director were prevented from filing the appeal. In absence of such evidence, the reason stated by the Appellant cannot be accepted. 4.7. Therefore, in view of the above discussion, it is held

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

d) The Appellant had not specified the dates when managing directors were changed and what were the reasons for which the previous persons holding the post of managing director were prevented from filing the appeal. In absence of such evidence, the reason stated by the Appellant cannot be accepted. 4.7. Therefore, in view of the above discussion, it is held

THE ACIT, CEN-CIRCLE-1, KOZHIKKODE, KOZHIKKODE vs. M/S.ARDRA ASSOCIATES, THRISSUR

In the result, the appeals of the assessee are allowed and the appeals of

ITA 377/COCH/2017[2011-12]Status: DisposedITAT Cochin30 Apr 2019AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

D E R Per CHANDRA POOJARI, AM: The appeal filed by the assessee in ITA No. 241/Coch/2018 is directed against the order passed u/s. 263 of the Act by the Pr. CIT (Centr al), Kochi dated 15/03/2018 for the assessment year 2013-14. The appeals filed by the assessee in ITA Nos.495 to 499/Coch/2016 are directed against the different orders

THE ACIT, CEN-CIRCLE-1, KOZHIKKODE, KOZHIKKODE vs. M/S.ARDRA ASSOCIATES, THRISSUR

In the result, the appeals of the assessee are allowed and the appeals of

ITA 378/COCH/2017[2012-13]Status: DisposedITAT Cochin30 Apr 2019AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

D E R Per CHANDRA POOJARI, AM: The appeal filed by the assessee in ITA No. 241/Coch/2018 is directed against the order passed u/s. 263 of the Act by the Pr. CIT (Centr al), Kochi dated 15/03/2018 for the assessment year 2013-14. The appeals filed by the assessee in ITA Nos.495 to 499/Coch/2016 are directed against the different orders

THE ACIT, CEN-CIRCLE-1, KOZHIKKODE, KOZHIKKODE vs. M/S.ARDRA ASSOCIATES, THRISSUR

In the result, the appeals of the assessee are allowed and the appeals of

ITA 376/COCH/2017[2010-11]Status: DisposedITAT Cochin30 Apr 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

D E R Per CHANDRA POOJARI, AM: The appeal filed by the assessee in ITA No. 241/Coch/2018 is directed against the order passed u/s. 263 of the Act by the Pr. CIT (Centr al), Kochi dated 15/03/2018 for the assessment year 2013-14. The appeals filed by the assessee in ITA Nos.495 to 499/Coch/2016 are directed against the different orders

M/S.ARDRA ASSOCIATES,TRICHUR vs. THE DCIT, CALICUT

In the result, the appeals of the assessee are allowed and the appeals of

ITA 499/COCH/2016[2012-13]Status: DisposedITAT Cochin30 Apr 2019AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

D E R Per CHANDRA POOJARI, AM: The appeal filed by the assessee in ITA No. 241/Coch/2018 is directed against the order passed u/s. 263 of the Act by the Pr. CIT (Centr al), Kochi dated 15/03/2018 for the assessment year 2013-14. The appeals filed by the assessee in ITA Nos.495 to 499/Coch/2016 are directed against the different orders

M/S.ARDRA ASSOCIATES,TRICHUR vs. THE DCIT, CALICUT

In the result, the appeals of the assessee are allowed and the appeals of

ITA 498/COCH/2016[2011-12]Status: DisposedITAT Cochin30 Apr 2019AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

D E R Per CHANDRA POOJARI, AM: The appeal filed by the assessee in ITA No. 241/Coch/2018 is directed against the order passed u/s. 263 of the Act by the Pr. CIT (Centr al), Kochi dated 15/03/2018 for the assessment year 2013-14. The appeals filed by the assessee in ITA Nos.495 to 499/Coch/2016 are directed against the different orders

THE ACIT, CEN-CIRCLE-1, KOZHIKKODE, KOZHIKKODE vs. M/S.ARDRA ASSOCIATES, THRISSUR

In the result, the appeals of the assessee are allowed and the appeals of

ITA 374/COCH/2017[2008-09]Status: DisposedITAT Cochin30 Apr 2019AY 2008-09

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

D E R Per CHANDRA POOJARI, AM: The appeal filed by the assessee in ITA No. 241/Coch/2018 is directed against the order passed u/s. 263 of the Act by the Pr. CIT (Centr al), Kochi dated 15/03/2018 for the assessment year 2013-14. The appeals filed by the assessee in ITA Nos.495 to 499/Coch/2016 are directed against the different orders

M/S.ARDRA ASSOCIATES,TRICHUR vs. THE DCIT, CALICUT

In the result, the appeals of the assessee are allowed and the appeals of

ITA 497/COCH/2016[2010-11]Status: DisposedITAT Cochin30 Apr 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

D E R Per CHANDRA POOJARI, AM: The appeal filed by the assessee in ITA No. 241/Coch/2018 is directed against the order passed u/s. 263 of the Act by the Pr. CIT (Centr al), Kochi dated 15/03/2018 for the assessment year 2013-14. The appeals filed by the assessee in ITA Nos.495 to 499/Coch/2016 are directed against the different orders

M/S.ARDRA ASSOCIATES,TRICHUR vs. THE DCIT(, TRIVANDRUM

In the result, the appeals of the assessee are allowed and the appeals of

ITA 495/COCH/2016[2008-09]Status: DisposedITAT Cochin30 Apr 2019AY 2008-09

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

D E R Per CHANDRA POOJARI, AM: The appeal filed by the assessee in ITA No. 241/Coch/2018 is directed against the order passed u/s. 263 of the Act by the Pr. CIT (Centr al), Kochi dated 15/03/2018 for the assessment year 2013-14. The appeals filed by the assessee in ITA Nos.495 to 499/Coch/2016 are directed against the different orders

M/S.ARDRA ASSOCIATES,TRICHUR vs. THE DCIT, CALICUT

In the result, the appeals of the assessee are allowed and the appeals of

ITA 496/COCH/2016[2009-10]Status: DisposedITAT Cochin30 Apr 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

D E R Per CHANDRA POOJARI, AM: The appeal filed by the assessee in ITA No. 241/Coch/2018 is directed against the order passed u/s. 263 of the Act by the Pr. CIT (Centr al), Kochi dated 15/03/2018 for the assessment year 2013-14. The appeals filed by the assessee in ITA Nos.495 to 499/Coch/2016 are directed against the different orders

THE ACIT, CEN-CIRCLE-1, KOZHIKKODE, KOZHIKKODE vs. M/S.ARDRA ASSOCIATES, THRISSUR

In the result, the appeals of the assessee are allowed and the appeals of

ITA 379/COCH/2017[2014-15]Status: DisposedITAT Cochin30 Apr 2019AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

D E R Per CHANDRA POOJARI, AM: The appeal filed by the assessee in ITA No. 241/Coch/2018 is directed against the order passed u/s. 263 of the Act by the Pr. CIT (Centr al), Kochi dated 15/03/2018 for the assessment year 2013-14. The appeals filed by the assessee in ITA Nos.495 to 499/Coch/2016 are directed against the different orders

THE ACIT, CEN-CIRCLE-1, KOZHIKKODE, KOZHIKKODE vs. M/S.ARDRA ASSOCIATES, THRISSUR

In the result, the appeals of the assessee are allowed and the appeals of

ITA 375/COCH/2017[2009-10]Status: DisposedITAT Cochin30 Apr 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

D E R Per CHANDRA POOJARI, AM: The appeal filed by the assessee in ITA No. 241/Coch/2018 is directed against the order passed u/s. 263 of the Act by the Pr. CIT (Centr al), Kochi dated 15/03/2018 for the assessment year 2013-14. The appeals filed by the assessee in ITA Nos.495 to 499/Coch/2016 are directed against the different orders

THRISSUR DISTRICT POLICE CO OPERATIVE SOCIETY LTD,THRISSUR vs. INCOME TAX OFFICER, THRISSUR

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

ITA 408/COCH/2024[2014-15]Status: DisposedITAT Cochin19 May 2025AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Keshav Dubey

For Appellant: Shri M.Ramdas, CAFor Respondent: Smt. Leena Lal, Sr. A.R

Section 154Section 250Section 253(5)

D E R PERKESHAV DUBEY, JUDICIAL MEMBER: These appeals at the instance of the assessee are directed against the orders of ld. CIT(A)/NFAC both dated 05.12.2023 vide DIN & Order Nos. ITBA/NFAC/S/250/2023-24/1058457420(1) and ITBA/NFAC/S/250/2023-24/1058457386(1) for the assessment years 2014-15 & 2016-17 respectively passed u/s 250 of the Income Tax Act, 1961 (in short “The Act”). Since

THRISSUR DISTRICT POLICE CO OPERATIVE SOCIETY LTD,THRISSUR vs. INCOME TAX OFFICER, THRISSUR

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

ITA 409/COCH/2024[2016-17]Status: DisposedITAT Cochin19 May 2025AY 2016-17

Bench: Shri Inturi Rama Rao & Shri Keshav Dubey

For Appellant: Shri M.Ramdas, CAFor Respondent: Smt. Leena Lal, Sr. A.R

Section 154Section 250Section 253(5)

D E R PERKESHAV DUBEY, JUDICIAL MEMBER: These appeals at the instance of the assessee are directed against the orders of ld. CIT(A)/NFAC both dated 05.12.2023 vide DIN & Order Nos. ITBA/NFAC/S/250/2023-24/1058457420(1) and ITBA/NFAC/S/250/2023-24/1058457386(1) for the assessment years 2014-15 & 2016-17 respectively passed u/s 250 of the Income Tax Act, 1961 (in short “The Act”). Since

THE ACIT, TRICHUR vs. THE DCIT, TRICHUR

In the result, all the appeals filed by the assessee are dismissed and both

ITA 61/COCH/2017[2011-12]Status: PendingITAT Cochin19 Sept 2018AY 2011-12

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

D E R Per CHANDRA POOJARI, AM: These appeals by the assessee as well as by the Revenue are directed against the different orders of the CIT(A)-IV, Kochi and pertain to the assessment years 2009-10 to 2012-13. 2. Since the issues involved in these appeals are common, they were heard together are being disposed

THE ACIT,CIR-1(1),, TRIVANDRUM vs. M/S.US TECHNOLOGY INTERNATIONAL P. LTD, TRIVANDRUM

In the result, both appeal of the Revenue and the Cross Objection of the

ITA 514/COCH/2019[2009-10]Status: DisposedITAT Cochin04 Dec 2019AY 2009-10

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

Section 10ASection 10A(5)Section 253(2)

253(2) from the Principal Commissioner of Income-tax, Thiruvananthapuram on 26/08/2019. Thus, there was delay of 49 day. Accordingly, it was prayed that it is only just and reasonable that the delay was condoned, and the appeal was heard on merits. 2.2 We have gone through the condonation petition filed by the Department. As seen from the records, both

M/S.ABAD FISHERIES,COCHIN vs. THE ACIT, COCHIN

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

ITA 120/COCH/2014[1996-97]Status: DisposedITAT Cochin08 May 2019AY 1996-97

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

Section 10BSection 143Section 249Section 4Section 80H

D E R Per CHANDRA POOJARI, AM: This appeal filed by the assessee is directed against the order of the CIT(A)-II, Kochi dated 27/11/2013 for the assessment year 1996-97. 2. The assessee has raised the following grounds of appeal: 1) The order of the CIT(A) is bad in law and opposed to facts and circumstances

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