BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

72 results for “condonation of delay”+ Section 271(1)(c)clear

Sorted by relevance

Mumbai559Delhi408Chennai296Kolkata278Ahmedabad270Jaipur221Bangalore189Pune179Surat131Hyderabad130Karnataka126Chandigarh89Indore86Cochin72Lucknow55Nagpur54Rajkot48Calcutta43Cuttack39Visakhapatnam37Guwahati27Patna27Agra26Ranchi24Amritsar22Raipur18Panaji17Jabalpur12SC11Allahabad10Dehradun7Jodhpur5Varanasi3Telangana2Punjab & Haryana2Andhra Pradesh1Rajasthan1

Key Topics

Section 271(1)(c)50Section 26344Addition to Income44Section 143(3)40Penalty39Section 14430Condonation of Delay26Cash Deposit23Section 13122

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)

271(1)(c) 26.03.2018 3.1 Thus, there was a substantial delay in filing of appeals before the CIT(A) in the aforesaid cases, with a delay ranging from several months to over one year. A show cause notice for the validity of the aforesaid appeals was sent by CIT(A) to the I.T.A. Nos.161-172/Coch/2019 assessee vide letter dated

Showing 1–20 of 72 · Page 1 of 4

Section 80P21
Section 27120
Section 118

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)

271(1)(c) 26.03.2018 3.1 Thus, there was a substantial delay in filing of appeals before the CIT(A) in the aforesaid cases, with a delay ranging from several months to over one year. A show cause notice for the validity of the aforesaid appeals was sent by CIT(A) to the I.T.A. Nos.161-172/Coch/2019 assessee vide letter dated

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)

271(1)(c) 26.03.2018 3.1 Thus, there was a substantial delay in filing of appeals before the CIT(A) in the aforesaid cases, with a delay ranging from several months to over one year. A show cause notice for the validity of the aforesaid appeals was sent by CIT(A) to the I.T.A. Nos.161-172/Coch/2019 assessee vide letter dated

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)

271(1)(c) 26.03.2018 3.1 Thus, there was a substantial delay in filing of appeals before the CIT(A) in the aforesaid cases, with a delay ranging from several months to over one year. A show cause notice for the validity of the aforesaid appeals was sent by CIT(A) to the I.T.A. Nos.161-172/Coch/2019 assessee vide letter dated

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)

271(1)(c) 26.03.2018 3.1 Thus, there was a substantial delay in filing of appeals before the CIT(A) in the aforesaid cases, with a delay ranging from several months to over one year. A show cause notice for the validity of the aforesaid appeals was sent by CIT(A) to the I.T.A. Nos.161-172/Coch/2019 assessee vide letter dated

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)

271(1)(c) 26.03.2018 3.1 Thus, there was a substantial delay in filing of appeals before the CIT(A) in the aforesaid cases, with a delay ranging from several months to over one year. A show cause notice for the validity of the aforesaid appeals was sent by CIT(A) to the I.T.A. Nos.161-172/Coch/2019 assessee vide letter dated

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)

271(1)(c) 26.03.2018 3.1 Thus, there was a substantial delay in filing of appeals before the CIT(A) in the aforesaid cases, with a delay ranging from several months to over one year. A show cause notice for the validity of the aforesaid appeals was sent by CIT(A) to the I.T.A. Nos.161-172/Coch/2019 assessee vide letter dated

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)

271(1)(c) 26.03.2018 3.1 Thus, there was a substantial delay in filing of appeals before the CIT(A) in the aforesaid cases, with a delay ranging from several months to over one year. A show cause notice for the validity of the aforesaid appeals was sent by CIT(A) to the I.T.A. Nos.161-172/Coch/2019 assessee vide letter dated

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)

271(1)(c) 26.03.2018 3.1 Thus, there was a substantial delay in filing of appeals before the CIT(A) in the aforesaid cases, with a delay ranging from several months to over one year. A show cause notice for the validity of the aforesaid appeals was sent by CIT(A) to the I.T.A. Nos.161-172/Coch/2019 assessee vide letter dated

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)

271(1)(c) 26.03.2018 3.1 Thus, there was a substantial delay in filing of appeals before the CIT(A) in the aforesaid cases, with a delay ranging from several months to over one year. A show cause notice for the validity of the aforesaid appeals was sent by CIT(A) to the I.T.A. Nos.161-172/Coch/2019 assessee vide letter dated

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)

271(1)(c) 26.03.2018 3.1 Thus, there was a substantial delay in filing of appeals before the CIT(A) in the aforesaid cases, with a delay ranging from several months to over one year. A show cause notice for the validity of the aforesaid appeals was sent by CIT(A) to the I.T.A. Nos.161-172/Coch/2019 assessee vide letter dated

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)

271(1)(c) 26.03.2018 3.1 Thus, there was a substantial delay in filing of appeals before the CIT(A) in the aforesaid cases, with a delay ranging from several months to over one year. A show cause notice for the validity of the aforesaid appeals was sent by CIT(A) to the I.T.A. Nos.161-172/Coch/2019 assessee vide letter dated

SRI.ALAVIKUTTY,VENGARA,MALAPPURAM vs. THE DCIT, CALICUT

In the result, the appeal of the assessee is allowed

ITA 524/COCH/2018[2007-08]Status: DisposedITAT Cochin24 Jan 2019AY 2007-08

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

Section 132Section 153Section 153ASection 271(1)Section 271(1)(c)Section 27I(1)Section 27I(1)(c)

condone the delay and the appeal is taken up for adjudication. 3. The assessee has raised the following grounds of appeal: 1. Your petitioner is very much aggrieved by the order of the Commissioner of Income Tax (Appeals)-III, Kochi. This order is quite arbitrary and opposed to law and facts of the case. The appellant was working abroad

MRS. THANKAMANI VARADARAJULU,KOTTAYAM vs. THE DCIT,CEN-CIRCLE-2, TRIVANDRUM

In the result, appeals of the assesses are allowed

ITA 374/COCH/2019[2002-03]Status: DisposedITAT Cochin27 Sept 2019AY 2002-03

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

Section 271(1)

section 271(1) (c) of the Income Tax Act 1961. 5 I.T.A. Nos.374-380/Coch/2019 381 to 384/coch/2019 3.1 It was the case of the assessee that income from house properties was a pure accidental omission and the assessee was not in receipt of any rent for most parts of the year and at the time of filing the return, this fact

M/S.JEENA HOTEL & UDAYA BAR,ALAPPUZHA vs. THE ACIT, CIRCLE-1,, ALAPPUZHA

In the result, the appeal of the assessee is allowed

ITA 265/COCH/2018[2008-09]Status: DisposedITAT Cochin01 Aug 2019AY 2008-09

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

Section 271BSection 44A

condone the delay of 71 days in filing the appeal and admit the appeal for adjudication. 3. The assessee has raised the following grounds of appeal: 1. The learned Commissioner of Income-tax(Appeals) erred in confirming the penalty of Rs.1 lakh levied u/s. 271B of the Income Tax Act. I.T.A. No.265/Coch/2018 2. The learned Commissioner of Income-tax(Appeals

KADUNGAMPARAMBIL MANUAL GEORGE JOSEPH,ERNAKULAM vs. ITO , NON CORPORATE WARD 2(4) & TPS, KOCHI

Appeals are allowed for statistical purposes in above terms

ITA 9/COCH/2023[2013-14]Status: DisposedITAT Cochin22 Aug 2024AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Ms. Lakshmi, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 1Section 143(3)

271(1)(c) penalties for concealment and furnishing of inaccrate particulars of income involving varyig sums in these appeals. Learned DR seeks to submit that AY 2017-18 also involves section 270A penalty of under reporting of incomes as a consequence to misreporting. We are of the considered view that once the lower authorities have estimated the assessee’s book

KADUNGAMPARAMBIL MANUAL GEORGE JOSEPH,ERNAKULAM vs. ITO , NON CORPORATE WARD 2(4) & TPS, KOCHI

Appeals are allowed for statistical purposes in above terms

ITA 7/COCH/2023[2013-14]Status: DisposedITAT Cochin22 Aug 2024AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Ms. Lakshmi, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 1Section 143(3)

271(1)(c) penalties for concealment and furnishing of inaccrate particulars of income involving varyig sums in these appeals. Learned DR seeks to submit that AY 2017-18 also involves section 270A penalty of under reporting of incomes as a consequence to misreporting. We are of the considered view that once the lower authorities have estimated the assessee’s book

KADUNGAMPARAMBIL MANUAL GEORGE JOSEPH,ERNAKULAM vs. ITO , NON CORPORATE WARD 2(4) & TPS, KOCHI

Appeals are allowed for statistical purposes in above terms

ITA 5/COCH/2023[2012-13]Status: DisposedITAT Cochin22 Aug 2024AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Ms. Lakshmi, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 1Section 143(3)

271(1)(c) penalties for concealment and furnishing of inaccrate particulars of income involving varyig sums in these appeals. Learned DR seeks to submit that AY 2017-18 also involves section 270A penalty of under reporting of incomes as a consequence to misreporting. We are of the considered view that once the lower authorities have estimated the assessee’s book

KADUNGAMPARAMBIL MANUAL GEORGE JOSEPH,ERNAKULAM vs. ITO , NON CORPORATE WARD 2(4) & TPS, KOCHI

Appeals are allowed for statistical purposes in above terms

ITA 8/COCH/2023[2013-14]Status: DisposedITAT Cochin22 Aug 2024AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Ms. Lakshmi, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 1Section 143(3)

271(1)(c) penalties for concealment and furnishing of inaccrate particulars of income involving varyig sums in these appeals. Learned DR seeks to submit that AY 2017-18 also involves section 270A penalty of under reporting of incomes as a consequence to misreporting. We are of the considered view that once the lower authorities have estimated the assessee’s book

KADUNGAMPARAMBIL MANUAL GEORGE JOSEPH,ERNAKULAM vs. ITO , NON CORPORATE WARD 2(4) & TPS, KOCHI

Appeals are allowed for statistical purposes in above terms

ITA 3/COCH/2023[2011-12]Status: DisposedITAT Cochin22 Aug 2024AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Ms. Lakshmi, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 1Section 143(3)

271(1)(c) penalties for concealment and furnishing of inaccrate particulars of income involving varyig sums in these appeals. Learned DR seeks to submit that AY 2017-18 also involves section 270A penalty of under reporting of incomes as a consequence to misreporting. We are of the considered view that once the lower authorities have estimated the assessee’s book