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40 results for “condonation of delay”+ Section 271Bclear

Sorted by relevance

Chennai88Cochin40Jaipur28Pune23Karnataka21Delhi20Bangalore17Lucknow16Ahmedabad16Mumbai16Kolkata16Amritsar12Hyderabad12Indore10Visakhapatnam9Rajkot9Guwahati7Raipur4Allahabad4Patna3Jabalpur2Chandigarh1Cuttack1SC1

Key Topics

Section 271B36Section 143(3)23Section 80P22Cash Deposit20Addition to Income20Reassessment19Penalty19Section 118Section 44A18Section 139(1)

SAYEGH PAINT FACTORIES INDIA PRIVATE LIMITED,ERNAKULAM vs. CORPORATE CIR 2(1), KOCHI

In the result, the appeal filed by the assessee is allowed and the stay petition is dismissed as infructuous

ITA 451/COCH/2025[2019-20]Status: DisposedITAT Cochin30 Oct 2025AY 2019-20

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.

For Appellant: NoneFor Respondent: Smt. Leena Lal, Snr.AR
Section 144B(6)(vii)Section 148Section 271BSection 273BSection 44A

271B by holding that the delay in filing the Audit Report was not condoned. The Income-tax Act, 1961 does not contain any provision mandating prior condonation of delay before furnishing a tax audit report under Section

Showing 1–20 of 40 · Page 1 of 2

18
Demonetization18
Comparables/TP18

SRI.V.I. GEORGE KUTTY,KOLLAM vs. THE ITO,, KOLLAM

In the result, the appeals filed by the assessee are allowed

ITA 107/COCH/2021[2004-05]Status: DisposedITAT Cochin09 Nov 2021AY 2004-05

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

For Appellant: Shri T.M. Sreedharan, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 144Section 148Section 271Section 271(1)(c)

Sections 234A and 234B. These assessment orders have acquired finality since no appeal has been filed. 4. The appeals filed by the assessee are belated. The petition for Condonation of delay is also submitted. The reasons for the delay are also stated in the affidavit submitted along with the petition for Condonation of delay. The assessee discontinued the business soon

SRI.V.I. GEORGE KUTTY,KOLLAM vs. THE ITO,, KOLLAM

In the result, the appeals filed by the assessee are allowed

ITA 106/COCH/2021[2003-04]Status: DisposedITAT Cochin09 Nov 2021AY 2003-04

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

For Appellant: Shri T.M. Sreedharan, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 144Section 148Section 271Section 271(1)(c)

Sections 234A and 234B. These assessment orders have acquired finality since no appeal has been filed. 4. The appeals filed by the assessee are belated. The petition for Condonation of delay is also submitted. The reasons for the delay are also stated in the affidavit submitted along with the petition for Condonation of delay. The assessee discontinued the business soon

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)

271B penalty for non-submition of tax audit report, which was filed well before the Assessing Officer n. Herein again we are of the considred view the same would not be sustainable once the addition have been made on the basis of estimation @ 2.4% (supra). All these penalties stand deleted therefore since there exists a “reasonable” cause in assessee

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)

271B penalty for non-submition of tax audit report, which was filed well before the Assessing Officer n. Herein again we are of the considred view the same would not be sustainable once the addition have been made on the basis of estimation @ 2.4% (supra). All these penalties stand deleted therefore since there exists a “reasonable” cause in assessee

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)

271B penalty for non-submition of tax audit report, which was filed well before the Assessing Officer n. Herein again we are of the considred view the same would not be sustainable once the addition have been made on the basis of estimation @ 2.4% (supra). All these penalties stand deleted therefore since there exists a “reasonable” cause in assessee

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

Appeals are allowed for statistical purposes in above terms

ITA 10/COCH/2023[2014-15]Status: DisposedITAT Cochin22 Aug 2024AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

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

271B penalty for non-submition of tax audit report, which was filed well before the Assessing Officer n. Herein again we are of the considred view the same would not be sustainable once the addition have been made on the basis of estimation @ 2.4% (supra). All these penalties stand deleted therefore since there exists a “reasonable” cause in assessee

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

Appeals are allowed for statistical purposes in above terms

ITA 6/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)

271B penalty for non-submition of tax audit report, which was filed well before the Assessing Officer n. Herein again we are of the considred view the same would not be sustainable once the addition have been made on the basis of estimation @ 2.4% (supra). All these penalties stand deleted therefore since there exists a “reasonable” cause in assessee

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)

271B penalty for non-submition of tax audit report, which was filed well before the Assessing Officer n. Herein again we are of the considred view the same would not be sustainable once the addition have been made on the basis of estimation @ 2.4% (supra). All these penalties stand deleted therefore since there exists a “reasonable” cause in assessee

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

Appeals are allowed for statistical purposes in above terms

ITA 4/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)

271B penalty for non-submition of tax audit report, which was filed well before the Assessing Officer n. Herein again we are of the considred view the same would not be sustainable once the addition have been made on the basis of estimation @ 2.4% (supra). All these penalties stand deleted therefore since there exists a “reasonable” cause in assessee

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

Appeals are allowed for statistical purposes in above terms

ITA 1/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)

271B penalty for non-submition of tax audit report, which was filed well before the Assessing Officer n. Herein again we are of the considred view the same would not be sustainable once the addition have been made on the basis of estimation @ 2.4% (supra). All these penalties stand deleted therefore since there exists a “reasonable” cause in assessee

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

Appeals are allowed for statistical purposes in above terms

ITA 11/COCH/2023[2014-15]Status: DisposedITAT Cochin22 Aug 2024AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

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

271B penalty for non-submition of tax audit report, which was filed well before the Assessing Officer n. Herein again we are of the considred view the same would not be sustainable once the addition have been made on the basis of estimation @ 2.4% (supra). All these penalties stand deleted therefore since there exists a “reasonable” cause in assessee

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

Appeals are allowed for statistical purposes in above terms

ITA 12/COCH/2023[2014-15]Status: DisposedITAT Cochin22 Aug 2024AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

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

271B penalty for non-submition of tax audit report, which was filed well before the Assessing Officer n. Herein again we are of the considred view the same would not be sustainable once the addition have been made on the basis of estimation @ 2.4% (supra). All these penalties stand deleted therefore since there exists a “reasonable” cause in assessee

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

Appeals are allowed for statistical purposes in above terms

ITA 13/COCH/2023[2015-16]Status: DisposedITAT Cochin22 Aug 2024AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

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

271B penalty for non-submition of tax audit report, which was filed well before the Assessing Officer n. Herein again we are of the considred view the same would not be sustainable once the addition have been made on the basis of estimation @ 2.4% (supra). All these penalties stand deleted therefore since there exists a “reasonable” cause in assessee

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

Appeals are allowed for statistical purposes in above terms

ITA 14/COCH/2023[2015-16]Status: DisposedITAT Cochin22 Aug 2024AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

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

271B penalty for non-submition of tax audit report, which was filed well before the Assessing Officer n. Herein again we are of the considred view the same would not be sustainable once the addition have been made on the basis of estimation @ 2.4% (supra). All these penalties stand deleted therefore since there exists a “reasonable” cause in assessee

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

Appeals are allowed for statistical purposes in above terms

ITA 15/COCH/2023[2015-16]Status: DisposedITAT Cochin22 Aug 2024AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

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

271B penalty for non-submition of tax audit report, which was filed well before the Assessing Officer n. Herein again we are of the considred view the same would not be sustainable once the addition have been made on the basis of estimation @ 2.4% (supra). All these penalties stand deleted therefore since there exists a “reasonable” cause in assessee

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

Appeals are allowed for statistical purposes in above terms

ITA 16/COCH/2023[2017-18]Status: DisposedITAT Cochin22 Aug 2024AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

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

271B penalty for non-submition of tax audit report, which was filed well before the Assessing Officer n. Herein again we are of the considred view the same would not be sustainable once the addition have been made on the basis of estimation @ 2.4% (supra). All these penalties stand deleted therefore since there exists a “reasonable” cause in assessee

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

Appeals are allowed for statistical purposes in above terms

ITA 18/COCH/2023[2017-18]Status: DisposedITAT Cochin22 Aug 2024AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

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

271B penalty for non-submition of tax audit report, which was filed well before the Assessing Officer n. Herein again we are of the considred view the same would not be sustainable once the addition have been made on the basis of estimation @ 2.4% (supra). All these penalties stand deleted therefore since there exists a “reasonable” cause in assessee

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

Appeals are allowed for statistical purposes in above terms

ITA 2/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)

271B penalty for non-submition of tax audit report, which was filed well before the Assessing Officer n. Herein again we are of the considred view the same would not be sustainable once the addition have been made on the basis of estimation @ 2.4% (supra). All these penalties stand deleted therefore since there exists a “reasonable” cause in assessee

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

Appeals are allowed for statistical purposes in above terms

ITA 17/COCH/2023[2017-18]Status: DisposedITAT Cochin22 Aug 2024AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

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

271B penalty for non-submition of tax audit report, which was filed well before the Assessing Officer n. Herein again we are of the considred view the same would not be sustainable once the addition have been made on the basis of estimation @ 2.4% (supra). All these penalties stand deleted therefore since there exists a “reasonable” cause in assessee