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5 results for “condonation of delay”+ Section 273clear

Sorted by relevance

Patna151Karnataka123Chennai66Mumbai64Delhi56Kolkata47Raipur41Amritsar37Bangalore32Jaipur32Visakhapatnam27Surat22Lucknow12Hyderabad11Pune10Ahmedabad10Cochin5Cuttack5SC4Telangana4Indore3Guwahati2Chandigarh2Nagpur2Rajkot2Rajasthan1Jodhpur1Andhra Pradesh1Orissa1Calcutta1Varanasi1Allahabad1

Key Topics

Section 44A10Section 271B9Section 80P8Penalty4Deduction3Section 143(3)2Section 442Section 2732Section 2712Section 148

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

KOLLOORVILA SERVICE COOPERATIVE SOCIETY LIMITED Q214,KOLLAM vs. INCOME TAX OFFICEER, KOLLAM

Appeal is allowed and later appeal

ITA 667/COCH/2023[2017-18]Status: DisposedITAT Cochin
2
13 Aug 2024
AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: ---- None ----For Respondent: Smt.V.Swarnalatha, Sr.DR
Section 143(3)Section 271Section 271BSection 273Section 44Section 44ASection 80P

273(B) of the Income Tax Act. 4. Without considering the replay furnished by the assessee society the assessing authority passed order under Section 271(B) of the Income Tax Act 1961 imposing maximum penalty of Rs.150000/-on 02.03.2022. 3 ITA Nos.667 & 879/Coch/2023. Kolloorvila Service Co-op Society Ltd. 5. Aggrieved by the order imposing penalty the assessee preferred appeal

KOLLOORVILA SERVICE COOPERATIVE SOCIETY LIMITED Q214,KOLLAM vs. INCOME TAX OFFICER, WARD-2, KOLLAM

Appeal is allowed and later appeal

ITA 879/COCH/2023[2017-18]Status: DisposedITAT Cochin13 Aug 2024AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: ---- None ----For Respondent: Smt.V.Swarnalatha, Sr.DR
Section 143(3)Section 271Section 271BSection 273Section 44Section 44ASection 80P

273(B) of the Income Tax Act. 4. Without considering the replay furnished by the assessee society the assessing authority passed order under Section 271(B) of the Income Tax Act 1961 imposing maximum penalty of Rs.150000/-on 02.03.2022. 3 ITA Nos.667 & 879/Coch/2023. Kolloorvila Service Co-op Society Ltd. 5. Aggrieved by the order imposing penalty the assessee preferred appeal

THE ITO, COCHIN vs. SRI.AMBADY KRISHNA MENON, COCHIN

In the result, appeal of the Revenue is dismissed and the Cross Objection filed

ITA 4/COCH/2017[2011-12]Status: DisposedITAT Cochin23 Aug 2019AY 2011-12

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

Section 139(1)Section 148Section 271(1)(c)

section 271(1)(c) very well applicable to the assessee's case, since the assessee had furnished inaccurate particulars of its income from long term capital gain on transfer of equity shares by claiming wrong cost of acquisition, for which the assessee had no satisfactory explanation. I.T.A. No 04/Coch/2017 & C.O. No.09/Coch/2017 2.1. There was a delay of 04 days

ERAMALLOOR SERVICE CO-PERATIVE BANK LTDS NO.1175,CHERTHALA vs. ITO, WARD-1, ALAPPUZHA

In the result, the appeal by the assessee is dismissed

ITA 820/COCH/2024[2017-18]Status: DisposedITAT Cochin27 Mar 2025AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

For Appellant: Sri.C.A.Jojo, AdvocateFor Respondent: Smt.Leena Lal, Sr.AR
Section 139Section 139(1)Section 142(1)Section 142(1)(i)Section 144Section 250Section 80A(5)Section 80P

273 of 2015, concluded that the claim for deduction under section 80P of the Act can only be considered only when the assessee has filed its return of income. The AO, by referring to the provisions of section 80A(5) of the Act, held that since the assessee has not made any claim of deduction 3 ITA No.820/Coch/2024. Eramalloor SC.B