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.

47 results for “condonation of delay”+ Section 274clear

Sorted by relevance

Kolkata159Mumbai152Delhi117Karnataka101Chennai82Bangalore75Jaipur72Ahmedabad66Pune61Surat61Cochin47Hyderabad47Visakhapatnam39Indore24Chandigarh23Cuttack17Lucknow16Ranchi12Amritsar11Agra11Rajkot11Calcutta10Raipur10Guwahati6Patna5Nagpur5Allahabad5Jabalpur4Varanasi3Telangana2Dehradun2Jodhpur2Andhra Pradesh1Rajasthan1SC1

Key Topics

Section 26344Section 133(6)40Penalty26Section 271(1)(c)24Condonation of Delay24Section 143(3)22Section 13122Section 272A(2)(c)19Section 274

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

274,275/Nag/2013 and 274/Nag/2014) The Ld. AR also relied on the decision of the ITAT, Hyderabad Bench in the case of M/s. Legend Estates Pvt. Ltd. vs. DCIT (ITA No. 1542/Hyd/2010 wherei it was held as follows: “It is a clear cut case that the assessee has produced the books of account but the Assessing Officer has not rejected

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

Showing 1–20 of 47 · Page 1 of 3

18
Limitation/Time-bar15
Section 275(1)(c)13
Addition to Income6
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

274,275/Nag/2013 and 274/Nag/2014) The Ld. AR also relied on the decision of the ITAT, Hyderabad Bench in the case of M/s. Legend Estates Pvt. Ltd. vs. DCIT (ITA No. 1542/Hyd/2010 wherei it was held as follows: “It is a clear cut case that the assessee has produced the books of account but the Assessing Officer has not rejected

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

274,275/Nag/2013 and 274/Nag/2014) The Ld. AR also relied on the decision of the ITAT, Hyderabad Bench in the case of M/s. Legend Estates Pvt. Ltd. vs. DCIT (ITA No. 1542/Hyd/2010 wherei it was held as follows: “It is a clear cut case that the assessee has produced the books of account but the Assessing Officer has not rejected

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

274,275/Nag/2013 and 274/Nag/2014) The Ld. AR also relied on the decision of the ITAT, Hyderabad Bench in the case of M/s. Legend Estates Pvt. Ltd. vs. DCIT (ITA No. 1542/Hyd/2010 wherei it was held as follows: “It is a clear cut case that the assessee has produced the books of account but the Assessing Officer has not rejected

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

274,275/Nag/2013 and 274/Nag/2014) The Ld. AR also relied on the decision of the ITAT, Hyderabad Bench in the case of M/s. Legend Estates Pvt. Ltd. vs. DCIT (ITA No. 1542/Hyd/2010 wherei it was held as follows: “It is a clear cut case that the assessee has produced the books of account but the Assessing Officer has not rejected

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

274,275/Nag/2013 and 274/Nag/2014) The Ld. AR also relied on the decision of the ITAT, Hyderabad Bench in the case of M/s. Legend Estates Pvt. Ltd. vs. DCIT (ITA No. 1542/Hyd/2010 wherei it was held as follows: “It is a clear cut case that the assessee has produced the books of account but the Assessing Officer has not rejected

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

274,275/Nag/2013 and 274/Nag/2014) The Ld. AR also relied on the decision of the ITAT, Hyderabad Bench in the case of M/s. Legend Estates Pvt. Ltd. vs. DCIT (ITA No. 1542/Hyd/2010 wherei it was held as follows: “It is a clear cut case that the assessee has produced the books of account but the Assessing Officer has not rejected

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

274,275/Nag/2013 and 274/Nag/2014) The Ld. AR also relied on the decision of the ITAT, Hyderabad Bench in the case of M/s. Legend Estates Pvt. Ltd. vs. DCIT (ITA No. 1542/Hyd/2010 wherei it was held as follows: “It is a clear cut case that the assessee has produced the books of account but the Assessing Officer has not rejected

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

274,275/Nag/2013 and 274/Nag/2014) The Ld. AR also relied on the decision of the ITAT, Hyderabad Bench in the case of M/s. Legend Estates Pvt. Ltd. vs. DCIT (ITA No. 1542/Hyd/2010 wherei it was held as follows: “It is a clear cut case that the assessee has produced the books of account but the Assessing Officer has not rejected

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

274,275/Nag/2013 and 274/Nag/2014) The Ld. AR also relied on the decision of the ITAT, Hyderabad Bench in the case of M/s. Legend Estates Pvt. Ltd. vs. DCIT (ITA No. 1542/Hyd/2010 wherei it was held as follows: “It is a clear cut case that the assessee has produced the books of account but the Assessing Officer has not rejected

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

274,275/Nag/2013 and 274/Nag/2014) The Ld. AR also relied on the decision of the ITAT, Hyderabad Bench in the case of M/s. Legend Estates Pvt. Ltd. vs. DCIT (ITA No. 1542/Hyd/2010 wherei it was held as follows: “It is a clear cut case that the assessee has produced the books of account but the Assessing Officer has not rejected

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

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)

delay caused in filing this ground of Cross Objection may be condoned. I.T.A. No 04/Coch/2017 & C.O. No.09/Coch/2017 Additional Ground: “It is submitted that penalty proceedins initiated by assessing officer under section 274

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)

condone the short delay of 5 days in filing the appeals of both the assessees and admit the appeals for adjudication. 6. The assessees have also filed petitions for admission of the additional ground of appeals in all cases as follows: “When the Appeal came up for hearing,the Hon'ble Bench directed the Appellant to produce a copy

M/S UNITED TROPICAN VENEERS PVT. LTD.,PATHANAMTHITTA vs. DCIT, PATHANAMTHITTA

In the result, the appeals filed by the assessee are partly allowed for statistical purposes

ITA 186/COCH/2019[2000-01]Status: DisposedITAT Cochin14 Feb 2020AY 2000-01

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

For Appellant: Sri.M.S.Venkitachalam, CAFor Respondent: Sri.Mritinjuya Sharma, Sr.DR
Section 271Section 271(1)(c)

Section 271 (1) (c) was passed on 24.03.2010 and despite extreme difficulties the Company had filed an appeal before the Commissioner of Income-Tax, without any delay. However due to our inability to appoint a proper counsel, because of the dire financial condition, no representations could be made before the Learned CIT(A), when the matter was posted for hearing

M/S UNITED TROPICAN VENEERS PVT. LTD.,PATHANAMTHITTA vs. DCIT, PATHANAMTHITTA

In the result, the appeals filed by the assessee are partly allowed for statistical purposes

ITA 187/COCH/2019[2001-02]Status: DisposedITAT Cochin14 Feb 2020AY 2001-02

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

For Appellant: Sri.M.S.Venkitachalam, CAFor Respondent: Sri.Mritinjuya Sharma, Sr.DR
Section 271Section 271(1)(c)

Section 271 (1) (c) was passed on 24.03.2010 and despite extreme difficulties the Company had filed an appeal before the Commissioner of Income-Tax, without any delay. However due to our inability to appoint a proper counsel, because of the dire financial condition, no representations could be made before the Learned CIT(A), when the matter was posted for hearing

M/S UNITED TROPICAN VENEERS PVT. LTD.,PATHANAMTHITTA vs. THE ACIT, CIR-1, THIRUVALLA, THIRUVALLA

In the result, the appeals filed by the assessee are partly allowed for statistical purposes

ITA 190/COCH/2019[2004-05]Status: DisposedITAT Cochin14 Feb 2020AY 2004-05

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

For Appellant: Sri.M.S.Venkitachalam, CAFor Respondent: Sri.Mritinjuya Sharma, Sr.DR
Section 271Section 271(1)(c)

Section 271 (1) (c) was passed on 24.03.2010 and despite extreme difficulties the Company had filed an appeal before the Commissioner of Income-Tax, without any delay. However due to our inability to appoint a proper counsel, because of the dire financial condition, no representations could be made before the Learned CIT(A), when the matter was posted for hearing

M/S UNITED TROPICAN VENEERS PVT. LTD.,PATHANAMTHITTA vs. THE ACIT CIR-1, THIRUVALLA , THIRUVALLA

In the result, the appeals filed by the assessee are partly allowed for statistical purposes

ITA 189/COCH/2019[2003-04]Status: DisposedITAT Cochin14 Feb 2020AY 2003-04

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

For Appellant: Sri.M.S.Venkitachalam, CAFor Respondent: Sri.Mritinjuya Sharma, Sr.DR
Section 271Section 271(1)(c)

Section 271 (1) (c) was passed on 24.03.2010 and despite extreme difficulties the Company had filed an appeal before the Commissioner of Income-Tax, without any delay. However due to our inability to appoint a proper counsel, because of the dire financial condition, no representations could be made before the Learned CIT(A), when the matter was posted for hearing

M/S UNITED TROPICAN VENEERS PVT. LTD.,PATHANAMTHITTA vs. DCIT, PATHANAMTHITTA

In the result, the appeals filed by the assessee are partly allowed for statistical purposes

ITA 188/COCH/2019[2002-03]Status: DisposedITAT Cochin14 Feb 2020AY 2002-03

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

For Appellant: Sri.M.S.Venkitachalam, CAFor Respondent: Sri.Mritinjuya Sharma, Sr.DR
Section 271Section 271(1)(c)

Section 271 (1) (c) was passed on 24.03.2010 and despite extreme difficulties the Company had filed an appeal before the Commissioner of Income-Tax, without any delay. However due to our inability to appoint a proper counsel, because of the dire financial condition, no representations could be made before the Learned CIT(A), when the matter was posted for hearing

CHRISTUDANAM YASSAYA,THIRUVANANTHAPURAM vs. ITO, WARD 1(1), THIRUVANANTHAPURAM

In the result, all four appeals are allowed

ITA 149/COCH/2025[2015-16]Status: DisposedITAT Cochin06 Aug 2025AY 2015-16

Bench: Shri Inturi Rama Rao & Shri Sonjoy Sarma

Section 144Section 148Section 264Section 271(1)(c)Section 274Section 275(1)(c)

condone the delay and admit the appeals for adjudication on merits. 3. Brief Facts of the Case are that for the (A.Y. 2012–13), notice under Section 148 was issued to the assessee and assessment was completed under Section 144 on 30.12.2018, due to non-submission of supporting documents. The assessee filed a revision petition under Section