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96 results for “condonation of delay”+ Section 34(1)clear

Sorted by relevance

Chennai855Delhi743Mumbai694Kolkata375Pune328Surat263Bangalore239Ahmedabad214Hyderabad206Jaipur178Indore175Karnataka147Nagpur134Chandigarh128Amritsar119Raipur117Cochin96Panaji95Visakhapatnam87Lucknow74Cuttack57Jodhpur46Calcutta41Rajkot38SC29Patna26Varanasi20Guwahati20Allahabad17Telangana17Jabalpur10Dehradun9Rajasthan6Agra5Andhra Pradesh3Orissa3Ranchi1Kerala1Himachal Pradesh1A.K. SIKRI N.V. RAMANA1

Key Topics

Section 234E59Section 143(3)41Limitation/Time-bar38Section 19234Section 20033Section 206C33Condonation of Delay33Section 200A32Addition to Income

DCIT, TRIVANDRUM vs. BRAHMOS AEROSPACE( THIRUVANANTHAPURAM) LTD, TRIVANDRUM

In the result, the appeal filedby

ITA 742/COCH/2019[2002-03]Status: HeardITAT Cochin23 Feb 2022AY 2002-03

Bench: Shri George Mathan, Jm & Shri Ramit Kochar, Am Deputy Commissioner Brahmos Aerospace Of Income Tax, (Thiruvananthapuram) Ltd., Circle-1(1), V. Chackai, Thiruvananthapuram Beach Post, Kerala Tiruvananthapuram, Kerala Pan – Aabck2217K Appellant Respondent

For Appellant: Smt. Jamunna Devi, Sr.DRFor Respondent: Shri Abraham Joseph Markos, Adv
Section 139(1)Section 139(3)Section 143(2)Section 143(3)Section 44ASection 80

34,50,050/- as the assessee has not filed the revised return of income. However, loss on account of depreciation, to the tune of Rs.1,62,04,983/- was allowed by the AO , in the second round of litigation . The matter again travelled to Ld.CIT(A) at the behest of the assessee, who was pleased to hold vide appellate order

Showing 1–20 of 96 · Page 1 of 5

32
Section 80P27
Section 80P(2)(a)26
TDS26

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,ERNAKULAM vs. ACIT CENTRAL CIRCLE-2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 916/COCH/2022[2005-06]Status: DisposedITAT Cochin02 May 2024AY 2005-06

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Mathew Joseph, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 153ASection 153CSection 234A

condoning the delay, admit the appeal for being decided on merits. 3. It was, at the outset, submitted by Shri Joseph, the learned counsel for the assessee, that only the grounds of appeal in relation to levy of interest u/ss. 234A and 234B of the Act are being pressed. And toward which he would take us through the appeal memo

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,KOCHI vs. ACIT CENTRAL CIRCLE 2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 918/COCH/2022[2008-09]Status: DisposedITAT Cochin02 May 2024AY 2008-09

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Mathew Joseph, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 153ASection 153CSection 234A

condoning the delay, admit the appeal for being decided on merits. 3. It was, at the outset, submitted by Shri Joseph, the learned counsel for the assessee, that only the grounds of appeal in relation to levy of interest u/ss. 234A and 234B of the Act are being pressed. And toward which he would take us through the appeal memo

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,KOCHI vs. ACIT CENTRAL CIRCLE -2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 919/COCH/2022[2009-10]Status: DisposedITAT Cochin02 May 2024AY 2009-10

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Mathew Joseph, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 153ASection 153CSection 234A

condoning the delay, admit the appeal for being decided on merits. 3. It was, at the outset, submitted by Shri Joseph, the learned counsel for the assessee, that only the grounds of appeal in relation to levy of interest u/ss. 234A and 234B of the Act are being pressed. And toward which he would take us through the appeal memo

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,KOCHI vs. ACIT CENTRAL CIRCLE -2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 917/COCH/2022[2007-08]Status: DisposedITAT Cochin02 May 2024AY 2007-08

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Mathew Joseph, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 153ASection 153CSection 234A

condoning the delay, admit the appeal for being decided on merits. 3. It was, at the outset, submitted by Shri Joseph, the learned counsel for the assessee, that only the grounds of appeal in relation to levy of interest u/ss. 234A and 234B of the Act are being pressed. And toward which he would take us through the appeal memo

DY.COMMISSIONER OF INCOME TAX, THRISSUR vs. THE CSB BANK LTD, THRISSUR

In the result, the appeal of revenue is dismissed

ITA 542/COCH/2025[2014-15]Status: DisposedITAT Cochin30 Oct 2025AY 2014-15

Bench: SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Satish Modi, CAFor Respondent: Shri. Sanjit Kumar Das, CIT DR
Section 115Section 115JSection 144BSection 147Section 250

condone the delay of 60 days in filing the present appeal and proceed to examine the grounds raised in the present appeal. 2. The Revenue has raised following grounds of appeal : “1. The order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [NFAC], New Delhi in DIN and Order No. DIN ITBA/APLS/S/250/2024-25/1074993866(1) dated 25.03.2025 against assessment

PRIMARY HEALTH CENTRE KUNNAMANAGALAM KOZHIKODE,KOZHIKODE vs. ITO,WARD TDS, KOZHIKODE

In the result, appeals filed by the assessee are dismissed

ITA 763/COCH/2025[2014-15]Status: DisposedITAT Cochin07 Nov 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm

For Appellant: Shri Richard Mathews, CAFor Respondent: Smt. Leena Lal, Sr. D.R

Section 5. This aspect of the matter naturally introduces the consideration of all relevant facts and it is at this stage the diligence of the party or its bona fides may fall for consideration.” (emphasis supplied) 23. On the facts remedy of appeal. The averments made in the application seeking condonation of delay in filing appeals do not show

PRIMARY HEALTH CENTRE KUNNAMANGALAM KOZHIKODE,KOZHIKODE vs. ITO ,WARD TDS, KOZHIKODE

In the result, appeals filed by the assessee are dismissed

ITA 762/COCH/2025[2014-15]Status: DisposedITAT Cochin07 Nov 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm

For Appellant: Shri Richard Mathews, CAFor Respondent: Smt. Leena Lal, Sr. D.R

Section 5. This aspect of the matter naturally introduces the consideration of all relevant facts and it is at this stage the diligence of the party or its bona fides may fall for consideration.” (emphasis supplied) 23. On the facts remedy of appeal. The averments made in the application seeking condonation of delay in filing appeals do not show

PRIMARY HEALTH CENTRE KUNNAMANGALAM,KOZHIKODE vs. ITO, WARD TDS, KOZHIKODE

In the result, appeals filed by the assessee are dismissed

ITA 764/COCH/2025[2014-15]Status: DisposedITAT Cochin07 Nov 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm

For Appellant: Shri Richard Mathews, CAFor Respondent: Smt. Leena Lal, Sr. D.R

Section 5. This aspect of the matter naturally introduces the consideration of all relevant facts and it is at this stage the diligence of the party or its bona fides may fall for consideration.” (emphasis supplied) 23. On the facts remedy of appeal. The averments made in the application seeking condonation of delay in filing appeals do not show

PRIMARY HEALTH CENTRE KUNNAMANGALAM,KOZHIKODE vs. ITO, WARD TDS, KOZHIKODE

In the result, appeals filed by the assessee are dismissed

ITA 761/COCH/2025[2014-15]Status: DisposedITAT Cochin07 Nov 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm

For Appellant: Shri Richard Mathews, CAFor Respondent: Smt. Leena Lal, Sr. D.R

Section 5. This aspect of the matter naturally introduces the consideration of all relevant facts and it is at this stage the diligence of the party or its bona fides may fall for consideration.” (emphasis supplied) 23. On the facts remedy of appeal. The averments made in the application seeking condonation of delay in filing appeals do not show

CELESTIAL INFRASTRUCTURE PVT LTD,AMBALAMUGAL vs. DCIT, CORPORATE CIRCLE-1(1), ERNALUAM

In the result, appeal is "Dismissed"

ITA 160/COCH/2024[2009-2010]Status: DisposedITAT Cochin23 Oct 2024AY 2009-2010

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhcelestial Infrastructure (P) Ltd. Dcit, Corporate Circle - 1(1) Aiswarya Towers Cr Building, Is Press Road Hoc Junction, Ambalamugal Vs. Kochi 682018 Ernakulam 682302 [Pan: Aaccc6737F] (Appellant) (Respondent)

For Appellant: Shri Thomas Thomas, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 143(1)Section 249Section 249(3)Section 250

section 249(3) must be a cause which is beyond control of party invoking aid of provisions. In the case of T.Kishan [2012] 23 taxmann.com 383, Hon'ble ITAT Hyderabad has held that in granting indulgence and condoning delay in filing appeal, it must be proved beyond shadow of doubt that assessee was diligent and was not guilty of negligence

M/S SANTHIMADOM HERBAL CITY TRUST,ERNAKULAM vs. ACIT CENTRAL CIRCLE -2, KOCHI

In the result, the assessee’s appeals are partly allowed

ITA 920/COCH/2022[2008-09]Status: DisposedITAT Cochin14 Nov 2023AY 2008-09

Bench: Shri Sanjay Arora, Am & Shri Manomohan Das, Jm

For Appellant: Sri.Mathew Joseph, CAFor Respondent: Smt.J.M.Jamuna Devi, Sr.DR
Section 132Section 144Section 153ASection 153C

condonation of delay, admit the instant appeals. Hearing was accordingly proceeded with. ITA Nos.920-921/Coch/2022 (AYs. 2008-09 & 2009-10) Santhimadom Herbal City Trust v. Asst. CIT 3. The assessee is a private trust formed on 01.01.2007 (02/11/2004, as per the impugned order) with the object of construction of a herbal city, apartments/villas, etc. for the promotion of herbal treatment, herbal

M/S SANTHIMADOM HERBAL CITY TRUST,ERNAKULAM vs. ACIT CENTRAL CIRCLE 2, KOCHI

In the result, the assessee’s appeals are partly allowed

ITA 921/COCH/2022[2009-10]Status: DisposedITAT Cochin14 Nov 2023AY 2009-10

Bench: Shri Sanjay Arora, Am & Shri Manomohan Das, Jm

For Appellant: Sri.Mathew Joseph, CAFor Respondent: Smt.J.M.Jamuna Devi, Sr.DR
Section 132Section 144Section 153ASection 153C

condonation of delay, admit the instant appeals. Hearing was accordingly proceeded with. ITA Nos.920-921/Coch/2022 (AYs. 2008-09 & 2009-10) Santhimadom Herbal City Trust v. Asst. CIT 3. The assessee is a private trust formed on 01.01.2007 (02/11/2004, as per the impugned order) with the object of construction of a herbal city, apartments/villas, etc. for the promotion of herbal treatment, herbal

KERALA STATE FINANCIAL ENTERPRISES LIMITED,THRISSUR vs. DCIT CIRCLE 1(1) & TPS, THRISSUR

In the result, the assessee’s appeal is dismissed

ITA 933/COCH/2022[2017-18]Status: DisposedITAT Cochin16 Jan 2024AY 2017-18

Bench: Shri Sanjay Arora & Shri Manomohan Daskerala State Financial Dy. Cit, Circle - 1(1) & Tps Enterprises Ltd. Thrissur Bhadratha, Museum Road Vs. Chembukkavu - 680020 Thrissur [Pan:Aabct3817A] (Appellant) (Respondent)

For Appellant: Shri Harikrishnanunny, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 143(3)Section 36(1)(vii)

delay attending its filing. The restoration thereto for considering the same, challenged on the ground of the appeal having been already decided, did not find acceptance by the Hon’ble Apex Court, explaining that an order dismissing an appeal as barred by time is also an order disposing the appeal, since admitted, passed in exercise of the appellate power

SABIR ALI,KANNUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, GHAZIABAD

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

ITA 200/COCH/2021[2013-2014]Status: HeardITAT Cochin20 May 2022AY 2013-2014

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Sri.R Krishnan, CAFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 200ASection 234E

1. The order of the Officer is against law facts and circumstances of the case. 2 ITA Nos.200 to 203/Coch/2021. Sri.Sabir Ali. 2. The CIT(Appeals) is not justified in not condoning the delay as in similar cases, the department has condoned such delay in the matter of 234E. 3. The CIT(Appeals) has erred in sustaining the late fees

SABIR ALI,KANNUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, GAZIABAD

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

ITA 201/COCH/2021[2013-2014]Status: HeardITAT Cochin20 May 2022AY 2013-2014

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Sri.R Krishnan, CAFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 200ASection 234E

1. The order of the Officer is against law facts and circumstances of the case. 2 ITA Nos.200 to 203/Coch/2021. Sri.Sabir Ali. 2. The CIT(Appeals) is not justified in not condoning the delay as in similar cases, the department has condoned such delay in the matter of 234E. 3. The CIT(Appeals) has erred in sustaining the late fees

SABIR ALI,KANNUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, GHAZIABAD

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

ITA 203/COCH/2021[2014-2015]Status: HeardITAT Cochin20 May 2022AY 2014-2015

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Sri.R Krishnan, CAFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 200ASection 234E

1. The order of the Officer is against law facts and circumstances of the case. 2 ITA Nos.200 to 203/Coch/2021. Sri.Sabir Ali. 2. The CIT(Appeals) is not justified in not condoning the delay as in similar cases, the department has condoned such delay in the matter of 234E. 3. The CIT(Appeals) has erred in sustaining the late fees

SABIR ALI,KANNUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, GHAZIABAD

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

ITA 202/COCH/2021[2013-2014]Status: HeardITAT Cochin20 May 2022AY 2013-2014

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Sri.R Krishnan, CAFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 200ASection 234E

1. The order of the Officer is against law facts and circumstances of the case. 2 ITA Nos.200 to 203/Coch/2021. Sri.Sabir Ali. 2. The CIT(Appeals) is not justified in not condoning the delay as in similar cases, the department has condoned such delay in the matter of 234E. 3. The CIT(Appeals) has erred in sustaining the late fees

M/S KANAKA POLYPACK PRIVATE LIMITED,ALUVA vs. ACIT CORPORATE CIRCLE 1(1), KOCHI

In the result, appeal of the assessee is dismissed

ITA 876/COCH/2022[2018-19]Status: DisposedITAT Cochin08 Mar 2023AY 2018-19

Bench: Shri George George K & Ms. Padmavathy Sassessment Year :2018-19 M/S. Kanaka Polypack Private Limited, Acit, Vs. Xvi, Keezhmad Panchayat, Corporate Circle - 1(1), Ashokapuram,Aluva, Kochi – 682 018. Ernakulam District, Kerala – 683 101. Pan :Aafck 1498 J Assessee Respondent

For Appellant: Shri. Manu Kurian, CAFor Respondent: Smt. J M Jamuna Devi, Sr. AR
Section 139(1)Section 143(1)Section 154Section 34(1)(iv)Section 36(1)(va)Section 43B

condone the delay of 12 days in filing the appeal and admit the appeal for adjudication 5. In so far as the question whether the employees contribution to Provident Fund and Employees State Insurance which the employer deducts and pays over to the concerned authorities beyond the date prescribed for payment of such contribution but nevertheless the contribution has been

THE CHORODE SERVICE CO-OP BANK LTD LL139,CHORODE vs. ITO, WARD-2(2), KOZHIKODE

In the result, appeal of the Revenue is dismissed

ITA 123/COCH/2024[AY 2020-2021]Status: DisposedITAT Cochin05 Nov 2024

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Sri.V.S.Narayanan, CAFor Respondent: Dr.S.Pandian, CIT-DR
Section 143(1)Section 143(2)Section 143(3)Section 246Section 246ASection 80PSection 80P(2)(a)

condonation of delay since assessee's application for rectification of the intimation under section 143(1) of the Act has been filed within time and same is pending disposal. With the above said observation, the grounds of the assessee are rejected." 5.2.5 The above decision was relied upon by the Hon'ble ITAT, New Delhi in the case of Orient