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.

42 results for “condonation of delay”+ Section 35(1)(ii)clear

Sorted by relevance

Delhi538Mumbai505Chennai450Kolkata290Hyderabad246Pune213Bangalore205Ahmedabad178Raipur166Jaipur149Karnataka145Chandigarh134Indore93Visakhapatnam75Nagpur70Surat61Amritsar58Cuttack50Cochin42Calcutta40Rajkot31Lucknow31SC23Panaji19Jodhpur13Patna13Varanasi13Telangana10Guwahati10Allahabad9Agra5Rajasthan4Orissa4Himachal Pradesh2Andhra Pradesh1Dehradun1Kerala1A.K. SIKRI N.V. RAMANA1

Key Topics

Section 26364Section 143(3)47Section 13123Condonation of Delay22Section 80P15Section 142A11Section 272A(2)(c)9Section 133(6)9Addition to Income

M/S. PARAVUR SERVICE CO-OPERATIVE BANK,KOLLAM vs. INCOME TAX OFFICER, WARD 2, KOLLAM

In the result, the appeal and stay petition filed by the assessee are dismissed

ITA 767/COCH/2023[AY 2017-18]Status: DisposedITAT Cochin08 Jul 2024

Bench: Shri Chandra Poojari & Shri Soundararajan K.Assessment Year: 2017-18

For Appellant: Sri Santosh P. Abraham, A.RFor Respondent: Shri Sanjit Kumar Das, D.R
Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

35. Now the contention of the assessee counsel is that the assessee not get any e-mail alert. As such, it is cancelled as well as the assessee failed to take note of the above appellate order sent by the department. It is also stated by the assessee’s counsel in its affidavit that he has not in good health

Showing 1–20 of 42 · Page 1 of 3

8
Deduction7
Section 143(1)6
Cash Deposit6

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

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 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

M/S.KOSAMATTOM FINANCE P. LTD,KOTTAYAM vs. THE ACIT, KOTTAYAM, KOTTAYAM

In the result, the appeal filed by the assessee is dismissed

ITA 600/COCH/2017[2012-13]Status: DisposedITAT Cochin05 Sept 2019AY 2012-13

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

For Appellant: Sri. T.M.SreedharanFor Respondent: Sri.Santham Bose
Section 143(3)Section 263

1. The order of the Commissioner of Income Tax (Central), Cochin, u/s 263 of the I.T. Act, 1961 dated 30.11.2016 for the asst. year 2012-13, is opposed to law, facts and circumstances of the case. 2. The Commissioner of Income Tax (Central), went wrong in proceeding on the assumption that the asst. order passed by the Assistant Commissioner

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

In the result, appeal of the Revenue is dismissed

ITA 122/COCH/2024[2018-2019]Status: DisposedITAT Cochin05 Nov 2024AY 2018-2019

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

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

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

35 ITD 396) • Chennai ITAT in Dr Anburajan Vs Department of Income-tax (ITA No 2014 to 2017/Mds/2011) • Rajasthan High Court in the case of CIT Vs Pratapsingh Amrosingh Rajendra [1992](64 Taxmann 585) • Delhi Special Bench in the case of Sri Har Sarup Cold Storage Vs ITO (1988) 27 ITD 1 • Me & Mummy Hospital v. Asst. CIT (20J4

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 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

35 ITD 396) • Chennai ITAT in Dr Anburajan Vs Department of Income-tax (ITA No 2014 to 2017/Mds/2011) • Rajasthan High Court in the case of CIT Vs Pratapsingh Amrosingh Rajendra [1992](64 Taxmann 585) • Delhi Special Bench in the case of Sri Har Sarup Cold Storage Vs ITO (1988) 27 ITD 1 • Me & Mummy Hospital v. Asst. CIT (20J4

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

35 ITD 396) • Chennai ITAT in Dr Anburajan Vs Department of Income-tax (ITA No 2014 to 2017/Mds/2011) • Rajasthan High Court in the case of CIT Vs Pratapsingh Amrosingh Rajendra [1992](64 Taxmann 585) • Delhi Special Bench in the case of Sri Har Sarup Cold Storage Vs ITO (1988) 27 ITD 1 • Me & Mummy Hospital v. Asst. CIT (20J4

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

35 ITD 396) • Chennai ITAT in Dr Anburajan Vs Department of Income-tax (ITA No 2014 to 2017/Mds/2011) • Rajasthan High Court in the case of CIT Vs Pratapsingh Amrosingh Rajendra [1992](64 Taxmann 585) • Delhi Special Bench in the case of Sri Har Sarup Cold Storage Vs ITO (1988) 27 ITD 1 • Me & Mummy Hospital v. Asst. CIT (20J4

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

35 ITD 396) • Chennai ITAT in Dr Anburajan Vs Department of Income-tax (ITA No 2014 to 2017/Mds/2011) • Rajasthan High Court in the case of CIT Vs Pratapsingh Amrosingh Rajendra [1992](64 Taxmann 585) • Delhi Special Bench in the case of Sri Har Sarup Cold Storage Vs ITO (1988) 27 ITD 1 • Me & Mummy Hospital v. Asst. CIT (20J4

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

35 ITD 396) • Chennai ITAT in Dr Anburajan Vs Department of Income-tax (ITA No 2014 to 2017/Mds/2011) • Rajasthan High Court in the case of CIT Vs Pratapsingh Amrosingh Rajendra [1992](64 Taxmann 585) • Delhi Special Bench in the case of Sri Har Sarup Cold Storage Vs ITO (1988) 27 ITD 1 • Me & Mummy Hospital v. Asst. CIT (20J4

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

35 ITD 396) • Chennai ITAT in Dr Anburajan Vs Department of Income-tax (ITA No 2014 to 2017/Mds/2011) • Rajasthan High Court in the case of CIT Vs Pratapsingh Amrosingh Rajendra [1992](64 Taxmann 585) • Delhi Special Bench in the case of Sri Har Sarup Cold Storage Vs ITO (1988) 27 ITD 1 • Me & Mummy Hospital v. Asst. CIT (20J4

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

35 ITD 396) • Chennai ITAT in Dr Anburajan Vs Department of Income-tax (ITA No 2014 to 2017/Mds/2011) • Rajasthan High Court in the case of CIT Vs Pratapsingh Amrosingh Rajendra [1992](64 Taxmann 585) • Delhi Special Bench in the case of Sri Har Sarup Cold Storage Vs ITO (1988) 27 ITD 1 • Me & Mummy Hospital v. Asst. CIT (20J4

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

35 ITD 396) • Chennai ITAT in Dr Anburajan Vs Department of Income-tax (ITA No 2014 to 2017/Mds/2011) • Rajasthan High Court in the case of CIT Vs Pratapsingh Amrosingh Rajendra [1992](64 Taxmann 585) • Delhi Special Bench in the case of Sri Har Sarup Cold Storage Vs ITO (1988) 27 ITD 1 • Me & Mummy Hospital v. Asst. CIT (20J4

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

35 ITD 396) • Chennai ITAT in Dr Anburajan Vs Department of Income-tax (ITA No 2014 to 2017/Mds/2011) • Rajasthan High Court in the case of CIT Vs Pratapsingh Amrosingh Rajendra [1992](64 Taxmann 585) • Delhi Special Bench in the case of Sri Har Sarup Cold Storage Vs ITO (1988) 27 ITD 1 • Me & Mummy Hospital v. Asst. CIT (20J4

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

35 ITD 396) • Chennai ITAT in Dr Anburajan Vs Department of Income-tax (ITA No 2014 to 2017/Mds/2011) • Rajasthan High Court in the case of CIT Vs Pratapsingh Amrosingh Rajendra [1992](64 Taxmann 585) • Delhi Special Bench in the case of Sri Har Sarup Cold Storage Vs ITO (1988) 27 ITD 1 • Me & Mummy Hospital v. Asst. CIT (20J4

M/S.OBERON EDIFICES & ESTATES P. LTD,,KOCHI vs. THE PR.CIT,, TRIVANDRUM

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 361/COCH/2017[2013-14]Status: DisposedITAT Cochin23 Jul 2018AY 2013-14

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. No. 361/Coch/2017 Assessment Year : 2013-14 M/S. Oberon Edifices & Estates Vs. The Principal Commissioner Of Pvt. Ltd., Oberon Mall, Income-Tax, Trivandrum. Nh Bye-Pass, Edapally, Kochi-682 024. [Pan:Aaaco 7942E]

Section 263

delay in filing the appeal before us and hence, we condone the same and admit the appeal for adjudication. 4 I.T.A. No./361/C/2017 2. On merits, the assessee has challenged the jurisdiction of the CIT to pass order u/s. 263 of the Act. The assessee has also challenged the following directions of the CIT: A From out of various sources