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9 results for “condonation of delay”+ Section 36(1)(viii)clear

Sorted by relevance

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Key Topics

Section 80P10Section 566Condonation of Delay6TDS4Limitation/Time-bar4Section 2503Section 36(1)(viii)3Section 413Section 115J3

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

Deduction3
Disallowance3
Section 80P(4)2

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

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

ACIT,CIRCLE-1(1), TRIVANDRUM vs. KERALA STATE INDUSTRIAL DEVELOPMENT CORP. LTD, TRIVANDRUM

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

ITA 115/COCH/2019[2010-11]Status: DisposedITAT Cochin18 Jun 2019AY 2010-11

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

Section 143(3)Section 263Section 36(1)(viii)Section 41

condone the delay of 02 days in filing the appeal and admit the appeal for adjudication. 3. The Revenue has raised the following grounds of appeal: 1. The Ld. Commissioner of Income-tax (Appeals), Thiruvananthapuram erred in relying on the decision of jurisdictional Tribunal's order in assessee's own case for A Y 2008-09 and in deleting

M/S.KOVILAKAM HOTEL P LTD,THRISSUR vs. THE ACIT,, THRISSUR

In the result, the appeal of the assessee is allowed

ITA 715/COCH/2019[2011-12]Status: DisposedITAT Cochin18 Feb 2020AY 2011-12

Bench: Shri George George K.

Section 143(2)Section 37(1)

condone the delay of 27 days in filing the appeal and proceed to dispose off the appeal on merits. 3. The solitary issue that is raised in this appeal is whether the CIT(A) is justified in confirming the action of the Assessing Officer in treating the sum of Rs.60,25,240/- as capital expenditure. 4. Briefly stated, the facts

M/S KOTTAYAM SERVICE CO-OP BANK LTD,KANNUR vs. ITO WARD 2, KANNUR

ITA 37/COCH/2023[2009-10]Status: DisposedITAT Cochin25 Sept 2024AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri Aruj Raj S., AdvocateFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 2Section 22Section 250Section 56Section 80PSection 80P(2)Section 80P(4)

36 & 37/Coch/2023 for assessment years 2007-08 & 2009-10, arise against the CIT(A), Kozhikode’s common order dated 02.02.2015, passed in case Nos. ITA- 117/KNR/CIT/CLT/2013-14/ITA-118/KNR/CIT/CLT/2013-14 and ITA- 235/KNR/CIT/CLT/2011-12 involving in proceeding u/s. 250 of the Income Tax Act, 1961 (the Act) . Heard both the parties. Case files perused. 2. It emerges at the outset with the able assistance coming

M/S KOTTAYAM SERVICE CO-OP BANK LTD,KANNUR vs. ITO WARD 2, KANNUR

ITA 36/COCH/2023[2007-08]Status: DisposedITAT Cochin25 Sept 2024AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri Aruj Raj S., AdvocateFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 2Section 22Section 250Section 56Section 80PSection 80P(2)Section 80P(4)

36 & 37/Coch/2023 for assessment years 2007-08 & 2009-10, arise against the CIT(A), Kozhikode’s common order dated 02.02.2015, passed in case Nos. ITA- 117/KNR/CIT/CLT/2013-14/ITA-118/KNR/CIT/CLT/2013-14 and ITA- 235/KNR/CIT/CLT/2011-12 involving in proceeding u/s. 250 of the Income Tax Act, 1961 (the Act) . Heard both the parties. Case files perused. 2. It emerges at the outset with the able assistance coming