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79 results for “condonation of delay”+ Section 40clear

Sorted by relevance

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Key Topics

Section 143(3)60Section 26345Addition to Income40Section 4038Section 13122Cash Deposit22Deduction22Reassessment20Condonation of Delay19

SRI.P. GOPALAKRISHNAN ALIAS DILEEP,ALUVA vs. THE ACIT, ALUVA

In the result, the appeal of the assessee is dismissed

ITA 164/COCH/2016[2009-10]Status: DisposedITAT Cochin01 Aug 2019AY 2009-10

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

Section 139Section 201Section 40

condone the short delay of 10 days in filing the appeal and admit the appeal for adjudication. 3. The assessee has raised various grounds of appeal. However, the assessee has pressed only one ground No. 4(d) relating to the applicability of second proviso to section 40

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 Cochin

Showing 1–20 of 79 · Page 1 of 4

Section 118
Demonetization18
Comparables/TP18
30 Apr 2019
AY 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

40 KL/day having more than 189 toilets and bathrooms and 78 kitchens is only Rs.6.56 lakhs. It is only prudent to assume that the sewage to be treated in a commercial complex with occupancy for only 8 hours a day is far less than a residential building which has occupancy all the 24 hours in a day. • In the case

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

40 KL/day having more than 189 toilets and bathrooms and 78 kitchens is only Rs.6.56 lakhs. It is only prudent to assume that the sewage to be treated in a commercial complex with occupancy for only 8 hours a day is far less than a residential building which has occupancy all the 24 hours in a day. • In the case

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

40 KL/day having more than 189 toilets and bathrooms and 78 kitchens is only Rs.6.56 lakhs. It is only prudent to assume that the sewage to be treated in a commercial complex with occupancy for only 8 hours a day is far less than a residential building which has occupancy all the 24 hours in a day. • In the case

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

40 KL/day having more than 189 toilets and bathrooms and 78 kitchens is only Rs.6.56 lakhs. It is only prudent to assume that the sewage to be treated in a commercial complex with occupancy for only 8 hours a day is far less than a residential building which has occupancy all the 24 hours in a day. • In the case

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

40 KL/day having more than 189 toilets and bathrooms and 78 kitchens is only Rs.6.56 lakhs. It is only prudent to assume that the sewage to be treated in a commercial complex with occupancy for only 8 hours a day is far less than a residential building which has occupancy all the 24 hours in a day. • In the case

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

40 KL/day having more than 189 toilets and bathrooms and 78 kitchens is only Rs.6.56 lakhs. It is only prudent to assume that the sewage to be treated in a commercial complex with occupancy for only 8 hours a day is far less than a residential building which has occupancy all the 24 hours in a day. • In the case

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

40 KL/day having more than 189 toilets and bathrooms and 78 kitchens is only Rs.6.56 lakhs. It is only prudent to assume that the sewage to be treated in a commercial complex with occupancy for only 8 hours a day is far less than a residential building which has occupancy all the 24 hours in a day. • In the case

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

40 KL/day having more than 189 toilets and bathrooms and 78 kitchens is only Rs.6.56 lakhs. It is only prudent to assume that the sewage to be treated in a commercial complex with occupancy for only 8 hours a day is far less than a residential building which has occupancy all the 24 hours in a day. • In the case

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

40 KL/day having more than 189 toilets and bathrooms and 78 kitchens is only Rs.6.56 lakhs. It is only prudent to assume that the sewage to be treated in a commercial complex with occupancy for only 8 hours a day is far less than a residential building which has occupancy all the 24 hours in a day. • In the case

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

40 KL/day having more than 189 toilets and bathrooms and 78 kitchens is only Rs.6.56 lakhs. It is only prudent to assume that the sewage to be treated in a commercial complex with occupancy for only 8 hours a day is far less than a residential building which has occupancy all the 24 hours in a day. • In the case

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

40 KL/day having more than 189 toilets and bathrooms and 78 kitchens is only Rs.6.56 lakhs. It is only prudent to assume that the sewage to be treated in a commercial complex with occupancy for only 8 hours a day is far less than a residential building which has occupancy all the 24 hours in a day. • In the case

M/S.THOMSON INDUTRIES,THRISSUR vs. THE ACIT,CEN-CIRCLE-2 ,ERNAKULAM, ERNAKULAM

In the result, both the appeals of the assessee are dismissed

ITA 195/COCH/2019[2011-12]Status: DisposedITAT Cochin14 Jan 2020AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm Ita Nos. 195 & 196/Coch/2019 Assessment Years: 2011-12 & 2012-13 M/S. Thomson Industries, Vs. The Assistant Commissioner Of Thazhekkad, Income-Tax, Central Circle-2, Thrissur. Kochi. [Pan:Aafft 8235M]

Section 40

condone the delay of 633 days. 4. Without prejudice to the above, the learned AR argued the case on merits also. Since the facts in both the assessment years are similar, we consider the facts as narrated in assessment year 2011-2012. 5. The facts of the case are that out of the total sum debited in the profit & loss

M/S.THOMSON INDUTRIES,THRISSUR vs. THE ACIT,CEN-CIRCLE-2 ,ERNAKULAM, ERNAKULAM

In the result, both the appeals of the assessee are dismissed

ITA 196/COCH/2019[2012-13]Status: DisposedITAT Cochin14 Jan 2020AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm Ita Nos. 195 & 196/Coch/2019 Assessment Years: 2011-12 & 2012-13 M/S. Thomson Industries, Vs. The Assistant Commissioner Of Thazhekkad, Income-Tax, Central Circle-2, Thrissur. Kochi. [Pan:Aafft 8235M]

Section 40

condone the delay of 633 days. 4. Without prejudice to the above, the learned AR argued the case on merits also. Since the facts in both the assessment years are similar, we consider the facts as narrated in assessment year 2011-2012. 5. The facts of the case are that out of the total sum debited in the profit & loss

KERALA TRANSPORT DEVELOPMENT FINANCE CORPORATION LIMITED ,THIRUVANANTHAPURAM vs. ACIT,CIRCLE 1(1), THIRUVANANTHAPURAM

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

ITA 460/COCH/2024[2016-17]Status: DisposedITAT Cochin15 Jul 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am & Sonjoy Sarma, Jm Assessment Year: 2016-17 Kerala Transport Development Finance .......... Appellant Corporation Limited, Thiruvananthapuram. Pan: Aabck1318F

For Appellant: Shri K.P. Pradeep, AdvocateFor Respondent: Smt. Veni Raj, CIT-DR
Section 143(3)Section 40

section 40(a)(iib)(B) of the Act. 3 Kerala Transport Development Finance Corportion Limited vs. ACIT Further, the CIT(A) also confirmed the addition on account of discrepancy of interest income of Rs. 15,69,364/-. 4. Being aggrieved by the decision of the CIT(A), the appellant is in appeal before us in the present appeal

THE ALLEPPEY DIST CO- BANK LTD,ALAPPUZHA vs. THE ACIT, ALAPPUZHA

In the result, the appeals filed by the assessee for assessment year 2011-2012, 2012-2013 and 2014-2015 are

ITA 388/COCH/2018[2013-14]Status: DisposedITAT Cochin04 Sept 2019AY 2013-14

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

For Appellant: Sri.R.KrishnanFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 139ASection 194ASection 194A(3)Section 197ASection 206ASection 40

condone the delay and proceed to dispose of the appeals on merits. 3. We shall adjudicate first, the common issue raised in all appeals, namely, disallowance of interest payment for non- deduction of tax by invoking provisions of section 40

THE ALLEPPEY DIST CO- BANK LTD,ALAPPUZHA vs. THE ACIT, ALAPPUZHA

In the result, the appeals filed by the assessee for assessment year 2011-2012, 2012-2013 and 2014-2015 are

ITA 386/COCH/2018[2011-12]Status: DisposedITAT Cochin04 Sept 2019AY 2011-12

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

For Appellant: Sri.R.KrishnanFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 139ASection 194ASection 194A(3)Section 197ASection 206ASection 40

condone the delay and proceed to dispose of the appeals on merits. 3. We shall adjudicate first, the common issue raised in all appeals, namely, disallowance of interest payment for non- deduction of tax by invoking provisions of section 40

THE ALLEPPEY DIST CO- BANK LTD,ALAPPUZHA vs. THE ACIT, ALAPPUZHA

In the result, the appeals filed by the assessee for assessment year 2011-2012, 2012-2013 and 2014-2015 are

ITA 387/COCH/2018[2012-13]Status: DisposedITAT Cochin04 Sept 2019AY 2012-13

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

For Appellant: Sri.R.KrishnanFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 139ASection 194ASection 194A(3)Section 197ASection 206ASection 40

condone the delay and proceed to dispose of the appeals on merits. 3. We shall adjudicate first, the common issue raised in all appeals, namely, disallowance of interest payment for non- deduction of tax by invoking provisions of section 40

THE ALLEPPEY DIST CO- BANK LTD,ALAPPUZHA vs. THE ACIT, ALAPPUZHA

In the result, the appeals filed by the assessee for assessment year 2011-2012, 2012-2013 and 2014-2015 are

ITA 389/COCH/2018[2014-15]Status: DisposedITAT Cochin04 Sept 2019AY 2014-15

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

For Appellant: Sri.R.KrishnanFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 139ASection 194ASection 194A(3)Section 197ASection 206ASection 40

condone the delay and proceed to dispose of the appeals on merits. 3. We shall adjudicate first, the common issue raised in all appeals, namely, disallowance of interest payment for non- deduction of tax by invoking provisions of section 40

K.L ABDUL SATHAR,SOUTH BAZAR vs. DEPUTY COMMISSIOER OF INCOME TAX, KANNUR

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

ITA 614/COCH/2024[2009-10]Status: DisposedITAT Cochin24 Apr 2025AY 2009-10

Bench: Shri Inturi Rama Rao & Shri Keshav Dubeyassessmentyear:2009-10 K.L. Abdul Sathar South Bazar Kannur 670002 Vs. Dcit Kannur Pan No : Aaffk4769B Appellant Respondent Appellant By : Shri R. Krishnan, A.R. Respondent By : Smt. Leena Lal, Sr. D.R. Date Of Hearing : 19.02.2025 Date Of Pronouncement : 24.04.2025 O R D E R Perkeshav Dubey: This Appeal At The Instance Of The Assessee Is Directed Against The Order Of The Ld. Cit(A)/Nfac Dated 29.01.2024 Vide Din & Order No.Itba/Nfac/S/250/2023-24/1060194335(1) For The Ay 2009-10 Passed U/S 250 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Shri R. Krishnan, A.RFor Respondent: Smt. Leena Lal, Sr. D.R
Section 143(1)Section 143(2)Section 250

delay is condoned, and appeal is admitted for adjudication. 6. Now the brief facts of the case are that the assessee is dealing in purchase and sale of timber, tiles and other allied goods. For the assessment year 2009-10, the assessee firm filed its return of income on 24.3.2010 declaring total income of Rs.11,79,760/-. The return