KATHIKODE CHARITABLE TRUST,THRISSUR vs. INCOME TAX OFFICER., THRISSUR

In the result, the assessee’s appeals are allowed for statistical purposes, and it’s stay petitions dismissed as infructuous

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

section 143(1) of the Income Tax Act, 1961 (the Act), raising demands, including interest, at Rs.28.47 lakhs and Rs.37.75 lakhs for the two consecutive years respectively. The assessee ITA Nos. 947 & 948/Coch/2022 (AY : 2014-15) Kathikode Charitable Trust v. ITO admittedly did not act thereon, stating that it was ‘awaiting’ – whatever that would mean; Sh. Jojo, the learned counsel

THE ACIT, CORP CIRCLE-1(1), KOCHI, ERNAKULAM vs. APPOLO TYRES LTD, ERNAKULAM

In the result, the appeal filed by the Revenue in ITA No

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

condone the delay of 52 days and admit the appeal for adjudication. I.T.A. Nos. 247,302, 339, 268&336/Coch/2018& C.O. Nos. 56&57/Coch/2018 6.2 The facts of the case are that this claim was not made in the original return of income or through a revised return of income. The claim was made during the course of assessment proceedings

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

delay with reasonable cause, we hold that the CIT(A) ought to have condoned the same followed by adequate opportunities for presenting it’s case(s) on merits. 6. Wereject the Revenue’s vehement contention supporting the CIT(A)’s reasoning therefore and restore these six quantum appeals ITA Nos. 461 to 446/Coch/2022 back

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

delay with reasonable cause, we hold that the CIT(A) ought to have condoned the same followed by adequate opportunities for presenting it’s case(s) on merits. 6. Wereject the Revenue’s vehement contention supporting the CIT(A)’s reasoning therefore and restore these six quantum appeals ITA Nos. 461 to 446/Coch/2022 back

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

delay with reasonable cause, we hold that the CIT(A) ought to have condoned the same followed by adequate opportunities for presenting it’s case(s) on merits. 6. Wereject the Revenue’s vehement contention supporting the CIT(A)’s reasoning therefore and restore these six quantum appeals ITA Nos. 461 to 446/Coch/2022 back

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

delay with reasonable cause, we hold that the CIT(A) ought to have condoned the same followed by adequate opportunities for presenting it’s case(s) on merits. 6. Wereject the Revenue’s vehement contention supporting the CIT(A)’s reasoning therefore and restore these six quantum appeals ITA Nos. 461 to 446/Coch/2022 back

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

delay with reasonable cause, we hold that the CIT(A) ought to have condoned the same followed by adequate opportunities for presenting it’s case(s) on merits. 6. Wereject the Revenue’s vehement contention supporting the CIT(A)’s reasoning therefore and restore these six quantum appeals ITA Nos. 461 to 446/Coch/2022 back

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

delay with reasonable cause, we hold that the CIT(A) ought to have condoned the same followed by adequate opportunities for presenting it’s case(s) on merits. 6. Wereject the Revenue’s vehement contention supporting the CIT(A)’s reasoning therefore and restore these six quantum appeals ITA Nos. 461 to 446/Coch/2022 back

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

delay with reasonable cause, we hold that the CIT(A) ought to have condoned the same followed by adequate opportunities for presenting it’s case(s) on merits. 6. Wereject the Revenue’s vehement contention supporting the CIT(A)’s reasoning therefore and restore these six quantum appeals ITA Nos. 461 to 446/Coch/2022 back

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

delay with reasonable cause, we hold that the CIT(A) ought to have condoned the same followed by adequate opportunities for presenting it’s case(s) on merits. 6. Wereject the Revenue’s vehement contention supporting the CIT(A)’s reasoning therefore and restore these six quantum appeals ITA Nos. 461 to 446/Coch/2022 back

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

delay with reasonable cause, we hold that the CIT(A) ought to have condoned the same followed by adequate opportunities for presenting it’s case(s) on merits. 6. Wereject the Revenue’s vehement contention supporting the CIT(A)’s reasoning therefore and restore these six quantum appeals ITA Nos. 461 to 446/Coch/2022 back

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

delay with reasonable cause, we hold that the CIT(A) ought to have condoned the same followed by adequate opportunities for presenting it’s case(s) on merits. 6. Wereject the Revenue’s vehement contention supporting the CIT(A)’s reasoning therefore and restore these six quantum appeals ITA Nos. 461 to 446/Coch/2022 back

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

delay with reasonable cause, we hold that the CIT(A) ought to have condoned the same followed by adequate opportunities for presenting it’s case(s) on merits. 6. Wereject the Revenue’s vehement contention supporting the CIT(A)’s reasoning therefore and restore these six quantum appeals ITA Nos. 461 to 446/Coch/2022 back

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

delay with reasonable cause, we hold that the CIT(A) ought to have condoned the same followed by adequate opportunities for presenting it’s case(s) on merits. 6. Wereject the Revenue’s vehement contention supporting the CIT(A)’s reasoning therefore and restore these six quantum appeals ITA Nos. 461 to 446/Coch/2022 back

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

delay with reasonable cause, we hold that the CIT(A) ought to have condoned the same followed by adequate opportunities for presenting it’s case(s) on merits. 6. Wereject the Revenue’s vehement contention supporting the CIT(A)’s reasoning therefore and restore these six quantum appeals ITA Nos. 461 to 446/Coch/2022 back

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

delay with reasonable cause, we hold that the CIT(A) ought to have condoned the same followed by adequate opportunities for presenting it’s case(s) on merits. 6. Wereject the Revenue’s vehement contention supporting the CIT(A)’s reasoning therefore and restore these six quantum appeals ITA Nos. 461 to 446/Coch/2022 back

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

delay with reasonable cause, we hold that the CIT(A) ought to have condoned the same followed by adequate opportunities for presenting it’s case(s) on merits. 6. Wereject the Revenue’s vehement contention supporting the CIT(A)’s reasoning therefore and restore these six quantum appeals ITA Nos. 461 to 446/Coch/2022 back

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

delay with reasonable cause, we hold that the CIT(A) ought to have condoned the same followed by adequate opportunities for presenting it’s case(s) on merits. 6. Wereject the Revenue’s vehement contention supporting the CIT(A)’s reasoning therefore and restore these six quantum appeals ITA Nos. 461 to 446/Coch/2022 back

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

delay with reasonable cause, we hold that the CIT(A) ought to have condoned the same followed by adequate opportunities for presenting it’s case(s) on merits. 6. Wereject the Revenue’s vehement contention supporting the CIT(A)’s reasoning therefore and restore these six quantum appeals ITA Nos. 461 to 446/Coch/2022 back