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626 results for “condonation of delay”+ Section 5clear

Sorted by relevance

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Key Topics

Section 234E65Section 80P55Section 143(3)36Deduction36TDS31Section 200A29Section 26325Addition to Income25Condonation of Delay

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)

section 253(5) of the Act. In other words, the assessee acted in a non-challant way with lackadaisical propensity for delay and the grounds on which condonation

SRI VARGHESE M.UTHUP,KOCHI vs. THE ACIT,CEN-CIRCLE-2, KOCHI

Showing 1–20 of 626 · Page 1 of 32

...
25
Limitation/Time-bar24
Section 25020
Section 80P(2)(d)19

In the result, the appeals of the assessee are partly allowed

ITA 162/COCH/2019[2010-11]Status: DisposedITAT Cochin08 Jul 2019AY 2010-11

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

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

5. The appeals were dismissed in haste by the CIT(A) ignoring the appellant’s request to keep the proceedings in abeyance till the disposal of appeals by the ITAT in the case of M/s. Al Zarafa Travels and Manpower Consultants (P) Ltd. against order of CIT(A) for non-condonation of delay in filing the appeal on similar grounds

SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

In the result, the appeals of the assessee are partly allowed

ITA 172/COCH/2019[2015-16]Status: DisposedITAT Cochin08 Jul 2019AY 2015-16

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

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

5. The appeals were dismissed in haste by the CIT(A) ignoring the appellant’s request to keep the proceedings in abeyance till the disposal of appeals by the ITAT in the case of M/s. Al Zarafa Travels and Manpower Consultants (P) Ltd. against order of CIT(A) for non-condonation of delay in filing the appeal on similar grounds

SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

In the result, the appeals of the assessee are partly allowed

ITA 170/COCH/2019[2013-14]Status: DisposedITAT Cochin08 Jul 2019AY 2013-14

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

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

5. The appeals were dismissed in haste by the CIT(A) ignoring the appellant’s request to keep the proceedings in abeyance till the disposal of appeals by the ITAT in the case of M/s. Al Zarafa Travels and Manpower Consultants (P) Ltd. against order of CIT(A) for non-condonation of delay in filing the appeal on similar grounds

SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

In the result, the appeals of the assessee are partly allowed

ITA 167/COCH/2019[2009-10]Status: DisposedITAT Cochin08 Jul 2019AY 2009-10

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

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

5. The appeals were dismissed in haste by the CIT(A) ignoring the appellant’s request to keep the proceedings in abeyance till the disposal of appeals by the ITAT in the case of M/s. Al Zarafa Travels and Manpower Consultants (P) Ltd. against order of CIT(A) for non-condonation of delay in filing the appeal on similar grounds

SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

In the result, the appeals of the assessee are partly allowed

ITA 163/COCH/2019[2012-13]Status: DisposedITAT Cochin08 Jul 2019AY 2012-13

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

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

5. The appeals were dismissed in haste by the CIT(A) ignoring the appellant’s request to keep the proceedings in abeyance till the disposal of appeals by the ITAT in the case of M/s. Al Zarafa Travels and Manpower Consultants (P) Ltd. against order of CIT(A) for non-condonation of delay in filing the appeal on similar grounds

SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

In the result, the appeals of the assessee are partly allowed

ITA 166/COCH/2019[2015-16]Status: DisposedITAT Cochin08 Jul 2019AY 2015-16

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

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

5. The appeals were dismissed in haste by the CIT(A) ignoring the appellant’s request to keep the proceedings in abeyance till the disposal of appeals by the ITAT in the case of M/s. Al Zarafa Travels and Manpower Consultants (P) Ltd. against order of CIT(A) for non-condonation of delay in filing the appeal on similar grounds

SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

In the result, the appeals of the assessee are partly allowed

ITA 165/COCH/2019[2014-15]Status: DisposedITAT Cochin08 Jul 2019AY 2014-15

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

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

5. The appeals were dismissed in haste by the CIT(A) ignoring the appellant’s request to keep the proceedings in abeyance till the disposal of appeals by the ITAT in the case of M/s. Al Zarafa Travels and Manpower Consultants (P) Ltd. against order of CIT(A) for non-condonation of delay in filing the appeal on similar grounds

SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

In the result, the appeals of the assessee are partly allowed

ITA 164/COCH/2019[2013-14]Status: DisposedITAT Cochin08 Jul 2019AY 2013-14

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

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

5. The appeals were dismissed in haste by the CIT(A) ignoring the appellant’s request to keep the proceedings in abeyance till the disposal of appeals by the ITAT in the case of M/s. Al Zarafa Travels and Manpower Consultants (P) Ltd. against order of CIT(A) for non-condonation of delay in filing the appeal on similar grounds

SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

In the result, the appeals of the assessee are partly allowed

ITA 168/COCH/2019[2010-11]Status: DisposedITAT Cochin08 Jul 2019AY 2010-11

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

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

5. The appeals were dismissed in haste by the CIT(A) ignoring the appellant’s request to keep the proceedings in abeyance till the disposal of appeals by the ITAT in the case of M/s. Al Zarafa Travels and Manpower Consultants (P) Ltd. against order of CIT(A) for non-condonation of delay in filing the appeal on similar grounds

SRI VARGHESE M.UTHUP,KOCHI vs. THE ACIT,CEN-CIRCLE-2, KOCHI

In the result, the appeals of the assessee are partly allowed

ITA 161/COCH/2019[2009-10]Status: DisposedITAT Cochin08 Jul 2019AY 2009-10

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

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

5. The appeals were dismissed in haste by the CIT(A) ignoring the appellant’s request to keep the proceedings in abeyance till the disposal of appeals by the ITAT in the case of M/s. Al Zarafa Travels and Manpower Consultants (P) Ltd. against order of CIT(A) for non-condonation of delay in filing the appeal on similar grounds

SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

In the result, the appeals of the assessee are partly allowed

ITA 169/COCH/2019[2012-13]Status: DisposedITAT Cochin08 Jul 2019AY 2012-13

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

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

5. The appeals were dismissed in haste by the CIT(A) ignoring the appellant’s request to keep the proceedings in abeyance till the disposal of appeals by the ITAT in the case of M/s. Al Zarafa Travels and Manpower Consultants (P) Ltd. against order of CIT(A) for non-condonation of delay in filing the appeal on similar grounds

SRI.VARUGEHESE M. UTHUP,KOCHI vs. THE ACIT, CEN-CIRCLE,, KOCHI

In the result, the appeals of the assessee are partly allowed

ITA 171/COCH/2019[2014-15]Status: DisposedITAT Cochin08 Jul 2019AY 2014-15

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

Section 132Section 144Section 153ASection 249(2)Section 271Section 271(1)(c)

5. The appeals were dismissed in haste by the CIT(A) ignoring the appellant’s request to keep the proceedings in abeyance till the disposal of appeals by the ITAT in the case of M/s. Al Zarafa Travels and Manpower Consultants (P) Ltd. against order of CIT(A) for non-condonation of delay in filing the appeal on similar grounds

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

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

ITA 104/COCH/2023[2009-10]Status: DisposedITAT Cochin15 Jul 2024AY 2009-10

Bench: Smt. Beena Pillai & Shri Waseem Ahmedassessment Year : 2009-10 M/S. Kadirur Service Co- Operative Bank Ltd., The Income Tax Kadirur, Officer, Thalassery, Ward – 2, Kannur, Kannur. Kerala – 670 642. Vs. Pan: Aaffk6859E Appellant Respondent : Shri Arun Raj .S, Assessee By Advocate Revenue By : Shri Ilayaraja K.S, Sr. Dr

For Respondent: Shri Arun Raj .S
Section 142(1)Section 143(3)Section 51Section 80p

5 of 16 beyond the control of the assessee, he prayed for the delay to be condoned. 2.2 The Ld.DR though objected however could not controvert the reasoning given by the Ld.AR for the delay that was caused in filing the present appeal. We have perused the submissions advanced by both sides in the light of records placed before

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

condonation of delay under Section 5 of the Limitation Act, the courts do not enjoy unlimited and unbridled discretionary powers

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

condonation of delay under Section 5 of the Limitation Act, the courts do not enjoy unlimited and unbridled discretionary powers

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

condonation of delay under Section 5 of the Limitation Act, the courts do not enjoy unlimited and unbridled discretionary powers

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

condonation of delay under Section 5 of the Limitation Act, the courts do not enjoy unlimited and unbridled discretionary powers

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

section 255(5) of the Act. He stated that the law is similarly concerned “sufficient cause” in matters relating to belated appeal. According to him, the length of the delay is not relevant and submitted that there is a sufficient cause for delay and this delay is of no fetter in condoning

CSB BANK LTD (FORMERLY THE CATHOLIC SYRIAN BANK LTD(THUMPAMON BRANCH),PATHANAMTHITTA vs. THE ACIT(TDS), GHAZIABAD

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

ITA 525/COCH/2019[2013-14(24 Q-Q4)]Status: DisposedITAT Cochin24 Oct 2019

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

Section 234E

Condonation of delay. 1. The Income Tax matters of the bank, except periodic filing of TDS returns which were done at the Branch level, are being handled at Head office. ITA No.525/Coch/2019 & Ors. 6 M/s.CSB Bank Limited. The said TDS return was processed at CPC and Intimation u/s 200A was served to branch. Branch officials on account of various reasons