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605 results for “condonation of delay”+ Section 6clear

Sorted by relevance

Chennai3,985Mumbai3,822Delhi3,089Pune2,149Kolkata2,048Bangalore1,673Ahmedabad1,558Hyderabad1,385Jaipur979Patna727Chandigarh644Surat642Cochin605Visakhapatnam515Nagpur501Indore467Raipur411Lucknow386Amritsar355Cuttack335Rajkot317Karnataka296Panaji201Agra158Dehradun105Guwahati105Jodhpur103Calcutta98Allahabad74Jabalpur66Ranchi66SC62Telangana48Varanasi38Andhra Pradesh16Rajasthan10Orissa10Kerala7Punjab & Haryana6Himachal Pradesh5A.K. SIKRI ROHINTON FALI NARIMAN2Gauhati1DIPAK MISRA R.K. AGRAWAL PRAFULLA C. PANT1A.K. SIKRI N.V. RAMANA1VIKRAMAJIT SEN SHIVA KIRTI SINGH1R.M. LODHA ANIL R. DAVE1

Key Topics

Section 143(3)57Section 80P51Section 234E41Condonation of Delay40Addition to Income34Deduction34Section 20031Section 19228Section 206C

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 37 of the Arbitration and Conciliation Act was not condonable. 25. This Court is, however, not inclined to entertain this Special Leave Petition since the Petitioners have failed to show sufficient cause for the condonation of the inordinate delay of 337 days in filing the Appeal in the High Court. Moreover, there are no grounds for interference with

Showing 1–20 of 605 · Page 1 of 31

...
27
Section 25025
TDS24
Section 26323

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)

section 249(2) and hence there was delay in filing the appeals. 3. If at all the date of service of notice is taken as the date on which the assessment orders were handed over to the ex-employee of M/s. Al Zarafa Travels and Manpower Consultants (P) Ltd., the CIT(A) ought to have considered the fact that

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)

section 249(2) and hence there was delay in filing the appeals. 3. If at all the date of service of notice is taken as the date on which the assessment orders were handed over to the ex-employee of M/s. Al Zarafa Travels and Manpower Consultants (P) Ltd., the CIT(A) ought to have considered the fact that

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)

section 249(2) and hence there was delay in filing the appeals. 3. If at all the date of service of notice is taken as the date on which the assessment orders were handed over to the ex-employee of M/s. Al Zarafa Travels and Manpower Consultants (P) Ltd., the CIT(A) ought to have considered the fact that

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

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)

section 249(2) and hence there was delay in filing the appeals. 3. If at all the date of service of notice is taken as the date on which the assessment orders were handed over to the ex-employee of M/s. Al Zarafa Travels and Manpower Consultants (P) Ltd., the CIT(A) ought to have considered the fact that

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)

section 249(2) and hence there was delay in filing the appeals. 3. If at all the date of service of notice is taken as the date on which the assessment orders were handed over to the ex-employee of M/s. Al Zarafa Travels and Manpower Consultants (P) Ltd., the CIT(A) ought to have considered the fact that

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)

section 249(2) and hence there was delay in filing the appeals. 3. If at all the date of service of notice is taken as the date on which the assessment orders were handed over to the ex-employee of M/s. Al Zarafa Travels and Manpower Consultants (P) Ltd., the CIT(A) ought to have considered the fact that

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)

section 249(2) and hence there was delay in filing the appeals. 3. If at all the date of service of notice is taken as the date on which the assessment orders were handed over to the ex-employee of M/s. Al Zarafa Travels and Manpower Consultants (P) Ltd., the CIT(A) ought to have considered the fact that

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)

section 249(2) and hence there was delay in filing the appeals. 3. If at all the date of service of notice is taken as the date on which the assessment orders were handed over to the ex-employee of M/s. Al Zarafa Travels and Manpower Consultants (P) Ltd., the CIT(A) ought to have considered the fact that

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)

section 249(2) and hence there was delay in filing the appeals. 3. If at all the date of service of notice is taken as the date on which the assessment orders were handed over to the ex-employee of M/s. Al Zarafa Travels and Manpower Consultants (P) Ltd., the CIT(A) ought to have considered the fact that

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)

section 249(2) and hence there was delay in filing the appeals. 3. If at all the date of service of notice is taken as the date on which the assessment orders were handed over to the ex-employee of M/s. Al Zarafa Travels and Manpower Consultants (P) Ltd., the CIT(A) ought to have considered the fact that

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)

section 249(2) and hence there was delay in filing the appeals. 3. If at all the date of service of notice is taken as the date on which the assessment orders were handed over to the ex-employee of M/s. Al Zarafa Travels and Manpower Consultants (P) Ltd., the CIT(A) ought to have considered the fact that

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)

section 249(2) and hence there was delay in filing the appeals. 3. If at all the date of service of notice is taken as the date on which the assessment orders were handed over to the ex-employee of M/s. Al Zarafa Travels and Manpower Consultants (P) Ltd., the CIT(A) ought to have considered the fact that

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

condone delay by enacting section 51 of the Limitation Act of 1963 in order to enable the courts to do substantial justice to parties by disposing of matters on de merits". The Page 6

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 the delay and admitting the same in view

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. All discretionary powers, especially judicial powers, have to be exercised within reasonable bounds, known to the law. The discretion has to be exercised in a systematic manner informed by reason. Whims or fancies; prejudices or predilections cannot and should

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. All discretionary powers, especially judicial powers, have to be exercised within reasonable bounds, known to the law. The discretion has to be exercised in a systematic manner informed by reason. Whims or fancies; prejudices or predilections cannot and should

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. All discretionary powers, especially judicial powers, have to be exercised within reasonable bounds, known to the law. The discretion has to be exercised in a systematic manner informed by reason. Whims or fancies; prejudices or predilections cannot and should

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. All discretionary powers, especially judicial powers, have to be exercised within reasonable bounds, known to the law. The discretion has to be exercised in a systematic manner informed by reason. Whims or fancies; prejudices or predilections cannot and should

CATHOLIC SYRIAN BANK LTD(KURIANNOOR BRANCH), KUMBANAD P.O., PATHANAMTHITTA vs. THE ITO (TDS), ALAPPUZHA

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

ITA 280/COCH/2019[2013-14 (27Q-Q2)]Status: DisposedITAT Cochin25 Jul 2019

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

Section 200ASection 234E

6,600.00 2014-15 /24Q|Q2 05.02.2015 07.03.2015 29.12.2017 1028 18,600.00 ITA 283-288/COCH/22019 2014-15 |26Q|Q2 26.01.2015 25.02.2015 30.12.2017 1036 18,800.00 2014-15|27Q|Q1 26.07.2014 25.08.2014 30.12.2017 1223 1,400.00 Alappuzha