SHRI.P.V. RAVEENDRAN,KANNUR vs. THE ITO, KANNUR

In the result, both the appeals filed by the assessee stands allowed

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

69 of the IT Act, 1961 4. Without prejudice to the above there is no justification to assess the income from business declared by the appellant invoking section 115BBE of the IT Act, 1961. 5. The learned Principal Commissioner of Income Tax ought to have found that the income declared pursuant .to survey conducted in the appellant's premises does

SRI.P.V.RAVINDRAN,KANNUR vs. THE ITO, KANNUR

In the result, both the appeals filed by the assessee stands allowed

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

69 of the IT Act, 1961 4. Without prejudice to the above there is no justification to assess the income from business declared by the appellant invoking section 115BBE of the IT Act, 1961. 5. The learned Principal Commissioner of Income Tax ought to have found that the income declared pursuant .to survey conducted in the appellant's premises does

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

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

69 years, residing at "Sivasakthi", Thottekkat Lane, Punkunnam P O, Thrissur - 680002._ being the Partner of the Applicant firm, M/s Ardra Associates, in the above case state that I know the facts of the case. 2. It is humbly submitted that this Condonation for delay application is before this Hon'ble Income Tax Appellate Tribunal in Appeal preferred against

M/S.ARDRA ASSOCIATES,TRICHUR vs. THE DCIT, CALICUT

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

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

69 years, residing at "Sivasakthi", Thottekkat Lane, Punkunnam P O, Thrissur - 680002._ being the Partner of the Applicant firm, M/s Ardra Associates, in the above case state that I know the facts of the case. 2. It is humbly submitted that this Condonation for delay application is before this Hon'ble Income Tax Appellate Tribunal in Appeal preferred against

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

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

69 years, residing at "Sivasakthi", Thottekkat Lane, Punkunnam P O, Thrissur - 680002._ being the Partner of the Applicant firm, M/s Ardra Associates, in the above case state that I know the facts of the case. 2. It is humbly submitted that this Condonation for delay application is before this Hon'ble Income Tax Appellate Tribunal in Appeal preferred against

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

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

69 years, residing at "Sivasakthi", Thottekkat Lane, Punkunnam P O, Thrissur - 680002._ being the Partner of the Applicant firm, M/s Ardra Associates, in the above case state that I know the facts of the case. 2. It is humbly submitted that this Condonation for delay application is before this Hon'ble Income Tax Appellate Tribunal in Appeal preferred against

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

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

69 years, residing at "Sivasakthi", Thottekkat Lane, Punkunnam P O, Thrissur - 680002._ being the Partner of the Applicant firm, M/s Ardra Associates, in the above case state that I know the facts of the case. 2. It is humbly submitted that this Condonation for delay application is before this Hon'ble Income Tax Appellate Tribunal in Appeal preferred against

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

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

69 years, residing at "Sivasakthi", Thottekkat Lane, Punkunnam P O, Thrissur - 680002._ being the Partner of the Applicant firm, M/s Ardra Associates, in the above case state that I know the facts of the case. 2. It is humbly submitted that this Condonation for delay application is before this Hon'ble Income Tax Appellate Tribunal in Appeal preferred against

M/S.ARDRA ASSOCIATES,TRICHUR vs. THE DCIT(, TRIVANDRUM

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

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

69 years, residing at "Sivasakthi", Thottekkat Lane, Punkunnam P O, Thrissur - 680002._ being the Partner of the Applicant firm, M/s Ardra Associates, in the above case state that I know the facts of the case. 2. It is humbly submitted that this Condonation for delay application is before this Hon'ble Income Tax Appellate Tribunal in Appeal preferred against

M/S.ARDRA ASSOCIATES,TRICHUR vs. THE DCIT, CALICUT

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

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

69 years, residing at "Sivasakthi", Thottekkat Lane, Punkunnam P O, Thrissur - 680002._ being the Partner of the Applicant firm, M/s Ardra Associates, in the above case state that I know the facts of the case. 2. It is humbly submitted that this Condonation for delay application is before this Hon'ble Income Tax Appellate Tribunal in Appeal preferred against

M/S.ARDRA ASSOCIATES,TRICHUR vs. THE DCIT, CALICUT

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

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

69 years, residing at "Sivasakthi", Thottekkat Lane, Punkunnam P O, Thrissur - 680002._ being the Partner of the Applicant firm, M/s Ardra Associates, in the above case state that I know the facts of the case. 2. It is humbly submitted that this Condonation for delay application is before this Hon'ble Income Tax Appellate Tribunal in Appeal preferred against

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

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

69 years, residing at "Sivasakthi", Thottekkat Lane, Punkunnam P O, Thrissur - 680002._ being the Partner of the Applicant firm, M/s Ardra Associates, in the above case state that I know the facts of the case. 2. It is humbly submitted that this Condonation for delay application is before this Hon'ble Income Tax Appellate Tribunal in Appeal preferred against

M/S.ARDRA ASSOCIATES,TRICHUR vs. THE DCIT, CALICUT

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

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

69 years, residing at "Sivasakthi", Thottekkat Lane, Punkunnam P O, Thrissur - 680002._ being the Partner of the Applicant firm, M/s Ardra Associates, in the above case state that I know the facts of the case. 2. It is humbly submitted that this Condonation for delay application is before this Hon'ble Income Tax Appellate Tribunal in Appeal preferred against

M/S.OBERON EDIFICES & ESTATES P. LTD,,KOCHI vs. THE PR.CIT,, TRIVANDRUM

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

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. No. 361/Coch/2017 Assessment Year : 2013-14 M/S. Oberon Edifices & Estates Vs. The Principal Commissioner Of Pvt. Ltd., Oberon Mall, Income-Tax, Trivandrum. Nh Bye-Pass, Edapally, Kochi-682 024. [Pan:Aaaco 7942E]

delay in filing the appeal before us and hence, we condone the same and admit the appeal for adjudication. 4 I.T.A. No./361/C/2017 2. On merits, the assessee has challenged the jurisdiction of the CIT to pass order u/s. 263 of the Act. The assessee has also challenged the following directions of the CIT: A From out of various sources

THRISSUR DISTRICT POLICE CO OPERATIVE SOCIETY LTD,THRISSUR vs. INCOME TAX OFFICER, THRISSUR

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

Bench: Shri Inturi Rama Rao & Shri Keshav Dubey

condoning the delay of 96 days in filing both these appeals before this Tribunal and accordinglywe admit the same for adjudication. 4. Thebrief fact of the case are that the Assesseebeing an employees' co-operative society formed for the welfare of employees of Kerala Police department of Thrissur District and is registered under Kerala Co-operative Societies Act, 1969.The Assessee

THRISSUR DISTRICT POLICE CO OPERATIVE SOCIETY LTD,THRISSUR vs. INCOME TAX OFFICER, THRISSUR

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

Bench: Shri Inturi Rama Rao & Shri Keshav Dubey

condoning the delay of 96 days in filing both these appeals before this Tribunal and accordinglywe admit the same for adjudication. 4. Thebrief fact of the case are that the Assesseebeing an employees' co-operative society formed for the welfare of employees of Kerala Police department of Thrissur District and is registered under Kerala Co-operative Societies Act, 1969.The Assessee

INCOMETAX OFFICER, WARD-, KOTTAYAM vs. PUTHENKUDY PAULOSE BABU, KOTTAYAM

The appeal is allowed

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

delay is condoned and the appeals are admitted for adjudication. 3. Coming to the Revenue’s sole substantive ground seeking to revive sec.69 addition of Rs.68 lakhs made in the course of assessment herein dated 31.12.2019; learned DR invited our attention to the learned CIT(A)’s impugned lower appellate discussion to this effect reading as under ; “7. During

M/S THE REGIONAL AGRO INDUSTRIAL DEVELOPMENT COOPERATIVE OF KERALA LTD,KANNUR vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1, KANNUR RANGE

Bench: The Tribunal Within The Time Prescribed. Accordingly, The Delay Of 69 Days In Filing The Present Appeal Is Condoned.

Section 147 of the Income Tax Act, 1961 for the Assessment Year 2010-2011. 1.1. There is a delay of 69 days in filing the present appeal. In the application seeking condonation

SRI.JOHNY SEBASTIAN, PARTNER VENAD STRUCTURALS,KOTTAYAM vs. THE ITO, WD-2, KOTTAYAM, KOTTAYAM

In the result, the appeal filed by the assessee is allowed

Bench: The Tribunal. I Have Perused The Reasons Stated In The Affidavit For The Delayed Filing Of This Appeal. I Am Of The View That The Delay In Filing The Appeal Is Not On Account Of Any Latches On The Part Of The Assessee & I Am Satisfied That There Is Sufficient Cause For Condoning The 2 Sri.Johny Sebastian. Delay. Hence, The Delay Of 71 Days In Filing This Appeal Is Condoned & I Proceed To Dispose Of The Same On Merits.

delay of 71 days in filing this appeal is condoned and I proceed to dispose of the same on merits. 3. The solitary issue that is raised in this appeal is whether the CIT(A) is justified in confirming the addition of Rs.14,00,000 made by the Assessing Officer. 4. Briefly stated the facts of the case

NEDUMON SERVICE COOP BANK,NEDUMON vs. INCOME TAX OFFICER, KOLLAM

In the result, the assessee’s appeal is allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhnedumon Service Co-Op. Bank Ltd. The Income Tax Officer Vi/312 Nedumon P.O. Ward -5, Kollam Vs. Pathanamthitta 691556 [Pan: Aaaan2996H] (Appellant) (Respondent)

section 80P deduction. Necessary computation shall follow as per law in very terms. 6. The appeal is filed with a delay of 69. Considering assessee’s condonation