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30 results for “condonation of delay”+ Section 69Aclear

Sorted by relevance

Ahmedabad234Mumbai180Hyderabad157Chennai149Delhi133Jaipur117Kolkata117Pune113Bangalore109Lucknow87Surat81Visakhapatnam66Patna60Chandigarh55Rajkot46Indore41Amritsar37Cochin30Raipur29Agra22Guwahati21Jabalpur17Nagpur16Allahabad12Dehradun9Cuttack9Jodhpur7Panaji7Varanasi4Ranchi4SC2Rajasthan1

Key Topics

Section 26354Section 143(3)26Section 69A25Section 13122Section 80P21Section 6816Section 115B14Cash Deposit13Addition to Income12

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

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

ITA 302/COCH/2020[2014-15]Status: DisposedITAT Cochin14 Sept 2022AY 2014-15

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri T.M. Sreedharan, AdvFor Respondent: Shri Shantam Bose, CIT DR
Section 115BSection 263Section 3(1)(b)Section 68

delay in filing the present appeal stands condoned. 2.4 Considering the above submissions, the appeal is not held to be time barred respectfully following the orders passed by Hon’ble Supreme Court (supra). Accordingly the present appeal is admitted to be adjudicated on the issues raised by assessee there. Page 4 ITA Nos. 302 & 303/Coch/2020 3. Following additional grounds filed

Showing 1–20 of 30 · Page 1 of 2

Section 25011
Condonation of Delay9
Unexplained Money8

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

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

ITA 303/COCH/2020[2015-16]Status: DisposedITAT Cochin14 Sept 2022AY 2015-16

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri T.M. Sreedharan, AdvFor Respondent: Shri Shantam Bose, CIT DR
Section 115BSection 263Section 3(1)(b)Section 68

delay in filing the present appeal stands condoned. 2.4 Considering the above submissions, the appeal is not held to be time barred respectfully following the orders passed by Hon’ble Supreme Court (supra). Accordingly the present appeal is admitted to be adjudicated on the issues raised by assessee there. Page 4 ITA Nos. 302 & 303/Coch/2020 3. Following additional grounds filed

SHOBHA RAMAKRISHNANA NAIR,ERNAKULAM vs. ITO, WARD 2, ALUVA

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

ITA 810/COCH/2024[2016-17]Status: DisposedITAT Cochin02 Apr 2025AY 2016-17

Bench: Shri Inturi Rama Rao & Shri Keshav Dubeyassessment Year: 2016-17 Shobha Ramakrishnan Nair Karthika Sebipuram Ito Ernakulam Ward-2 Vs. Manjapra So Aluva Kerala 683581 Pan No :Awrpr5406L Appellant Respondent Appellant By : None Respondent By : Smt. Leena Lal, Sr. D.R. Date Of Hearing : 30.01.2025 Date Of Pronouncement : 02.04.2025 O R D E R Per Keshav Dubey: This Appeal At The Instance Of The Assessee Is Directed Against The Order Of Ld. Cit(A)/Nfac Dated 22.12.2023 Vide Din & Order No. Itba/Nfac/S/250/2023-24/1059003947(1) For The Ay 2016- 17 Passed U/S 250 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: NoneFor Respondent: Smt. Leena Lal, Sr. D.R
Section 250

69A of the Act as unexplained money. 5. Aggrieved by the assessment completed u/s. 147 r.w.s. 144 r.w.s. 144B of the Act dated 29.03.2022, the assessee preferred an appeal before the CIT(A)/NFAC 6. The ld. CIT(A)/NFAC dismissed the appeal of the assessee in limine by not condoning the delay of 5 months in filing the appeal

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

69A pertains the same are not properly recorded in the books of account. The court in a decision of ME and Mummy Hospital (supra), while referring to these statutory provisios read with section 142A of the Act is simply not permissible . It is only when there is some material before the Assessing Officer to hold that in 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

69A pertains the same are not properly recorded in the books of account. The court in a decision of ME and Mummy Hospital (supra), while referring to these statutory provisios read with section 142A of the Act is simply not permissible . It is only when there is some material before the Assessing Officer to hold that in 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

69A pertains the same are not properly recorded in the books of account. The court in a decision of ME and Mummy Hospital (supra), while referring to these statutory provisios read with section 142A of the Act is simply not permissible . It is only when there is some material before the Assessing Officer to hold that in 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

69A pertains the same are not properly recorded in the books of account. The court in a decision of ME and Mummy Hospital (supra), while referring to these statutory provisios read with section 142A of the Act is simply not permissible . It is only when there is some material before the Assessing Officer to hold that in 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

69A pertains the same are not properly recorded in the books of account. The court in a decision of ME and Mummy Hospital (supra), while referring to these statutory provisios read with section 142A of the Act is simply not permissible . It is only when there is some material before the Assessing Officer to hold that in 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

69A pertains the same are not properly recorded in the books of account. The court in a decision of ME and Mummy Hospital (supra), while referring to these statutory provisios read with section 142A of the Act is simply not permissible . It is only when there is some material before the Assessing Officer to hold that in 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 498/COCH/2016[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

69A pertains the same are not properly recorded in the books of account. The court in a decision of ME and Mummy Hospital (supra), while referring to these statutory provisios read with section 142A of the Act is simply not permissible . It is only when there is some material before the Assessing Officer to hold that in 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

69A pertains the same are not properly recorded in the books of account. The court in a decision of ME and Mummy Hospital (supra), while referring to these statutory provisios read with section 142A of the Act is simply not permissible . It is only when there is some material before the Assessing Officer to hold that in 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

69A pertains the same are not properly recorded in the books of account. The court in a decision of ME and Mummy Hospital (supra), while referring to these statutory provisios read with section 142A of the Act is simply not permissible . It is only when there is some material before the Assessing Officer to hold that in 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

69A pertains the same are not properly recorded in the books of account. The court in a decision of ME and Mummy Hospital (supra), while referring to these statutory provisios read with section 142A of the Act is simply not permissible . It is only when there is some material before the Assessing Officer to hold that in 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

69A pertains the same are not properly recorded in the books of account. The court in a decision of ME and Mummy Hospital (supra), while referring to these statutory provisios read with section 142A of the Act is simply not permissible . It is only when there is some material before the Assessing Officer to hold that in case

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

The appeal is allowed

ITA 775/COCH/2023[2017-18]Status: DisposedITAT Cochin22 Aug 2024AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: -None-For Respondent: Smt. V. Swarnalatha, Sr. DR
Section 144Section 251(1)(a)Section 68Section 69Section 69A

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

SRI.THOMAS EAPEN,ALAPPUZHA vs. THE ITO, WD-5, ALAPPUZHA

In the result, the appeal of the assessee is allowed

ITA 451/COCH/2019[2015-16]Status: DisposedITAT Cochin19 Nov 2019AY 2015-16

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

Section 115BSection 68

condone the delay of 231 days in filing the appeal and admit the appeal for adjudication. 5. The facts of the case are that the assessee filed return of income for A.Y. 2015- 16 on 16/03/2017 declaring total income of Rs.3,37,160/-. The assessment u/s. I.T.A. No. 451/Coch/2019 143(3) of the I.T. Act was completed o 21/12/2017

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

ITA 408/COCH/2024[2014-15]Status: DisposedITAT Cochin19 May 2025AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Keshav Dubey

For Appellant: Shri M.Ramdas, CAFor Respondent: Smt. Leena Lal, Sr. A.R
Section 154Section 250Section 253(5)

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

ITA 409/COCH/2024[2016-17]Status: DisposedITAT Cochin19 May 2025AY 2016-17

Bench: Shri Inturi Rama Rao & Shri Keshav Dubey

For Appellant: Shri M.Ramdas, CAFor Respondent: Smt. Leena Lal, Sr. A.R
Section 154Section 250Section 253(5)

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

BAIJU LEKSHMANAN,KOLLAM vs. ITO, WARD 1 & TPS, ALAPPUZHA

In the result, the appeal of the assessee is dismissed

ITA 144/COCH/2025[2017-18]Status: DisposedITAT Cochin12 Jun 2025AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Sonjoy Sarmaassessment Years: 2017-18 Baiju Lekshmanan Ito, Ward-1 & Tps, V. Alappuzha Marackasseril, Atiramthengu, Alumpeedika Po, Prayar South, Kollam – 690547. Pan : Ambpl8921A. (Appellant) (Respondent) Appellant By : Shri Akhil Shaji, Advocate Respondent By : Smt. Leena Lal, Snr Ar. Date Of Hearing : 03.06.2025 Date Of Pronouncement : 12.06.2025 O R D E R Per Sonjoy Sarma: This Appeal Is Filed By The Assessee Against The Order Dated 27.11.2024 By The National Faceless Appeal Centre (Hereinafter Referred To As ‘Cit(A)’] For The Assessment Year 2017–18. 2. The Registry Has Informed That The Appeal Filed By The Assessee Is Barred By Limitation By 17 Days. An Application Seeking Condonation Of Delay For 17 Days Has Been Filed By The Assessee Explaining Reasons For Such Delay. We, After Considering The Application For Condoning The Delay, Condone The Delay & Admit The Appeal For Adjudication.

For Appellant: Shri Akhil Shaji, AdvocateFor Respondent: Smt. Leena Lal, Snr AR
Section 133(6)Section 139Section 143(2)Section 147Section 69A

condone the delay and admit the appeal for adjudication. 2 Baiju Lekshmanan 3. Brief Facts of the case are that the case of the assessee was selected for re-assessment u/s 147 of the Act based on information that the assessee had made cash deposits totaling Rs.10587899/- in his bank account maintained with South Indian Bank during the relevant financial

THE KATTOOR SERVICE COOPERATIVE BANK LIMITED,THRISSUR vs. INCOME TAX OFFICER, WARD 2(1), THRISSUR, THRISSUR

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

ITA 560/COCH/2025[2015-16]Status: DisposedITAT Cochin26 Aug 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Amaljith P.J., CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 139(1)Section 142(1)Section 144Section 147Section 148Section 250Section 271(1)(c)Section 69ASection 80P

condone the delay and admit the appeal for adjudication. 8. The learned counsel for the assessee contended that the addition made u/s. 69A of the Act would only enhance the business profit of the appellant, such business profits qualifies for deduction u/s. 80P in terms of CBDT Circular No. 37/2016 dated 02.11.2016. It is further submitted that provisions of section