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308 results for “condonation of delay”+ Section 8clear

Sorted by relevance

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Key Topics

Section 234E105Section 200A63TDS50Section 130Section 20129Addition to Income29Section 201(1)27Condonation of Delay26Section 143(3)

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 308 · Page 1 of 16

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25
Section 220(2)23
Section 246A23
Deduction22

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

8. The next question that arises is whether delay was excessive or inordinate. There is no question of any excessive or inordinate when the reason stated by the assessee was a reasonable cause for not able to file the appeals within the period of limitation. The cause for the delay therefore deserves to be considered, when there exist a reasonable

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

Section 5. This aspect of the matter naturally introduces the consideration of all relevant facts and it is at this stage the diligence of the party or its bona fides may fall for consideration.” (emphasis supplied) 23. On the facts remedy of appeal. The averments made in the application seeking condonation of delay in filing appeals do not show

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

Section 5. This aspect of the matter naturally introduces the consideration of all relevant facts and it is at this stage the diligence of the party or its bona fides may fall for consideration.” (emphasis supplied) 23. On the facts remedy of appeal. The averments made in the application seeking condonation of delay in filing appeals do not show

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

Section 5. This aspect of the matter naturally introduces the consideration of all relevant facts and it is at this stage the diligence of the party or its bona fides may fall for consideration.” (emphasis supplied) 23. On the facts remedy of appeal. The averments made in the application seeking condonation of delay in filing appeals do not show

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

Section 5. This aspect of the matter naturally introduces the consideration of all relevant facts and it is at this stage the diligence of the party or its bona fides may fall for consideration.” (emphasis supplied) 23. On the facts remedy of appeal. The averments made in the application seeking condonation of delay in filing appeals do not show

CELESTIAL INFRASTRUCTURE PVT LTD,AMBALAMUGAL vs. DCIT, CORPORATE CIRCLE-1(1), ERNALUAM

In the result, appeal is "Dismissed"

ITA 160/COCH/2024[2009-2010]Status: DisposedITAT Cochin23 Oct 2024AY 2009-2010

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhcelestial Infrastructure (P) Ltd. Dcit, Corporate Circle - 1(1) Aiswarya Towers Cr Building, Is Press Road Hoc Junction, Ambalamugal Vs. Kochi 682018 Ernakulam 682302 [Pan: Aaccc6737F] (Appellant) (Respondent)

For Appellant: Shri Thomas Thomas, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 143(1)Section 249Section 249(3)Section 250

section 249(3) must be a cause which is beyond control of party invoking aid of provisions. In the case of T.Kishan [2012] 23 taxmann.com 383, Hon'ble ITAT Hyderabad has held that in granting indulgence and condoning delay in filing appeal, it must be proved beyond shadow of doubt that assessee was diligent and was not guilty of negligence

SAYEGH PAINT FACTORIES INDIA PRIVATE LIMITED,ERNAKULAM vs. CORPORATE CIR 2(1), KOCHI

In the result, the appeal filed by the assessee is allowed and the stay petition is dismissed as infructuous

ITA 451/COCH/2025[2019-20]Status: DisposedITAT Cochin30 Oct 2025AY 2019-20

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.

For Appellant: NoneFor Respondent: Smt. Leena Lal, Snr.AR
Section 144B(6)(vii)Section 148Section 271BSection 273BSection 44A

condonation of delay before furnishing a tax audit report under Section 44AB. 8- The delay in filing audit report is legitimate

SABIR ALI,KANNUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, GHAZIABAD

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

ITA 203/COCH/2021[2014-2015]Status: HeardITAT Cochin20 May 2022AY 2014-2015

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Sri.R Krishnan, CAFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 200ASection 234E

section 200A of the I.T.Act is prospective with effect from 01.06.2016. 7.1 As regards the condonation of delay is concerned, it is admitted that there is a delay of approximately five years in filing the appeals before the first appellate authority. The reasons stated for the delay is that – (a) The assessee was advised that there was no appeal remedy

SABIR ALI,KANNUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, GHAZIABAD

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

ITA 202/COCH/2021[2013-2014]Status: HeardITAT Cochin20 May 2022AY 2013-2014

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Sri.R Krishnan, CAFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 200ASection 234E

section 200A of the I.T.Act is prospective with effect from 01.06.2016. 7.1 As regards the condonation of delay is concerned, it is admitted that there is a delay of approximately five years in filing the appeals before the first appellate authority. The reasons stated for the delay is that – (a) The assessee was advised that there was no appeal remedy

SABIR ALI,KANNUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, GHAZIABAD

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

ITA 200/COCH/2021[2013-2014]Status: HeardITAT Cochin20 May 2022AY 2013-2014

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Sri.R Krishnan, CAFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 200ASection 234E

section 200A of the I.T.Act is prospective with effect from 01.06.2016. 7.1 As regards the condonation of delay is concerned, it is admitted that there is a delay of approximately five years in filing the appeals before the first appellate authority. The reasons stated for the delay is that – (a) The assessee was advised that there was no appeal remedy

SABIR ALI,KANNUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, GAZIABAD

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

ITA 201/COCH/2021[2013-2014]Status: HeardITAT Cochin20 May 2022AY 2013-2014

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Sri.R Krishnan, CAFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 200ASection 234E

section 200A of the I.T.Act is prospective with effect from 01.06.2016. 7.1 As regards the condonation of delay is concerned, it is admitted that there is a delay of approximately five years in filing the appeals before the first appellate authority. The reasons stated for the delay is that – (a) The assessee was advised that there was no appeal remedy

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

condoning the delay of 5 months in filing the appeal as requested by the assessee in column 14 & 15 of form no. 35 filed on 28.09.2022 on the reasons that assessee has not shown any sufficient cause. 7. Aggrieved by the order of ld. CIT(A)/NFAC dated 22.12.2023, the assessee has filed the present appeal before this Tribunal. 8

THE VELLATHOOVAL SERVICE CO-OPERATIVE BANK LTD,IDUKKI vs. ITO, WARD 1 & TPS, THODUPUZHA

In the result, appeal filed by the assessee stands dismissed

ITA 848/COCH/2024[2019-20]Status: DisposedITAT Cochin09 Apr 2025AY 2019-20

Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am

For Appellant: Shri C.A. Jojo, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 139(1)Section 143(1)Section 80P

section 139(1) of the Act. 3. Being aggrieved, an appeal was filed before the CIT(A) with a delay of 1268 days. The appellant filed a petition seeking condonation of delay on the ground that the appellant was not aware of the intimation issued by the CPC and the delay is also caused due the death

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)

8 of 19 in both these appeals & accordingly requested to condone the delay of 96 days in filing both the appeals before this Tribunal by taking a lenient view in the matter. 3.4 We are of the considered opinion that the delay was neither intentional nor deliberate and the assessee cannot be said to be callous in its approach

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)

8 of 19 in both these appeals & accordingly requested to condone the delay of 96 days in filing both the appeals before this Tribunal by taking a lenient view in the matter. 3.4 We are of the considered opinion that the delay was neither intentional nor deliberate and the assessee cannot be said to be callous in its approach

KATTAPPANA SERVICE CO-OPERATIVE BANK LTD.,IDUKKI vs. THE INCOME TAX OFFICER, THODUPUZHA

In the result, the appeal filed by the assessee is allowed for statistical purposes and the stay application is dismissed

ITA 706/COCH/2023[AY 2020-21]Status: DisposedITAT Cochin21 Jun 2024

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri Anil D. Nair, AdvocateFor Respondent: Shri Ilaiyaraja K.S., Sr. D.R
Section 119(2)(b)Section 139Section 142(1)Section 143(2)Section 143(3)Section 80Section 80P

8. We have a genuine doubt that the ld AO might have levied tax on the income of the assessee in the demand notice and the income tax computation sheet since the return of income was filed belatedly. Now this issue has been set right by the PCCIT by passing an order condoning the delay in filing the returns

M/S THE KASARAGOD TODDY TAPPERS AND SHOP WORKERS CO-OP SOCIETY LTD,KASARGOD vs. ITO WARD 1, KASARGOD

In the result, the appeals by the assessee are dismissed as not maintainable

ITA 909/COCH/2022[2011-12]Status: DisposedITAT Cochin30 Jun 2023AY 2011-12

Bench: Shri Sanjay Arora & Shri Aby T.Varkey

For Appellant: Shri Arun Raj S., AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 143(3)Section 147Section 260A(2)(a)Section 5

section 80P(1) entitling the society for deduction is generated out of the collective disposal of the labour of the appellant societies. 15.The society does not dispute the correctness of the factual finding that toddy is collected from non-members also. Though this was attempted to be explained by the learned counsel by pointing out that there are persons

M/S THE KASARAGOD TODDY TAPPERS AND SHOP WORKERS CO-OP SOCIETY LTD,KASARGOD vs. ITO WARD -1, KASARGOD

In the result, the appeals by the assessee are dismissed as not maintainable

ITA 908/COCH/2022[2010-11]Status: DisposedITAT Cochin30 Jun 2023AY 2010-11

Bench: Shri Sanjay Arora & Shri Aby T.Varkey

For Appellant: Shri Arun Raj S., AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 143(3)Section 147Section 260A(2)(a)Section 5

section 80P(1) entitling the society for deduction is generated out of the collective disposal of the labour of the appellant societies. 15.The society does not dispute the correctness of the factual finding that toddy is collected from non-members also. Though this was attempted to be explained by the learned counsel by pointing out that there are persons

DISTRICT LEGAL SERVICES AUTHORITY,TRIVANDRUM vs. INCOME TAX OFFICER (TDS), TRIVANDRUM

In the result, the appeals filed by the assessee are allowed for statistical purposes and the stay petitions are dismissed

ITA 866/COCH/2022[2013-14]Status: DisposedITAT Cochin03 Mar 2023AY 2013-14

Bench: Shri George George K. & Ms. Padmavathy S.

For Appellant: Shri Anil D. Nair, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr.DR
Section 200ASection 234ESection 250

section 234E of the Act during the relevant period and the impugned proceedings were bad in law.” 7. The learned A.R. submitted that the Secretary (Sub Judge) of NALSA/ appellant had filed petition for condonation of delay before the CIT(A). The learned A.R. submitted that the proper authority to file the petition was the Chairman (District Judge