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106 results for “condonation of delay”+ Set Off of Lossesclear

Sorted by relevance

Chennai910Mumbai865Kolkata574Delhi476Pune394Hyderabad314Bangalore284Ahmedabad280Jaipur223Chandigarh181Cochin106Cuttack98Surat93Lucknow91Visakhapatnam88Karnataka88Raipur80Indore76Nagpur55Amritsar53Calcutta44Rajkot39Patna35Jodhpur24SC23Guwahati19Telangana17Allahabad14Panaji12Agra10Varanasi9Dehradun8Ranchi5Rajasthan5Jabalpur4Orissa2Andhra Pradesh2Himachal Pradesh1A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Section 26373Condonation of Delay54Section 143(3)53TDS33Section 201(1)24Section 13122Addition to Income22Disallowance18Limitation/Time-bar

MAGGY SUNNY( PROP.SUNNY JACOB JEWELLERS 916 KERALA SHOWROOM,TRIVANDRUM vs. THEITO, WD-3, KOTTAYAM

In the result, both the appeal and the Stay Petition filed by the assessee are

ITA 258/COCH/2019[2008-09]Status: DisposedITAT Cochin20 Sept 2019AY 2008-09

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

condonation of delay, for the Assessment tear 2008-09. The appeal is filed against the common order dated 31.03.2016 in I.T.A. No.346/M/CIT(A)-lV/Kochi/2015-16 and connected appeal passed by the ClT(A)-lV, Kochi. 3. The appeal filed by the petitioner before the Commissioner of Income Tax(Appeals)-lV, Kochi, vide I.T.A. No.346/ClT(A)-lV/Kochi/2015-16, was disposed of by order

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

Showing 1–20 of 106 · Page 1 of 6

18
Penalty17
Section 6815
Deduction15
For Appellant: Shri Richard Mathews, CA
For Respondent: Smt. Leena Lal, Sr. D.R

set aside an exparte decree on the ground that the explanation offered for condonation of delay is found to be not satisfied. 30. In Postmaster General and others v. Living Media India Limited, (2012) 3 SCC 563, this Court, while dismissing the application for condonation of delay of 427 days in filing the Special Leave Petition, held that condonation

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

set aside an exparte decree on the ground that the explanation offered for condonation of delay is found to be not satisfied. 30. In Postmaster General and others v. Living Media India Limited, (2012) 3 SCC 563, this Court, while dismissing the application for condonation of delay of 427 days in filing the Special Leave Petition, held that condonation

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

set aside an exparte decree on the ground that the explanation offered for condonation of delay is found to be not satisfied. 30. In Postmaster General and others v. Living Media India Limited, (2012) 3 SCC 563, this Court, while dismissing the application for condonation of delay of 427 days in filing the Special Leave Petition, held that condonation

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

set aside an exparte decree on the ground that the explanation offered for condonation of delay is found to be not satisfied. 30. In Postmaster General and others v. Living Media India Limited, (2012) 3 SCC 563, this Court, while dismissing the application for condonation of delay of 427 days in filing the Special Leave Petition, held that condonation

M/S.KERALA MEDICAL SERVICES CORPN LTD,TRIVANDRUM vs. THE ITO, WD-1(4), TRIVANDRUM

The appeals of the assessee are partly allowed

ITA 109/COCH/2019[2012-13]Status: DisposedITAT Cochin20 May 2019AY 2012-13

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

Section 249(3)

set aside. Consequently, the application for condonation of delay filed in the High Court would stand rejected and the miscellaneous first appeal shall stand dismissed as barred by time. No costs" Once the concerned authority applies its mind and declines to condone the delay in filing the appeal for good and appropriate reasons, in that event it cannot give rise

M/S.KERALA MEDICAL SERVICES CORPN LTD,TRIVANDRUM vs. THE ITO, WD-1(4), TRIVANDRUM

The appeals of the assessee are partly allowed

ITA 108/COCH/2019[2011-12]Status: DisposedITAT Cochin20 May 2019AY 2011-12

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

Section 249(3)

set aside. Consequently, the application for condonation of delay filed in the High Court would stand rejected and the miscellaneous first appeal shall stand dismissed as barred by time. No costs" Once the concerned authority applies its mind and declines to condone the delay in filing the appeal for good and appropriate reasons, in that event it cannot give rise

M/S.KERALA MEDICAL SERVICES CORPN LTD,TRIVANDRUM vs. THE ITO, WD-1(4), TRIVANDRUM

The appeals of the assessee are partly allowed

ITA 107/COCH/2019[2010-11]Status: DisposedITAT Cochin20 May 2019AY 2010-11

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

Section 249(3)

set aside. Consequently, the application for condonation of delay filed in the High Court would stand rejected and the miscellaneous first appeal shall stand dismissed as barred by time. No costs" Once the concerned authority applies its mind and declines to condone the delay in filing the appeal for good and appropriate reasons, in that event it cannot give rise

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

ITA 361/COCH/2017[2013-14]Status: DisposedITAT Cochin23 Jul 2018AY 2013-14

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]

Section 263

loss of certain key documents. The said incident was also under scrutiny of the Honorable High Court of Kerala. The said incident too added to the woes of the Appellant resulting in further delay. The Ld. AR further submitted that there has been no wilful delay or latches on its part for preferring the appeal. The assessee

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, for reasons beyond the control of the company as the accounts are not adopted and there was a litigation pending with National Company Law Tribunal NCLT. 9-Also, reference is given to section 273B stating that no penalty shall

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

loss of revenue, or where two views are possible and the Income-tax Officer has taken one view with which the Commissioner does not agree, it cannot be treated as an erroneous order prejudicial to the Revenue unless the view takenby the Income-tax Officer is unsustainable in law.” The Ld. AR also relied on the following decisions

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

loss of revenue, or where two views are possible and the Income-tax Officer has taken one view with which the Commissioner does not agree, it cannot be treated as an erroneous order prejudicial to the Revenue unless the view takenby the Income-tax Officer is unsustainable in law.” The Ld. AR also relied on the following decisions

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

loss of revenue, or where two views are possible and the Income-tax Officer has taken one view with which the Commissioner does not agree, it cannot be treated as an erroneous order prejudicial to the Revenue unless the view takenby the Income-tax Officer is unsustainable in law.” The Ld. AR also relied on the following decisions

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

loss of revenue, or where two views are possible and the Income-tax Officer has taken one view with which the Commissioner does not agree, it cannot be treated as an erroneous order prejudicial to the Revenue unless the view takenby the Income-tax Officer is unsustainable in law.” The Ld. AR also relied on the following decisions

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

loss of revenue, or where two views are possible and the Income-tax Officer has taken one view with which the Commissioner does not agree, it cannot be treated as an erroneous order prejudicial to the Revenue unless the view takenby the Income-tax Officer is unsustainable in law.” The Ld. AR also relied on the following decisions

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

loss of revenue, or where two views are possible and the Income-tax Officer has taken one view with which the Commissioner does not agree, it cannot be treated as an erroneous order prejudicial to the Revenue unless the view takenby the Income-tax Officer is unsustainable in law.” The Ld. AR also relied on the following decisions

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

loss of revenue, or where two views are possible and the Income-tax Officer has taken one view with which the Commissioner does not agree, it cannot be treated as an erroneous order prejudicial to the Revenue unless the view takenby the Income-tax Officer is unsustainable in law.” The Ld. AR also relied on the following decisions

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

loss of revenue, or where two views are possible and the Income-tax Officer has taken one view with which the Commissioner does not agree, it cannot be treated as an erroneous order prejudicial to the Revenue unless the view takenby the Income-tax Officer is unsustainable in law.” The Ld. AR also relied on the following decisions

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

loss of revenue, or where two views are possible and the Income-tax Officer has taken one view with which the Commissioner does not agree, it cannot be treated as an erroneous order prejudicial to the Revenue unless the view takenby the Income-tax Officer is unsustainable in law.” The Ld. AR also relied on the following decisions

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

loss of revenue, or where two views are possible and the Income-tax Officer has taken one view with which the Commissioner does not agree, it cannot be treated as an erroneous order prejudicial to the Revenue unless the view takenby the Income-tax Officer is unsustainable in law.” The Ld. AR also relied on the following decisions