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62 results for “condonation of delay”+ Section 144clear

Sorted by relevance

Mumbai654Delhi491Chennai464Ahmedabad379Kolkata359Hyderabad320Pune316Bangalore278Jaipur272Surat228Indore151Amritsar144Karnataka129Chandigarh116Rajkot116Visakhapatnam115Lucknow114Cochin99Patna83Nagpur65Cuttack62Agra60Raipur37Calcutta37Guwahati35Jabalpur33Panaji30Jodhpur28Allahabad28Dehradun21SC9Varanasi8Ranchi6Orissa3Rajasthan1Punjab & Haryana1Andhra Pradesh1Telangana1

Key Topics

Section 1042Section 14438Section 14734Penalty24Limitation/Time-bar19Section 14818Condonation of Delay18Section 272A(1)(d)16Section 148A

DEOKARAN DAS RAMBILASH,SUNDARGARH vs. ITA, WARD-04, , ROURKELA

In the result, appeal of the assessee is partly allowed

ITA 218/CTK/2020[2010-11]Status: DisposedITAT Cuttack14 Jun 2021AY 2010-11

Bench: Shri Shri Chandra Mohan Garg, Judicialassessment Year : 2010-2011 Deokaran Das Deokaran Das Rambilash, Old Vs. Ito, Ward -4, Station Road, Rourkela. Station Road, Rourkela. Rourkela. Pan/Gir No.Aadfd 9708 K Aadfd 9708 K (Appellant) (Appellant .. ( Respondent Respondent) Assessee By : Shri S.K.Agarwalla, Ar Ar Revenue By : Shri S.C.Mohanty, Dr Dr Date Of Hearing : 28/05/ 2021 1 Date Of Pronouncement : 14/06/20 /2021 O R D E R

For Appellant: Shri S.K.Agarwalla, ARFor Respondent: Shri S.C.Mohanty, DR
Section 142(1)Section 143(2)

condone the delay and admit the appeal for hearing. 5. Ld A.R. of the assessee did not press Ground No.1 of appeal. Therefore, this ground is dismissed as not pressed. P a g e 2 | 9 Assessment Year : 2010-2011 6. Briefly stated facts of the case are that the assessee firm was engaged in the business of trading

Showing 1–20 of 62 · Page 1 of 4

16
Charitable Trust14
Section 270A12
Section 271(1)(c)12

KAMYAB TELEVISION (P) LIMITED,BHUBANESWAR vs. DCIT, CIRCLE-1(1), BHUBANESWAR

In the result, appeals of the assessee stand partly allowed for statistical purposes

ITA 537/CTK/2024[2017-18]Status: DisposedITAT Cuttack31 Dec 2024AY 2017-18

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalita Nos.536 & 537/Ctk/2024 Assessment Years : 2013-14 & 2017-18 Assessment Year 18 Kamyab Television Pvt. Ltd., Plot Kamyab Television Pvt. Ltd., Plot Vs. Dcit, Corporate Circle-1(1), Dcit, Corporate Circle No.159, Alaka Unit No.159, Alaka Unit-Ii, Ashok Bhubaneswar Nagar, Bhubaneswar Nagar, Bhubaneswar Pan/Gir No Aaecm 3608 B Aaecm 3608 B (Appellant) (Appellant .. ( Respondent Respondent) Assessee By : Shri P.R.Mohanty, Adv , Adv Revenue By : Shri : Shri Saroj Kumar Dubey, Cit Dr & S.C.Mohanty, Sr Dr S.C.Mohanty, Sr Dr Date Of Hearing : 31/12/20 2024 Date Of Pronouncement : 31/12/20 024

For Appellant: Shri P.R.Mohanty, AdvFor Respondent: Shri
Section 144Section 249(2)Section 249(3)Section 5

section 144 of the Act. P a g e 1 | 6 ITA Nos.536 & 537/CTK/2024 Assessment Years : 2013-1 & 2017-18 2. Shri P.R.Mohanty, ld AR appeared for the assessee and Shri Saroj Kumar Dubey, ld CIT DR and S.C.Mohanty, ld Sr DR appeared for the revenue. 3. The appeal in ITA No.536/CTK/2024 for the assessment year 2013- 14 is time

KAMYAB TELEVISION(P) LIMITED,BHUBANESWAR vs. DCIT, CORPORATE CIRCLE-1(1), BHUBANESWAR

In the result, appeals of the assessee stand partly allowed for statistical purposes

ITA 536/CTK/2024[2013-14]Status: DisposedITAT Cuttack31 Dec 2024AY 2013-14

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalita Nos.536 & 537/Ctk/2024 Assessment Years : 2013-14 & 2017-18 Assessment Year 18 Kamyab Television Pvt. Ltd., Plot Kamyab Television Pvt. Ltd., Plot Vs. Dcit, Corporate Circle-1(1), Dcit, Corporate Circle No.159, Alaka Unit No.159, Alaka Unit-Ii, Ashok Bhubaneswar Nagar, Bhubaneswar Nagar, Bhubaneswar Pan/Gir No Aaecm 3608 B Aaecm 3608 B (Appellant) (Appellant .. ( Respondent Respondent) Assessee By : Shri P.R.Mohanty, Adv , Adv Revenue By : Shri : Shri Saroj Kumar Dubey, Cit Dr & S.C.Mohanty, Sr Dr S.C.Mohanty, Sr Dr Date Of Hearing : 31/12/20 2024 Date Of Pronouncement : 31/12/20 024

For Appellant: Shri P.R.Mohanty, AdvFor Respondent: Shri
Section 144Section 249(2)Section 249(3)Section 5

section 144 of the Act. P a g e 1 | 6 ITA Nos.536 & 537/CTK/2024 Assessment Years : 2013-1 & 2017-18 2. Shri P.R.Mohanty, ld AR appeared for the assessee and Shri Saroj Kumar Dubey, ld CIT DR and S.C.Mohanty, ld Sr DR appeared for the revenue. 3. The appeal in ITA No.536/CTK/2024 for the assessment year 2013- 14 is time

NITUSHREE PATRA,PANIAPADA vs. DCIT ASMNT CIRCLE-2, CUTTACK

In the result, appeal of the assessee stands partly allowed for statistical purposes

ITA 222/CTK/2023[2017-18]Status: HeardITAT Cuttack21 Aug 2023AY 2017-18

Bench: Before S/Shri George Mathan, Judicial & And Rajesh Kumarassessment Year : 2017-18 Nitushree Patra, At: Paniapada, Nitushree Patra, At: Paniapada, Vs. Dcit, Asmnt Circle 2(1), Dcit, Asmnt Circle 2(1), Po: Aruinodaya Market, Link Po: Aruinodaya Market, Link Cuttack Road, Cuttack Road, Cuttack Pan/Gir No. Pan/Gir No.Agkpp 1787 B (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.K.Mishra P.K.Mishra, Ar Revenue By : Shri S.C.Mohanty, Sr Dr S.C.Mohanty, Sr Dr Date Of Hearing : 21/08 8/2023 Date Of Pronouncement : 21/0 /08/2023

For Appellant: Shri P.K.MishraFor Respondent: Shri S.C.Mohanty, Sr DR
Section 144

section 144 of the Act for the assessment year for the assessment year 2017-18. 2. Shri P.K.Mishra P.K.Mishra, ld AR appeared for the assessee and Shri , ld AR appeared for the assessee and Shri S.C.Mohanty, ld Sr DR appeared for the revenue. S.C.Mohanty, ld Sr DR appeared for the revenue. P a g e 1 | 4 Assessment Year

ORISSA STATE CO-OPERATIVE HANDICRAFTS CORPORATION LIMITED,BHUBANESWAR vs. DCIT,CIRCLE-1(1), BHUBANESWAR

In the result, appeals of the assessee stand partly allowed for statistical purposes

ITA 502/CTK/2025[2020-21]Status: DisposedITAT Cuttack01 Dec 2025AY 2020-21

Bench: Shri George Mathan & Shri Rajesh Kumar

For Respondent: Shri Asim Chakraborty, ld CIT DR
Section 143(3)Section 144Section 271(1)(c)Section 272A(1)(d)

144 12. In the condonation petitions filed before the ld CIT(A) it is commonly stated that due to online service of notice, consequential orders and non- verification of income tax portal on regular basis coupled with negligence or inaction of the authorized representatives of the assessee in the covid-19 pandemic, the appeals could not be filed

ORISSA STATE CO-OPERATIVE HANDICRAFTS CORPORATION LIMITED,BHUBANESWAR vs. DCIT,CIRCLE-1(1), , BHUBANEWSWAR

In the result, appeals of the assessee stand partly allowed for statistical purposes

ITA 497/CTK/2025[2014-15]Status: DisposedITAT Cuttack01 Dec 2025AY 2014-15

Bench: Shri George Mathan & Shri Rajesh Kumar

For Respondent: Shri Asim Chakraborty, ld CIT DR
Section 143(3)Section 144Section 271(1)(c)Section 272A(1)(d)

144 12. In the condonation petitions filed before the ld CIT(A) it is commonly stated that due to online service of notice, consequential orders and non- verification of income tax portal on regular basis coupled with negligence or inaction of the authorized representatives of the assessee in the covid-19 pandemic, the appeals could not be filed

ORISSA STATE CO-OPERATIVE HANDICRAFTS CORPORATION LIMITED,BHUBANESWAR vs. DCIT,CIRCLE-1(1), BHUBANESWAR

In the result, appeals of the assessee stand partly allowed for statistical purposes

ITA 496/CTK/2025[2014-15]Status: DisposedITAT Cuttack01 Dec 2025AY 2014-15

Bench: Shri George Mathan & Shri Rajesh Kumar

For Respondent: Shri Asim Chakraborty, ld CIT DR
Section 143(3)Section 144Section 271(1)(c)Section 272A(1)(d)

144 12. In the condonation petitions filed before the ld CIT(A) it is commonly stated that due to online service of notice, consequential orders and non- verification of income tax portal on regular basis coupled with negligence or inaction of the authorized representatives of the assessee in the covid-19 pandemic, the appeals could not be filed

ORISSA STATE CO-OPERATIVE HANDICRAFTS CORPORATION LIMITED,BHUBANESWAR vs. DCIT,CIRCLE-1(1), BHUBANESWAR

In the result, appeals of the assessee stand partly allowed for statistical purposes

ITA 499/CTK/2025[2015016]Status: DisposedITAT Cuttack01 Dec 2025

Bench: Shri George Mathan & Shri Rajesh Kumar

For Respondent: Shri Asim Chakraborty, ld CIT DR
Section 143(3)Section 144Section 271(1)(c)Section 272A(1)(d)

144 12. In the condonation petitions filed before the ld CIT(A) it is commonly stated that due to online service of notice, consequential orders and non- verification of income tax portal on regular basis coupled with negligence or inaction of the authorized representatives of the assessee in the covid-19 pandemic, the appeals could not be filed

ORISSA STATE CO-OPERATIVE HANDICRAFTS CORPORATION LIMITED,BHUBANESWAR vs. DCIT,CIRCLE-1(1), BHUBANESWAR

In the result, appeals of the assessee stand partly allowed for statistical purposes

ITA 500/CTK/2025[2016-17]Status: DisposedITAT Cuttack01 Dec 2025AY 2016-17

Bench: Shri George Mathan & Shri Rajesh Kumar

For Respondent: Shri Asim Chakraborty, ld CIT DR
Section 143(3)Section 144Section 271(1)(c)Section 272A(1)(d)

144 12. In the condonation petitions filed before the ld CIT(A) it is commonly stated that due to online service of notice, consequential orders and non- verification of income tax portal on regular basis coupled with negligence or inaction of the authorized representatives of the assessee in the covid-19 pandemic, the appeals could not be filed

ORISSA STATE CO-OPERATIVE HANDICRAFTS CORPORATION LIMITED,BHUBANESWAR vs. DCIT,CIRCLE-1(1), BHUBANESWAR

In the result, appeals of the assessee stand partly allowed for statistical purposes

ITA 498/CTK/2025[2015016]Status: DisposedITAT Cuttack01 Dec 2025

Bench: Shri George Mathan & Shri Rajesh Kumar

For Respondent: Shri Asim Chakraborty, ld CIT DR
Section 143(3)Section 144Section 271(1)(c)Section 272A(1)(d)

144 12. In the condonation petitions filed before the ld CIT(A) it is commonly stated that due to online service of notice, consequential orders and non- verification of income tax portal on regular basis coupled with negligence or inaction of the authorized representatives of the assessee in the covid-19 pandemic, the appeals could not be filed

ORISSA STATE CO-OPERATIVE HANDICRAFTS CORPORATION LIMITED,BHUBANESWAR vs. DCIT,CIRCLE-1(1), BHUBANESWAR

In the result, appeals of the assessee stand partly allowed for statistical purposes

ITA 504/CTK/2025[2022-23]Status: DisposedITAT Cuttack01 Dec 2025AY 2022-23

Bench: Shri George Mathan & Shri Rajesh Kumar

For Respondent: Shri Asim Chakraborty, ld CIT DR
Section 143(3)Section 144Section 271(1)(c)Section 272A(1)(d)

144 12. In the condonation petitions filed before the ld CIT(A) it is commonly stated that due to online service of notice, consequential orders and non- verification of income tax portal on regular basis coupled with negligence or inaction of the authorized representatives of the assessee in the covid-19 pandemic, the appeals could not be filed

ORISSA STATE CO-OPERATIVE HANDICRAFTS CORPORATION LIMITED,BHUBANESWAR vs. DCIT,CIRCLE-1(1), BHUBANESWAR

In the result, appeals of the assessee stand partly allowed for statistical purposes

ITA 503/CTK/2025[2020-21]Status: DisposedITAT Cuttack01 Dec 2025AY 2020-21

Bench: Shri George Mathan & Shri Rajesh Kumar

For Respondent: Shri Asim Chakraborty, ld CIT DR
Section 143(3)Section 144Section 271(1)(c)Section 272A(1)(d)

144 12. In the condonation petitions filed before the ld CIT(A) it is commonly stated that due to online service of notice, consequential orders and non- verification of income tax portal on regular basis coupled with negligence or inaction of the authorized representatives of the assessee in the covid-19 pandemic, the appeals could not be filed

JM MINING AND TRADING PVT. LTD,TULSIPUR, CUTTACK vs. A.C.I.T CIRCLE2(1), CUTTACK CIRCLE, CUTTACK, AAYAKAR BHAWAN, SHELTER CHOWK

In the result, appeals of the assessee stand dismissed

ITA 36/CTK/2024[2010-11]Status: HeardITAT Cuttack23 Jul 2024AY 2010-11

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalita Nos.36 & 37/Ctk/2024 24 Assessment Years : 2010-11 & 2011 11 & 2011-12 Jm Mining & Trading Pvt Jm Mining & Trading Pvt Vs. Acit, Circle Acit, Circle-2(1), Ltd., Ltd., At At-Madhusudan Cuttack Avenue, Tulsipur, Cuttack Avenue, Tulsipur, Cuttack Pan/Gir No Pan/Gir No.Aabcj 2946 C (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Sandeep Kumar Jena, Sandeep Kumar Jena, Adv Revenue By : Shri S.C.Mohanty : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 23/0 07/2024 Date Of Pronouncement : 23/0 /07/2024 O R D E R Per Bench

For Appellant: Shri Sandeep Kumar JenaFor Respondent: Shri S.C.Mohanty
Section 147Section 147oSection 148Section 249

144 came to be passed for the assessment years 2010-11 & 2011-12 on 31.3.2016. The assessee had filed the appeals against the said orders in physical form on 12.5.2016 before the ld CIT(A), Cuttack. It was the submission that the appeals filed by the assessee had migrated to the electronic form and the ld CIT(A), NFAC rejected

JM MINING AND TRADING PVT. LTD.,TULSIPUR, CUTTACK vs. A.C.I.T, CIRCLE-2(1), CUTTACK, AAYAKAR BHAWAN, SHELTER CHOWK, CUTTACK

In the result, appeals of the assessee stand dismissed

ITA 37/CTK/2024[2011-12]Status: HeardITAT Cuttack23 Jul 2024AY 2011-12

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalita Nos.36 & 37/Ctk/2024 24 Assessment Years : 2010-11 & 2011 11 & 2011-12 Jm Mining & Trading Pvt Jm Mining & Trading Pvt Vs. Acit, Circle Acit, Circle-2(1), Ltd., Ltd., At At-Madhusudan Cuttack Avenue, Tulsipur, Cuttack Avenue, Tulsipur, Cuttack Pan/Gir No Pan/Gir No.Aabcj 2946 C (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Sandeep Kumar Jena, Sandeep Kumar Jena, Adv Revenue By : Shri S.C.Mohanty : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 23/0 07/2024 Date Of Pronouncement : 23/0 /07/2024 O R D E R Per Bench

For Appellant: Shri Sandeep Kumar JenaFor Respondent: Shri S.C.Mohanty
Section 147Section 147oSection 148Section 249

144 came to be passed for the assessment years 2010-11 & 2011-12 on 31.3.2016. The assessee had filed the appeals against the said orders in physical form on 12.5.2016 before the ld CIT(A), Cuttack. It was the submission that the appeals filed by the assessee had migrated to the electronic form and the ld CIT(A), NFAC rejected

SAHOO DIOSTRIBUTERS PRIVATE LIMITED,JAJPUR vs. ASSTT.CIT, CENTRAL CIRCLE, CUTTACK

In the result, appeals of the assessee stand partly allowed for statistical purposes

ITA 6/CTK/2025[2018-19]Status: DisposedITAT Cuttack22 Jan 2025AY 2018-19

Bench: Before Shri George Mathanmember & Manish Agarwal

For Appellant: S/Shri P.K.Mishra/Himansu Jena/Narahari SwainFor Respondent: Shri Saroj Kumar Dubey, CIT DR and Saroj Kumar Dubey, CIT DR and Shri S.C.Mohant
Section 147Section 148Section 270ASection 271DSection 272A(1)(d)

144 of the Act is without the authority of law. The learned CIT(Appeal) has committed gross error law in dismissing the appeal of the Appellant and in not quashing the reassessment order, as such orders passed by both the authorities below, being not sustainable in the eye of law, needs to be quashed in the interest of justice

SAHOO DISTRIBUTERS PRIVATE LIMITED,JAJPUR vs. ASSTT. CIT, CENTRAL CIRCLE, CUTTACK

In the result, appeals of the assessee stand partly allowed for statistical purposes

ITA 2/CTK/2025[2017-18]Status: DisposedITAT Cuttack22 Jan 2025AY 2017-18

Bench: Before Shri George Mathanmember & Manish Agarwal

For Appellant: S/Shri P.K.Mishra/Himansu Jena/Narahari SwainFor Respondent: Shri Saroj Kumar Dubey, CIT DR and Saroj Kumar Dubey, CIT DR and Shri S.C.Mohant
Section 147Section 148Section 270ASection 271DSection 272A(1)(d)

144 of the Act is without the authority of law. The learned CIT(Appeal) has committed gross error law in dismissing the appeal of the Appellant and in not quashing the reassessment order, as such orders passed by both the authorities below, being not sustainable in the eye of law, needs to be quashed in the interest of justice

SAHOO DISTRIBNUTORS (P) LIMITED,JAJPUR vs. ASSTT. CIT, CENTRAL CIRCLE, CUTTACK

In the result, appeals of the assessee stand partly allowed for statistical purposes

ITA 1/CTK/2025[2019-20]Status: DisposedITAT Cuttack22 Jan 2025AY 2019-20

Bench: Before Shri George Mathanmember & Manish Agarwal

For Appellant: S/Shri P.K.Mishra/Himansu Jena/Narahari SwainFor Respondent: Shri Saroj Kumar Dubey, CIT DR and Saroj Kumar Dubey, CIT DR and Shri S.C.Mohant
Section 147Section 148Section 270ASection 271DSection 272A(1)(d)

144 of the Act is without the authority of law. The learned CIT(Appeal) has committed gross error law in dismissing the appeal of the Appellant and in not quashing the reassessment order, as such orders passed by both the authorities below, being not sustainable in the eye of law, needs to be quashed in the interest of justice

SAHOO DISTRIBUTERS PRIVATE LIMITED,JAJPUR vs. ASST,CIT, CENTRAL CIRCLE , AAYAKAR BHAWAN

In the result, appeals of the assessee stand partly allowed for statistical purposes

ITA 8/CTK/2025[2019-20]Status: DisposedITAT Cuttack22 Jan 2025AY 2019-20

Bench: Before Shri George Mathanmember & Manish Agarwal

For Appellant: S/Shri P.K.Mishra/Himansu Jena/Narahari SwainFor Respondent: Shri Saroj Kumar Dubey, CIT DR and Saroj Kumar Dubey, CIT DR and Shri S.C.Mohant
Section 147Section 148Section 270ASection 271DSection 272A(1)(d)

144 of the Act is without the authority of law. The learned CIT(Appeal) has committed gross error law in dismissing the appeal of the Appellant and in not quashing the reassessment order, as such orders passed by both the authorities below, being not sustainable in the eye of law, needs to be quashed in the interest of justice

SAHOO DISTRIBUTERS PRIVATE LIMITED,JAJPUR vs. ASSTT. CIT, CENTRAL CIRCLE, CUTTACK

In the result, appeals of the assessee stand partly allowed for statistical purposes

ITA 3/CTK/2025[2017-18]Status: DisposedITAT Cuttack22 Jan 2025AY 2017-18

Bench: Before Shri George Mathanmember & Manish Agarwal

For Appellant: S/Shri P.K.Mishra/Himansu Jena/Narahari SwainFor Respondent: Shri Saroj Kumar Dubey, CIT DR and Saroj Kumar Dubey, CIT DR and Shri S.C.Mohant
Section 147Section 148Section 270ASection 271DSection 272A(1)(d)

144 of the Act is without the authority of law. The learned CIT(Appeal) has committed gross error law in dismissing the appeal of the Appellant and in not quashing the reassessment order, as such orders passed by both the authorities below, being not sustainable in the eye of law, needs to be quashed in the interest of justice

SAHOO DISTRIBUTERS PRIVATE LIMITED,JAJPUR vs. ASSTT.CIT, CENTRAL CIRCLE, CUTTACK

In the result, appeals of the assessee stand partly allowed for statistical purposes

ITA 5/CTK/2025[2018-19]Status: DisposedITAT Cuttack22 Jan 2025AY 2018-19

Bench: Before Shri George Mathanmember & Manish Agarwal

For Appellant: S/Shri P.K.Mishra/Himansu Jena/Narahari SwainFor Respondent: Shri Saroj Kumar Dubey, CIT DR and Saroj Kumar Dubey, CIT DR and Shri S.C.Mohant
Section 147Section 148Section 270ASection 271DSection 272A(1)(d)

144 of the Act is without the authority of law. The learned CIT(Appeal) has committed gross error law in dismissing the appeal of the Appellant and in not quashing the reassessment order, as such orders passed by both the authorities below, being not sustainable in the eye of law, needs to be quashed in the interest of justice