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16 results for “condonation of delay”+ Section 272A(1)(d)clear

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Key Topics

Section 14416Section 272A(1)(d)16Section 14716Penalty16Section 271(1)(c)8Section 143(3)8Section 270A8Section 271D8Section 1488

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)

272A(1)(d) 2022-23 64 144 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

Limitation/Time-bar8
Condonation of Delay8
Reassessment8

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)

272A(1)(d) 2022-23 64 144 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

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)

272A(1)(d) 2022-23 64 144 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

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)

272A(1)(d) 2022-23 64 144 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

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)

272A(1)(d) 2022-23 64 144 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

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)

272A(1)(d) 2022-23 64 144 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

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)

272A(1)(d) 2022-23 64 144 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

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)

272A(1)(d) 2022-23 64 144 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

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)

272A(1)(d) of the Act for non-compliance of the statutory notices issued u/s.142(1) of the Act, dated 09.08.2021 during the course of reassessment proceeding, particularly when, the Assessee had sufficient, bonafied and genuine reason for non- compliance. The impugned imposition of penalty, being not sustainable in the eye of law, needs to be deleted in the interest

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)

272A(1)(d) of the Act for non-compliance of the statutory notices issued u/s.142(1) of the Act, dated 09.08.2021 during the course of reassessment proceeding, particularly when, the Assessee had sufficient, bonafied and genuine reason for non- compliance. The impugned imposition of penalty, being not sustainable in the eye of law, needs to be deleted in the interest

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 4/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)

272A(1)(d) of the Act for non-compliance of the statutory notices issued u/s.142(1) of the Act, dated 09.08.2021 during the course of reassessment proceeding, particularly when, the Assessee had sufficient, bonafied and genuine reason for non- compliance. The impugned imposition of penalty, being not sustainable in the eye of law, needs to be deleted in the interest

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)

272A(1)(d) of the Act for non-compliance of the statutory notices issued u/s.142(1) of the Act, dated 09.08.2021 during the course of reassessment proceeding, particularly when, the Assessee had sufficient, bonafied and genuine reason for non- compliance. The impugned imposition of penalty, being not sustainable in the eye of law, needs to be deleted in the interest

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

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

ITA 7/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)

272A(1)(d) of the Act for non-compliance of the statutory notices issued u/s.142(1) of the Act, dated 09.08.2021 during the course of reassessment proceeding, particularly when, the Assessee had sufficient, bonafied and genuine reason for non- compliance. The impugned imposition of penalty, being not sustainable in the eye of law, needs to be deleted in the interest

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)

272A(1)(d) of the Act for non-compliance of the statutory notices issued u/s.142(1) of the Act, dated 09.08.2021 during the course of reassessment proceeding, particularly when, the Assessee had sufficient, bonafied and genuine reason for non- compliance. The impugned imposition of penalty, being not sustainable in the eye of law, needs to be deleted in the interest

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)

272A(1)(d) of the Act for non-compliance of the statutory notices issued u/s.142(1) of the Act, dated 09.08.2021 during the course of reassessment proceeding, particularly when, the Assessee had sufficient, bonafied and genuine reason for non- compliance. The impugned imposition of penalty, being not sustainable in the eye of law, needs to be deleted in the interest

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)

272A(1)(d) of the Act for non-compliance of the statutory notices issued u/s.142(1) of the Act, dated 09.08.2021 during the course of reassessment proceeding, particularly when, the Assessee had sufficient, bonafied and genuine reason for non- compliance. The impugned imposition of penalty, being not sustainable in the eye of law, needs to be deleted in the interest