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74 results for “condonation of delay”+ Section 41clear

Sorted by relevance

Chennai655Delhi652Mumbai587Kolkata320Pune262Hyderabad256Ahmedabad210Bangalore209Karnataka145Jaipur136Chandigarh130Amritsar87Surat85Raipur85Nagpur80Cuttack74Indore66Lucknow60Visakhapatnam45Calcutta43Rajkot34Panaji31Cochin30SC26Guwahati24Patna14Telangana14Varanasi12Agra11Allahabad10Dehradun9Jabalpur6Rajasthan5Jodhpur5Orissa5Andhra Pradesh1A.K. SIKRI N.V. RAMANA1Punjab & Haryana1

Key Topics

Section 26366Section 1045Limitation/Time-bar35Condonation of Delay28Addition to Income25Section 143(3)23Charitable Trust19Section 14418Section 11

M/S. B.K. JENA & ASSOCIATES,KUJANG vs. PR. CIT, CUTTACK

In the result, appeal of the assessee stands partly allowed

ITA 365/CTK/2019[2014-15]Status: HeardITAT Cuttack16 Sept 2022AY 2014-15

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2014-15 M/S. B.K.Jena & Associates, M/S. B.K.Jena & Associates, Vs. Pr. Cit, Cuttack Pr. Cit, Cuttack Rangiagarh, Rangiagarh, Jhimani, Jhimani, Kujang, Kujang, Jagatsinghpur Jagatsinghpur Pan/Gir No. No.Aagfb 4157 P (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.R.Mohanty P.R.Mohanty, Ar Revenue By : Shri M.K.Gautam, Cit ( Cit (Dr) Date Of Hearing : 16/9/ 20 / 2022 Date Of Pronouncement : 16/ /9/2022 O R D E R Per Bench

For Appellant: Shri P.R.MohantyFor Respondent: Shri M.K.Gautam, CIT (
Section 263

41 taxmann.com 88) wherein it was held that where delay in filing appeal was due to negligence of advocate and also negligence of assessee who did not enquire about filing of appeal for more than two and half years, application for condonation of delay was to be rejected. It was observed in para-5, 6 , 7 & 8 as under

Showing 1–20 of 74 · Page 1 of 4

15
Disallowance14
Section 12A13
Deduction13

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)

condone the delay in filing the appeal before him. It has been used in Section 5 of Indian Limitation Act, 1963 that whenever interpretation and construction before the Hon’ble High Court as well as before the Hon’ble Supreme Court, then the Hon’ble Courts were unanimous in their 5 आयकर अपील सं/ITA Nos.496 to500

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)

condone the delay in filing the appeal before him. It has been used in Section 5 of Indian Limitation Act, 1963 that whenever interpretation and construction before the Hon’ble High Court as well as before the Hon’ble Supreme Court, then the Hon’ble Courts were unanimous in their 5 आयकर अपील सं/ITA Nos.496 to500

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)

condone the delay in filing the appeal before him. It has been used in Section 5 of Indian Limitation Act, 1963 that whenever interpretation and construction before the Hon’ble High Court as well as before the Hon’ble Supreme Court, then the Hon’ble Courts were unanimous in their 5 आयकर अपील सं/ITA Nos.496 to500

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)

condone the delay in filing the appeal before him. It has been used in Section 5 of Indian Limitation Act, 1963 that whenever interpretation and construction before the Hon’ble High Court as well as before the Hon’ble Supreme Court, then the Hon’ble Courts were unanimous in their 5 आयकर अपील सं/ITA Nos.496 to500

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)

condone the delay in filing the appeal before him. It has been used in Section 5 of Indian Limitation Act, 1963 that whenever interpretation and construction before the Hon’ble High Court as well as before the Hon’ble Supreme Court, then the Hon’ble Courts were unanimous in their 5 आयकर अपील सं/ITA Nos.496 to500

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)

condone the delay in filing the appeal before him. It has been used in Section 5 of Indian Limitation Act, 1963 that whenever interpretation and construction before the Hon’ble High Court as well as before the Hon’ble Supreme Court, then the Hon’ble Courts were unanimous in their 5 आयकर अपील सं/ITA Nos.496 to500

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)

condone the delay in filing the appeal before him. It has been used in Section 5 of Indian Limitation Act, 1963 that whenever interpretation and construction before the Hon’ble High Court as well as before the Hon’ble Supreme Court, then the Hon’ble Courts were unanimous in their 5 आयकर अपील सं/ITA Nos.496 to500

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)

condone the delay in filing the appeal before him. It has been used in Section 5 of Indian Limitation Act, 1963 that whenever interpretation and construction before the Hon’ble High Court as well as before the Hon’ble Supreme Court, then the Hon’ble Courts were unanimous in their 5 आयकर अपील सं/ITA Nos.496 to500

JEEVAN KALYANA SADHANA KENDRA,KOLKATA vs. INCOME TAX OFFICER, EXEMPTION, SAMBALPUR

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 195/CTK/2025[2023-24]Status: HeardITAT Cuttack28 May 2025AY 2023-24

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra

Section 11Section 119(2)(b)Section 12ASection 12A(1)(b)Section 143(1)Section 250

section 11 of the Act and the Auditor filed the audit report in the new format in Form No. 10BB on 04/04/2024. The Assessing Officer (hereinafter referred to as Ld. 'AO') while completing the assessment, disallowed the claim of exemption u/s 11 of the Act on the ground that the audit report u/s 12A of the Act was not filed

PATEL-ARSS JV,BHUBANESWAR vs. ITO, WARD-4(3), BHUBANESWAR

In the result, appeals of the assessee i

ITA 87/CTK/2018[2013-14]Status: DisposedITAT Cuttack27 Apr 2018AY 2013-14

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपीऱ सं./Ita No.81/Ctk/2018 (A.Y.2012-2013) Hcil Adhikarya Arss Jv Vs. Dcit, Circle-4(1), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aaefh 3757 R & आयकर अपीऱ सं./Ita Nos.82 & 112/Ctk/2018 (A.Y.2013-2014 & 2012-2013) M/S Arss Atlanta Jv Vs. Ito Ward-4(3), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aaqfa 8726 P & आयकर अपीऱ सं./Ita Nos.83 & 113/Ctk/2018 (A.Y.2013-14 & 2012-13) M/S Arss Anpr Jv Vs. Ito Ward-4(3), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aabaa 1158 M & आयकर अपीऱ सं./Ita Nos.84 & 116/Ctk/2018 (A.Y.2013-14 & 2012-13) M/S Arss Triveni Jv Vs. Dcit, Circle-4(1), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aabaa 1081 H & आयकर अपीऱ सं./Ita No.85/Ctk/2018 (A.Y.2013-14) M/S Arss-Gvr Jv Vs. Ito Ward-4(3), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aacaa 1049 A & आयकर अपीऱ सं./Ita Nos.86 & 111/Ctk/2018 (A.Y.2013-2014 & 2012-2013) M/S Niraj Arss Jv Vs. Ito Ward-4(3), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aaaan 5116 B

condone the delay in aforesaid appeals and all the appeals along with other appeals are heard on merits. 5. Though the assessees in all these appeals are different, however, issues involved in these appeals are common, therefore, they are heard altogether and are being disposed off by this consolidated order. For the sake of convenience, we shall take

BACKBONE ARSS JV,BHUBANESWAR vs. ITO, WARD-4(3), BHUBANESWAR

In the result, appeals of the assessee i

ITA 88/CTK/2018[2013-14]Status: DisposedITAT Cuttack27 Apr 2018AY 2013-14

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपीऱ सं./Ita No.81/Ctk/2018 (A.Y.2012-2013) Hcil Adhikarya Arss Jv Vs. Dcit, Circle-4(1), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aaefh 3757 R & आयकर अपीऱ सं./Ita Nos.82 & 112/Ctk/2018 (A.Y.2013-2014 & 2012-2013) M/S Arss Atlanta Jv Vs. Ito Ward-4(3), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aaqfa 8726 P & आयकर अपीऱ सं./Ita Nos.83 & 113/Ctk/2018 (A.Y.2013-14 & 2012-13) M/S Arss Anpr Jv Vs. Ito Ward-4(3), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aabaa 1158 M & आयकर अपीऱ सं./Ita Nos.84 & 116/Ctk/2018 (A.Y.2013-14 & 2012-13) M/S Arss Triveni Jv Vs. Dcit, Circle-4(1), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aabaa 1081 H & आयकर अपीऱ सं./Ita No.85/Ctk/2018 (A.Y.2013-14) M/S Arss-Gvr Jv Vs. Ito Ward-4(3), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aacaa 1049 A & आयकर अपीऱ सं./Ita Nos.86 & 111/Ctk/2018 (A.Y.2013-2014 & 2012-2013) M/S Niraj Arss Jv Vs. Ito Ward-4(3), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aaaan 5116 B

condone the delay in aforesaid appeals and all the appeals along with other appeals are heard on merits. 5. Though the assessees in all these appeals are different, however, issues involved in these appeals are common, therefore, they are heard altogether and are being disposed off by this consolidated order. For the sake of convenience, we shall take

ARSS TRIVENI JV,BHUBANESWAR vs. DCIT, CIRCLE-4(1), BHUBANESWAR

In the result, appeals of the assessee i

ITA 84/CTK/2018[2013-14]Status: DisposedITAT Cuttack27 Apr 2018AY 2013-14

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपीऱ सं./Ita No.81/Ctk/2018 (A.Y.2012-2013) Hcil Adhikarya Arss Jv Vs. Dcit, Circle-4(1), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aaefh 3757 R & आयकर अपीऱ सं./Ita Nos.82 & 112/Ctk/2018 (A.Y.2013-2014 & 2012-2013) M/S Arss Atlanta Jv Vs. Ito Ward-4(3), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aaqfa 8726 P & आयकर अपीऱ सं./Ita Nos.83 & 113/Ctk/2018 (A.Y.2013-14 & 2012-13) M/S Arss Anpr Jv Vs. Ito Ward-4(3), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aabaa 1158 M & आयकर अपीऱ सं./Ita Nos.84 & 116/Ctk/2018 (A.Y.2013-14 & 2012-13) M/S Arss Triveni Jv Vs. Dcit, Circle-4(1), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aabaa 1081 H & आयकर अपीऱ सं./Ita No.85/Ctk/2018 (A.Y.2013-14) M/S Arss-Gvr Jv Vs. Ito Ward-4(3), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aacaa 1049 A & आयकर अपीऱ सं./Ita Nos.86 & 111/Ctk/2018 (A.Y.2013-2014 & 2012-2013) M/S Niraj Arss Jv Vs. Ito Ward-4(3), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aaaan 5116 B

condone the delay in aforesaid appeals and all the appeals along with other appeals are heard on merits. 5. Though the assessees in all these appeals are different, however, issues involved in these appeals are common, therefore, they are heard altogether and are being disposed off by this consolidated order. For the sake of convenience, we shall take

NIRAJ-ARSS JV,BHUBANESWAR vs. DCIT, CIRCLE-1(1), BHUBANESWAR

In the result, appeals of the assessee i

ITA 86/CTK/2018[2013-14]Status: DisposedITAT Cuttack27 Apr 2018AY 2013-14

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपीऱ सं./Ita No.81/Ctk/2018 (A.Y.2012-2013) Hcil Adhikarya Arss Jv Vs. Dcit, Circle-4(1), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aaefh 3757 R & आयकर अपीऱ सं./Ita Nos.82 & 112/Ctk/2018 (A.Y.2013-2014 & 2012-2013) M/S Arss Atlanta Jv Vs. Ito Ward-4(3), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aaqfa 8726 P & आयकर अपीऱ सं./Ita Nos.83 & 113/Ctk/2018 (A.Y.2013-14 & 2012-13) M/S Arss Anpr Jv Vs. Ito Ward-4(3), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aabaa 1158 M & आयकर अपीऱ सं./Ita Nos.84 & 116/Ctk/2018 (A.Y.2013-14 & 2012-13) M/S Arss Triveni Jv Vs. Dcit, Circle-4(1), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aabaa 1081 H & आयकर अपीऱ सं./Ita No.85/Ctk/2018 (A.Y.2013-14) M/S Arss-Gvr Jv Vs. Ito Ward-4(3), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aacaa 1049 A & आयकर अपीऱ सं./Ita Nos.86 & 111/Ctk/2018 (A.Y.2013-2014 & 2012-2013) M/S Niraj Arss Jv Vs. Ito Ward-4(3), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aaaan 5116 B

condone the delay in aforesaid appeals and all the appeals along with other appeals are heard on merits. 5. Though the assessees in all these appeals are different, however, issues involved in these appeals are common, therefore, they are heard altogether and are being disposed off by this consolidated order. For the sake of convenience, we shall take

ARSS-GVR JV,BHUBANESWAR vs. ITO, WARD-4(3), BHUBANESWAR

In the result, appeals of the assessee i

ITA 85/CTK/2018[2013-14]Status: DisposedITAT Cuttack27 Apr 2018AY 2013-14

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपीऱ सं./Ita No.81/Ctk/2018 (A.Y.2012-2013) Hcil Adhikarya Arss Jv Vs. Dcit, Circle-4(1), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aaefh 3757 R & आयकर अपीऱ सं./Ita Nos.82 & 112/Ctk/2018 (A.Y.2013-2014 & 2012-2013) M/S Arss Atlanta Jv Vs. Ito Ward-4(3), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aaqfa 8726 P & आयकर अपीऱ सं./Ita Nos.83 & 113/Ctk/2018 (A.Y.2013-14 & 2012-13) M/S Arss Anpr Jv Vs. Ito Ward-4(3), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aabaa 1158 M & आयकर अपीऱ सं./Ita Nos.84 & 116/Ctk/2018 (A.Y.2013-14 & 2012-13) M/S Arss Triveni Jv Vs. Dcit, Circle-4(1), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aabaa 1081 H & आयकर अपीऱ सं./Ita No.85/Ctk/2018 (A.Y.2013-14) M/S Arss-Gvr Jv Vs. Ito Ward-4(3), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aacaa 1049 A & आयकर अपीऱ सं./Ita Nos.86 & 111/Ctk/2018 (A.Y.2013-2014 & 2012-2013) M/S Niraj Arss Jv Vs. Ito Ward-4(3), Plot No.38, Sector-A, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar-751010 Pan No.Aaaan 5116 B

condone the delay in aforesaid appeals and all the appeals along with other appeals are heard on merits. 5. Though the assessees in all these appeals are different, however, issues involved in these appeals are common, therefore, they are heard altogether and are being disposed off by this consolidated order. For the sake of convenience, we shall take

CUTTACK CENTRAL COOPERATIVE BANK LIMITED,CUTTACK vs. DCIT,CIRCLE-1(1), CUTTACK, CUTTACK

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

ITA 511/CTK/2025[2017-18]Status: DisposedITAT Cuttack02 Dec 2025AY 2017-18

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita Nos.507 To 511 & 513 & 514/Ctk/2025 ("नधा"रण वष" / Assessment Years : 2008-09,2012-13,2013-14, 2014-15,2017-18,2019-20 & 2020-2021) Cuttack Central Co.Op. Bank Ltd., , Vs Dcit, Circle-1(1), Balikuda, At/Po: Balikuda, Cuttack Jagatsinghpur Pan No. : Aaabc 0373 Q .. (अपीलाथ" /Appellant) (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri N.R.Biswal, Ca : Shri Ashim Kr Chakraborty, Cit Dr & राज"व क" ओर से /Revenue By Shri Vijaya Singh, Ld Sr Dr सुनवाई क" तार"ख / Date Of Hearing : 2 /12/2025 घोषणा क" तार"ख/Date Of Pronouncement : 2 /12/2025

For Appellant: Shri N.R.Biswal, CA
Section 249(3)Section 5

condone the delay in filing the appeal before him. It has been used in Section 5 of Indian Limitation Act, 1963 that whenever interpretation and construction before the Hon’ble High Court as well as before the Hon’ble Supreme Court, then the Hon’ble Courts were unanimous in their conclusion that the expression is to be used liberally. Reference

CUTTACK CENTRAL COOPERATIVE BANK LIMITED,CUTTACK vs. DCIT, CIRCLE-1(1), CUTTACK

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

ITA 507/CTK/2025[2008-09]Status: DisposedITAT Cuttack02 Dec 2025AY 2008-09

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita Nos.507 To 511 & 513 & 514/Ctk/2025 ("नधा"रण वष" / Assessment Years : 2008-09,2012-13,2013-14, 2014-15,2017-18,2019-20 & 2020-2021) Cuttack Central Co.Op. Bank Ltd., , Vs Dcit, Circle-1(1), Balikuda, At/Po: Balikuda, Cuttack Jagatsinghpur Pan No. : Aaabc 0373 Q .. (अपीलाथ" /Appellant) (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri N.R.Biswal, Ca : Shri Ashim Kr Chakraborty, Cit Dr & राज"व क" ओर से /Revenue By Shri Vijaya Singh, Ld Sr Dr सुनवाई क" तार"ख / Date Of Hearing : 2 /12/2025 घोषणा क" तार"ख/Date Of Pronouncement : 2 /12/2025

For Appellant: Shri N.R.Biswal, CA
Section 249(3)Section 5

condone the delay in filing the appeal before him. It has been used in Section 5 of Indian Limitation Act, 1963 that whenever interpretation and construction before the Hon’ble High Court as well as before the Hon’ble Supreme Court, then the Hon’ble Courts were unanimous in their conclusion that the expression is to be used liberally. Reference

CUTTACK CENTRAL COOPERATIVE BANK LIMITED,CUTTACK vs. DCIT, CIRCLE-1(1), CUTTACK, CUTTACK

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

ITA 509/CTK/2025[2013-14]Status: DisposedITAT Cuttack02 Dec 2025AY 2013-14

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita Nos.507 To 511 & 513 & 514/Ctk/2025 ("नधा"रण वष" / Assessment Years : 2008-09,2012-13,2013-14, 2014-15,2017-18,2019-20 & 2020-2021) Cuttack Central Co.Op. Bank Ltd., , Vs Dcit, Circle-1(1), Balikuda, At/Po: Balikuda, Cuttack Jagatsinghpur Pan No. : Aaabc 0373 Q .. (अपीलाथ" /Appellant) (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri N.R.Biswal, Ca : Shri Ashim Kr Chakraborty, Cit Dr & राज"व क" ओर से /Revenue By Shri Vijaya Singh, Ld Sr Dr सुनवाई क" तार"ख / Date Of Hearing : 2 /12/2025 घोषणा क" तार"ख/Date Of Pronouncement : 2 /12/2025

For Appellant: Shri N.R.Biswal, CA
Section 249(3)Section 5

condone the delay in filing the appeal before him. It has been used in Section 5 of Indian Limitation Act, 1963 that whenever interpretation and construction before the Hon’ble High Court as well as before the Hon’ble Supreme Court, then the Hon’ble Courts were unanimous in their conclusion that the expression is to be used liberally. Reference

CUTTACK CENTRAL COOPERATIVE BANK LIMITED,CUTTACK vs. DCIT, CIRCLE-1(1), CUTTACK, CUTTACK

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

ITA 513/CTK/2025[2019-20]Status: DisposedITAT Cuttack02 Dec 2025AY 2019-20

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita Nos.507 To 511 & 513 & 514/Ctk/2025 ("नधा"रण वष" / Assessment Years : 2008-09,2012-13,2013-14, 2014-15,2017-18,2019-20 & 2020-2021) Cuttack Central Co.Op. Bank Ltd., , Vs Dcit, Circle-1(1), Balikuda, At/Po: Balikuda, Cuttack Jagatsinghpur Pan No. : Aaabc 0373 Q .. (अपीलाथ" /Appellant) (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri N.R.Biswal, Ca : Shri Ashim Kr Chakraborty, Cit Dr & राज"व क" ओर से /Revenue By Shri Vijaya Singh, Ld Sr Dr सुनवाई क" तार"ख / Date Of Hearing : 2 /12/2025 घोषणा क" तार"ख/Date Of Pronouncement : 2 /12/2025

For Appellant: Shri N.R.Biswal, CA
Section 249(3)Section 5

condone the delay in filing the appeal before him. It has been used in Section 5 of Indian Limitation Act, 1963 that whenever interpretation and construction before the Hon’ble High Court as well as before the Hon’ble Supreme Court, then the Hon’ble Courts were unanimous in their conclusion that the expression is to be used liberally. Reference

CUTTACK CENTRAL COOPERATIVE BANK LIMITED,CUTTACK vs. DCIT, CIRCLE-1(1), CUTTACK, CUTTACK

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

ITA 514/CTK/2025[2020-21]Status: DisposedITAT Cuttack02 Dec 2025AY 2020-21

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita Nos.507 To 511 & 513 & 514/Ctk/2025 ("नधा"रण वष" / Assessment Years : 2008-09,2012-13,2013-14, 2014-15,2017-18,2019-20 & 2020-2021) Cuttack Central Co.Op. Bank Ltd., , Vs Dcit, Circle-1(1), Balikuda, At/Po: Balikuda, Cuttack Jagatsinghpur Pan No. : Aaabc 0373 Q .. (अपीलाथ" /Appellant) (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri N.R.Biswal, Ca : Shri Ashim Kr Chakraborty, Cit Dr & राज"व क" ओर से /Revenue By Shri Vijaya Singh, Ld Sr Dr सुनवाई क" तार"ख / Date Of Hearing : 2 /12/2025 घोषणा क" तार"ख/Date Of Pronouncement : 2 /12/2025

For Appellant: Shri N.R.Biswal, CA
Section 249(3)Section 5

condone the delay in filing the appeal before him. It has been used in Section 5 of Indian Limitation Act, 1963 that whenever interpretation and construction before the Hon’ble High Court as well as before the Hon’ble Supreme Court, then the Hon’ble Courts were unanimous in their conclusion that the expression is to be used liberally. Reference