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6 results for “condonation of delay”+ Bogus/Accommodation Entryclear

Sorted by relevance

Kolkata6Delhi4Raipur4Surat4Jaipur2Telangana1

Key Topics

Section 26314Section 6810Section 143(3)7Limitation/Time-bar6Section 2505Addition to Income5Section 143(2)3Section 1473Section 1443Condonation of Delay3Section 132(1)2Unexplained Cash Credit2

M/S. PEARL TRACOM PVT. LTD.,KOLKATA vs. PCIT-4, KOLKATA, KOLKATA

ITA 495/KOL/2022[2012-2013]Status: DisposedITAT Kolkata06 Mar 2023AY 2012-2013

Bench: Sri Rajpal Yadav & Dr. Manish Borad

Section 143(3)Section 263

condone the delay and admit the appeal for adjudication on merits. 3. The assessee is in appeal before this Tribunal raising the following grounds: “1. For that in view of the facts and in the circumstances, the Ld. PCIT was wholly unjustified in setting aside the order passed by the AO u/s 263/143(3) dt. 30.12.2016 holding the said order

SARANSH FURNITURE MARKETING (P) LTD., ,KOLKATA vs. ITO, WARD - 7(3), , KOLKATA

In the result, the appeal of assessee is dismissed

ITA 2082/KOL/2018[2012-13]Status: DisposedITAT Kolkata29 Sept 2022AY 2012-13
Section 143(2)
Section 144
Section 14A
Section 250
Section 68

condonation of delay no other details are filed. Even Power of Attorney for appointment of authorised representative is also not filed. It clearly indicates that the assessee is only trying to delay the proceeding and has nothing to place on record. On the other hand, the ld. DR vehemently argued supporting the orders of lower authorities and prayed for confirming

INCOME TAX OFFICER, WARD-3(1), KOLKATA vs. A J CAST ALLOYS PRIVATE LIMITED, HOWRAH

Appeal of the Revenue is dismissed and ground as raised\nunder Rule 27 is allowed

ITA 1685/KOL/2024[2011-12]Status: DisposedITAT Kolkata06 Mar 2026AY 2011-12
Section 132(1)Section 133(6)Section 143(1)Section 147Section 148Section 250Section 69C

condone the delay and admit the appeal for adjudication.\n3. The issue raised by the Revenue is against the order of Ld.CIT(A)\npartly deleting the addition to the tune of Rs. 84,83,860/- as made by the\nAO of Rs. 89,30,379/- on account of bogus purchases. The assessee has\nalso filed petition under Rule

KARAN POLYMERS PVT LTD,KOLKATA vs. PCIT-2, KOLKATA

In the result, the appeal of the assessee is allowed as per the terms indicated herein above

ITA 270/KOL/2021[2011-12]Status: DisposedITAT Kolkata06 Apr 2022AY 2011-12

Bench: Sri Aby T. Varkey & Sri Manish Borad)

Section 143(3)Section 147Section 148Section 263

condone the delay of the assessee and proceed to hear the case on merits. 3. The assessee is in appeal before this Tribunal raising the following grounds: “1. That the order passed by Ld. Principal Commissioner of Income Tax, Kolkata-2 under section 263 of the Income Tax Act, 1961 setting aside the assessment order dated 30th November, 2018 passed

M/S. JSM PROPERTIES PVT. LTD., ,KOLKATA vs. ITO, WARD - 1(2) , KOLKATA

In the result, the appeal of the assessee is dismissed

ITA 2492/KOL/2018[2012-13]Status: DisposedITAT Kolkata29 Nov 2022AY 2012-13
Section 131Section 143(2)Section 143(3)Section 68

condone the delay of 02 days in filing this appeal and admit the appeal for adjudication on merits. 3. When the case was called for, none appeared on behalf of assessee. A perusal of file shows that the case of assessee was fixed on various occasions. It seems that the assessee is not interested to prosecute its appeal. We, therefore

DHARMIK CEMENT MERCHANTS PVT. LTD.,KOLKATA vs. ITO, WARD-3(3), KOLKATA

ITA 331/KOL/2022[2012-13]Status: DisposedITAT Kolkata21 Feb 2023AY 2012-13

Bench: Sri Sanjay Garg & Dr. Manish Borad

Section 143(2)Section 143(3)Section 250Section 68

condone the delay and admit the appeal for adjudication on merits. 3. When the case was called for, none appeared on behalf of assessee. A perusal of file shows that the assessee’s case was fixed on various occasions from 04-10-2022 onwards. It shows that the assessee is not interested to prosecute its appeal. We, therefore, deem