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878 results for “condonation of delay”+ Deductionclear

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Key Topics

Section 143(3)55Deduction55Section 143(1)54Addition to Income44Limitation/Time-bar43Section 25042Condonation of Delay40Disallowance40Section 263

THE WEST BENGAL NATIONAL UNIVERSITY OF JURIDICIAL SCIENCE,KOLKATA vs. CIT(EXEMPTION) , KOLKATA

In the result, appeal of the assessee is allowed

ITA 2643/KOL/2019[2016-17]Status: DisposedITAT Kolkata30 Sept 2020AY 2016-17
Section 10Section 12ASection 143(2)Section 2Section 263

condonation of delay by the ld. CIT(E) and grant exemption to the assessee. He did so in the assessment order the ld. CIT(E) and grant exemption to the assessee. He did so in the assessment order the ld. CIT(E) and grant exemption to the assessee. He did so in the assessment order passed

QUALITY BAGS EXPORTERS (P) LTD.,KOLKATA vs. A.C.I.T., CC-IV, KOL, KOLKATA

In the result the appeals of the assessee are allowed

Showing 1–20 of 878 · Page 1 of 44

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Section 80P31
Section 14723
Section 15422
ITA 2787/KOL/2013[2001-2002]Status: Disposed
ITAT Kolkata
02 Sept 2016
AY 2001-2002

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A Nos. 2787 To 2790/Kol/2013 Assessment Years : 2001-02,2002-03,2003-04 & 2004-05

For Appellant: Shri Subash Agarwal, AdvocateFor Respondent: Shri Debasish Roy, JCIT, Sr.DR
Section 143(2)Section 143(3)Section 147Section 148Section 156Section 28Section 80H

deduction accordingly.” 9. On an identical statutory amendment to section 80HHC of the Act when there was delay in filing appeal before the Tribunal, the delay was condoned

M/S B.N. DUTTA,JAMSHEDPUR vs. DCIT, CIR. 2, DURGAPUR

The appeal of the assessee is allowed for statistical purposes

ITA 705/KOL/2024[2011-12]Status: DisposedITAT Kolkata17 Dec 2025AY 2011-12

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmai.T.A. No.705/Kol/2024 Assessment Year: 2011-12 M/S B. N. Dutta ….…………………………………………………..………….……Appellant Head Office: 518, G Road, Sonari West Layout, Jamshedpur, Jharkhand – 831011. [Pan: Aadfb0648J] Vs. Dcit, Circle-2, Durgapur……..……....….….. ……………….........……...…..…..Respondent Appearances By: Shri D. Khasnobis, Ca & None Appeared On Behalf Of The Appellant. Shri H. Robindro Singh, Addl. Cit - Dr & None Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 05, 2025 & December 17, 2025 Date Of Pronouncing The Order : December 17, 2025 Order Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against An Order Dated 13.02.2024 Of The Commissioner Of Income Tax (Appeals), Indore [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. Brief Facts Of The Case Are That The Assessee Is Partnership Firm & Engaged In The Business Of Civil Construction & Maintenance Of Civil Structures Inside Stell Plants. For The Assessment Year 2011-12, The Assessee Filed Its Return On 30.09.2011 By Declaring Total Income Of Rs.36,58,080/- & Total Tax & Cess Liability Of Rs.11,30,347/- Was Discharged In Full Resulting In A Refund Of Rs.12,520/-. The Return Of The Assessee Was Processed By The Cpc U/S 143(1) Of The Act On 27.01.2012. The Assessee Did Not Receive Any Information From The Cpc Either Directly By Way Of Service Of Physical Copy Of The Same Or From The Then Authorised Representative Namely Mr. S. N. Gupta. Due To Non-Receipt Of

Section 143(1)Section 249(3)Section 250

deduction on account of entire depreciation amounting to Rs.17,58,129/- as claimed in the return filed by the assessee. Accordingly, total income of the assessee was determined in the intimation as Rs.54,16,208/- as against the returned income of Rs.36,58,079/-. The difference between Rs.54,16,208/- and Rs.36,58,079/- comes to Rs.17

ACIT, CIRCLE - 2(1), KOLKATA , KOLKATA vs. M/S. ITC INFOTECH INDIA LTD., , KOLKATA

In the result, appeals filed by the Revenue in ITA No

ITA 221/KOL/2018[2012-13]Status: DisposedITAT Kolkata31 Jan 2020AY 2012-13

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2075/Kol/2017 आयकरअपीलसं./Ita Nos.220 To 222/Kol/2018 ("नधा"रणवष" / Assessment Year:2010-11 To 2013-14)

For Appellant: Dr. P. K Srihari, CIT(DR) & Shri Supriyo Pal, JCIT Sr. DRFor Respondent: Shri J. P. Khaitan, Sr. Advocate & Shri Bikash Chanda, FCA
Section 143(3)Section 40

deduction in respect of education cess. Therefore, the delay occurred in filing the various appeals. Having gone through the affidavit as well the delay condonation

M/S ITC INFOTECH INDIA LTD.,KOLKATA vs. DCIT,CIR - 2(1),, KOLKATA

In the result, appeals filed by the Revenue in ITA No

ITA 488/KOL/2019[2013-14]Status: DisposedITAT Kolkata31 Jan 2020AY 2013-14

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2075/Kol/2017 आयकरअपीलसं./Ita Nos.220 To 222/Kol/2018 ("नधा"रणवष" / Assessment Year:2010-11 To 2013-14)

For Appellant: Dr. P. K Srihari, CIT(DR) & Shri Supriyo Pal, JCIT Sr. DRFor Respondent: Shri J. P. Khaitan, Sr. Advocate & Shri Bikash Chanda, FCA
Section 143(3)Section 40

deduction in respect of education cess. Therefore, the delay occurred in filing the various appeals. Having gone through the affidavit as well the delay condonation

ACIT, CIRCLE - 2(1), KOLKATA , KOLKATA vs. M/S. ITC INFOTECH INDIA LTD., , KOLKATA

In the result, appeals filed by the Revenue in ITA No

ITA 220/KOL/2018[2011-12]Status: DisposedITAT Kolkata31 Jan 2020AY 2011-12

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2075/Kol/2017 आयकरअपीलसं./Ita Nos.220 To 222/Kol/2018 ("नधा"रणवष" / Assessment Year:2010-11 To 2013-14)

For Appellant: Dr. P. K Srihari, CIT(DR) & Shri Supriyo Pal, JCIT Sr. DRFor Respondent: Shri J. P. Khaitan, Sr. Advocate & Shri Bikash Chanda, FCA
Section 143(3)Section 40

deduction in respect of education cess. Therefore, the delay occurred in filing the various appeals. Having gone through the affidavit as well the delay condonation

ITC INFOTECH INDIA LTD.,KOLKATA vs. A.C.I.T.,CIR-2(1), KOLKATA

In the result, appeals filed by the Revenue in ITA No

ITA 552/KOL/2019[2010-11]Status: DisposedITAT Kolkata31 Jan 2020AY 2010-11

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2075/Kol/2017 आयकरअपीलसं./Ita Nos.220 To 222/Kol/2018 ("नधा"रणवष" / Assessment Year:2010-11 To 2013-14)

For Appellant: Dr. P. K Srihari, CIT(DR) & Shri Supriyo Pal, JCIT Sr. DRFor Respondent: Shri J. P. Khaitan, Sr. Advocate & Shri Bikash Chanda, FCA
Section 143(3)Section 40

deduction in respect of education cess. Therefore, the delay occurred in filing the various appeals. Having gone through the affidavit as well the delay condonation

ACIT, CIRCLE - 2(1), KOLKATA, KOLKATA vs. M/S. ITC INFOTECH INDIA LIMITED, KOLKATA

In the result, appeals filed by the Revenue in ITA No

ITA 2075/KOL/2017[2010-11]Status: DisposedITAT Kolkata31 Jan 2020AY 2010-11

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2075/Kol/2017 आयकरअपीलसं./Ita Nos.220 To 222/Kol/2018 ("नधा"रणवष" / Assessment Year:2010-11 To 2013-14)

For Appellant: Dr. P. K Srihari, CIT(DR) & Shri Supriyo Pal, JCIT Sr. DRFor Respondent: Shri J. P. Khaitan, Sr. Advocate & Shri Bikash Chanda, FCA
Section 143(3)Section 40

deduction in respect of education cess. Therefore, the delay occurred in filing the various appeals. Having gone through the affidavit as well the delay condonation

M/S. ITC INFOTECH INDIA LTD., ,KOLKATA vs. ACIT, CIRCLE - 2(1), , KOLKATA

In the result, appeals filed by the Revenue in ITA No

ITA 486/KOL/2019[2011-12]Status: DisposedITAT Kolkata31 Jan 2020AY 2011-12

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2075/Kol/2017 आयकरअपीलसं./Ita Nos.220 To 222/Kol/2018 ("नधा"रणवष" / Assessment Year:2010-11 To 2013-14)

For Appellant: Dr. P. K Srihari, CIT(DR) & Shri Supriyo Pal, JCIT Sr. DRFor Respondent: Shri J. P. Khaitan, Sr. Advocate & Shri Bikash Chanda, FCA
Section 143(3)Section 40

deduction in respect of education cess. Therefore, the delay occurred in filing the various appeals. Having gone through the affidavit as well the delay condonation

M/S. ITC INFOTECH INDIA LTD., ,KOLKATA vs. ACIT, CIRCLE - 2(1), , KOLKATA

In the result, appeals filed by the Revenue in ITA No

ITA 487/KOL/2019[2012-13]Status: DisposedITAT Kolkata31 Jan 2020AY 2012-13

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2075/Kol/2017 आयकरअपीलसं./Ita Nos.220 To 222/Kol/2018 ("नधा"रणवष" / Assessment Year:2010-11 To 2013-14)

For Appellant: Dr. P. K Srihari, CIT(DR) & Shri Supriyo Pal, JCIT Sr. DRFor Respondent: Shri J. P. Khaitan, Sr. Advocate & Shri Bikash Chanda, FCA
Section 143(3)Section 40

deduction in respect of education cess. Therefore, the delay occurred in filing the various appeals. Having gone through the affidavit as well the delay condonation

M/S. JEEVANDARSHI MARKETING PVT. LTD.,KOLKATA vs. I.T.O., WARD - 6(2), KOLKATA, KOLKATA

In the result, appeal of the assessee is allowed

ITA 509/KOL/2022[2019-2020]Status: DisposedITAT Kolkata28 Nov 2022AY 2019-2020

Bench: Shri Rajesh Kumar, Hon’Blei.T.A. No. 509/Kol/2022 Assessment Year: 2019-2020 M/S. Jeevandarshi Marketing Pvt. Ltd. Income Tax Officer, Ward-6(2), Kolkata 4Th Floor Vs 9, India Exchange Place Kolkata - 700001 [Pan : Aaacj8585A] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Sunil Surana, A/R Revenue By : Shri P.P. Barman, Addl. Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 24/11/2022 घोषणा क" तारीख /Date Of Pronouncement: 28/11/2022 आदेश/O R D E R Per Shri Rajesh Kumar: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The National Faceless Appeal Centre, Delhi (Hereinafter The “Ld. Cit(A)”) Dt. 23/08/2022, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act’), For Assessment Year 2019-2020. 2. The Sole Issue Raised By The Assessee Is Against The Order Of The Ld. Cit(A) Confirming The Order Of The Assessing Officer Wherein The Assessing Officer Had Disallowed The Carry Forward Of Business Loss Of Rs.72,96,597/- On The Ground That The Return Was Filed On 01/11/2019 Whereas The Due Date Of Filing Was On 31/10/2019. 3. Facts In Brief Are That The Assessee Filed The Return Of Income On 01/11/2019 Declaring Total Loss At Rs.72,96,596/-. The Same Was Processed By The Central Processing Centre (Cpc), Bengaluru U/S 143(1) Of The Act Vide Intimation Dt. 30/04/2020, Wherein The Claim Of The Assessee Of Carry Forward Of Loss To Subsequent Year Was Rejected On The Ground That The Return Was Filed On 01/11/2019. 4. Aggrieved The Assesse Carried The Matter In Appeal Before The Ld. Cit(A). The Ld. Cit(A) Simply Dismissed The Appeal Of The Assessee By

For Appellant: Shri Sunil Surana, A/RFor Respondent: Shri P.P. Barman, Addl. CIT, D/R
Section 143(1)Section 250Section 80I

condoned the delay observing as under: - "2. Brief facts of the care are that as per AO, e-return of income, declaring Nil income, was filed with acknowledgement no. 982454810111009 on 1- 10-2009, after claiming deduction

D.C.I.T CIR - 2,KOLKATA, KOLKATA vs. M/S AMRI HOSPITAL LTD, KOLKATA

In the result, Revenue’s appeal is partly allowed for statistical purpose and that of assessee’s CO is allowed for statistical purpose

ITA 807/KOL/2013[2009-10]Status: DisposedITAT Kolkata22 Mar 2017AY 2009-10

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115JSection 143(3)

condone the delay and admit the appeal for hearing. 5. The inter-connected issue raised by assessee in its CO is whether Ld. CIT(A) is justified in applying the provisions of Sec. 115JB of the Act though the assessee has declared loss in its income return under the normal provision of the Act. 6. At the outset

AVISHI PROJECTS LLP ,KOLKATA vs. ADIT, CPC, BANGALORE. , BANGALORE

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

ITA 1249/KOL/2023[2019-20]Status: DisposedITAT Kolkata31 Jan 2024AY 2019-20

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Ble

For Appellant: Shri S. Jhajharia, A/RFor Respondent: Shri Vineet Kumar, Addl. CIT, D/R
Section 143(1)Section 154Section 250Section 5

delay is condoned and the appeal is admitted for hearing on merits. 5. At the outset, the ld. Counsel for the assessee submitted that credit of tax deducted

NANDILAL RUNGTA,KOLKATA vs. DCIT, CC-V, KOLKATA, KOLKATA

In the result, the appeals of the assessee in ITA Nos

ITA 1319/KOL/2016[2010-2011]Status: DisposedITAT Kolkata09 Mar 2017AY 2010-2011

Bench: Shri M. Balaganesh, Am & Shri S. S. Viswanethra Ravi, Jm]

For Appellant: Shri Subash Agarwal, AdvocateFor Respondent: Shri R. S. Biswas, JCIT
Section 10Section 132Section 133ASection 143(3)Section 14ASection 153ASection 263

condone the delay in filing of appeals by the assessee in ITA No. 1317/Kol/2016 and ITA No. 1319/Kol/2016 and admit those appeals for adjudication. 6 ITA Nos.1317-1320/Kol/2016 Mukund Rungta & Nandlal Rungta.., AY 2010-11 3. The primary facts which triggered the revision proceedings u/s 263 of the Act by the ld CIT are as follows :- (a) The assessee

MUKUND RUNGTA,KOLKATA vs. DCIT, CC-V, KOLKATA, KOLKATA

In the result, the appeals of the assessee in ITA Nos

ITA 1317/KOL/2016[2010-2011]Status: DisposedITAT Kolkata09 Mar 2017AY 2010-2011

Bench: Shri M. Balaganesh, Am & Shri S. S. Viswanethra Ravi, Jm]

For Appellant: Shri Subash Agarwal, AdvocateFor Respondent: Shri R. S. Biswas, JCIT
Section 10Section 132Section 133ASection 143(3)Section 14ASection 153ASection 263

condone the delay in filing of appeals by the assessee in ITA No. 1317/Kol/2016 and ITA No. 1319/Kol/2016 and admit those appeals for adjudication. 6 ITA Nos.1317-1320/Kol/2016 Mukund Rungta & Nandlal Rungta.., AY 2010-11 3. The primary facts which triggered the revision proceedings u/s 263 of the Act by the ld CIT are as follows :- (a) The assessee

DCIT, CENTRAL CIRCLE-1(4), KOLKATA, KOLKATA vs. MURLIDHAR RATANLAL EXPORTS LIMITED, KOLKATA

In the result, the appeals of the Revenue are dismissed and the COs of the assessee are partly allowed

ITA 2187/KOL/2024[2015-16]Status: DisposedITAT Kolkata28 Oct 2025AY 2015-16

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri A.K. Tulsyan &For Respondent: Shri Sallong Yaden, DR
Section 133ASection 139(1)Section 143(2)Section 143(3)Section 147Section 148

condone the delay and admit the appeals of the revenue for adjudication. A.Y. 2013-14 CO No. 42/KOL/2025 04. Since, the assessee has raised legal issue in cross objection filed, challenging the validity of reopening of assessment u/s 147 of the Income-tax Act, 1961 (the Act) on the ground that the conditions envisaged in proviso to Section

DCIT, CENTRAL CIRCLE-1(4), KOLKATA, KOLKATA vs. MURLIDHAR RATANLAL EXPORTS LIMITED, KOLKATA

In the result, the appeals of the Revenue are dismissed and the COs of the assessee are partly allowed

ITA 2179/KOL/2024[2014-15]Status: DisposedITAT Kolkata28 Oct 2025AY 2014-15

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri A.K. Tulsyan &For Respondent: Shri Sallong Yaden, DR
Section 133ASection 139(1)Section 143(2)Section 143(3)Section 147Section 148

condone the delay and admit the appeals of the revenue for adjudication. A.Y. 2013-14 CO No. 42/KOL/2025 04. Since, the assessee has raised legal issue in cross objection filed, challenging the validity of reopening of assessment u/s 147 of the Income-tax Act, 1961 (the Act) on the ground that the conditions envisaged in proviso to Section

DCIT, CENTRAL CIRCLE-1(4), KOLKATA, KOLKATA vs. MURLIDHAR RATANLAL EXPORTS LIMITED, KOLKATA

In the result, the appeals of the Revenue are dismissed and the COs of the assessee are partly allowed

ITA 2196/KOL/2024[2018-19]Status: DisposedITAT Kolkata28 Oct 2025AY 2018-19

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri A.K. Tulsyan &For Respondent: Shri Sallong Yaden, DR
Section 133ASection 139(1)Section 143(2)Section 143(3)Section 147Section 148

condone the delay and admit the appeals of the revenue for adjudication. A.Y. 2013-14 CO No. 42/KOL/2025 04. Since, the assessee has raised legal issue in cross objection filed, challenging the validity of reopening of assessment u/s 147 of the Income-tax Act, 1961 (the Act) on the ground that the conditions envisaged in proviso to Section

DCIT CENTRAL CIRCLE 1 4 KOLKATA, KOLKATA vs. MURLIDHAR RATANLAL EXPORTS LIMITED, KOLKATA

In the result, the appeals of the Revenue are dismissed and the COs of the assessee are partly allowed

ITA 2245/KOL/2024[2016-17]Status: DisposedITAT Kolkata28 Oct 2025AY 2016-17

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri A.K. Tulsyan &For Respondent: Shri Sallong Yaden, DR
Section 133ASection 139(1)Section 143(2)Section 143(3)Section 147Section 148

condone the delay and admit the appeals of the revenue for adjudication. A.Y. 2013-14 CO No. 42/KOL/2025 04. Since, the assessee has raised legal issue in cross objection filed, challenging the validity of reopening of assessment u/s 147 of the Income-tax Act, 1961 (the Act) on the ground that the conditions envisaged in proviso to Section

SUDHA DHOOT,KOLKATA vs. AO WARD 40 (4), KOLKATA

In the result, the appeal of the assessee is dismissed

ITA 127/KOL/2024[2018-19]Status: DisposedITAT Kolkata03 Jul 2024AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraassessment Year: 2018-19

For Appellant: Shri Ram Avtar Dhoot, CAFor Respondent: Smt Ranu Biswas, Addl. CIT, DR
Section 143(1)Section 21Section 250

delay in filing the appeal is being condoned as the assessee seemed to have erred in following the procedure as per the letter dated 07.02.2024. 3. The assessee has raised the following grounds of appeal: “1. That the Ld. Assessing Officer has disallowed the amount of Brought Forward losses amounting to Rs.43,97,351/- mentioning that the return