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432 results for “condonation of delay”+ Natural Justiceclear

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Key Topics

Section 250205Section 14860Section 14754Addition to Income50Condonation of Delay41Section 143(3)37Limitation/Time-bar35Natural Justice33Section 68

AMALENDU KUMAR MODAK,KOLKATA vs. INCOME TAX OFFICER , 50(1), KOLKATA

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

ITA 1367/KOL/2024[2017-18]Status: DisposedITAT Kolkata19 Nov 2024AY 2017-18

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishraassessment Year: 2017-18 Amalendu Kumar Modak, Income Tax Officer, 50(1), Karer Ganga, Laha Bagan, Garia, Income Tax Office, Civil Centre, Vs Garia Main Road, Kolkata-700084, Uttarapan Complex, West Bengal Manicktala, Kolkata-700 067, West Bengal (Appellant) (Respondent) Pan: Aekpm9399G Present For: Appellant By : Shri Indranil Banerjee, Ar Respondent By : Shri Pradip Kumar Biswas, Dr Date Of Hearing : 14.11.2024 Date Of Pronouncement : 19.11.2024 O R D E R Per Rakesh Mishra: This Appeal Filed By The Assessee Is Against The Order Of The National Faceless Appeal Centre, Delhi [Hereinafter Referred To As “The Ld. Cit (A)”] Passed U/S 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) For Ay 2017-18 Dated 14.11.2024, Which Has Been Passed Against The Assessment Order U/S 147 Read With Section 144 Read With Section 144B Of The Act, Dated 29.05.2023. 2. The Grounds Of Appeal Raised By The Assessee Are Reproduced As Under:

For Appellant: Shri Indranil Banerjee, ARFor Respondent: Shri Pradip Kumar Biswas, DR
Section 144Section 144BSection 147Section 148

Showing 1–20 of 432 · Page 1 of 22

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25
Section 14420
Section 26319
Section 143(2)17
Section 148A
Section 149
Section 149(1)(a)
Section 151
Section 151A
Section 250

nature, source and reflection in the Books of Account . ( Issue : Addition under sec. 69A had been based on conjectured and prejudiced view , contrary to fully evidenced records ). C2. That on the facts and circumstances of the case and in law , the treatment of cash deposit in Bank of Rs. 4172360/- during Demonetization Period, to be “ Unexplained” , vide section

BISWAJIT ROY,JALPAIGURI vs. ITO, WARD 1(1), , JALPAIGURI

Appeal is dismissed

ITA 866/KOL/2025[2018-2019]Status: DisposedITAT Kolkata02 Jul 2025AY 2018-2019

Bench: Him, In Limine, By Not Condoning A Delay Of 436 Days Before Him.

Section 115BSection 250Section 271ASection 69A

justice to a party so that a just cause is not defeated, a pragmatic view should be taken by the court in considering sufficing cause for condonation of the delay under Section 5. It was held that when the party has come with a false plea to get rid of the bar of limitation, the court should not encourage such

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

condone the delay of 7 years 6 months 18 days in filing the appeal before the ld. CIT(A). We note that the ld. CIT(A) has is not considered the issues on merits and the appeal of the assessee cannot be dismissed solely on ground of delay, therefore, the issue warrants a fresh examination. We find that the assessee

BOUTIQUE DE FLEUR,KOLKATA vs. ITO, WARD 45(2), , KOLKATA

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

ITA 446/KOL/2025[2017-2018]Status: DisposedITAT Kolkata25 Aug 2025AY 2017-2018

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Rajesh Kumari.T.A. No. 446/Kol/2025 Assessment Year: 2017-2018 Boutique De Fleur,………………………………..Appellant Lawgical Consultants, 2D, Bentinck Street, Unit No. A, 3Rd Floor, Kolkata-700001 [Pan:Aajfb1035D] -Vs.- Income Tax Officer,………………………….....Respondent Ward-45(2), Kolkata, 3, Government Place (West), Kolkata-700001 Appearances By: N O N E, Appeared On Behalf Of The Assessee Shri Dheeraj, Addl. Cit, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: August 05, 2025 Date Of Pronouncing The Order: August 25, 2025 O R D E R

Section 115BSection 133(6)Section 140Section 142(1)Section 249(2)Section 69A

condone the delay. Therefore, in order to ensure the principle of natural justice, we are of the view that it is a fit case

SHREE KARNI MATA TRUST,KOLKATA vs. CIT(EXEMPTION),, KOLKATA

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 1214/KOL/2025[----]Status: DisposedITAT Kolkata11 Aug 2025

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 12ASection 12A(1)(ac)Section 5Section 80G

justice; it would be a ground to condone the delay. (i) In State of Haryana v. Chandramani AIR 1996 SC 1623, Hon'ble Supreme Court considered large number of its earlier judgments including Binod Bihari Singh v. Union of India [1993] 1 SCC 572, Shakambari & Co. v. Union of India (1993) Suppl. (1) SCC 487, Warlu v. Gangotribai [1995] Suppl

SHREE KARNI MATA TRUST,KOLKATA vs. CIT(EXEMPTIION),, KOLKATA

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 1213/KOL/2025[----]Status: DisposedITAT Kolkata11 Aug 2025

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 12ASection 12A(1)(ac)Section 5Section 80G

justice; it would be a ground to condone the delay. (i) In State of Haryana v. Chandramani AIR 1996 SC 1623, Hon'ble Supreme Court considered large number of its earlier judgments including Binod Bihari Singh v. Union of India [1993] 1 SCC 572, Shakambari & Co. v. Union of India (1993) Suppl. (1) SCC 487, Warlu v. Gangotribai [1995] Suppl

SANTANU DAS,KOLKATA vs. I.T.O.,WARD-25(1), KOLKATA

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 2582/KOL/2024[2020-21]Status: DisposedITAT Kolkata28 May 2025AY 2020-21

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(2)Section 144Section 250Section 56(2)(x)

justice may be kept in mind but the same cannot be used to defeat the substantial law of limitation contained in Section 3 of the Limitation Act; 5. Courts are empowered to exercise discretion to condone the delay if sufficient cause had been explained, but that exercise of power is discretionary in nature

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

ITA 561/KOL/2023[2001-02]Status: DisposedITAT Kolkata05 Jun 2024AY 2001-02

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

condone the delay in the interest of justice and decide all these appeals on merit. 7. Earlier these appeals were disposed of on the ground that the tax effect by virtue of relief given by the ld. CIT(Appeals) is less than the monetary limit. However, Revenue has filed Miscellaneous Applications bearing Nos. 86 to 120/KOL/2023. It was pleaded

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

ITA 560/KOL/2023[2001-02]Status: DisposedITAT Kolkata05 Jun 2024AY 2001-02

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

condone the delay in the interest of justice and decide all these appeals on merit. 7. Earlier these appeals were disposed of on the ground that the tax effect by virtue of relief given by the ld. CIT(Appeals) is less than the monetary limit. However, Revenue has filed Miscellaneous Applications bearing Nos. 86 to 120/KOL/2023. It was pleaded

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

ITA 559/KOL/2023[2000-01]Status: DisposedITAT Kolkata05 Jun 2024AY 2000-01

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

condone the delay in the interest of justice and decide all these appeals on merit. 7. Earlier these appeals were disposed of on the ground that the tax effect by virtue of relief given by the ld. CIT(Appeals) is less than the monetary limit. However, Revenue has filed Miscellaneous Applications bearing Nos. 86 to 120/KOL/2023. It was pleaded

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

ITA 558/KOL/2023[2000-01]Status: DisposedITAT Kolkata05 Jun 2024AY 2000-01

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

condone the delay in the interest of justice and decide all these appeals on merit. 7. Earlier these appeals were disposed of on the ground that the tax effect by virtue of relief given by the ld. CIT(Appeals) is less than the monetary limit. However, Revenue has filed Miscellaneous Applications bearing Nos. 86 to 120/KOL/2023. It was pleaded

DCIT,CC-4(2), KOLKATA, KOLKATA vs. THARUR BHASKARAN, KOLKATA

In the result the appeal is partly allowed”

ITA 586/KOL/2023[2008-09]Status: DisposedITAT Kolkata05 Jun 2024AY 2008-09

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

condone the delay in the interest of justice and decide all these appeals on merit. 7. Earlier these appeals were disposed of on the ground that the tax effect by virtue of relief given by the ld. CIT(Appeals) is less than the monetary limit. However, Revenue has filed Miscellaneous Applications bearing Nos. 86 to 120/KOL/2023. It was pleaded

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

ITA 557/KOL/2023[1999-2000]Status: DisposedITAT Kolkata05 Jun 2024AY 1999-2000

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

condone the delay in the interest of justice and decide all these appeals on merit. 7. Earlier these appeals were disposed of on the ground that the tax effect by virtue of relief given by the ld. CIT(Appeals) is less than the monetary limit. However, Revenue has filed Miscellaneous Applications bearing Nos. 86 to 120/KOL/2023. It was pleaded

DCIT,CC-4(2), KOLKATA, KOLKATA vs. THARUR BHASKARAN, KOLKATA

In the result the appeal is partly allowed”

ITA 590/KOL/2023[2013-14]Status: DisposedITAT Kolkata05 Jun 2024AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

condone the delay in the interest of justice and decide all these appeals on merit. 7. Earlier these appeals were disposed of on the ground that the tax effect by virtue of relief given by the ld. CIT(Appeals) is less than the monetary limit. However, Revenue has filed Miscellaneous Applications bearing Nos. 86 to 120/KOL/2023. It was pleaded

DCIT,CC-4(2), KOLKATA, KOLKATA vs. THARUR BHASKARAN, KOLKATA

In the result the appeal is partly allowed”

ITA 584/KOL/2023[2005-06]Status: DisposedITAT Kolkata05 Jun 2024AY 2005-06

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

condone the delay in the interest of justice and decide all these appeals on merit. 7. Earlier these appeals were disposed of on the ground that the tax effect by virtue of relief given by the ld. CIT(Appeals) is less than the monetary limit. However, Revenue has filed Miscellaneous Applications bearing Nos. 86 to 120/KOL/2023. It was pleaded

DCIT,CC-4(2), KOLKATA, KOLKATA vs. THARUR BHASKARAN, KOLKATA

In the result the appeal is partly allowed”

ITA 583/KOL/2023[2004-05]Status: DisposedITAT Kolkata05 Jun 2024AY 2004-05

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

condone the delay in the interest of justice and decide all these appeals on merit. 7. Earlier these appeals were disposed of on the ground that the tax effect by virtue of relief given by the ld. CIT(Appeals) is less than the monetary limit. However, Revenue has filed Miscellaneous Applications bearing Nos. 86 to 120/KOL/2023. It was pleaded

DCIT,CC-4(2), KOLKATA, KOLKATA vs. THARUR BHASKARAN, KOLKATA

In the result the appeal is partly allowed”

ITA 582/KOL/2023[2001-02]Status: DisposedITAT Kolkata05 Jun 2024AY 2001-02

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

condone the delay in the interest of justice and decide all these appeals on merit. 7. Earlier these appeals were disposed of on the ground that the tax effect by virtue of relief given by the ld. CIT(Appeals) is less than the monetary limit. However, Revenue has filed Miscellaneous Applications bearing Nos. 86 to 120/KOL/2023. It was pleaded

DCIT,CC-4(2), KOLKATA, KOLKATA vs. THARUR BHASKARAN, KOLKATA

In the result the appeal is partly allowed”

ITA 585/KOL/2023[2007-08]Status: DisposedITAT Kolkata05 Jun 2024AY 2007-08

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

condone the delay in the interest of justice and decide all these appeals on merit. 7. Earlier these appeals were disposed of on the ground that the tax effect by virtue of relief given by the ld. CIT(Appeals) is less than the monetary limit. However, Revenue has filed Miscellaneous Applications bearing Nos. 86 to 120/KOL/2023. It was pleaded

DCIT,CC-4(2), KOL. , KOLKATA vs. NALINI BHASKARAN, KOLKATA

In the result the appeal is partly allowed”

ITA 556/KOL/2023[1999-2000]Status: DisposedITAT Kolkata05 Jun 2024AY 1999-2000

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

condone the delay in the interest of justice and decide all these appeals on merit. 7. Earlier these appeals were disposed of on the ground that the tax effect by virtue of relief given by the ld. CIT(Appeals) is less than the monetary limit. However, Revenue has filed Miscellaneous Applications bearing Nos. 86 to 120/KOL/2023. It was pleaded

DCIT,CC-4(2), KOLKATA, KOLKATA vs. THARUR BHASKARAN, KOLKATA

In the result the appeal is partly allowed”

ITA 580/KOL/2023[1999-20]Status: DisposedITAT Kolkata05 Jun 2024AY 1999-20

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

condone the delay in the interest of justice and decide all these appeals on merit. 7. Earlier these appeals were disposed of on the ground that the tax effect by virtue of relief given by the ld. CIT(Appeals) is less than the monetary limit. However, Revenue has filed Miscellaneous Applications bearing Nos. 86 to 120/KOL/2023. It was pleaded