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592 results for “condonation of delay”+ Penaltyclear

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Key Topics

Section 250248Section 27470Section 271(1)(c)65Section 143(3)52Penalty52Addition to Income43Limitation/Time-bar34Condonation of Delay27Section 147

JYOTI RANJAN ROY REPRESENTED BY LIMITED GUARDIAN SUVAJIT ROY ,KOLKATA vs. ACIT, CIR. 50, KOLKATA

In the result, all the captioned appeals of the assessee are allowed for statistical purposes

ITA 963/KOL/2024[2006-07]Status: DisposedITAT Kolkata22 May 2025AY 2006-07

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmai.T.A. No.963/Kol/2024 Assessment Year: 2006-07 Jyoti Ranjan Roy Represented By Limited Guardian Suvajit Roy.............................……….……Appellant Block Ac-155, Sector-1, Salt Lake City, Kolkata-700064. [Pan:Adlpr2179P] Vs. Acit, Circle-50, Kolkata.............…..….…..….........……........……...…..…..Respondent I.T.A. No.314/Kol/2017 Assessment Year: 2006-07 Jyoti Ranjan Roy ……………………………..............................……….……Appellant Block Ac-155, Sector-1, Salt Lake City, Kolkata-700064. [Pan: Adlpr2179P] Vs. Acit, Circle-50, Kolkata.............…..….…..….........……........……...…..…..Respondent I.T.A. No.261/Kol/2024 Assessment Year: 2006-07 Jyoti Ranjan Roy ……………………………..............................……….……Appellant Block Ac-155, Sector-1, Salt Lake City, Kolkata-700064. [Pan: Adlpr2179P] Vs. Dcit, Circle-49(1), Kolkata.............…..….…..….........……........……...…..…..Respondent

Section 250Section 253(3)Section 68

delay is condoned and the appeal is admitted for adjudication. 10. In this appeal, a penalty of Rs.54,78,165/- u/s 271(1)(c) of the Act was imposed

Showing 1–20 of 592 · Page 1 of 30

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Section 143(2)26
Section 14823
Section 6818

JYOTI RANJAN ROY(LIMITED GUAREDIAN -SUVAJIT ROY),KOLKATA vs. DCIT, CIR. 49(1), KOLKATA

In the result, all the captioned appeals of the assessee are allowed for statistical purposes

ITA 261/KOL/2024[2006-07]Status: DisposedITAT Kolkata22 May 2025AY 2006-07

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmai.T.A. No.963/Kol/2024 Assessment Year: 2006-07 Jyoti Ranjan Roy Represented By Limited Guardian Suvajit Roy.............................……….……Appellant Block Ac-155, Sector-1, Salt Lake City, Kolkata-700064. [Pan:Adlpr2179P] Vs. Acit, Circle-50, Kolkata.............…..….…..….........……........……...…..…..Respondent I.T.A. No.314/Kol/2017 Assessment Year: 2006-07 Jyoti Ranjan Roy ……………………………..............................……….……Appellant Block Ac-155, Sector-1, Salt Lake City, Kolkata-700064. [Pan: Adlpr2179P] Vs. Acit, Circle-50, Kolkata.............…..….…..….........……........……...…..…..Respondent I.T.A. No.261/Kol/2024 Assessment Year: 2006-07 Jyoti Ranjan Roy ……………………………..............................……….……Appellant Block Ac-155, Sector-1, Salt Lake City, Kolkata-700064. [Pan: Adlpr2179P] Vs. Dcit, Circle-49(1), Kolkata.............…..….…..….........……........……...…..…..Respondent

Section 250Section 253(3)Section 68

delay is condoned and the appeal is admitted for adjudication. 10. In this appeal, a penalty of Rs.54,78,165/- u/s 271(1)(c) of the Act was imposed

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

penalty levied 30/12/2020 30/12/2020 e-mail No Response Letter 02/01/2021 02/01/2021 e-mail 2. Thereafter, the assessee approached the CIT(A) requesting for relief from the enhancement to income, after condonation of delay

JYOTI RANJAN ROY,KOLKATA vs. ACIT,(I.T.) CIR.-50, KOLKATA, KOLKATA

In the result, all the captioned appeals of the assessee are allowed\nfor statistical purposes

ITA 314/KOL/2017[2006-07]Status: DisposedITAT Kolkata22 May 2025AY 2006-07
Section 250Section 253(3)Section 263Section 68

delay is condoned and the\nappeal is admitted for adjudication.\n10. In this appeal, a penalty of Rs.54,78,165/- u/s 271(1)(c) of the Act\nwas

BLUEBELL TRADECOM LLP (SUCCESSOR OF BLUEBELL TRADECOM PVT. LTD.),KOLKATA vs. ITO, WARD-2(4), KOLKATA CURRENTLY ITO, WARD-5(1), KOLKATA, KOLKATA

Appeals are allowed for statistical purposes

ITA 499/KOL/2025[2014-2015]Status: DisposedITAT Kolkata08 Jul 2025AY 2014-2015

Bench: the Honorable ITAT and accordingly the appeal was prepared.

Section 271(1)(c)Section 5

penalty u/s 271(1)(c) of the Act. In both of these appeals there is a delay of 677 days, which has been requested to be condoned

BLUEBELL TRADECOM LLP (SUCCESSOR OF BLUEBELL TRADECOM PVT. LTD.),KOLKATA vs. I.T.O., WARD-1(1) NOW I.T.O., WARD-5(1), KOLKATA, KOLKATA

Appeals are allowed for statistical purposes

ITA 500/KOL/2025[2014-2015]Status: DisposedITAT Kolkata08 Jul 2025AY 2014-2015

Bench: the Honorable ITAT and accordingly the appeal was prepared.

Section 271(1)(c)Section 5

penalty u/s 271(1)(c) of the Act. In both of these appeals there is a delay of 677 days, which has been requested to be condoned

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

In the result the appeal is partly allowed”

ITA 572/KOL/2023[2009-10]Status: DisposedITAT Kolkata05 Jun 2024AY 2009-10

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. 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. THARUR BHASKARAN, KOLKATA

In the result the appeal is partly allowed”

ITA 589/KOL/2023[2011-12]Status: DisposedITAT Kolkata05 Jun 2024AY 2011-12

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 576/KOL/2023[2011-12]Status: DisposedITAT Kolkata05 Jun 2024AY 2011-12

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 573/KOL/2023[2009-10]Status: DisposedITAT Kolkata05 Jun 2024AY 2009-10

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 575/KOL/2023[2010-11]Status: DisposedITAT Kolkata05 Jun 2024AY 2010-11

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 574/KOL/2023[2010-11]Status: DisposedITAT Kolkata05 Jun 2024AY 2010-11

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 577/KOL/2023[2011-12]Status: DisposedITAT Kolkata05 Jun 2024AY 2011-12

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), 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