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221 results for “condonation of delay”+ Section 10(26)clear

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Delhi428Chennai402Mumbai386Kolkata221Ahmedabad207Hyderabad200Jaipur200Bangalore158Pune150Chandigarh122Raipur111Indore74Surat73Amritsar62Panaji62Nagpur57Lucknow51Rajkot50SC40Visakhapatnam36Patna27Cuttack26Cochin23Guwahati20Jodhpur11Varanasi8Allahabad7Agra7Jabalpur5Dehradun5Ranchi2A.K. SIKRI ROHINTON FALI NARIMAN2A.K. SIKRI N.V. RAMANA1DIPAK MISRA R.K. AGRAWAL PRAFULLA C. PANT1

Key Topics

Section 250320Addition to Income50Section 143(3)40Section 6839Condonation of Delay36Limitation/Time-bar29Section 26328Section 143(2)22Section 69A

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

condonation of delay in filing the appeal againstthe order dated December 31, 2009, passed under section 250 of the Income Tax Act, 1961 (hereinafter referred to as the "the Act") before this Hon'ble Income Tax Appellate Tribunal, Kolkata Bench (hereinafter referred to as the "Tribunal"). 2. Your petitioner states that the said order dated December 31, 2009 was received

Showing 1–20 of 221 · Page 1 of 12

...
21
Section 14821
Section 14720
Disallowance18

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

condonation of delay in filing the appeal againstthe order dated December 31, 2009, passed under section 250 of the Income Tax Act, 1961 (hereinafter referred to as the "the Act") before this Hon'ble Income Tax Appellate Tribunal, Kolkata Bench (hereinafter referred to as the "Tribunal"). 2. Your petitioner states that the said order dated December 31, 2009 was received

M P BIRLA FOUNDATION EDUCATIONAL SOCIETY,KOLKATA vs. DY. COMMISSIONER OF INCOME TAX (EXEMPTION), KOLKATA

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

ITA 989/KOL/2025[2018-19]Status: DisposedITAT Kolkata10 Sept 2025AY 2018-19

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 10Section 143(1)Section 143(1)(a)Section 250

26,65,66,937/- as was determined in the said intimation dated March 18, 2020 by denying the exemption under section 10(23C) (vi) of the Act on the alleged ground that the appellant did not file the return of income along with the audit report before the due date. Against the said Assessment Order dated April

DCIT EXEMPTIONS CIRCLE 1(1), KOLKATA vs. B P PODDAR FOUNDATION FOR EDUCATION, KOLKATA

In the result, appeal of the revenue stands dismissed

ITA 637/KOL/2025[2022-23]Status: DisposedITAT Kolkata23 Jun 2025AY 2022-23

Bench: Shri George Mathan & Shri Sanjay Awasthiआयकर अपील सं /Ita No.637/Kol/2025 (निर्धारण वर्ा /Assessment Year. : 2022-2023) Dcit Exemptions Circle-1(1), Vs B P Poddar Foundation For Education, Kolkata 18, Poddar Court, Rabindra Sarani, Kolkata-700071 Pan No. :Aaatb 5418 M (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) रधजस्व की ओर से /Revenue By : Shri Raja Sengupta, Cit-Dr निर्धाररती की ओर से /Assessee By : Shri S.K.Tulsiayn, Advocate सुनवाई की तारीख / Date Of Hearing : 18/06/2025 घोषणा की तारीख/Date Of Pronouncement : 23/06/2025 आदेश / O R D E R Per George Mathan, Jm : This Is An Appeal Filed By The Revenue Against The Order Dated 23.12.2024, Passed By The Ld. Addl./Jcit(A)-9, Mumbai For A.Y.2022- 2023. 2. Shri Raja Sengupta, Cit-Dr Appeared On Behalf Of The Revenue & Shri S.K.Tulsiyan, Advocate Appeared On Behalf Of The Assessee. 3. The Appeal Filed By The Revenue Is Delayed By 26 Days For Which The Revenue Has Filed The Necessary Condonation Petition. The Reasons Given Are Plausible & Same Are Accepted. Accordingly, The Delay Is Condoned & The Appeal Is Admitted For Hearing. 4. At The Time Of Hearing, Ld.Ar Has Filed His Written Submission Which Read As Under :- Before The Income Tax Appellate Tribunal, Kolkata "A" Bench. Kolkata.

For Appellant: Shri S.K.Tulsiayn, AdvocateFor Respondent: Shri Raja Sengupta, CIT-DR
Section 10Section 11Section 12ASection 143(1)Section 143(1)(a)

26 days for which the revenue has filed the necessary condonation petition. The reasons given are plausible and same are accepted. Accordingly, the delay is condoned and the appeal is admitted for hearing. 4. At the time of hearing, ld.AR has filed his written submission which read as under :- BEFORE THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA "A" BENCH. KOLKATA

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

In the result the appeal is partly allowed”

ITA 588/KOL/2023[2010-11]Status: DisposedITAT Kolkata05 Jun 2024AY 2010-11

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

Section 250

Section Assessee CIT(A)’s under AO’s order under order which which passed passed 1 556/K/23 1999-2000 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 2. 557/K/23 1999-2000 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 3. 558/K/23 2000-2001 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 4. 559/K/23 2000-2001 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran

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

Section Assessee CIT(A)’s under AO’s order under order which which passed passed 1 556/K/23 1999-2000 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 2. 557/K/23 1999-2000 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 3. 558/K/23 2000-2001 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 4. 559/K/23 2000-2001 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran

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

Section Assessee CIT(A)’s under AO’s order under order which which passed passed 1 556/K/23 1999-2000 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 2. 557/K/23 1999-2000 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 3. 558/K/23 2000-2001 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 4. 559/K/23 2000-2001 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran

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

Section Assessee CIT(A)’s under AO’s order under order which which passed passed 1 556/K/23 1999-2000 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 2. 557/K/23 1999-2000 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 3. 558/K/23 2000-2001 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 4. 559/K/23 2000-2001 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran

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

In the result the appeal is partly allowed”

ITA 587/KOL/2023[2009-10]Status: DisposedITAT Kolkata05 Jun 2024AY 2009-10

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

Section 250

Section Assessee CIT(A)’s under AO’s order under order which which passed passed 1 556/K/23 1999-2000 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 2. 557/K/23 1999-2000 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 3. 558/K/23 2000-2001 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 4. 559/K/23 2000-2001 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran

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

In the result the appeal is partly allowed”

ITA 567/KOL/2023[2005-06]Status: DisposedITAT Kolkata05 Jun 2024AY 2005-06

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

Section 250

Section Assessee CIT(A)’s under AO’s order under order which which passed passed 1 556/K/23 1999-2000 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 2. 557/K/23 1999-2000 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 3. 558/K/23 2000-2001 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 4. 559/K/23 2000-2001 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran

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

In the result the appeal is partly allowed”

ITA 569/KOL/2023[2007-08]Status: DisposedITAT Kolkata05 Jun 2024AY 2007-08

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

Section 250

Section Assessee CIT(A)’s under AO’s order under order which which passed passed 1 556/K/23 1999-2000 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 2. 557/K/23 1999-2000 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 3. 558/K/23 2000-2001 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 4. 559/K/23 2000-2001 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran

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

Section Assessee CIT(A)’s under AO’s order under order which which passed passed 1 556/K/23 1999-2000 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 2. 557/K/23 1999-2000 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 3. 558/K/23 2000-2001 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 4. 559/K/23 2000-2001 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran

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

In the result the appeal is partly allowed”

ITA 566/KOL/2023[2005-06]Status: DisposedITAT Kolkata05 Jun 2024AY 2005-06

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

Section 250

Section Assessee CIT(A)’s under AO’s order under order which which passed passed 1 556/K/23 1999-2000 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 2. 557/K/23 1999-2000 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 3. 558/K/23 2000-2001 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 4. 559/K/23 2000-2001 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran

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

Section Assessee CIT(A)’s under AO’s order under order which which passed passed 1 556/K/23 1999-2000 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 2. 557/K/23 1999-2000 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 3. 558/K/23 2000-2001 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 4. 559/K/23 2000-2001 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran

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

In the result the appeal is partly allowed”

ITA 563/KOL/2023[2003-04]Status: DisposedITAT Kolkata05 Jun 2024AY 2003-04

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

Section 250

Section Assessee CIT(A)’s under AO’s order under order which which passed passed 1 556/K/23 1999-2000 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 2. 557/K/23 1999-2000 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 3. 558/K/23 2000-2001 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 4. 559/K/23 2000-2001 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran

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

Section Assessee CIT(A)’s under AO’s order under order which which passed passed 1 556/K/23 1999-2000 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 2. 557/K/23 1999-2000 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 3. 558/K/23 2000-2001 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 4. 559/K/23 2000-2001 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran

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

In the result the appeal is partly allowed”

ITA 562/KOL/2023[2002-03]Status: DisposedITAT Kolkata05 Jun 2024AY 2002-03

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

Section 250

Section Assessee CIT(A)’s under AO’s order under order which which passed passed 1 556/K/23 1999-2000 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 2. 557/K/23 1999-2000 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 3. 558/K/23 2000-2001 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 4. 559/K/23 2000-2001 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran

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

In the result the appeal is partly allowed”

ITA 564/KOL/2023[2004-05]Status: DisposedITAT Kolkata05 Jun 2024AY 2004-05

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

Section 250

Section Assessee CIT(A)’s under AO’s order under order which which passed passed 1 556/K/23 1999-2000 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 2. 557/K/23 1999-2000 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 3. 558/K/23 2000-2001 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 4. 559/K/23 2000-2001 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran

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

In the result the appeal is partly allowed”

ITA 565/KOL/2023[2004-05]Status: DisposedITAT Kolkata05 Jun 2024AY 2004-05

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

Section 250

Section Assessee CIT(A)’s under AO’s order under order which which passed passed 1 556/K/23 1999-2000 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 2. 557/K/23 1999-2000 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 3. 558/K/23 2000-2001 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 4. 559/K/23 2000-2001 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran

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

In the result the appeal is partly allowed”

ITA 568/KOL/2023[2007-08]Status: DisposedITAT Kolkata05 Jun 2024AY 2007-08

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

Section 250

Section Assessee CIT(A)’s under AO’s order under order which which passed passed 1 556/K/23 1999-2000 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 2. 557/K/23 1999-2000 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 3. 558/K/23 2000-2001 Nalini 08.07.2022 250 27.03.2015 147/144 Bhaskaran 4. 559/K/23 2000-2001 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran