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4 results for “condonation of delay”+ Section 11Aclear

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Mumbai14Delhi6Kolkata4Chennai4SC4Nagpur4Lucknow3Bangalore3Chandigarh2Pune2VIKRAMAJIT SEN SHIVA KIRTI SINGH1Hyderabad1Jabalpur1Karnataka1Patna1Andhra Pradesh1

Key Topics

Section 54F4Section 1484Section 143(3)3Limitation/Time-bar3Section 2502Section 143(1)2Section 1992Section 133(6)2Condonation of Delay

RAJIB CHAKRABORTY,KOLKATA vs. ITO- WARD-30(3), KOLKATA. , KOLKATA

In the result, the appeal of the assessee is allowed

ITA 1279/KOL/2023[2013-14]Status: DisposedITAT Kolkata20 May 2024AY 2013-14

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 250Section 250(6)Section 253(3)Section 253(5)

condone the delay and proceed to decide the appeal on merit. 8 I.T.A. No.1279/Kol/2023 Assessment Year: 2013-14 Rajib Chakraborty. 14. The only effective issue raised in the grounds of appeal is that the Ld. CIT(A) has erred in facts and on law in upholding the order of AO wherein the AO has denied the benefit of exemption claimed

KIRTI AGARWAL,KOLKATA vs. CPC TAX OFFICER WARD OFFICER 40(1), KOLKATA

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

2
ITA 24/KOL/2024[2021-22]Status: DisposedITAT Kolkata14 Aug 2024AY 2021-22

Bench: Dr. Manish Boradi.T.A. No.24/Kol/2024 Assessment Year: 2021-22

Section 143(1)Section 199Section 205Section 250

section 199 of the Act. He also submitted that default for the employer why the assessee should suffer. 6. On the other hand, Ld. DR stated that when the tax has not been deposited by the employer then, how the TDS credit can be given to the assessee. He also submitted that the delay before

ACIT, CIRCLE-32, KOLKATA, KOLKATA vs. MRS. ISHITA MOHATTA, KOLKATA

In the result the Cross Objection, No

ITA 788/KOL/2017[2013-14]Status: DisposedITAT Kolkata28 Nov 2018AY 2013-14

Bench: Shri A. T. Varkey, Jm & Dr. A.L. Saini, Am Acit, Cir-32, Kolkata Vs. Mrs. Ishita Mohatta 10B, Middleton Row, 3Rd Floor, Kolkata – 24, Park Street, Magma House, 9Th Floor, Kolkata – 700 071. 700 016. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Ajfpk 3943 P (अपीलाथ" /Assessee) (""यथ" / Respondent) .. & Co No.45/Kol/2018 (Assessment Year: 2013-14) Vs. Acit, Cir-32, Kolkata Mrs. Ishita Mohatta 24, Park Street, Magma House, 9Th 10B, Middleton Row, 3Rd Floor, Floor, Kolkata – 700 016. Kolkata – 700 071. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Ajfpk 3943 P (अपीलाथ" /Assessee) (""यथ" / Respondent) ..

For Appellant: Shri Kapil Mondal, JCIT, Sr. DRFor Respondent: Shri S. Jhajharia, AR
Section 139(1)Section 143(3)Section 54F

condone the delay and admit the appeal for hearing. 3. The grievances raised by the Revenue are as follows: In the fact and circumstance of the case the ld CIT(A)-9, Kolkata has erred in deleting the disallowance made by the AO on account of and deduction U/s 54F of the I.T. Act,61. 4. The facts

DCIT, CENTRAL CIRCLE, 1-(4), KOLKATA, KOLKATA vs. KKALPANA INDUSTRIES INDIA LIMITED, KOLKATA

In the result, appeal of the revenue is dismissed

ITA 2589/KOL/2024[2010-11]Status: DisposedITAT Kolkata03 Jul 2025AY 2010-11

Bench: Shri George Mathan & Shri Sanjay Awasthiआयकर अपील सं/Ita No.2589/Kol/2024 (निर्धारण वर्ा / Assessment Year : 2010-2011) Dcit, Central Circle-1(4), Vs Kkalpana Industries India Ltd. 4Th Floor, Room No.3, New Kolkata B.K.Market, Middleton Row, Kolkata-700071 Pan No. :Aabck 2239 D (अपीलधर्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धाररती की ओर से /Assessee By : Shri S.K.Tulsiyan, Advocate रधजस्व की ओर से /Revenue By : Shri Pankaj Pandey, Addl. Cit-Sr.Dr सुनवाई की तारीख / Date Of Hearing : 03/07/2025 घोषणा की तारीख/Date Of Pronouncement : 03/07/2025 आदेश / O R D E R Per George Mathan, Jm : This Is An Appeal Filed By The Revenue Against The Order Dated 10.07.2024 Of The Ld. Cit(A), Kolkata-20, Passed For The Assessment Year 2010-2011. 2. Shri Pankaj Pandey, Ld. Sr. Dr Appeared On Behalf Of The Revenue. Shri S.K.Tulsiyan, Ld. Ar Appeared On Behalf Of The Assessee. 3. The Appeal Of The Revenue Is Barred By 79 Days. In This Regard, The Revenue Has Filed An Application For Condonation Of Delay Stating Therein Sufficient Reasons Which Are Plausible & Not Found To Be False. Accordingly, Delay Of 79 Days In Filing The Appeal Is Condoned & The Appeal Is Admitted For Hearing. 4. It Was Submitted By The Ld. Dr That The Return Filed By The Assessee Was Originally Processed U/S.143(1) Of The Act. It Was The Submission That The Assessment Was Reopened By Issuing Of Notice U/S.148 Of The Act Dated

For Appellant: Shri S.K.Tulsiyan, AdvocateFor Respondent: Shri Pankaj Pandey, Addl. CIT-Sr.DR
Section 133(6)Section 142(1)Section 143(1)Section 148Section 68

delay of 79 days in filing the appeal is condoned and the appeal is admitted for hearing. 4. It was submitted by the ld. DR that the return filed by the assessee was originally processed u/s.143(1) of the Act. It was the submission that the assessment was reopened by issuing of notice u/s.148 of the Act dated