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405 results for “condonation of delay”+ Section 13(10)clear

Sorted by relevance

Delhi876 Chennai821 Mumbai819 Hyderabad472 Jaipur426 Pune423 Kolkata405 Bangalore386 Ahmedabad366 Raipur293 Chandigarh246 Surat216 Nagpur206 Visakhapatnam178 Indore140 Rajkot124 Amritsar116 Cochin103 Lucknow94 Panaji74 Cuttack65 Patna59 SC58 Jodhpur29 Dehradun29 Agra24 Guwahati20 Jabalpur17 Allahabad14 Varanasi10 Ranchi8 A.K. SIKRI ROHINTON FALI NARIMAN2 DIPAK MISRA R.K. AGRAWAL PRAFULLA C. PANT1 A.K. SIKRI N.V. RAMANA1 R.M. LODHA ANIL R. DAVE1

Key Topics

Section 250303 Section 14890 Addition to Income56 Section 14755 Section 6840 Limitation/Time-bar37 Section 143(3)33 Condonation of Delay30 Section 80

LOYOLA HIGH SCHOOL,KOLKATA vs. ITO (EXEMPTION), WARD - 1(4), KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 472/KOL/2022[2016-2017]Status: DisposedITAT Kolkata20 Mar 2024AY 2016-2017

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 249Section 253Section 3Section 5

condonation of delay in filing of Form 9A & Form 10 by the Commissioners is not of any help to the assessee as section 13

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

Appeal is dismissed

ITA 866/KOL/2025[2018-2019]Status: DisposedITAT Kolkata

Showing 1–20 of 405 · Page 1 of 21

...

21

02 Jul 2025

AY 2018-2019

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

Section 115BSection 250Section 271ASection 69A

condoned. 3. Before us, the Ld. AR stated that the assessee has a strong case on merits and it was only due to the negligence of the tax counsel that there was non-compliance before the Ld. AO and also carelessness in filing of the appeal before the Ld. CIT(A). The Ld. AR drew our attention to the assessee

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

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

BASTUHARA SAHAYATA SAMITI,KOLKATA vs. ITO, WARD 1(2)(EXEMPTION),, KOLKATA

In the result, the appeal filed by the assessee is allowed

ITA 444/KOL/2025[2016-17]Status: DisposedITAT Kolkata28 Jul 2025AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 444/Kol/2025 Assessment Year: 2016-2017 Bastuhara Sahayata Samiti,……………….…Appellant 27/1B, Bidhan Sarani, Srimini Market, Kolkata-700006, West Bengal [Pan:Aaatb7422R] -Vs.- Income Tax Officer,……………………………..Respondent Ward-1(2), (Exemption), Kolkata, Office Of The Income Tax Officer, 10B, Middleton Row, Kolkata-700071 Appearances By: Shri S.K. Tulsian, Advocate & Ms. Puja Somani, C.A., Appeared On Behalf Of The Assessee Shri Somnath Das Biswas, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: May 20, 2025 Date Of Pronouncing The Order: July 28, 2025 O R D E R

Section 119(2)(b)Section 12ASection 142(1)Section 143(2)Section 143(3)

Condonation of delay under section 119(2)(b) of the Income- tax Act, 1961 in filing of Form no. 10 and Form No. 9A for AY 2016- 17 1.Under the provisions of section 11 of the Income-tax Act, 1961 (hereafter ‘Act’) the primary condition for grant of exemption to trust or institution in respect of income derived from property

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

13) ALR 306, Hon'ble Supreme Court held as follows: "The Legislature has conferred the power to condone delay by enacting section 5 of the Limitation Act of 1963 in order to enable the Courts to do substantial justice to parties by disposing of matters on 'merits. The expression 'sufficient cause' employed by the Legislature is adequately elastic to enable

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

13) ALR 306, Hon'ble Supreme Court held as follows: "The Legislature has conferred the power to condone delay by enacting section 5 of the Limitation Act of 1963 in order to enable the Courts to do substantial justice to parties by disposing of matters on 'merits. The expression 'sufficient cause' employed by the Legislature is adequately elastic to enable

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

In the result the appeal is partly allowed”

ITA 570/KOL/2023[2008-09]Status: DisposedITAT Kolkata05 Jun 2024AY 2008-09

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

13. In the aforesaid facts and circumstances the appellant/petitioner most humbly submits that due to unavoidable situation and circumstances, which were beyond the control of Your petitioner, there is a delay in filing the instant appeal. Such delay is unintentional and such delay may be condoned by this Hon’ble ITAT, Kolkata and the instant appeal may be heard

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

13. In the aforesaid facts and circumstances the appellant/petitioner most humbly submits that due to unavoidable situation and circumstances, which were beyond the control of Your petitioner, there is a delay in filing the instant appeal. Such delay is unintentional and such delay may be condoned by this Hon’ble ITAT, Kolkata and the instant appeal may be heard

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

13. In the aforesaid facts and circumstances the appellant/petitioner most humbly submits that due to unavoidable situation and circumstances, which were beyond the control of Your petitioner, there is a delay in filing the instant appeal. Such delay is unintentional and such delay may be condoned by this Hon’ble ITAT, Kolkata and the instant appeal may be heard

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

13. In the aforesaid facts and circumstances the appellant/petitioner most humbly submits that due to unavoidable situation and circumstances, which were beyond the control of Your petitioner, there is a delay in filing the instant appeal. Such delay is unintentional and such delay may be condoned by this Hon’ble ITAT, Kolkata and the instant appeal may be heard

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

In the result the appeal is partly allowed”

ITA 581/KOL/2023[2000-01]Status: DisposedITAT Kolkata05 Jun 2024AY 2000-01

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

13. In the aforesaid facts and circumstances the appellant/petitioner most humbly submits that due to unavoidable situation and circumstances, which were beyond the control of Your petitioner, there is a delay in filing the instant appeal. Such delay is unintentional and such delay may be condoned by this Hon’ble ITAT, Kolkata and the instant appeal may be heard

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

In the result the appeal is partly allowed”

ITA 579/KOL/2023[2013-14]Status: DisposedITAT Kolkata05 Jun 2024AY 2013-14

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

13. In the aforesaid facts and circumstances the appellant/petitioner most humbly submits that due to unavoidable situation and circumstances, which were beyond the control of Your petitioner, there is a delay in filing the instant appeal. Such delay is unintentional and such delay may be condoned by this Hon’ble ITAT, Kolkata and the instant appeal may be heard

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

13. In the aforesaid facts and circumstances the appellant/petitioner most humbly submits that due to unavoidable situation and circumstances, which were beyond the control of Your petitioner, there is a delay in filing the instant appeal. Such delay is unintentional and such delay may be condoned by this Hon’ble ITAT, Kolkata and the instant appeal may be heard

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

13. In the aforesaid facts and circumstances the appellant/petitioner most humbly submits that due to unavoidable situation and circumstances, which were beyond the control of Your petitioner, there is a delay in filing the instant appeal. Such delay is unintentional and such delay may be condoned by this Hon’ble ITAT, Kolkata and the instant appeal may be heard

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

13. In the aforesaid facts and circumstances the appellant/petitioner most humbly submits that due to unavoidable situation and circumstances, which were beyond the control of Your petitioner, there is a delay in filing the instant appeal. Such delay is unintentional and such delay may be condoned by this Hon’ble ITAT, Kolkata and the instant appeal may be heard

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

In the result the appeal is partly allowed”

ITA 571/KOL/2023[2008-09]Status: DisposedITAT Kolkata05 Jun 2024AY 2008-09

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

13. In the aforesaid facts and circumstances the appellant/petitioner most humbly submits that due to unavoidable situation and circumstances, which were beyond the control of Your petitioner, there is a delay in filing the instant appeal. Such delay is unintentional and such delay may be condoned by this Hon’ble ITAT, Kolkata and the instant appeal may be heard

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

13. In the aforesaid facts and circumstances the appellant/petitioner most humbly submits that due to unavoidable situation and circumstances, which were beyond the control of Your petitioner, there is a delay in filing the instant appeal. Such delay is unintentional and such delay may be condoned by this Hon’ble ITAT, Kolkata and the instant appeal may be heard

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

13. In the aforesaid facts and circumstances the appellant/petitioner most humbly submits that due to unavoidable situation and circumstances, which were beyond the control of Your petitioner, there is a delay in filing the instant appeal. Such delay is unintentional and such delay may be condoned by this Hon’ble ITAT, Kolkata and the instant appeal may be heard

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

In the result the appeal is partly allowed”

ITA 578/KOL/2023[2013-14]Status: DisposedITAT Kolkata05 Jun 2024AY 2013-14

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

13. In the aforesaid facts and circumstances the appellant/petitioner most humbly submits that due to unavoidable situation and circumstances, which were beyond the control of Your petitioner, there is a delay in filing the instant appeal. Such delay is unintentional and such delay may be condoned by this Hon’ble ITAT, Kolkata and the instant appeal may be heard