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466 results for “condonation of delay”+ Section 147clear

Sorted by relevance

Mumbai979Chennai770Delhi629Ahmedabad505Hyderabad466Kolkata466Pune381Surat285Bangalore282Jaipur274Indore173Chandigarh167Visakhapatnam158Karnataka150Nagpur132Rajkot113Amritsar106Cochin101Patna92Lucknow91Raipur84Agra62Cuttack58Calcutta45Panaji43Guwahati38Jabalpur37Allahabad28Dehradun26Jodhpur18Varanasi16SC8Telangana6Ranchi5Himachal Pradesh3Andhra Pradesh2Orissa2Rajasthan1

Key Topics

Section 250246Section 14799Section 14895Addition to Income53Section 143(3)50Limitation/Time-bar43Section 6841Condonation of Delay34Section 263

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 466 · Page 1 of 24

...
30
Section 14427
Section 143(2)21
Reassessment18
Section 148A
Section 149
Section 149(1)(a)
Section 151
Section 151A
Section 250

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: “A. Grounds concerning dismissal of the Appeal, consequent upon the rejection of Condonation Petition , duly presented with regard to delayed

SURESH KUMAR PODDAR,KOLKATA vs. I.T.O., WARD - 63(4), KOLKATA, KOLKATA

In the result, appeal of the assessee is allowed

ITA 1542/KOL/2024[2011-2012]Status: DisposedITAT Kolkata06 Mar 2026AY 2011-2012

Bench: SHRI RAJESH KUMAR (Accountant Member)

Section 111ASection 132Section 132(1)Section 139(1)Section 144Section 147Section 148Section 153CSection 250Section 250o

condone the delay and admit the appeal for adjudication. 3. At the time of hearing, the assessee raised the following grounds which is extracted below: “1. That the Order passed u/s 250 is bad in law as well as on facts of the case. 2. That the Ld. CIT(A), NFAC, erred in law as well as in facts

QUALITY BAGS EXPORTERS (P) LTD.,KOLKATA vs. A.C.I.T., CC-IV, KOL, KOLKATA

In the result the appeals of the assessee are allowed

ITA 2787/KOL/2013[2001-2002]Status: DisposedITAT Kolkata02 Sept 2016AY 2001-2002

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A Nos. 2787 To 2790/Kol/2013 Assessment Years : 2001-02,2002-03,2003-04 & 2004-05

For Appellant: Shri Subash Agarwal, AdvocateFor Respondent: Shri Debasish Roy, JCIT, Sr.DR
Section 143(2)Section 143(3)Section 147Section 148Section 156Section 28Section 80H

condonation of the said delay, which is duly supported by an affidavit filed by its Chartered Accountant. The reasons given by the assesese for the delay in filing this appeal are as under:- “3. The proceedings completed u/s 143(3) of the Act was reopened for reassessment u/s 147 of the Act and reassessment order u/s 147 of the Income

VRINDA ENGINEERS PVT. LTD. ,KOLKATA vs. ACIT,C.C-1(1),KOLKATA. , KOLKATA

In the result, both the appeals of the assessee are allowed

ITA 1232/KOL/2023[AAACV9131E]Status: DisposedITAT Kolkata21 Feb 2024

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. Nos. 1274/Kol/2023 Assessment Year: 2012-2013 Vrinda Engineers Pvt. Ltd.,.......................Appellant C/O. Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2Nd Floor, Kolkata-700069 [Pan: Aaacv9131E] -Vs.- Principal Commissioner Of Income Tax,....Respondent Central-1, Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, E.M. Bypass, Kolkata-700107 -A N D- I.T.A. Nos. 1232/Kol/2023 Assessment Year: 2012-2013 Vrinda Engineers Pvt. Ltd.,.......................Appellant C/O. Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2Nd Floor, Kolkata-700069 [Pan: Aaacv9131E] -Vs.- Assistant Commissioner Of Income Tax,....Respondent Central Circle-1(1), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, E.M. Bypass, Kolkata-700107

Section 142(1)Section 143(3)Section 263Section 4

condone the delay in filing the appeal and proceed to decide the appeal on merit. 11. The solitary grievance of the assessee is that ld. Commissioner has erred in taking cognizance under section 263 and setting aside the second reassessment order dated 30.09.2019. Before adverting to the show-cause notice issued under section 263, we deem it appropriate to take

VRINDA ENGINEERS PVT. LTD. ,KOLKATA vs. PCIT, CER-1, KOLKATA. , KOLKATA

In the result, both the appeals of the assessee are allowed

ITA 1274/KOL/2023[2012-13]Status: DisposedITAT Kolkata21 Feb 2024AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. Nos. 1274/Kol/2023 Assessment Year: 2012-2013 Vrinda Engineers Pvt. Ltd.,.......................Appellant C/O. Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2Nd Floor, Kolkata-700069 [Pan: Aaacv9131E] -Vs.- Principal Commissioner Of Income Tax,....Respondent Central-1, Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, E.M. Bypass, Kolkata-700107 -A N D- I.T.A. Nos. 1232/Kol/2023 Assessment Year: 2012-2013 Vrinda Engineers Pvt. Ltd.,.......................Appellant C/O. Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2Nd Floor, Kolkata-700069 [Pan: Aaacv9131E] -Vs.- Assistant Commissioner Of Income Tax,....Respondent Central Circle-1(1), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, E.M. Bypass, Kolkata-700107

Section 142(1)Section 143(3)Section 263Section 4

condone the delay in filing the appeal and proceed to decide the appeal on merit. 11. The solitary grievance of the assessee is that ld. Commissioner has erred in taking cognizance under section 263 and setting aside the second reassessment order dated 30.09.2019. Before adverting to the show-cause notice issued under section 263, we deem it appropriate to take

DILIP KUMAR PRAMANIK,KOLKATA vs. I.T.O., WARD - 25(1),, KOLKATA

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

ITA 1580/KOL/2025[2018-2019]Status: DisposedITAT Kolkata09 Dec 2025AY 2018-2019

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 142(1)Section 250Section 272Section 273B

condonation of delay of 169 days which is as under: “1. The appellant herein has filed appeal before this Hon'ble Tribunal against order under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as "the Act") dated 21st November, 2024 which appeal was filed by the appellant against the original order under Section 147

DILIP KUMAR PRAMANIK,KOLKATA vs. I.T.O., WARD - 25(1),, KOLKATA

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

ITA 1581/KOL/2025[2018-2019]Status: DisposedITAT Kolkata09 Dec 2025AY 2018-2019

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 142(1)Section 250Section 272Section 273B

condonation of delay of 169 days which is as under: “1. The appellant herein has filed appeal before this Hon'ble Tribunal against order under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as "the Act") dated 21st November, 2024 which appeal was filed by the appellant against the original order under Section 147

DILIP KUMAR PRAMANIK,KOLKATA vs. I.T.O., WARD - 25(1),, KOLKATA

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

ITA 1579/KOL/2025[2018-2019]Status: DisposedITAT Kolkata09 Dec 2025AY 2018-2019

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 142(1)Section 250Section 272Section 273B

condonation of delay of 169 days which is as under: “1. The appellant herein has filed appeal before this Hon'ble Tribunal against order under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as "the Act") dated 21st November, 2024 which appeal was filed by the appellant against the original order under Section 147

DEEPAK BAJAJ ,KOLKATA vs. ITO, WARD 40(1), KOLKATA

In the result, the appeal of the assessee is allowed

ITA 569/KOL/2021[2009-10]Status: DisposedITAT Kolkata30 Jun 2022AY 2009-10

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 263

condone the delay and admit the appeal for adjudication. 6. The assessee has assailed the revisionary proceedings u/s 263 of the Act and consequent order as invalid and bad in law as the same are barred by limitation.the assessee has also challenged the order passed u/s 263 of the Act on the ground that the assessment is neither erroneous

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

condoning the delay in filing the Appeal under Section 253 of the Income Tax Act, 1961 (hereinafter ‘the Act”), which are as follows:- 4. After receiving the said impugned order and upon completion of due departmental procedure, the Assistant Commissioner of Income Tax, (Hqrs)-Central. Kolkata-2 vide letter dated 25.07.2022 requested the Deputy Commissioner of Income Tax, Circle

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

condoning the delay in filing the Appeal under Section 253 of the Income Tax Act, 1961 (hereinafter ‘the Act”), which are as follows:- 4. After receiving the said impugned order and upon completion of due departmental procedure, the Assistant Commissioner of Income Tax, (Hqrs)-Central. Kolkata-2 vide letter dated 25.07.2022 requested the Deputy Commissioner of Income Tax, Circle

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

condoning the delay in filing the Appeal under Section 253 of the Income Tax Act, 1961 (hereinafter ‘the Act”), which are as follows:- 4. After receiving the said impugned order and upon completion of due departmental procedure, the Assistant Commissioner of Income Tax, (Hqrs)-Central. Kolkata-2 vide letter dated 25.07.2022 requested the Deputy Commissioner of Income Tax, Circle

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

condoning the delay in filing the Appeal under Section 253 of the Income Tax Act, 1961 (hereinafter ‘the Act”), which are as follows:- 4. After receiving the said impugned order and upon completion of due departmental procedure, the Assistant Commissioner of Income Tax, (Hqrs)-Central. Kolkata-2 vide letter dated 25.07.2022 requested the Deputy Commissioner of Income Tax, Circle

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

condoning the delay in filing the Appeal under Section 253 of the Income Tax Act, 1961 (hereinafter ‘the Act”), which are as follows:- 4. After receiving the said impugned order and upon completion of due departmental procedure, the Assistant Commissioner of Income Tax, (Hqrs)-Central. Kolkata-2 vide letter dated 25.07.2022 requested the Deputy Commissioner of Income Tax, Circle

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

condoning the delay in filing the Appeal under Section 253 of the Income Tax Act, 1961 (hereinafter ‘the Act”), which are as follows:- 4. After receiving the said impugned order and upon completion of due departmental procedure, the Assistant Commissioner of Income Tax, (Hqrs)-Central. Kolkata-2 vide letter dated 25.07.2022 requested the Deputy Commissioner of Income Tax, Circle

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

condoning the delay in filing the Appeal under Section 253 of the Income Tax Act, 1961 (hereinafter ‘the Act”), which are as follows:- 4. After receiving the said impugned order and upon completion of due departmental procedure, the Assistant Commissioner of Income Tax, (Hqrs)-Central. Kolkata-2 vide letter dated 25.07.2022 requested the Deputy Commissioner of Income Tax, Circle

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

condoning the delay in filing the Appeal under Section 253 of the Income Tax Act, 1961 (hereinafter ‘the Act”), which are as follows:- 4. After receiving the said impugned order and upon completion of due departmental procedure, the Assistant Commissioner of Income Tax, (Hqrs)-Central. Kolkata-2 vide letter dated 25.07.2022 requested the Deputy Commissioner of Income Tax, Circle

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

condoning the delay in filing the Appeal under Section 253 of the Income Tax Act, 1961 (hereinafter ‘the Act”), which are as follows:- 4. After receiving the said impugned order and upon completion of due departmental procedure, the Assistant Commissioner of Income Tax, (Hqrs)-Central. Kolkata-2 vide letter dated 25.07.2022 requested the Deputy Commissioner of Income Tax, Circle

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

condoning the delay in filing the Appeal under Section 253 of the Income Tax Act, 1961 (hereinafter ‘the Act”), which are as follows:- 4. After receiving the said impugned order and upon completion of due departmental procedure, the Assistant Commissioner of Income Tax, (Hqrs)-Central. Kolkata-2 vide letter dated 25.07.2022 requested the Deputy Commissioner of Income Tax, Circle

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

Section 250

condoning the delay in filing the Appeal under Section 253 of the Income Tax Act, 1961 (hereinafter ‘the Act”), which are as follows:- 4. After receiving the said impugned order and upon completion of due departmental procedure, the Assistant Commissioner of Income Tax, (Hqrs)-Central. Kolkata-2 vide letter dated 25.07.2022 requested the Deputy Commissioner of Income Tax, Circle