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120 results for “condonation of delay”+ Section 153Aclear

Sorted by relevance

Chennai436Delhi422Mumbai249Hyderabad176Bangalore127Kolkata120Jaipur109Ahmedabad85Amritsar76Pune75Visakhapatnam63Surat51Cochin48Chandigarh45Nagpur30Patna22Indore17Rajkot16Cuttack16Guwahati16Raipur14Karnataka11Ranchi9Dehradun9Lucknow9Calcutta8Jodhpur8Panaji7Telangana5SC4Orissa2Jabalpur2Punjab & Haryana1Allahabad1

Key Topics

Section 153A124Section 26373Limitation/Time-bar56Section 13255Addition to Income54Search & Seizure38Section 143(3)37Condonation of Delay36Section 250

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

Showing 1–20 of 120 · Page 1 of 6

33
Section 271(1)30
Section 143(2)29
Section 6828

M/S. SPAN FOUNDATION PVT. LTD.,,KOLKATA vs. DCIT, CENTRAL CIRCLE - 3(2), KOLKATA , KOLKATA

In the result, appeal of the assessee is allowed

ITA 2521/KOL/2017[2009-10]Status: DisposedITAT Kolkata18 Apr 2018AY 2009-10

Bench: Shri A. T Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं/.Ita No.2519/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Garg Brothers Pvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaacg 9775 F (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2520/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Cliff Treximpvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aabcc 0961 E (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2521/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Span Foundation Pvt. Vs. Dcit, Central Circle- Ltd. 3(2), Kolkata Aayakar Bhawan Poorva, 110, 57, Burtolla Street, Shantipally, Kolkata – 700 107. Kolkata – 700 007. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaecs 4605 C (Assessee) .. (Revenue)

For Appellant: Shri S.K. Tulsiyan, Advocate & Bhoomija Verma, ARFor Respondent: Shri G. Mallikarjuna, CIT(DR)
Section 263

condone the delay and admit the appeal for hearing. 4. These three appeals filed by the different assessee’s emanate from a common search conducted at their premises, involves common and identical issues, therefore, appeals have been heard together and are being disposed of by this consolidated order. For the sake of convenience, since facts remain similar and the grounds

M/S. CLIFF TREXIM PVT. LTD., ,KOLKATA vs. DCIT, CENTRAL CIRCLE - 3(2), KOLKATA , KOLKATA

In the result, appeal of the assessee is allowed

ITA 2520/KOL/2017[2009-10]Status: DisposedITAT Kolkata18 Apr 2018AY 2009-10

Bench: Shri A. T Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं/.Ita No.2519/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Garg Brothers Pvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaacg 9775 F (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2520/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Cliff Treximpvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aabcc 0961 E (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2521/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Span Foundation Pvt. Vs. Dcit, Central Circle- Ltd. 3(2), Kolkata Aayakar Bhawan Poorva, 110, 57, Burtolla Street, Shantipally, Kolkata – 700 107. Kolkata – 700 007. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaecs 4605 C (Assessee) .. (Revenue)

For Appellant: Shri S.K. Tulsiyan, Advocate & Bhoomija Verma, ARFor Respondent: Shri G. Mallikarjuna, CIT(DR)
Section 263

condone the delay and admit the appeal for hearing. 4. These three appeals filed by the different assessee’s emanate from a common search conducted at their premises, involves common and identical issues, therefore, appeals have been heard together and are being disposed of by this consolidated order. For the sake of convenience, since facts remain similar and the grounds

M/S. GARG BROTHERS PVT. LTD.,,KOLKATA vs. DCIT, CENTRAL CIRCLE - 3(2), KOLKATA , KOLKATA

In the result, appeal of the assessee is allowed

ITA 2519/KOL/2017[2009-10]Status: DisposedITAT Kolkata18 Apr 2018AY 2009-10

Bench: Shri A. T Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं/.Ita No.2519/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Garg Brothers Pvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaacg 9775 F (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2520/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Cliff Treximpvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aabcc 0961 E (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2521/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Span Foundation Pvt. Vs. Dcit, Central Circle- Ltd. 3(2), Kolkata Aayakar Bhawan Poorva, 110, 57, Burtolla Street, Shantipally, Kolkata – 700 107. Kolkata – 700 007. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaecs 4605 C (Assessee) .. (Revenue)

For Appellant: Shri S.K. Tulsiyan, Advocate & Bhoomija Verma, ARFor Respondent: Shri G. Mallikarjuna, CIT(DR)
Section 263

condone the delay and admit the appeal for hearing. 4. These three appeals filed by the different assessee’s emanate from a common search conducted at their premises, involves common and identical issues, therefore, appeals have been heard together and are being disposed of by this consolidated order. For the sake of convenience, since facts remain similar and the grounds

BENI PRASAD LAHOTI,HOWRAH vs. DCIT, CC-2(2), KOLKATA

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

ITA 302/KOL/2022[2008-09]Status: DisposedITAT Kolkata27 Dec 2022AY 2008-09

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 132Section 132(4)Section 139Section 14ASection 153ASection 271(1)(c)

153A, vis-a-vis the income filed under section 139(1), the assessee cannot be visited with penalty. Assessment Years: 2008-2009, 2009-10, 2010-2011, 2012-2013 Beni Prasad Lahoti 11. Relying upon both these decisions, we allow all these appeals of the assessee and delete the penalties. 12. The Registry has pointed out a delay of 95 days

BENI PRASAD LAHOTI,HOWRAH vs. DCIT, CC-2(2), KOLKATA

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

ITA 306/KOL/2022[2012-13]Status: DisposedITAT Kolkata27 Dec 2022AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 132Section 132(4)Section 139Section 14ASection 153ASection 271(1)(c)

153A, vis-a-vis the income filed under section 139(1), the assessee cannot be visited with penalty. Assessment Years: 2008-2009, 2009-10, 2010-2011, 2012-2013 Beni Prasad Lahoti 11. Relying upon both these decisions, we allow all these appeals of the assessee and delete the penalties. 12. The Registry has pointed out a delay of 95 days

DCIT, CENTRAL CIRCLE- 4(3), KOLKATA, KOLKATA vs. RAJESH JAIN, KOLKATA

In the result, both the appeals of the revenue are dismissed

ITA 1006/KOL/2024[2019-20]Status: DisposedITAT Kolkata17 Dec 2024AY 2019-20

Bench: Shri Rajesh Kumar, Am& Shri Pradip Kumar Choubey, Jm]

Section 132Section 132(4)Section 153A

delay is condoned and the appeals are admitted for adjudication. First, we take up ITA No. 1006/Kol/2024. 3. Ground no. 1 of the revenue is against the deleting the addition of Rs.4,94,43,275/- in respect of undisclosed sales by the assessee without appreciating the materials brought on record and facts evaluated by the AO in the assessment order

DCIT, CC-4(3), KOLKATA, KOLKATA vs. RAJESH JAIN, KOLKATA

In the result, both the appeals of the revenue are dismissed

ITA 1005/KOL/2024[2018-19]Status: DisposedITAT Kolkata17 Dec 2024AY 2018-19

Bench: Shri Rajesh Kumar, Am& Shri Pradip Kumar Choubey, Jm]

Section 132Section 132(4)Section 153A

delay is condoned and the appeals are admitted for adjudication. First, we take up ITA No. 1006/Kol/2024. 3. Ground no. 1 of the revenue is against the deleting the addition of Rs.4,94,43,275/- in respect of undisclosed sales by the assessee without appreciating the materials brought on record and facts evaluated by the AO in the assessment order

NANDILAL RUNGTA,KOLKATA vs. DCIT, CC-V, KOLKATA, KOLKATA

In the result, the appeals of the assessee in ITA Nos

ITA 1319/KOL/2016[2010-2011]Status: DisposedITAT Kolkata09 Mar 2017AY 2010-2011

Bench: Shri M. Balaganesh, Am & Shri S. S. Viswanethra Ravi, Jm]

For Appellant: Shri Subash Agarwal, AdvocateFor Respondent: Shri R. S. Biswas, JCIT
Section 10Section 132Section 133ASection 143(3)Section 14ASection 153ASection 263

153A /153D of the Act dated 6.3.2014 treating it as erroneous and prejudicial to the interests of the revenue and directed the ld AO to make assessment de novo after giving full opportunity to the assessee. 2.5. Pursuant to the said order u/s 263 of the Act by the ld CIT on 3.9.2015, the ld AO framed the assessment vide

MUKUND RUNGTA,KOLKATA vs. DCIT, CC-V, KOLKATA, KOLKATA

In the result, the appeals of the assessee in ITA Nos

ITA 1317/KOL/2016[2010-2011]Status: DisposedITAT Kolkata09 Mar 2017AY 2010-2011

Bench: Shri M. Balaganesh, Am & Shri S. S. Viswanethra Ravi, Jm]

For Appellant: Shri Subash Agarwal, AdvocateFor Respondent: Shri R. S. Biswas, JCIT
Section 10Section 132Section 133ASection 143(3)Section 14ASection 153ASection 263

153A /153D of the Act dated 6.3.2014 treating it as erroneous and prejudicial to the interests of the revenue and directed the ld AO to make assessment de novo after giving full opportunity to the assessee. 2.5. Pursuant to the said order u/s 263 of the Act by the ld CIT on 3.9.2015, the ld AO framed the assessment vide

POONAM MOHTA,KOLKATA vs. ACIT, C.C-1(1), KOLKATA, KOLKATA

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

ITA 1239/KOL/2023[2015-16]Status: DisposedITAT Kolkata20 Feb 2025AY 2015-16

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 250Section 271A

condone the delay and admit the appeal for adjudication on merits. 2. The assessee is in appeal before the Bench raising the following grounds of appeal: “1) That under the facts and circumstances of the case the Id CIT(A) erred in confirming the action of the Ld. AO in imposition of penalty amounting

ANUPAMA VINTRADE PRIVATE LIMITED,KOLKATA vs. ITO, WARD 10(2), KOLKATA

In the result, the appeal filed by the assessee is allowed and the appeal of Revenue is dismissed

ITA 1313/KOL/2025[2015-16]Status: DisposedITAT Kolkata27 Oct 2025AY 2015-16

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyassessment Year: 2015-16 Anupama Vintrade Pvt. Ltd..….……………………….……….……….……Appellant 77, 4Th Floor, Room 422, Elliot Road, Kol-700016.. [Pan: Aahca5675R] Vs. Ito, Ward-10(2), Kolkata….……………………………….....……...…..…..Respondent Appearances By: Shri Somnath Ghosh, Advocate, Appeared On Behalf Of The Appellant. Shri Manas Mondal, Addl. Cit-Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 16, 2025 Date Of Pronouncing The Order : October 27, 2025 Order Per Pradip Kumar Choubey: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 08.03.2025 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). The Appeal Has Been Filed By The Assessee With A Delay Of 14 Days. 2. The Assessee Has Filed An Affidavit For Condonation Of The Delay. After Considering The Reasons Cited In The Affidavit For Condonation Of Delay, We Find That The Reasons Are Valid & Consequently, The Delay In Filing The Appeal Is Hereby Condoned & We Proceed To Dispose Of The Appeal On Merits.

Section 133(6)Section 143(1)Section 147Section 148Section 148ASection 149(1)(b)Section 250

delay in filing the appeal is hereby condoned and we proceed to dispose of the appeal on merits. 3. Brief facts of the case of the assessee are that the assessee being a domestica company filed its return of income for the A.Y 2015-16 on Anupama Vintrade Pvt. Ltd 11.03.2016 declaring total income of Rs.23,32,310/-. The said

BENI PRASAD LAHOTI,HOWRAH vs. DCIT, CC-2(2), KOLKATA

In the result, both the appeals of the assessee are

ITA 305/KOL/2022[2011-12]Status: DisposedITAT Kolkata12 Dec 2022AY 2011-12

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 132Section 143(3)Section 153ASection 271(1)(c)Section 274

condone the delay and proceed to decide the appeals on merit. 3. In both the appeals, the assessee has challenged the imposition of penalty of Rs.33,609/- in A.Y. 2007-08 and Rs.1,35,315/- in A.Y. 2011-12. Since common grounds are involved in both the years, we take up the matter for A.Y. 2007-08 to discuss

SALARPURIA PROPERTIES PVT. LTD.,KOLKATA vs. D.C.I.T., CENTRAL CIRCLE - 1(2), KOLKATA

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

ITA 1986/KOL/2024[2012-2013]Status: DisposedITAT Kolkata25 Jul 2025AY 2012-2013

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 51

Section 51 of the Indian 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 the courts to apply the law in a meaning- ful manner which subserves the ends of justice--that being

DCIT,CC-1(3),KOLKATA, KOLKATA vs. SAMRIDDHI METALS PVT. LTD., KOLKATA

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

ITA 897/KOL/2024[2015-16]Status: DisposedITAT Kolkata18 Oct 2024AY 2015-16

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

For Appellant: Shri A. K. Tulsiyan, FCAFor Respondent: Shri A. Kundu, CIT, DR
Section 132Section 268A

condone the delay and admit all the appeals for hearing on merits. 2. At the outset, Ld. Counsel for the assessee has submitted that the tax effect involved in three appeals of the revenue i.e. ITA No. 1279/Kol/2024, and ITA No. 1282/Kol/2024 is less than the prescribed monetary limit of Rs. 60 lakh for filing appeal by the revenue before

DCIT, CC-1(3), KOLKATA, KOLKATA vs. SUMANGAL DEALMARK PVT. LTD., KOLKATA

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

ITA 886/KOL/2024[2014-15]Status: DisposedITAT Kolkata18 Oct 2024AY 2014-15

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

For Appellant: Shri A. K. Tulsiyan, FCAFor Respondent: Shri A. Kundu, CIT, DR
Section 132Section 268A

condone the delay and admit all the appeals for hearing on merits. 2. At the outset, Ld. Counsel for the assessee has submitted that the tax effect involved in three appeals of the revenue i.e. ITA No. 1279/Kol/2024, and ITA No. 1282/Kol/2024 is less than the prescribed monetary limit of Rs. 60 lakh for filing appeal by the revenue before

DCIT,CC-1(3),KOLKATA, KOLKATA vs. SAMRIDDHI METALS PVT. LTD., KOLKATA

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

ITA 899/KOL/2024[2019-20]Status: DisposedITAT Kolkata18 Oct 2024AY 2019-20

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

For Appellant: Shri A. K. Tulsiyan, FCAFor Respondent: Shri A. Kundu, CIT, DR
Section 132Section 268A

condone the delay and admit all the appeals for hearing on merits. 2. At the outset, Ld. Counsel for the assessee has submitted that the tax effect involved in three appeals of the revenue i.e. ITA No. 1279/Kol/2024, and ITA No. 1282/Kol/2024 is less than the prescribed monetary limit of Rs. 60 lakh for filing appeal by the revenue before

DCIT, CC-1(3), KOLKATA vs. PRAFUL ENTERPRISES PVT. LTD., KOLKATA

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

ITA 894/KOL/2024[2013-14]Status: DisposedITAT Kolkata18 Oct 2024AY 2013-14

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

For Appellant: Shri A. K. Tulsiyan, FCAFor Respondent: Shri A. Kundu, CIT, DR
Section 132Section 268A

condone the delay and admit all the appeals for hearing on merits. 2. At the outset, Ld. Counsel for the assessee has submitted that the tax effect involved in three appeals of the revenue i.e. ITA No. 1279/Kol/2024, and ITA No. 1282/Kol/2024 is less than the prescribed monetary limit of Rs. 60 lakh for filing appeal by the revenue before

DCIT,CC-1(3),KOLKATA, KOLKATA vs. SUMANGAL DEALMARK PVT. LTD., KOLKATA

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

ITA 890/KOL/2024[2016-17]Status: DisposedITAT Kolkata18 Oct 2024AY 2016-17

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

For Appellant: Shri A. K. Tulsiyan, FCAFor Respondent: Shri A. Kundu, CIT, DR
Section 132Section 268A

condone the delay and admit all the appeals for hearing on merits. 2. At the outset, Ld. Counsel for the assessee has submitted that the tax effect involved in three appeals of the revenue i.e. ITA No. 1279/Kol/2024, and ITA No. 1282/Kol/2024 is less than the prescribed monetary limit of Rs. 60 lakh for filing appeal by the revenue before

DCIT, CC-1(3), KOLKATA, KOLKATA vs. DISHA REALCON PVT. LTD., KOLKATA

In the result, all the captioned appeals of the revenue are dismissed and the Cross Objection of the assessee is allowed

ITA 1279/KOL/2024[2015-16]Status: DisposedITAT Kolkata18 Oct 2024AY 2015-16

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

For Appellant: Shri A. K. Tulsiyan, FCAFor Respondent: Shri A. Kundu, CIT, DR
Section 132Section 268A

condone the delay and admit all the appeals for hearing on merits. 2. At the outset, Ld. Counsel for the assessee has submitted that the tax effect involved in three appeals of the revenue i.e. ITA No. 1279/Kol/2024, and ITA No. 1282/Kol/2024 is less than the prescribed monetary limit of Rs. 60 lakh for filing appeal by the revenue before