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5 results for “condonation of delay”+ Section 194Hclear

Sorted by relevance

Mumbai23Delhi16Bangalore9Jaipur8Chennai7Kolkata5Hyderabad3Allahabad3Ahmedabad2Indore2Nagpur2Patna2Telangana1Visakhapatnam1Rajkot1SC1Surat1Lucknow1Chandigarh1

Key Topics

Section 143(3)5Addition to Income4Section 2503Section 403Limitation/Time-bar3Condonation of Delay3Section 69A2Section 92C2Disallowance

M/S. FUTURE DISTRIBUTORS,KOLKATA vs. PR.CIT, KOLKATA - 9, KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 277/KOL/2016[2010-2011]Status: DisposedITAT Kolkata29 Jul 2016AY 2010-2011

Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

Section 131Section 133ASection 143(3)Section 145(3)Section 263Section 40

condone the delay on the part of the assessee in filing its appeal before the Tribunal and proceed to dispose of the same on merit. 3. The relevant facts of the case giving rise to this appeal are as follows:- The assessee is a partnership firm, which carried on the business of buying, selling, trading or otherwise dealing

M/S. EPCOS INDIA PRIVATE LIMITED,NADIA vs. JCIT, RANGE - 11, KOLKATA, KOLKATA

2
ITA 278/KOL/2016[2011-2012]Status: DisposedITAT Kolkata30 Oct 2018AY 2011-2012

Bench: Sri S.S. Godara & Dr. A.L. Saini] I.T.A. No. 278/Kol/2016 Assessment Year: 2011-12 Assessment Year : 2012-13

Section 115JSection 143(3)Section 40

condoned the delay taking note that the petitioner cannot be faulted due to the latches of the lawyer. Similarly, for substantial justice, the assessee should not suffer because of earlier legal advice which the assessee realizes to be wrong and ready to correct. Therefore, in the interest of justice and fair play, the transfer pricing adjustment ordered

ASHOK KUMAR GUPTA,KOLKATA vs. ITO, WARD - 43(1), KOLKATA, KOLKATA

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1081/KOL/2024[2017-2018]Status: DisposedITAT Kolkata18 Oct 2024AY 2017-2018

Bench: Shri Rajpal Yadav & Shri Rakesh Mishraassessment Year: 2017-18

For Appellant: Deep Agarwal, AdvocateFor Respondent: Pradip Kumar Biswas, Addl. CIT
Section 133(6)Section 143(3)Section 250

delay is hereby condoned and the appeal is admitted for adjudication. It is mentioned in the affidavit at para 17 that if the matter is set aside before the Ld. CIT(A) for passing of fresh order after providing reasonable opportunity of being heard, the assessee shall duly comply and respond 3 Ashok Kumar Gupta: AY: 2017-18 before

D.C.I.T.,CIRCLE-8(2), KOLKATA vs. M/S R.P.COMTRADE LTD., KOLKATA

In the result, both the appeals filed by the revenue are dismissed

ITA 207/KOL/2020[2012-13]Status: DisposedITAT Kolkata20 May 2022AY 2012-13

Bench: Shri Rajpal Yadav & Shri Manish Boradi.T.A. No. 207/Kol/2020 Assessment Year: 2012-13 &

For Appellant: Shri Akkal Dudhewala, A/RFor Respondent: Shri G.H. Sema, Addl. CIT, D/R
Section 143(3)Section 250Section 69ASection 92C

condone the delay and admit these appeals for hearing. ITA No. 207/Kol/2020 [AY 2012-13] 5. First, we take up the appeal for AY 2012-13 in in ITA No.207/Kol/2020 arising out of the order of the Ld. CIT(A) -22, Kolkata [here-in-after ‘Ld. CIT(A)’] dated 31st October 2019 passed against the assessment order under section

D.C.I.T.,CIRCLE-8(2), KOLKATA vs. M/S R.P.COMTRADE LTD., KOLKATA

In the result, both the appeals filed by the revenue are dismissed

ITA 208/KOL/2020[2013-14]Status: DisposedITAT Kolkata20 May 2022AY 2013-14

Bench: Shri Rajpal Yadav & Shri Manish Boradi.T.A. No. 207/Kol/2020 Assessment Year: 2012-13 &

For Appellant: Shri Akkal Dudhewala, A/RFor Respondent: Shri G.H. Sema, Addl. CIT, D/R
Section 143(3)Section 250Section 69ASection 92C

condone the delay and admit these appeals for hearing. ITA No. 207/Kol/2020 [AY 2012-13] 5. First, we take up the appeal for AY 2012-13 in in ITA No.207/Kol/2020 arising out of the order of the Ld. CIT(A) -22, Kolkata [here-in-after ‘Ld. CIT(A)’] dated 31st October 2019 passed against the assessment order under section