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425 results for “condonation of delay”+ Section 2(37)clear

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Key Topics

Section 14876Addition to Income68Section 14761Section 143(3)46Limitation/Time-bar45Section 25041Condonation of Delay40Section 26338Section 132

M/S PREMIER IRRIGATION ADRITEC (P) LTD.,KOLKATA vs. ACIT, CIR-11(1), KOLKATA , KOLKATA

In the result, the appeal of the assessee is dismissed

ITA 387/KOL/2021[2014-15]Status: DisposedITAT Kolkata20 Jan 2023AY 2014-15

Bench: Shri Sanjay Garg & Shri Girish Agrawal

Section 2(24)Section 250Section 3Section 36(1)Section 36(1)(va)Section 43B

condoned. Ground No.1 & 2 – Vide Ground Nos.1 & 2, the assessee has 4. agitated the confirmation of addition of Rs.10,10,774/- made by the Assessing Officer invoking the provisions to section 43B of the Act for delay in depositing employees contribution to provident fund and employees state insurance. 5. Heard both the sides. At the outset, we note that

Showing 1–20 of 425 · Page 1 of 22

...
27
Disallowance26
Section 6825
Section 143(1)25

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

37. This application is made bona fide and in the interest of justice. In the circumstances, your petitionerMost humbly prays for- (a)Condonation of the delay of5174days in preferring the appealagainst order dated December 31, 2009; (b)Such further or other order or ordersbe made and/or directions be given as would affordcomplete relief to your petitioner. And your petitioner

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

37. This application is made bona fide and in the interest of justice. In the circumstances, your petitionerMost humbly prays for- (a)Condonation of the delay of5174days in preferring the appealagainst order dated December 31, 2009; (b)Such further or other order or ordersbe made and/or directions be given as would affordcomplete relief to your petitioner. And your petitioner

DCIT, CIRCLE - 1, KOLKATA, KOLKATA vs. M/S. MCNALLY SAYAJI ENGINEERING LIMITED, KOLKATA

In the result, the appeals of the assessee in ITA No

ITA 1575/KOL/2011[2008-09]Status: DisposedITAT Kolkata10 Mar 2017AY 2008-09

Bench: Shri M. Balaganesh, Am & Shri Partha Sarathi Chaudhury, Jm]

For Appellant: Smt. Shreya Loyalka, CAFor Respondent: Md. Ghayas Uddin, JCIT, Sr. DR
Section 143(3)Section 14A

Delay condoned. Leave granted. Pending hearing and final disposal of the Civil appeal, Department is restrained from recovering penalty and interest which has accrued till date. It is made clear that as far as 6 ITA Nos.2776/A/2011,1575/K/2011 & 927/K/.2013 Mc Nally Sayaji Engg. Ltd.., AY 2008-09 & 2009-10 the outstanding interest demand as of date is concerned, it would

MC NALLY SAYAJI ENGINEERING LIMITED,NORTH 24 PARGANAS vs. D.C.I.T CIR - 1,KOLKATA, KOLKATA

In the result, the appeals of the assessee in ITA No

ITA 927/KOL/2013[2009-10]Status: DisposedITAT Kolkata10 Mar 2017AY 2009-10

Bench: Shri M. Balaganesh, Am & Shri Partha Sarathi Chaudhury, Jm]

For Appellant: Smt. Shreya Loyalka, CAFor Respondent: Md. Ghayas Uddin, JCIT, Sr. DR
Section 143(3)Section 14A

Delay condoned. Leave granted. Pending hearing and final disposal of the Civil appeal, Department is restrained from recovering penalty and interest which has accrued till date. It is made clear that as far as 6 ITA Nos.2776/A/2011,1575/K/2011 & 927/K/.2013 Mc Nally Sayaji Engg. Ltd.., AY 2008-09 & 2009-10 the outstanding interest demand as of date is concerned, it would

DCIT, CIRCLE -6 KOLKATA, KOLKATA vs. M/S NATIONAL INSURANCE CO. LTD., KOLKATA

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

ITA 674/KOL/2012[2005-06]Status: DisposedITAT Kolkata05 Aug 2016AY 2005-06

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am]

For Appellant: Shri Hari Shankar Lal, CITFor Respondent: Shri Sanjay Bhattacharya, FCA
Section 115JSection 143(3)

condone the delay and admit the appeals for adjudication. 2 ITA Nos. 674-982-983/Kol/2012 National Insurance Co. Ltd., AYs 2005-06,2007-08 &2008-09 ITA No. 674/Kol/2012 – Asst Year 2005-06 3. The first issue to be decided in this appeal is as to whether the ld CITA is justified in deleting the addition made on account

DCIT, CIRCLE -6 KOLKATA, KOLKATA vs. M/S NATIONAL INSURANCE CO. LTD., KOLKATA

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

ITA 982/KOL/2012[2007-08]Status: DisposedITAT Kolkata05 Aug 2016AY 2007-08

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am]

For Appellant: Shri Hari Shankar Lal, CITFor Respondent: Shri Sanjay Bhattacharya, FCA
Section 115JSection 143(3)

condone the delay and admit the appeals for adjudication. 2 ITA Nos. 674-982-983/Kol/2012 National Insurance Co. Ltd., AYs 2005-06,2007-08 &2008-09 ITA No. 674/Kol/2012 – Asst Year 2005-06 3. The first issue to be decided in this appeal is as to whether the ld CITA is justified in deleting the addition made on account

DCIT, CIRCLE -6 KOLKATA, KOLKATA vs. M/S NATIONAL INSURANCE CO. LTD., KOLKATA

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

ITA 983/KOL/2012[2008-2009]Status: DisposedITAT Kolkata05 Aug 2016AY 2008-2009

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am]

For Appellant: Shri Hari Shankar Lal, CITFor Respondent: Shri Sanjay Bhattacharya, FCA
Section 115JSection 143(3)

condone the delay and admit the appeals for adjudication. 2 ITA Nos. 674-982-983/Kol/2012 National Insurance Co. Ltd., AYs 2005-06,2007-08 &2008-09 ITA No. 674/Kol/2012 – Asst Year 2005-06 3. The first issue to be decided in this appeal is as to whether the ld CITA is justified in deleting the addition made on account

M/S BIRENDRA CHANDRA SAHA,KOLKATA vs. ACIT, CIR-39, KOLKATA, KOLKATA

In the result, the appeal of the assessee is treated as allowed

ITA 541/KOL/2014[2008-2009]Status: DisposedITAT Kolkata26 Aug 2016AY 2008-2009

Bench: Shri Waseem Ahmed & Shri K. Narasimha Chary

Section 2(22)(e)Section 263

delay is to be condoned and we condone the same. 8. Now coming to the merits of the case, challenge is only in respect of the addition made by the ld. CIT under section 263 order to a tune of Rs.95,70,953/-. According to the ld. CIT, the unsecured loan advanced by M/s. Mascot Woodcraft Pvt. Limited

RUNGTA MINES LTD.,KOLKATA vs. PRINCIPAL CIT - 1, KOLKATA , KOLKATA

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

ITA 1326/KOL/2018[2013-14]Status: DisposedITAT Kolkata06 Jan 2021AY 2013-14

Bench: Sri J. Sudhakar Reddy & Smt. Madhumita Roy)

Section 143(3)Section 263Section 37(1)

condone the delay and admit the appeal. 3. We have heard Sri Subash Agarwal, ld. Counsel for the assessee and Sri Vijay Shankar, the ld. D/R at length. On a careful consideration of the facts and circumstances of the case, perusing of the papers on record and the orders of the authorities below we hold as follows. 4. The reason

JCIT (OSD), CIR- 11(1), , KOLKATA vs. M/S. GOBIND SUGAR MILLS LTD. , KOLKATA

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

ITA 235/KOL/2023[2020-21]Status: DisposedITAT Kolkata26 Jul 2023AY 2020-21

Bench: Shri Rajpal Yadav, Hon’Ble & Dr. Manish Borad, Hon’Ble

For Appellant: Shri Ankit Goel, A/RFor Respondent: Shri Abhijit Kundu, CIT D/R
Section 115BSection 143(1)(a)Section 250Section 32(1)(iia)

condone the delay and proceed to admit the appeal for hearing. 3. The revenue has raised the following grounds of appeal:- I.T.A. No. 235/Kol/2023 Assessment Year: 2020-21 M/s. Gobind Sugar Mills Ltd. 2 “1. Whether on the facts and in the circumstances of the case and in law, the CIT(A) has erred in not applying the provisions under

SHREE KARNI MATA TRUST,KOLKATA vs. CIT(EXEMPTIION),, KOLKATA

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

ITA 1213/KOL/2025[----]Status: DisposedITAT Kolkata11 Aug 2025

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 12ASection 12A(1)(ac)Section 5Section 80G

section 5 is proved, the application must not be thrown out or any delay cannot be refused to be condoned. (h) In O.P. Kathpalia v. Lakhmir Singh AIR 1984 SC 1744, the Hon'ble Supreme Court held that if the refusal to condone the delay results in grave miscarriage of justice; it would be a ground to condone the delay

SHREE KARNI MATA TRUST,KOLKATA vs. CIT(EXEMPTION),, KOLKATA

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

ITA 1214/KOL/2025[----]Status: DisposedITAT Kolkata11 Aug 2025

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 12ASection 12A(1)(ac)Section 5Section 80G

section 5 is proved, the application must not be thrown out or any delay cannot be refused to be condoned. (h) In O.P. Kathpalia v. Lakhmir Singh AIR 1984 SC 1744, the Hon'ble Supreme Court held that if the refusal to condone the delay results in grave miscarriage of justice; it would be a ground to condone the delay

ITC LIMITED, KOLKATA. ,KOLKATA vs. DCIT,CIR-7(1),KOLKATA. , KOLKATA

In the result, both the appeals of the assessee are allowed and both the appeals of the revenue are dismissed

ITA 1318/KOL/2023[1993-94]Status: DisposedITAT Kolkata19 May 2025AY 1993-94

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

For Appellant: Shri J.P. Khaitan &For Respondent: Shri Subhendu Datta, DR
Section 143(3)Section 147Section 148Section 148(2)Section 151Section 153Section 80H

37 J L ChowringheeSquare,Kolkata, Nehru Road, Kolkata., Kolkata, Vs. West Bengal, 700069 West Bengal, 700071 (Appellant) (Respondent) Assessee by : Shri J.P. Khaitan & Shri Bikash Chanda, Shri Aakash Agrawal, Ars Revenue by : Shri Subhendu Datta, DR Date of hearing: 27.01.2025 & 16.05.2025 Date of pronouncement : 19.05.2025 O R D E R Per Rajesh Kumar, AM: Earlier case was heard

ACIT, CIRCLE-7.1, KOLKATA, AAYAKAR BHAWAN vs. ITC LIMITED, KOLKATA

In the result, both the appeals of the assessee are allowed and both the appeals of the revenue are dismissed

ITA 745/KOL/2024[1992-1993]Status: DisposedITAT Kolkata19 May 2025AY 1992-1993

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

For Appellant: Shri J.P. Khaitan &For Respondent: Shri Subhendu Datta, DR
Section 143(3)Section 147Section 148Section 148(2)Section 151Section 153Section 80H

37 J L ChowringheeSquare,Kolkata, Nehru Road, Kolkata., Kolkata, Vs. West Bengal, 700069 West Bengal, 700071 (Appellant) (Respondent) Assessee by : Shri J.P. Khaitan & Shri Bikash Chanda, Shri Aakash Agrawal, Ars Revenue by : Shri Subhendu Datta, DR Date of hearing: 27.01.2025 & 16.05.2025 Date of pronouncement : 19.05.2025 O R D E R Per Rajesh Kumar, AM: Earlier case was heard

ACIT, CIRCLE-7(1), KOLKATA, AAYAKAR BHAWAN vs. ITC LIMITED, KOLKATA

In the result, both the appeals of the assessee are allowed and both the appeals of the revenue are dismissed

ITA 744/KOL/2024[1993-1994]Status: DisposedITAT Kolkata19 May 2025AY 1993-1994

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

For Appellant: Shri J.P. Khaitan &For Respondent: Shri Subhendu Datta, DR
Section 143(3)Section 147Section 148Section 148(2)Section 151Section 153Section 80H

37 J L ChowringheeSquare,Kolkata, Nehru Road, Kolkata., Kolkata, Vs. West Bengal, 700069 West Bengal, 700071 (Appellant) (Respondent) Assessee by : Shri J.P. Khaitan & Shri Bikash Chanda, Shri Aakash Agrawal, Ars Revenue by : Shri Subhendu Datta, DR Date of hearing: 27.01.2025 & 16.05.2025 Date of pronouncement : 19.05.2025 O R D E R Per Rajesh Kumar, AM: Earlier case was heard

ACIT, CIRCLE-7(1), KOLKATA, KOLKATA vs. HI TECH SYSTEMS AND SERVICES LIMITED, KOLKATA

In the result, both the appeals of the assessee are allowed and both the appeals of the revenue are dismissed

ITA 1318/KOL/2024[2022-2023]Status: DisposedITAT Kolkata06 Jan 2025AY 2022-2023

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

For Appellant: Shri J.P. Khaitan &For Respondent: Shri Subhendu Datta, DR
Section 143(3)Section 147Section 148Section 148(2)Section 151Section 153Section 80H

37 J L ChowringheeSquare,Kolkata, Nehru Road, Kolkata., Kolkata, Vs. West Bengal, 700069 West Bengal, 700071 (Appellant) (Respondent) Assessee by : Shri J.P. Khaitan & Shri Bikash Chanda, Shri Aakash Agrawal, Ars Revenue by : Shri Subhendu Datta, DR Date of hearing: 27.01.2025 & 16.05.2025 Date of pronouncement : 19.05.2025 O R D E R Per Rajesh Kumar, AM: Earlier case was heard

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

2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this, when delay is condoned, the highest that can happen is that a cause would be decided on merit after hearing the parties. (successor of Bluebell Tradecom Pvt. Ltd.) 3. 'Every day's delay

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

2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this, when delay is condoned, the highest that can happen is that a cause would be decided on merit after hearing the parties. (successor of Bluebell Tradecom Pvt. Ltd.) 3. 'Every day's delay

ACIT, CIRCLE - 2(1), KOLKATA, KOLKATA vs. M/S. ITC INFOTECH INDIA LIMITED, KOLKATA

In the result, appeals filed by the Revenue in ITA No

ITA 2075/KOL/2017[2010-11]Status: DisposedITAT Kolkata31 Jan 2020AY 2010-11

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2075/Kol/2017 आयकरअपीलसं./Ita Nos.220 To 222/Kol/2018 ("नधा"रणवष" / Assessment Year:2010-11 To 2013-14)

For Appellant: Dr. P. K Srihari, CIT(DR) & Shri Supriyo Pal, JCIT Sr. DRFor Respondent: Shri J. P. Khaitan, Sr. Advocate & Shri Bikash Chanda, FCA
Section 143(3)Section 40

condone the delay in all appeals filed by the assessee, as these contain the identical grounds. 5. Although these appeals filed by the Revenue as well as Assessee for A.Y. 2010- 11 to 2013-14 contained multiple grounds of appeal. However, at the time of hearing, we have carefully perused all the grounds raised by the Revenue as well