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12 results for “condonation of delay”+ Section 246A(1)(c)clear

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Key Topics

Section 143(1)16Section 25013Section 143(3)8Limitation/Time-bar8Addition to Income8Section 12A7Section 1486Section 2o6Section 271E

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
5
Section 246A4
Condonation of Delay4
Penalty3
Section 148A
Section 149
Section 149(1)(a)
Section 151
Section 151A
Section 250

C 1. That on the facts and circumstances of the case and in law, the addition of Rs. 41,72,360/- being the Cash deposited in Bank during the Demonetization phase, after treating the same as” Unexplained” under section 69A and therefore, subjection of the same to Tax at rate specified in section, 115BBE, had been founded on conjectured

DCIT, CENTRAL CIRCLE - 2(2), KOLKATA, KOLKATA vs. M/S. RASHMI CEMENT LTD., , KOLKATA

Appeal is dismissed

ITA 1606/KOL/2017[2013-14]Status: DisposedITAT Kolkata28 Feb 2019AY 2013-14

Bench: Shri S. S. Godara, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./I.T.A Nos.1606/Kol/2017 ("नधा"रण वष" / Assessment Year: 2013-14) Dcit, Central Circle-2(2), Vs. Rashmi Cement Ltd. Kolkata 39, Shakespeare Sarani, Kolkata – 700 017. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcr 4343 R (Appellant) .. (Respondent) Appellant By : Shri Radhey Shyam, Cit-Dr Respondent By : Shri A. K. Tulsiyan, Fca सुनवाईक"तार"ख/ Date Of Hearing : 21/02/2019 घोषणाक"तार"ख/Date Of Pronouncement : 28/02/2019 आदेश / O R D E R Per Shri S. S. Godara: This Revenue’S Appeal For Assessment Year 2013-14 Arises Against The Commissioner Of Income Tax(A)-20, Kolkata Dated 13.04.2017 Passed In Case No.1119/Cc2(2)/Cit(A)/15-16 Reversing Assessing Officer’S Action Imposing Penalty Of Rs.3,09,69,700/- In His Order Dated 30.09.2015 U/S 271Aab Of The Income Tax Act, 1961 (In Short ‘The Act’). Heard Both The Parties. Case File Perused. 2. We Notice At The Time Of Hearing That This Revenue’S Appeal Suffers From Four Days Delay In Filing. It Filed Condonation Petition 06.07.2017 Describing Reasons Thereof To Various Procedural Formalities At Departmental Level. Learned Counsel Representing Assessee Is Very Fair In Not Disputing The Said Solemn Averments. We Therefore Condone The Impugned Four Days Delay In Filing Of Revenue’S Instant Appeal As Neither Intentional Nor Deliberate.

For Appellant: Shri Radhey Shyam, CIT-DRFor Respondent: Shri A. K. Tulsiyan, FCA
Section 271A

condone the impugned four days delay in filing of Revenue’s instant appeal as neither intentional nor deliberate. I.T.A Nos.1606/Kol/2017 Assessment Year: 2013-14 Rashmi Cement Ltd. 3. We proceed further to notice that the CIT(A)’s detailed discussion deleting the impugned penalty reads as follows: “6. I have considered the findings given by the A.O in the penalty

ITO, WARD-29(3), KOLKATA, KOLKATA vs. M/S. AUTO CARE, KOLKATA

In the result, the appeal of the revenue is dismissed

ITA 1484/KOL/2016[2008-09]Status: DisposedITAT Kolkata23 May 2018AY 2008-09

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 1484/Kol/2016 Assessment Year : 2008-09 Ito, Ward-29(3), Kolkata -Vs- M/S Auto Care Centre [Pan: Aahfa 8997 R] (Appellant) (Respondent)

For Appellant: Shri Saurabh Kumar, Addl. CIT Sr. DRFor Respondent: Shri Miraj D Shah, AR
Section 143(1)Section 143(3)Section 147Section 148Section 269TSection 271DSection 271E

condone the delay and admit the appeal of the revenue for adjudication. 2 M/s Auto Care Centre A.Yr.2008-09 3. The only issue to be decided in this appeal is as to whether the ld CITA was justified in deleting the penalty levied u/s 271E of the Act in the facts and circumstances of the case. 4. The brief

SOURENDRA NATH PAL,KOLKATA vs. ITO, WD-25(3), KOLKATA, KOLKATA

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

ITA 923/KOL/2015[2008-2009]Status: DisposedITAT Kolkata28 Sept 2016AY 2008-2009

Bench: Shri P.M. Jagtap

Section 143(1)Section 143(1)(a)

C(SMC)’ BENCH, KOLKATA Before Shri P.M. Jagtap, Accountant Member I.T.A. Nos. 923 & 924 /KOL/ 2015 Assessment Years: 2008-2009 & 2009-2010 Shri Sourendra Nath Pal,..........................................................Appellant Flat No. G/3, Aswini, Neelachal Abasan, 98, Rajdanga Gold Park, Kolkata-700 107 [PAN: AGHPP 1463 B] -Vs.- Assistant Commissioner of Income Tax,..................................Respondent Circle-52, Kolkata, Now ITO, Ward

TWOPIRADIAN INFOTECH PRIVATE LIMITED,KOLKATA vs. ITO WARD 2(1), KOLKATA, KOLKATA

Appeals are allowed for statistical purposes

ITA 245/KOL/2025[2020-21]Status: DisposedITAT Kolkata04 Aug 2025AY 2020-21

Bench: the Joint Commissioner (Appeals) or the Commissioner of Income Tax (Appeals) under Section 246A of the Income Tax Act, 1961, on 13/02/2024, though belatedly, vide e-Filing Acknowledgement Number: 110773970130224 for the Assessment Year 2021-22 belatedly on the grounds explained WARI the Statement of Facts and Grounds of Appeal.

Section 245Section 246ASection 250Section 253

C, Block-EP & GP, Sector-V, Salt Lake City - 700091 [PAN: AACCT5883D] ……..…...…………….... Appellant vs. ITO Ward 2(1), Kolkata, Aayakar Bhawan, Esplanade-700069 ................................. Respondent Appearances by: Assessee represented by : Soumitra Chowdhry, AR Department represented by : S.B. Chakraborthy, Sr. DR Date of concluding the hearing : 24.07.2025 Date of pronouncing the order : 04.08.2025 O R D E R PER SANJAY AWASTHI, ACCOUNTANT

TWOPIRADIAN INFOTECH PRIVATE LIMITED,KOLKATA vs. ITO WARD 2(1)-KOL, KOLKATA

Appeals are allowed for statistical purposes

ITA 246/KOL/2025[2021-22]Status: DisposedITAT Kolkata04 Aug 2025AY 2021-22

Bench: the Joint Commissioner (Appeals) or the Commissioner of Income Tax (Appeals) under Section 246A of the Income Tax Act, 1961, on 13/02/2024, though belatedly, vide e-Filing Acknowledgement Number: 110773970130224 for the Assessment Year 2021-22 belatedly on the grounds explained WAR the Statement of Facts and Grounds of Appeal.

Section 245Section 246ASection 250Section 253

C, Block-EP & GP, Sector-V, Salt Lake City - 700091 [PAN: AACCT5883D] ……..…...…………….... Appellant vs. ITO Ward 2(1), Kolkata, Aayakar Bhawan, Esplanade-700069 ................................. Respondent Appearances by: Assessee represented by : Soumitra Chowdhry, AR Department represented by : S.B. Chakraborthy, Sr. DR Date of concluding the hearing : 24.07.2025 Date of pronouncing the order : 04.08.2025 O R D E R PER SANJAY AWASTHI, ACCOUNTANT

TWOPIRADIAN INFOTECH PRIVATE LIMITED,KOLKATA vs. ITO WARD 2(1)-KOL, KOLKATA

Appeals are allowed for statistical purposes

ITA 247/KOL/2025[2022-23]Status: DisposedITAT Kolkata04 Aug 2025AY 2022-23

Bench: the Joint Commissioner (Appeals) or the Commissioner of Income Tax (Appeals) under Section 246A of the Income Tax Act, 1961, on 13/02/2024, though belatedly, vide e-Filing Acknowledgement Number: 110773970130224 for the Assessment Year 2021-22 belatedly on the grounds explained WARI the Statement of Facts and Grounds of Appeal.

Section 245Section 246ASection 250Section 253

C, Block-EP & GP, Sector-V, Salt Lake City - 700091 [PAN: AACCT5883D] ……..…...…………….... Appellant vs. ITO Ward 2(1), Kolkata, Aayakar Bhawan, Esplanade-700069 ................................. Respondent Appearances by: Assessee represented by : Soumitra Chowdhry, AR Department represented by : S.B. Chakraborthy, Sr. DR Date of concluding the hearing : 24.07.2025 Date of pronouncing the order : 04.08.2025 O R D E R PER SANJAY AWASTHI, ACCOUNTANT

STARPOINT VINIMAY PRIVATE LIMITED,KOLKATA vs. ASST COMMISSIONER OF INCOME TAX (OSD) WARD-1(1), , KOLKATA

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

ITA 340/KOL/2025[2015-2016]Status: DisposedITAT Kolkata26 Aug 2025AY 2015-2016

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 143(3)Section 250Section 5

C. The order of NFAC dated 31/5/2023 was not received on the email id bhagwati industrieswhotinuil.com which was mentioned in Form No 35. D. The Applicant through his new Chartered Accountant visited the income tax portal between 15/2/2024 to 20/2/2024 for the purposes of Vivaad Se Vishwaas and discovered that the order of NFAC dated 31/5/2023 was uploaded

GIASUDDIN SHAIKH,MURSHIDABAD vs. ACIT, CIRCLE - 42, MURSHIDABAD, MURSHIDABAD

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

ITA 1134/KOL/2024[2017-2018]Status: DisposedITAT Kolkata10 Sept 2024AY 2017-2018

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

For Appellant: NoneFor Respondent: Shri Pradip Biswas, Addl. CIT
Section 143(3)Section 250

delay is hereby condoned and the appeal is admitted for adjudication on merits. 6. Brief facts of the case are that the assessee has been carrying on the business of Labour Contract Job under N.T.P.C. Ltd. Nabarun, Murshidabad and he submitted his return of income disclosing income of Rs. 11,85,740.00 for the AY 2017-18. The assessee claimed

AVR STORAGE TANK TERMINALS PVT. LTD.,KOLKATA vs. D.C.I.T., CIRCLE - 11(1), KOLKATA, KOLKATA

In the result, the appeal is allowed for statistical purposes

ITA 1350/KOL/2024[2020-2021]Status: DisposedITAT Kolkata06 Dec 2024AY 2020-2021

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2020-21

For Appellant: Shri Dipran Mukherjee, ARFor Respondent: Shri P.P. Barman, Addl. CIT, Sr. DR
Section 115BSection 139(1)Section 143(3)Section 144BSection 234ASection 234BSection 234CSection 244ASection 250Section 32

condonation of delay, mention of filing of Form No. 10-IC and Form 3CA on Page 27 and the order of the Hon’ble Bombay High Court in Sesa Goa Ltd. (supra) relating to section 9 read with sections 5 and 40(a)(i) and Section 40(a)(ii) r.w.s. 28(i) of the Act on pages

THE PRINCIPAL, SALDIHA COLLEGE,BANKURA vs. ITO, WARD - 4(4), TDS, BANKURA & PURULIA

Appeal is allowed

ITA 2455/KOL/2018[2014-15]Status: DisposedITAT Kolkata31 Dec 2019AY 2014-15

Bench: Shri S. S. Godara, Jm & Dr. A. L. Saini, Am आयकर अपीलसं./I.T.A No.2455/Kol/2018 ("नधा"रण वष" / Assessment Year: 2014-15) The Principal, Saldiha College Vs. Ito, Ward – 4(4), Tds Bankura & Purulia Saldiha, Bankura – 722 173. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaajs 5748 K (Appellant) .. (Respondent) Appellant By : Shri S.M. Surana, Advocate Respondent By : Shri Dhrubajyoti Roy, Jcit, Sr. Dr सुनवाईक"तार"ख/ Date Of Hearing : 23/12/2019 घोषणाक"तार"ख/Date Of Pronouncement : 31/12/2019 आदेश / O R D E R Per Shri S. S. Godara, Jm This Assessee’S Appeal For Assessment Year 2014-15 Arises Against The Commissioner Of Income Tax (A), Durgapur Dated 30.07.2018 Passed In Case No.161/Cit(A)/Dgp/2017-18 Involving Proceedings U/S 200A Of The Income Tax Act, 1961 (In Short ‘The Act’). Heard Both The Parties. Case File Perused.

For Appellant: Shri S.M. Surana, AdvocateFor Respondent: Shri Dhrubajyoti Roy, JCIT, Sr. DR
Section 200ASection 234Section 234ESection 272ASection 2jSection 2oSection 44E

condone the impugned delay of 27 days in filing of the instant appeal in the interest of substantive justice. The case is now taken for adjudication on merits. 3. It transpires during the course of hearing that the sole substantive issue raised in the instant case is that of correctness of both the lower authorities’ action levying 234E late

MONDAL EDUCATION TRUST,HOOGHLY vs. DCIT, CIRCLE 23(1), , HOOGHLY

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

ITA 367/KOL/2025[2021-22]Status: DisposedITAT Kolkata06 Nov 2025AY 2021-22

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 12ASection 143(1)Section 246ASection 250

C’ BENCH, KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 367/KOL/2025 Assessment Year: 2021-22 Mondal Education Trust DCIT, Circle 23(1), Hooghly Vs. (Appellant) (Respondent) PAN: AACTM2322D Appearances: Assessee represented by : Avijit Dey, AR. Department represented by : Aditya Bikram, Sr. DR. Date of concluding the hearing : 14-August-2025 Date of pronouncing