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135 results for “condonation of delay”+ Section 253(3)clear

Sorted by relevance

Indore229Kolkata135Mumbai130Jaipur119Ahmedabad116Delhi108Lucknow103Surat102Bangalore92Chennai88Chandigarh87Pune55Raipur45Panaji39Nagpur36Hyderabad36Rajkot36Patna25Allahabad25Jabalpur21Cuttack20Visakhapatnam13Guwahati11Varanasi11Ranchi9Agra8Jodhpur8Amritsar6SC4Cochin3Dehradun1

Key Topics

Section 250376Section 555Section 25350Limitation/Time-bar50Condonation of Delay43Section 26339Section 328Section 24925Addition to Income

AWAS DEVCON PVT. LTD. ,HOWRAH vs. ITO, WARD-13(1), KOLKATA. , KOLKATA

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

ITA 1216/KOL/2023[2017-18]Status: DisposedITAT Kolkata24 Feb 2025AY 2017-18

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

For Appellant: Shri Abhishek Bansal, ARFor Respondent: Shri Arun Kanti Dutta, DR
Section 131Section 143(1)Section 143(3)Section 40A(3)

delays are condoned by admitting these appeals for adjudication. ITA No. 1217/KOL/2023 for A.Y. 2015-16 04. The only issue raised and pressed at the time of hearing is against the order of ld. CIT (A) upholding the assessment order, wherein the ld. AO has made the addition of ₹3,14,43,700/- by invoking the provisions of Section

Showing 1–20 of 135 · Page 1 of 7

23
Section 143(3)22
Section 69A15
Disallowance7

AWAS DEVCON PVT. LTD. ,HOWRAH vs. ITO, WARD-14(4), KOLKATA. , KOLKATA

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

ITA 1217/KOL/2023[2015-16]Status: DisposedITAT Kolkata24 Feb 2025AY 2015-16

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

For Appellant: Shri Abhishek Bansal, ARFor Respondent: Shri Arun Kanti Dutta, DR
Section 131Section 143(1)Section 143(3)Section 40A(3)

delays are condoned by admitting these appeals for adjudication. ITA No. 1217/KOL/2023 for A.Y. 2015-16 04. The only issue raised and pressed at the time of hearing is against the order of ld. CIT (A) upholding the assessment order, wherein the ld. AO has made the addition of ₹3,14,43,700/- by invoking the provisions of Section

LOYOLA HIGH SCHOOL,KOLKATA vs. ITO (EXEMPTION), WARD - 1(4), KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 472/KOL/2022[2016-2017]Status: DisposedITAT Kolkata20 Mar 2024AY 2016-2017

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 249Section 253Section 3Section 5

253 contemplates that the Tribunal may admit an appeal or permit filing of memorandum of cross- objections after expiry of relevant period, if it is satisfied that there was a sufficient cause for not presenting it within that period. This expression sufficient cause employed in the section has also been used identically in sub-section 3 of section

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

253(3) of the Act for preferring the appeal expired on March 1, 2010. The said appeal has been filed on May 1, 2024 and as suchthere has been a delay of 5174 days in preferring the said appeal. 3. Your petitioner states that the assessment for the relevant assessment year 2006-07 was completed by an order dated December

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

253(3) of the Act for preferring the appeal expired on March 1, 2010. The said appeal has been filed on May 1, 2024 and as suchthere has been a delay of 5174 days in preferring the said appeal. 3. Your petitioner states that the assessment for the relevant assessment year 2006-07 was completed by an order dated December

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. 5. With the assistance of the ld. Representatives, we have gone through the record carefully. Sub-section 5 of Section 253 contemplates that the Tribunal may admit an appeal or 4 ITA Nos. 1274 & 1232/KOL/2023 (A.Y. 2012-2013) Vrinda Engineers Pvt. Ltd. permit filing of memorandum of cross- objections after expiry of relevant period

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. 5. With the assistance of the ld. Representatives, we have gone through the record carefully. Sub-section 5 of Section 253 contemplates that the Tribunal may admit an appeal or 4 ITA Nos. 1274 & 1232/KOL/2023 (A.Y. 2012-2013) Vrinda Engineers Pvt. Ltd. permit filing of memorandum of cross- objections after expiry of relevant period

DCIT,CC-4(2), KOLKATA, KOLKATA vs. THARUR BHASKARAN, KOLKATA

In the result the appeal is partly allowed”

ITA 587/KOL/2023[2009-10]Status: DisposedITAT Kolkata05 Jun 2024AY 2009-10

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

3. The Registry has pointed out that the appeals are time barred by 248 days and in order to explain the delay, the Revenue has filed an application for condonation of delay. With the assistance of the ld. Representatives, we have gone through the record carefully. Sub-section 5 of Section 253

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

ITA 574/KOL/2023[2010-11]Status: DisposedITAT Kolkata05 Jun 2024AY 2010-11

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

3. The Registry has pointed out that the appeals are time barred by 248 days and in order to explain the delay, the Revenue has filed an application for condonation of delay. With the assistance of the ld. Representatives, we have gone through the record carefully. Sub-section 5 of Section 253

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

ITA 575/KOL/2023[2010-11]Status: DisposedITAT Kolkata05 Jun 2024AY 2010-11

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

3. The Registry has pointed out that the appeals are time barred by 248 days and in order to explain the delay, the Revenue has filed an application for condonation of delay. With the assistance of the ld. Representatives, we have gone through the record carefully. Sub-section 5 of Section 253

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

ITA 573/KOL/2023[2009-10]Status: DisposedITAT Kolkata05 Jun 2024AY 2009-10

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

3. The Registry has pointed out that the appeals are time barred by 248 days and in order to explain the delay, the Revenue has filed an application for condonation of delay. With the assistance of the ld. Representatives, we have gone through the record carefully. Sub-section 5 of Section 253

DCIT,CC-4(2), KOLKATA, KOLKATA vs. THARUR BHASKARAN, KOLKATA

In the result the appeal is partly allowed”

ITA 588/KOL/2023[2010-11]Status: DisposedITAT Kolkata05 Jun 2024AY 2010-11

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

3. The Registry has pointed out that the appeals are time barred by 248 days and in order to explain the delay, the Revenue has filed an application for condonation of delay. With the assistance of the ld. Representatives, we have gone through the record carefully. Sub-section 5 of Section 253

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

ITA 562/KOL/2023[2002-03]Status: DisposedITAT Kolkata05 Jun 2024AY 2002-03

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

3. The Registry has pointed out that the appeals are time barred by 248 days and in order to explain the delay, the Revenue has filed an application for condonation of delay. With the assistance of the ld. Representatives, we have gone through the record carefully. Sub-section 5 of Section 253

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

ITA 563/KOL/2023[2003-04]Status: DisposedITAT Kolkata05 Jun 2024AY 2003-04

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

3. The Registry has pointed out that the appeals are time barred by 248 days and in order to explain the delay, the Revenue has filed an application for condonation of delay. With the assistance of the ld. Representatives, we have gone through the record carefully. Sub-section 5 of Section 253

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

ITA 569/KOL/2023[2007-08]Status: DisposedITAT Kolkata05 Jun 2024AY 2007-08

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

3. The Registry has pointed out that the appeals are time barred by 248 days and in order to explain the delay, the Revenue has filed an application for condonation of delay. With the assistance of the ld. Representatives, we have gone through the record carefully. Sub-section 5 of Section 253

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

3. The Registry has pointed out that the appeals are time barred by 248 days and in order to explain the delay, the Revenue has filed an application for condonation of delay. With the assistance of the ld. Representatives, we have gone through the record carefully. Sub-section 5 of Section 253

DCIT,CC-4(2), KOLKATA, KOLKATA vs. THARUR BHASKARAN, KOLKATA

In the result the appeal is partly allowed”

ITA 585/KOL/2023[2007-08]Status: DisposedITAT Kolkata05 Jun 2024AY 2007-08

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

3. The Registry has pointed out that the appeals are time barred by 248 days and in order to explain the delay, the Revenue has filed an application for condonation of delay. With the assistance of the ld. Representatives, we have gone through the record carefully. Sub-section 5 of Section 253

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

ITA 567/KOL/2023[2005-06]Status: DisposedITAT Kolkata05 Jun 2024AY 2005-06

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

3. The Registry has pointed out that the appeals are time barred by 248 days and in order to explain the delay, the Revenue has filed an application for condonation of delay. With the assistance of the ld. Representatives, we have gone through the record carefully. Sub-section 5 of Section 253

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

ITA 568/KOL/2023[2007-08]Status: DisposedITAT Kolkata05 Jun 2024AY 2007-08

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

3. The Registry has pointed out that the appeals are time barred by 248 days and in order to explain the delay, the Revenue has filed an application for condonation of delay. With the assistance of the ld. Representatives, we have gone through the record carefully. Sub-section 5 of Section 253

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

3. The Registry has pointed out that the appeals are time barred by 248 days and in order to explain the delay, the Revenue has filed an application for condonation of delay. With the assistance of the ld. Representatives, we have gone through the record carefully. Sub-section 5 of Section 253