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20 results for “condonation of delay”+ Section 268Aclear

Sorted by relevance

Karnataka43Kolkata20Chennai10Lucknow10Telangana2Hyderabad2Jaipur2Calcutta2Mumbai1Pune1SC1Indore1

Key Topics

Section 8035Limitation/Time-bar19Addition to Income15Section 268A14Section 13213Search & Seizure13Section 2507Section 143(3)6Condonation of Delay

INCOME TAX OFFICER, WARD-5(1), KOLKATA, KOLKATA vs. VITAL ENCLAVE PRIVATE LIMITED, KOLKATA

In the result, appeal filed by the Revenue is dismissed

ITA 2407/KOL/2024[2012-13]Status: DisposedITAT Kolkata05 May 2025AY 2012-13
Section 144Section 250Section 268A

sections": [ "268A", "250", "144", "147" ], "issues": "Whether the appeal filed by the Revenue should be dismissed on the grounds of low tax effect as per CBDT circulars. Whether the delay in filing the appeal should be condoned

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 Kolkata
6
Section 80I5
Section 1485
Deduction5
18 Oct 2024
AY 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. 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 887/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 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 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. 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 896/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 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. 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

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 1281/KOL/2024[2018-19]Status: DisposedITAT Kolkata18 Oct 2024AY 2018-19

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 891/KOL/2024[2017-18]Status: DisposedITAT Kolkata18 Oct 2024AY 2017-18

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, 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 900/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 898/KOL/2024[2017-18]Status: DisposedITAT Kolkata18 Oct 2024AY 2017-18

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 1282/KOL/2024[2018-19]Status: DisposedITAT Kolkata18 Oct 2024AY 2018-19

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

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1),KOLKATA, KOLKATA vs. RAGHUPATI CONSULTANTS PRIVATE LIMITED, KOLKATA

In the result, the appeal filed by the Revenue is dismissed

ITA 1295/KOL/2024[2011-12]Status: DisposedITAT Kolkata23 Dec 2024AY 2011-12

Bench: Tribunal 07.06.2024 The Authorization dated 07.06.2024 of Pr. Commissioner of Income-Tax, Central-1, Kolkata was received in this office for filing further appeal certifying that the Appellate Order dated 18.03.2024 in appeal no. CIT(A)-Kolkata- 12/10694/2018-19 in the case of Raghupati Consultants Pvt. Ltd. PAN-AACCR8354F for the AY 2011-12 of Commissioner of Income Tax (Appeal)-26, Kolkata was received in his office on 18.03.2024. 07.06.2024 Accordingly, appeal on e-filing portal of ITAT

Section 131Section 143(3)Section 153ASection 250Section 68

delay is hereby condoned and this appeal is admitted for adjudication. 2. This appeal filed by the Revenue is against the order of the Ld. Commissioner of Income Tax (Appeals), Kolkata-26 [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 2011-12, dated

ACIT, CIRCLE-7(1), KOLKATA, KOLKATA vs. CHEMEX OIL PRIVATE LIMITED, KOLKATA

In the result, the appeals of the revenue and the Cross Objections of the assessee are hereby dismissed

ITA 176/KOL/2024[2013-2014]Status: DisposedITAT Kolkata22 Jan 2025AY 2013-2014

Bench: Sri Sanjay Garg & Shri Rakesh Mishra

Section 143(3)Section 148Section 250Section 80Section 80I

delay in filing the present appeals is hereby condoned. 3. The sole issue involved in all these appeals is as to whether the product manufactured by the assessee namely, “organic inedible fatty acid” would fall within the excluded/negative items as listed in XIII Schedule of the Act and, therefore, whether the deduction claimed by the assessee u/s. 80IC

ACIT, CIRCLE-7(1), KOLKATA, KOLKATA vs. CHEMEX OIL PRIVATE LIMITED, KOLKATA

In the result, the appeals of the revenue and the Cross Objections of the assessee are hereby dismissed

ITA 177/KOL/2024[2015-2016]Status: DisposedITAT Kolkata22 Jan 2025AY 2015-2016

Bench: Sri Sanjay Garg & Shri Rakesh Mishra

Section 143(3)Section 148Section 250Section 80Section 80I

delay in filing the present appeals is hereby condoned. 3. The sole issue involved in all these appeals is as to whether the product manufactured by the assessee namely, “organic inedible fatty acid” would fall within the excluded/negative items as listed in XIII Schedule of the Act and, therefore, whether the deduction claimed by the assessee u/s. 80IC

ACIT, CIRCLE-7(1), KOLKATA, KOLKATA vs. CHEMEX OIL PRIVATE LIMITED, KOLKATA

In the result, the appeals of the revenue and the Cross Objections of the assessee are hereby dismissed

ITA 175/KOL/2024[2012-2013]Status: DisposedITAT Kolkata22 Jan 2025AY 2012-2013

Bench: Sri Sanjay Garg & Shri Rakesh Mishra

Section 143(3)Section 148Section 250Section 80Section 80I

delay in filing the present appeals is hereby condoned. 3. The sole issue involved in all these appeals is as to whether the product manufactured by the assessee namely, “organic inedible fatty acid” would fall within the excluded/negative items as listed in XIII Schedule of the Act and, therefore, whether the deduction claimed by the assessee u/s. 80IC

ACIT, CIRCLE-7(1), KOLKATA, KOLKATA vs. CHEMEX OIL PRIVATE LIMITED, KOLKATA

In the result, the appeals of the revenue and the Cross Objections of the assessee are hereby dismissed

ITA 174/KOL/2024[2011-2012]Status: DisposedITAT Kolkata22 Jan 2025AY 2011-2012

Bench: Sri Sanjay Garg & Shri Rakesh Mishra

Section 143(3)Section 148Section 250Section 80Section 80I

delay in filing the present appeals is hereby condoned. 3. The sole issue involved in all these appeals is as to whether the product manufactured by the assessee namely, “organic inedible fatty acid” would fall within the excluded/negative items as listed in XIII Schedule of the Act and, therefore, whether the deduction claimed by the assessee u/s. 80IC

ACIT, CIRCLE-7(1), KOLKATA, KOLKATA vs. CHEMEX OIL PRIVATE LIMITED, KOLKATA

In the result, the appeals of the revenue and the Cross Objections of the assessee are hereby dismissed

ITA 173/KOL/2024[2010-2011]Status: DisposedITAT Kolkata22 Jan 2025AY 2010-2011

Bench: Sri Sanjay Garg & Shri Rakesh Mishra

Section 143(3)Section 148Section 250Section 80Section 80I

delay in filing the present appeals is hereby condoned. 3. The sole issue involved in all these appeals is as to whether the product manufactured by the assessee namely, “organic inedible fatty acid” would fall within the excluded/negative items as listed in XIII Schedule of the Act and, therefore, whether the deduction claimed by the assessee u/s. 80IC