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5 results for “condonation of delay”+ Section 272A(2)(K)clear

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Key Topics

Section 2o6Section 271(1)(b)5Penalty5Section 272A(2)(k)4Section 234E4Section 69A3Limitation/Time-bar3TDS3Section 272

MMJ EXPORTS PRIVATE LIMITED ,KOLKATA vs. JCIT (TDS), RANGE - 58, KOLKATA

In the result, appeal filed by the assessee is allowed

ITA 18/KOL/2019[2011-12]Status: DisposedITAT Kolkata10 Jan 2020AY 2011-12

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.18/Kol/2019 ("नधा"रणवष" / Assessment Year:2011-12)

For Appellant: NoneFor Respondent: Smt. Ranu Biswas, Addl. CIT
Section 200Section 272A(2)(k)Section 273B

section 273B of the Act. Further, the Act does not provide 273B of the Act. Further, the Act does not provide for any relaxation for late filing of quarterly Statement of TDS in the for any relaxation for late filing of quarterly Statement of TDS in the for any relaxation for late filing of quarterly Statement

ALLAHABAD BANK, NAKTALA BRANCH,KOLKATA vs. JCIT, TDS RG.57, KOLKATA, KOLKATA

2
Section 142(1)2
Condonation of Delay2

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

ITA 1384/KOL/2014[2010-2011]Status: DisposedITAT Kolkata22 Mar 2017AY 2010-2011

Bench: Shri A.T.Varkey, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.1384/Kol/2014 ("नधा"रण वष" / Assessment Year :2010-2011) Allahabad Bank, Vs. Jcit(Tds), Range-57, 10B, Middleton Row, 8Th Floor, Naktala Branch, 364/23A, Nsc Bose Road, Kolkata-700071 Kolkata-700040 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Cala 06329 B .. (अपीलाथ" /Appellant) (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri Tapas Dutta, Advocate राज"व क" ओर से /Revenue By : Md. Ghayas Uddin, Jcit सुनवाई क" तार"ख / Date Of Hearing : 23/02/2017 घोषणा क" तार"ख/Date Of Pronouncement 22/03/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2010-2011, Is Directed Against The Order Passed By The Ld. Commissioner Of Income Tax (Appeals)-Xvi, Kolkata, In Appeal No.138/Cit(A)-Xvi/Jcit,R-57/13-14/Kol, Dated 28.02.2014, Which In Turn Arises Out Of An Order Passed By The Jt.Commissoner Of Income Tax-Tds (Ao),U/S.272A(2)(K)/274 Of The Income Tax Act 1961, (Hereinafter Referred To As The ‘Act’), Dated 08.12.2011. 2. Brief Facts Of The Case Qua The Assessee Are That The Assessee Filed Quarterly Tds Returns Late Therefore The Assessing Officer (Tds) Imposed Penalty On The Assessee U/S 272A(2)(K) Of The Act At Rs.50,336/- 3. The Captioned Appeal Is Time Barred By 32 Days. The Assessee Filed Petition For Condonation Of Delay In Filing The Said Appeal. The Assessee Explained The Reasons For Delay Stating That Assessee Is A Schedule Bank

For Appellant: Shri Tapas Dutta, AdvocateFor Respondent: Md. Ghayas Uddin, JCIT
Section 1Section 206ASection 249Section 272Section 272A(2)(k)

272A(2)(k) of the Act at Rs.50,336/- 3. The captioned appeal is time barred by 32 days. The assessee filed petition for condonation of delay in filing the said appeal. The assessee explained the reasons for delay stating that assessee is a schedule bank 2 Allahabad Bank and need to take permission from the competent authority to file

DR. MURARI MOHAN KOLEY,KOLKATA vs. ITO, WD-55(3), KOLKATA, KOLKATA

In the result, assessee’s appeal is allowed

ITA 559/KOL/2014[2004-2005]Status: DisposedITAT Kolkata03 Mar 2017AY 2004-2005

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 142(1)Section 144Section 271(1)(b)

K] Kolkata-700 016 .. अपीलाथ" /Appellant ""यथ" /Respondent Shri S.M. Surana, Advocate & आवेदक क" ओर से/By Assessee Shri Sunil Surana, FCA Shri S.M. Das, Addl. CIT-DR राज"व क" ओर से/By Respondent 14-02-2017 सुनवाई क" तार"ख/Date of Hearing घोषणा क" तार"ख/Date of Pronouncement 03-03-2017 आदेश

CHAKTENTUL SKUS LTD.,,DURGAPUR vs. ITO, WARD 1(1),, DURGAPUR

ITA 1464/KOL/2025[2018-2019]Status: DisposedITAT Kolkata12 Sept 2025AY 2018-2019

Bench: 28-02-2024 & In The Process There Is Delay Of 403 Days In Filing The Instant Appeal. The Main Reason Is The Appellant Was Suffering From Prolonged Illness & Was Under Medical Supervision. The Appellant Is Attaching A Copy Of Medical Certificate Issued By The Doctor In This Respect. 2. That The Limitation Period Prescribed In Income Tax Act, 1961 For Filing The Appeal Before This Appellate Tribunal Against The Order Of The Income Tax Officer Is 60 Days From The Date Of The Receipt Of The Impugned Order.

Section 250Section 270ASection 271ASection 272A(1)(d)Section 69A

delay is hereby condoned and the appeal is admitted for adjudication. 4 The assessee has raised the following grounds of appeal: “1. That the learned Commissioner of Income tax (Appeals), National Faceless Appeal Centre, Delhi was not justified in upholding the action of the Assessing Officer by added of Rs 47,65,290.00/- u/s section 69A of The Income

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

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