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485 results for “condonation of delay”+ Section 35clear

Sorted by relevance

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Key Topics

Section 250320Addition to Income44Limitation/Time-bar37Section 143(3)36Condonation of Delay30Section 6829Section 14729Section 143(1)28Section 148

THE WEST BENGAL NATIONAL UNIVERSITY OF JURIDICIAL SCIENCE,KOLKATA vs. CIT(EXEMPTION) , KOLKATA

In the result, appeal of the assessee is allowed

ITA 2643/KOL/2019[2016-17]Status: DisposedITAT Kolkata30 Sept 2020AY 2016-17
Section 10Section 12ASection 143(2)Section 2Section 263

condonation of delay by the ld. CIT(E) and grant exemption to the assessee. He did so in the assessment order the ld. CIT(E) and grant exemption to the assessee. He did so in the assessment order the ld. CIT(E) and grant exemption to the assessee. He did so in the assessment order passed

BISWAJIT ROY,JALPAIGURI vs. ITO, WARD 1(1), , JALPAIGURI

Appeal is dismissed

Showing 1–20 of 485 · Page 1 of 25

...
23
Disallowance21
Section 14A19
Section 143(2)18
ITA 866/KOL/2025[2018-2019]Status: Disposed
ITAT Kolkata
02 Jul 2025
AY 2018-2019

Bench: Him, In Limine, By Not Condoning A Delay Of 436 Days Before Him.

Section 115BSection 250Section 271ASection 69A

35 was issued. The appellant had not filed any evidence for the above claim, so it cannot be accepted. Further, the above claim of filing appeal on 15.09.2021 contradicts to the claim made in the petition for condonation filed on 03.03.2025, which is reproduced above. As observed by the Hon'ble Supreme Court in the case of Ramlal, Motilal

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

condonation of delay. After making the necessary changes and adding the necessary documents, the instant petition and the appeal were filed on May 1, 2024 after a delay of 5174 days. 34. Your petitioner states that he has at all times acted in a bona fide manner and that the instant delay has occurred due to the incorrect understanding that

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

condonation of delay. After making the necessary changes and adding the necessary documents, the instant petition and the appeal were filed on May 1, 2024 after a delay of 5174 days. 34. Your petitioner states that he has at all times acted in a bona fide manner and that the instant delay has occurred due to the incorrect understanding that

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

35, vis-à-vis with the assessee, the assessee could not lay its hand on the impugned order well in time. Therefore, a brief delay of 24 days is being prayed for condonation. 3. On the other hand, ld. D.R. submitted that the assessee should be more vigilant with its tax litigation. The impugned order was duly served upon

ARVIND METALS & MINERALS PRIVATE LIMITED,KOLKATA vs. DCIT, CIRCLE - 4(1), KOLKATA, KOLKATA

Appeal is allowed for statistical purposes

ITA 1785/KOL/2018[2013-14]Status: DisposedITAT Kolkata31 Jan 2020AY 2013-14

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2013-14

Section 124Section 143(3)

35 while filing the online appeal as under:- 1. That the appellant Company received order U/s 143(3) alongwith demand notice etc., on 01.06.2016. 2. That the due date of filing appeal as reckoned from date of receipt expired on 30.06.2016. 3. That appeal u/s.1246A against order us. 143(3) dated 29.03.2016 could not be filed in time because

BOUTIQUE DE FLEUR,KOLKATA vs. ITO, WARD 45(2), , KOLKATA

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

ITA 446/KOL/2025[2017-2018]Status: DisposedITAT Kolkata25 Aug 2025AY 2017-2018

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Rajesh Kumari.T.A. No. 446/Kol/2025 Assessment Year: 2017-2018 Boutique De Fleur,………………………………..Appellant Lawgical Consultants, 2D, Bentinck Street, Unit No. A, 3Rd Floor, Kolkata-700001 [Pan:Aajfb1035D] -Vs.- Income Tax Officer,………………………….....Respondent Ward-45(2), Kolkata, 3, Government Place (West), Kolkata-700001 Appearances By: N O N E, Appeared On Behalf Of The Assessee Shri Dheeraj, Addl. Cit, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: August 05, 2025 Date Of Pronouncing The Order: August 25, 2025 O R D E R

Section 115BSection 133(6)Section 140Section 142(1)Section 249(2)Section 69A

delay for non-filing of condonation petition within the specified time limit before him in conformity with the provisions of section 249(2) of the Act. The ld. A.R. further submitted that the assessee was not aware of the date of hearing before the ld. CIT(Appeals). Though the assessee in the Form No. 35

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

In the result the appeal is partly allowed”

ITA 577/KOL/2023[2011-12]Status: DisposedITAT Kolkata05 Jun 2024AY 2011-12

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

Section 250

35 590/K/23 2013-2014 Tharur 30.06.2022 u/s 250 23.04.2015 271(1)(c) Bhaskaran 2. The Registry has pointed out that all these appeals are time barred by 248 days. In order to explain the delay, Department has filed an application for condonation of the delay and such application reads as under:- “Nalini Bhaskaran A.Y. 1999-2000 Condonation of Delay

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

In the result the appeal is partly allowed”

ITA 559/KOL/2023[2000-01]Status: DisposedITAT Kolkata05 Jun 2024AY 2000-01

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

Section 250

35 590/K/23 2013-2014 Tharur 30.06.2022 u/s 250 23.04.2015 271(1)(c) Bhaskaran 2. The Registry has pointed out that all these appeals are time barred by 248 days. In order to explain the delay, Department has filed an application for condonation of the delay and such application reads as under:- “Nalini Bhaskaran A.Y. 1999-2000 Condonation of Delay

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

35 590/K/23 2013-2014 Tharur 30.06.2022 u/s 250 23.04.2015 271(1)(c) Bhaskaran 2. The Registry has pointed out that all these appeals are time barred by 248 days. In order to explain the delay, Department has filed an application for condonation of the delay and such application reads as under:- “Nalini Bhaskaran A.Y. 1999-2000 Condonation of Delay

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

35 590/K/23 2013-2014 Tharur 30.06.2022 u/s 250 23.04.2015 271(1)(c) Bhaskaran 2. The Registry has pointed out that all these appeals are time barred by 248 days. In order to explain the delay, Department has filed an application for condonation of the delay and such application reads as under:- “Nalini Bhaskaran A.Y. 1999-2000 Condonation of Delay

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

35 590/K/23 2013-2014 Tharur 30.06.2022 u/s 250 23.04.2015 271(1)(c) Bhaskaran 2. The Registry has pointed out that all these appeals are time barred by 248 days. In order to explain the delay, Department has filed an application for condonation of the delay and such application reads as under:- “Nalini Bhaskaran A.Y. 1999-2000 Condonation of Delay

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

35 590/K/23 2013-2014 Tharur 30.06.2022 u/s 250 23.04.2015 271(1)(c) Bhaskaran 2. The Registry has pointed out that all these appeals are time barred by 248 days. In order to explain the delay, Department has filed an application for condonation of the delay and such application reads as under:- “Nalini Bhaskaran A.Y. 1999-2000 Condonation of Delay

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

35 590/K/23 2013-2014 Tharur 30.06.2022 u/s 250 23.04.2015 271(1)(c) Bhaskaran 2. The Registry has pointed out that all these appeals are time barred by 248 days. In order to explain the delay, Department has filed an application for condonation of the delay and such application reads as under:- “Nalini Bhaskaran A.Y. 1999-2000 Condonation of Delay

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

35 590/K/23 2013-2014 Tharur 30.06.2022 u/s 250 23.04.2015 271(1)(c) Bhaskaran 2. The Registry has pointed out that all these appeals are time barred by 248 days. In order to explain the delay, Department has filed an application for condonation of the delay and such application reads as under:- “Nalini Bhaskaran A.Y. 1999-2000 Condonation of Delay

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

In the result the appeal is partly allowed”

ITA 576/KOL/2023[2011-12]Status: DisposedITAT Kolkata05 Jun 2024AY 2011-12

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

Section 250

35 590/K/23 2013-2014 Tharur 30.06.2022 u/s 250 23.04.2015 271(1)(c) Bhaskaran 2. The Registry has pointed out that all these appeals are time barred by 248 days. In order to explain the delay, Department has filed an application for condonation of the delay and such application reads as under:- “Nalini Bhaskaran A.Y. 1999-2000 Condonation of Delay

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

In the result the appeal is partly allowed”

ITA 564/KOL/2023[2004-05]Status: DisposedITAT Kolkata05 Jun 2024AY 2004-05

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

Section 250

35 590/K/23 2013-2014 Tharur 30.06.2022 u/s 250 23.04.2015 271(1)(c) Bhaskaran 2. The Registry has pointed out that all these appeals are time barred by 248 days. In order to explain the delay, Department has filed an application for condonation of the delay and such application reads as under:- “Nalini Bhaskaran A.Y. 1999-2000 Condonation of Delay

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

35 590/K/23 2013-2014 Tharur 30.06.2022 u/s 250 23.04.2015 271(1)(c) Bhaskaran 2. The Registry has pointed out that all these appeals are time barred by 248 days. In order to explain the delay, Department has filed an application for condonation of the delay and such application reads as under:- “Nalini Bhaskaran A.Y. 1999-2000 Condonation of Delay

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

In the result the appeal is partly allowed”

ITA 572/KOL/2023[2009-10]Status: DisposedITAT Kolkata05 Jun 2024AY 2009-10

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

Section 250

35 590/K/23 2013-2014 Tharur 30.06.2022 u/s 250 23.04.2015 271(1)(c) Bhaskaran 2. The Registry has pointed out that all these appeals are time barred by 248 days. In order to explain the delay, Department has filed an application for condonation of the delay and such application reads as under:- “Nalini Bhaskaran A.Y. 1999-2000 Condonation of Delay

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

35 590/K/23 2013-2014 Tharur 30.06.2022 u/s 250 23.04.2015 271(1)(c) Bhaskaran 2. The Registry has pointed out that all these appeals are time barred by 248 days. In order to explain the delay, Department has filed an application for condonation of the delay and such application reads as under:- “Nalini Bhaskaran A.Y. 1999-2000 Condonation of Delay