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461 results for “condonation of delay”+ Section 36(2)clear

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Key Topics

Addition to Income74Limitation/Time-bar57Section 25055Condonation of Delay46Section 6844Disallowance43Section 143(3)40Section 143(1)37Section 143(2)

M/S PREMIER IRRIGATION ADRITEC (P) LTD.,KOLKATA vs. ACIT, CIR-11(1), KOLKATA , KOLKATA

In the result, the appeal of the assessee is dismissed

ITA 387/KOL/2021[2014-15]Status: DisposedITAT Kolkata20 Jan 2023AY 2014-15

Bench: Shri Sanjay Garg & Shri Girish Agrawal

Section 2(24)Section 250Section 3Section 36(1)Section 36(1)(va)Section 43B

sections 2(24)(x) and 36(1)(va) for the alleged delay in depositing the Employees Contribution to Provident Fund and Employees State Insurance under the relevant Act but deposited before the due date of furnishing the return of income. I.T.A. No.387/Kol/2021 Assessment Year: 2014-15 M/s Premier Irrigation Adritec (P) Ltd 2 That the Learned Commissioner of Income

Showing 1–20 of 461 · Page 1 of 24

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28
Section 14A28
Section 26327
Section 36(1)(va)27

BRAINWARE CONSULTANCY PVT LTD,KOLKATA vs. DCIT, CIR. 10, KOLKATA

In the result, appeal of the assessee is dismissed

ITA 89/KOL/2021[2012-13]Status: DisposedITAT Kolkata31 Oct 2022AY 2012-13

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2012-13 Brainware Consultancy Deputy Commissioner Of Pvt. Ltd., Plot – Y8, Block- Vs Income Tax, Circle-10, Ep, Sector-V, Salt Lake, . Kolkata. Kolkata-700 091. (Pan: Aabcb0753D) (Appellant) (Respondent)

For Appellant: Shri Dipankar Guha, AdvocateFor Respondent: Smt. Ranu Biswas, Addl. CIT, DR
Section 154Section 2(24)Section 3Section 36(1)Section 36(1)(va)Section 43B

section 154/143(3) of the Income-tax Act, 1961 (hereinafter referred to as the Act) by DCIT, Circle-10, Kolkata, dated 23.01.2014. 2. At the outset, registry has pointed out that there is a delay of 1612 days in filing the present appeal before the Tribunal. A petition for condonation of delay in filing the appeal is placed on record

KALIPADA SAHA,HOOGHLY vs. ITO, WARD 24(3), HOOGHLY

In the result, appeal of the assessee is dismissed

ITA 1447/KOL/2023[2018-19]Status: DisposedITAT Kolkata05 Mar 2024AY 2018-19

Bench: Shri Sanjay Garg&Shri Rajesh Kumar]

Section 2Section 2(24)Section 2(24)(x)Section 3Section 36Section 36(1)Section 36(1)(iv)Section 36(1)(va)Section 43B

2 AY: 2018-19 Kalipada Saha appeal to be on account of the assessee being down with high fever and hence the assessee could not file this appeal within the due time limit. The Ld. D.R had not made any objections for condoning the delay. Accordingly, we condone the delay and admit the appeal for hearing. 3. At the outset

TRIO TREND EXPORTS PVT. LTD.,KOLKATA vs. DCIT, CIR. 11(1), KOLKATA

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

ITA 602/KOL/2021[2019-20]Status: DisposedITAT Kolkata16 Feb 2022AY 2019-20

Bench: Shri A. T. Varkey & Shri Rajesh Kumar]

Section 139Section 2(24)(x)Section 36(1)(va)Section 43B

condone the delay and admit these appeals for hearing. 3. At the outset, the Ld. AR of the assessee pointed out that the only issue in these appeals are against the action of the Ld. CIT(A) confirming disallowance of employees’ contribution made to the respective funds of the Government under PF & ESI Act. According to the authorities below, since

TRIO TREND EXPORTS PVT. LTD.,KOLKATA vs. DCIT, CIR. 11(1), KOLKATA

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

ITA 601/KOL/2021[2018-19]Status: DisposedITAT Kolkata16 Feb 2022AY 2018-19

Bench: Shri A. T. Varkey & Shri Rajesh Kumar]

Section 139Section 2(24)(x)Section 36(1)(va)Section 43B

condone the delay and admit these appeals for hearing. 3. At the outset, the Ld. AR of the assessee pointed out that the only issue in these appeals are against the action of the Ld. CIT(A) confirming disallowance of employees’ contribution made to the respective funds of the Government under PF & ESI Act. According to the authorities below, since

DCIT, CIR. 5(1), KOLKATA vs. KARAM CHAND THAPAR & BROS COAL SALES LTD., KOLKATA

In the result, appeal of the Revenue for AY 2015-16 is partly allowed and appeal for AY 2016-17 is dismissed

ITA 320/KOL/2021[2015-16]Status: DisposedITAT Kolkata28 Feb 2023AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawali.T.A. Nos. 320 & 321/Kol/2021 Assessment Years: 2015-16 & 2016-17 Deputy Commissioner Of Income Tax,........Appellant Circle-5(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 -Vs.- Karam Chand Thapar & Bros. Coal Sales Limited,........................Respondent 25, Brabourne Road, Kolkata-700001 [Pan;Aabck1281H] Appearances By: Shri G. Hukugha Sema, Cit, Appeared On Behalf Of The Revenue Shri N.S. Saini, A.R., Appeared On Behalf Of The Assessee Date Of Concluding The Hearing : January 02, 2023 Date Of Pronouncing The Order : February 28, 2023 O R D E R

Section 139(1)Section 143(3)Section 36(1)Section 36(1)(va)Section 43B

condone the delay and proceed to adjudicate upon the matters. 3. Grounds of appeal taken by the Revenue are reproduced as under:- Assessment Year: 2015-2016 (1) That on the facts and circumstances of the Case, the Ld. CIT(A) has erred in deleting the Transfer Pricing adjustment of INR 7,53,60,879 (later on rectified

DCIT, CIR. 5(1), KOLKATA vs. KARAM CHAND THAPAR & BROS COAL SALES LTD., KOLKATA

In the result, appeal of the Revenue for AY 2015-16 is partly allowed and appeal for AY 2016-17 is dismissed

ITA 321/KOL/2021[2016-17]Status: DisposedITAT Kolkata28 Feb 2023AY 2016-17

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawali.T.A. Nos. 320 & 321/Kol/2021 Assessment Years: 2015-16 & 2016-17 Deputy Commissioner Of Income Tax,........Appellant Circle-5(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 -Vs.- Karam Chand Thapar & Bros. Coal Sales Limited,........................Respondent 25, Brabourne Road, Kolkata-700001 [Pan;Aabck1281H] Appearances By: Shri G. Hukugha Sema, Cit, Appeared On Behalf Of The Revenue Shri N.S. Saini, A.R., Appeared On Behalf Of The Assessee Date Of Concluding The Hearing : January 02, 2023 Date Of Pronouncing The Order : February 28, 2023 O R D E R

Section 139(1)Section 143(3)Section 36(1)Section 36(1)(va)Section 43B

condone the delay and proceed to adjudicate upon the matters. 3. Grounds of appeal taken by the Revenue are reproduced as under:- Assessment Year: 2015-2016 (1) That on the facts and circumstances of the Case, the Ld. CIT(A) has erred in deleting the Transfer Pricing adjustment of INR 7,53,60,879 (later on rectified

MD. MUJIBUR RAHAMAN,DURGAPUR vs. ACIT, CIR. 2, DURGAPUR

In the result, the appeal of assessee is allowed

ITA 381/KOL/2021[2014-15]Status: DisposedITAT Kolkata28 Feb 2022AY 2014-15

Bench: Shri A. T. Varkey, Jm & Shri Manish Borad, Am ]

Section 139Section 2(24)(x)Section 36(1)(va)Section 43B

delay is condoned after hearing the parties. 3. The first ground of appeal of assessee is against the action of the Ld. CIT(A) in confirming the disallowance made in respect of PF & ESI u/s. 36(1)(va) r.w.s. 2(24)(x) of the Income-tax Act, 1961 (hereinafter referred to as the “Act”) of Rs.4

ACIT, CC-3(2), KOLKATA , KOLKATA vs. M/S. SNOWTEX INVESTMENT LTD., KOLKATA

In the result, the appeal of the Revenue is dismissed

ITA 1799/KOL/2017[2012-13]Status: DisposedITAT Kolkata27 Feb 2019AY 2012-13

Bench: Shri A. T. Varkey, J.M. & Dr.A.L.Saini, A.M.) Asstt. Year : 2012-13 A.C.I.T, Cc-3(2), Kolkata Vs M/S. Snowtex Investment Ltd. Pan: Aaecs 0334C (Assessee/Department) (Respondent/Assessee)

For Appellant: Shri S.K. Tulsiyan, Sr. Advocate, ld.ARFor Respondent: Shri Radhey Shyam, CIT, ld.DR
Section 143(3)Section 14ASection 2(24)(x)Section 36Section 36(1)(va)Section 43B

condone the delay and admit the appeals for adjudication. 3. The grievances raised by the Revenue are as follows:- 1. That on the facts and in the circumstances of the case, the Ld. CIT(A) has erred in law to hold that disallowance under section 14A read with rule 8D will not apply where no exempt income is received

T & I GLOBAL LIMITED,KOLKATA vs. DCIT, CIRCLE-4(1), KOLKATA, KOLKATA

In the result, the appeal of the assessee is dismissed

ITA 471/KOL/2022[2018-2019]Status: DisposedITAT Kolkata31 May 2023AY 2018-2019

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 2Section 2(24)Section 2(24)(x)Section 3Section 36Section 36(1)Section 36(1)(iv)Section 36(1)(va)Section 43B

condoned and appeal is admitted. 3. At the outset, we note that the ground of appeal relate to disallowance made u/s. 36(1)(va) of the Act in respect of delay in deposit of Employees’ Contribution of Provident Fund and Employees State Insurance (PF & ESI) totaling to Rs.32,82,761/-. The issue relating to ground taken by the assessee have

PNP ENGINEERING WORKS (P) LTD, PURBA MEDINIPUR vs. A C OF INCOME TAX CIR. 27(1) , HALDIA

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 333/KOL/2021[2018-19]Status: DisposedITAT Kolkata04 Mar 2022AY 2018-19

Bench: Shri A. T. Varkey, Jm & Shri Manish Borad, Am ]

Section 139Section 2(24)(x)Section 36(1)(va)Section 43B

36(1)(va) Explanation-2 – For the removal of doubts, it is hereby clarified that the provisions of Section 43B shall not apply and shall be deemed never to have been applied for the purpose of determining the ‘due date’ under this clause’ 18. We find that this amendment has been brought in the Act to provide certainty about

PNP ENGINEERING WORKS (P) LTD, PURBA MEDINIPUR vs. A C OF INCOME TAX CIR. 27(1) , HALDIA

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 334/KOL/2021[2019-20]Status: DisposedITAT Kolkata04 Mar 2022AY 2019-20

Bench: Shri A. T. Varkey, Jm & Shri Manish Borad, Am ]

Section 139Section 2(24)(x)Section 36(1)(va)Section 43B

36(1)(va) Explanation-2 – For the removal of doubts, it is hereby clarified that the provisions of Section 43B shall not apply and shall be deemed never to have been applied for the purpose of determining the ‘due date’ under this clause’ 18. We find that this amendment has been brought in the Act to provide certainty about

PNP ENGINEERING WORKS (P) LTD, PURBA MEDINIPUR vs. A C OF INCOME TAX CIR. 27(1) , HALDIA

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 332/KOL/2021[2017-18]Status: DisposedITAT Kolkata04 Mar 2022AY 2017-18

Bench: Shri A. T. Varkey, Jm & Shri Manish Borad, Am ]

Section 139Section 2(24)(x)Section 36(1)(va)Section 43B

36(1)(va) Explanation-2 – For the removal of doubts, it is hereby clarified that the provisions of Section 43B shall not apply and shall be deemed never to have been applied for the purpose of determining the ‘due date’ under this clause’ 18. We find that this amendment has been brought in the Act to provide certainty about

DCIT, CIRCLE -6 KOLKATA, KOLKATA vs. M/S NATIONAL INSURANCE CO. LTD., KOLKATA

In the result, all the appeals of the revenue are dismissed

ITA 982/KOL/2012[2007-08]Status: DisposedITAT Kolkata05 Aug 2016AY 2007-08

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am]

For Appellant: Shri Hari Shankar Lal, CITFor Respondent: Shri Sanjay Bhattacharya, FCA
Section 115JSection 143(3)

delay is not condoned for computation of income as per income Tax Act and is to be considered as Income of the assessee. As such a total sum of Rs.2,22,78,598/- is added back as assessee's income.” 7.1. The assessee stated that Section 2(24)(x) of the Act provides that any sum received by the assessee

DCIT, CIRCLE -6 KOLKATA, KOLKATA vs. M/S NATIONAL INSURANCE CO. LTD., KOLKATA

In the result, all the appeals of the revenue are dismissed

ITA 983/KOL/2012[2008-2009]Status: DisposedITAT Kolkata05 Aug 2016AY 2008-2009

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am]

For Appellant: Shri Hari Shankar Lal, CITFor Respondent: Shri Sanjay Bhattacharya, FCA
Section 115JSection 143(3)

delay is not condoned for computation of income as per income Tax Act and is to be considered as Income of the assessee. As such a total sum of Rs.2,22,78,598/- is added back as assessee's income.” 7.1. The assessee stated that Section 2(24)(x) of the Act provides that any sum received by the assessee

DCIT, CIRCLE -6 KOLKATA, KOLKATA vs. M/S NATIONAL INSURANCE CO. LTD., KOLKATA

In the result, all the appeals of the revenue are dismissed

ITA 674/KOL/2012[2005-06]Status: DisposedITAT Kolkata05 Aug 2016AY 2005-06

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am]

For Appellant: Shri Hari Shankar Lal, CITFor Respondent: Shri Sanjay Bhattacharya, FCA
Section 115JSection 143(3)

delay is not condoned for computation of income as per income Tax Act and is to be considered as Income of the assessee. As such a total sum of Rs.2,22,78,598/- is added back as assessee's income.” 7.1. The assessee stated that Section 2(24)(x) of the Act provides that any sum received by the assessee

NAVEEN MERICO ENGINEERING CO. PVT. LTD. ,KOLKATA vs. ACIT,CIR. 12(1), KOLKATA

In the result, the appeal of the assessee is dismissed

ITA 424/KOL/2021[2017-18]Status: DisposedITAT Kolkata15 May 2024AY 2017-18

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

For Appellant: N o n eFor Respondent: Shri Bibekananda Madhu, JCIT, Sr. DR
Section 250Section 36Section 36(1)(va)Section 43B

2. That on the facts and in the circumstances of the case, the Ld. CIT(A) erred in confirming the addition u/s 36(v)(a) at Rs. 11,12,290/- on the basis of retrospective amendment, as per changes made in Finance Bill 2021, as per his understanding even though Memorandum explaining the provision states that this amendment will take

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

36. In the circumstances, it is just and proper that the delay of 5174 days which has occurred in preferring the instant appeal be condoned. Unless the said delay in preferring the appeal is condoned, your petitioner and/or the Assessee will suffer irreparable loss and prejudice. 37. This application is made bona fide and in the interest of justice

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

36. In the circumstances, it is just and proper that the delay of 5174 days which has occurred in preferring the instant appeal be condoned. Unless the said delay in preferring the appeal is condoned, your petitioner and/or the Assessee will suffer irreparable loss and prejudice. 37. This application is made bona fide and in the interest of justice

DCIT, CIR.-4(1), KOLKATA vs. M/S RAV DRAVYA PVT LTD , KOLKATA

In the result, appeal of the revenues is treated as partly allowed

ITA 103/KOL/2021[2012-13]Status: DisposedITAT Kolkata09 Nov 2022AY 2012-13

Bench: Shri Sanjay Garg, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 103/Kol/2021 Assessment Year: 2012-13 Deputy Commissioner Of Income M/S. Rav Dravya Private Limited Tax, Circle-4(1), Kolkata Hastings Chambers, 2Nd Floor Vs 7/C, Kiran Shankar Roy Road Kolkata - 700001 Pan : Aabcr3154Q अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Ravi Tulsiyan, Fca Revenue By : Md. Ghayasuddin, Cit D/R सुनवाई क" तारीख/Date Of Hearing : 06/09/2022 घोषणा क" तारीख/Date Of Pronouncement : 09/11/2022 आदेश/O R D E R Per Shri Sanjay Garg: The Present Appeal Is Directed At The Instance Of The Revenue Against The Order Of The Learned Commissioner Of Income Tax (Appeals) - Kolkata (Hereinafter The “Ld. Cit(A)”) Dt. 13/03/2020, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act’), For Assessment Year 2012-13. 2. This Revenue’S Appeal Is Time Barred By 198 Days & The Petition Seeking Condonation Of Delay Has Been Filed Stating That The Delay In Filing Of This Appeal Was Attributable To The Restrictions Imposed Due To Covid-19 Pandemic. We Have Heard Both The Sides & Find That There Is Reasonable Cause For Delay In Filing Of The Appeal On Time. Hence We Condone The Delay & Admit The Appeal For Hearing.

For Appellant: Shri Ravi Tulsiyan, FCAFor Respondent: Md. Ghayasuddin, CIT D/R
Section 14ASection 250

condone the delay and admit the appeal for hearing. 3. The revenue has raised the following revised grounds of appeal before this Tribunal:- “1. Whether on the facts and in the circumstances of the case and in law, the Ld CIT(A) has erred in admitting new documentary evidence during the appeal proceedings in violation of Rule