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2 results for “condonation of delay”+ Section 54Dclear

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Chandigarh50Mumbai6Bangalore4Delhi4Pune3Kolkata2SC1Amritsar1Chennai1Indore1Nagpur1A.K. SIKRI N.V. RAMANA1

Key Topics

Section 2635Section 143(3)3Condonation of Delay2

SHUVRO CHATTARAJ,KOLKATA vs. PCIT , BURDWAN

In the result, the appeal of the assessee is partly allowed

ITA 226/KOL/2022[2015-16]Status: DisposedITAT Kolkata28 Aug 2024AY 2015-16

Bench: Shri Rajpal Yadav & Shri Rakesh Mishraassessment Year: 2015-16

For Appellant: Shri Vinod Kumar Jain, FCAFor Respondent: Shri Subhendu Datta, CIT, DR
Section 143(3)Section 263Section 54E

condoning the delay. The appellant further pray that the denial of appeal on this technical ground would cause irreparable damage and losses to the appellant. 12. That the above information and explanation are true and correct and the deponent adheres to them.” 3.1. The impugned order passed u/s. 263 of the Act is dated 29.05.2020 which is passed during

NITSON & AMITSU PRIVATE LIMITED,KOLKATA vs. A.C.I.T., CIRCLE-1(2), KOLKATA

In the result, the appeal of the assessee is allowed

ITA 160/KOL/2019[2013-14]Status: DisposedITAT Kolkata08 Jan 2021AY 2013-14

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey)

Section 143(3)Section 263Section 263(1)

condone the delay and admit the appeal. 3. The assessee is a company and is in the business of trading as well as construction. It filed its return of income for the AY 2013-14 on 29.09.2013. The AO passed an order u/ s 143(3) of the Act on 08.07.2015. 4. The Pr. CIT issued show cause notice