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223 results for “condonation of delay”+ Section 79clear

Sorted by relevance

Chennai422Mumbai338Kolkata223Delhi205Ahmedabad142Karnataka136Bangalore118Hyderabad103Jaipur101Indore60Chandigarh58Surat58Pune42Rajkot41Cuttack41Calcutta41Amritsar39Raipur31Visakhapatnam31Nagpur22Lucknow22Cochin19Patna12SC8Guwahati8Telangana7Allahabad7Agra6Dehradun5Jodhpur5Panaji4Orissa4Varanasi4Jabalpur3Ranchi3Rajasthan2Andhra Pradesh1

Key Topics

Addition to Income67Section 143(3)52Section 25052Section 26346Condonation of Delay43Section 14740Limitation/Time-bar39Section 6832Section 14A

KRISHNA CHANDRA DAS,ALIPORE, TWENTY FOUR PARGANAS SOUTH vs. I.T.O., WARD - 25(1),, KOLKATA

In the result, the appeal filed by the assessee in ITA No

ITA 2989/KOL/2025[2019-2020]Status: DisposedITAT Kolkata17 Apr 2026AY 2019-2020

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 147Section 250Section 271A

sections for the Assessment Year 2019-20. 3. That on the facts and circumstances of the case the Ld. C.I.T (A) erred in rejecting the Appellant's prayer for condonation of delay, which was based on wrong interpretation of date of service or communication of the Order and thereby in non-admitting the Appeal and denying justice to the Appellant

KRISHNA CHANDRA DAS,ALIPORE, TWENTY FOUR PARGANAS vs. I.T.O., WARD- 25(1),, KOLKATA

In the result, the appeal filed by the assessee in ITA No

Showing 1–20 of 223 · Page 1 of 12

...
32
Section 14829
Disallowance25
Section 13224
ITA 2987/KOL/2025[2019-2020]Status: Disposed
ITAT Kolkata
17 Apr 2026
AY 2019-2020

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 147Section 250Section 271A

sections for the Assessment Year 2019-20. 3. That on the facts and circumstances of the case the Ld. C.I.T (A) erred in rejecting the Appellant's prayer for condonation of delay, which was based on wrong interpretation of date of service or communication of the Order and thereby in non-admitting the Appeal and denying justice to the Appellant

KRISHNA CHANDRA DAS,ALIPORE, TWENTY FOUR PARGANAS SOUTH vs. I.T.O., WARD - 25(1),, KOLKATA

In the result, the appeal filed by the assessee in ITA No

ITA 2988/KOL/2025[2019-2020]Status: DisposedITAT Kolkata17 Apr 2026AY 2019-2020

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 147Section 250Section 271A

sections for the Assessment Year 2019-20. 3. That on the facts and circumstances of the case the Ld. C.I.T (A) erred in rejecting the Appellant's prayer for condonation of delay, which was based on wrong interpretation of date of service or communication of the Order and thereby in non-admitting the Appeal and denying justice to the Appellant

NANDILAL RUNGTA,KOLKATA vs. DCIT, CC-V, KOLKATA, KOLKATA

In the result, the appeals of the assessee in ITA Nos

ITA 1319/KOL/2016[2010-2011]Status: DisposedITAT Kolkata09 Mar 2017AY 2010-2011

Bench: Shri M. Balaganesh, Am & Shri S. S. Viswanethra Ravi, Jm]

For Appellant: Shri Subash Agarwal, AdvocateFor Respondent: Shri R. S. Biswas, JCIT
Section 10Section 132Section 133ASection 143(3)Section 14ASection 153ASection 263

section 263 order of the ld CIT before the tribunal together with a delay condonation petition as the assessee has got a good case and fair chance of succeeding in appeal. In support of this, the ld AR relied on the following decisions for condonation of delay :- (a) Decision of co-ordinate bench of Hyderabad Tribunal in the case

MUKUND RUNGTA,KOLKATA vs. DCIT, CC-V, KOLKATA, KOLKATA

In the result, the appeals of the assessee in ITA Nos

ITA 1317/KOL/2016[2010-2011]Status: DisposedITAT Kolkata09 Mar 2017AY 2010-2011

Bench: Shri M. Balaganesh, Am & Shri S. S. Viswanethra Ravi, Jm]

For Appellant: Shri Subash Agarwal, AdvocateFor Respondent: Shri R. S. Biswas, JCIT
Section 10Section 132Section 133ASection 143(3)Section 14ASection 153ASection 263

section 263 order of the ld CIT before the tribunal together with a delay condonation petition as the assessee has got a good case and fair chance of succeeding in appeal. In support of this, the ld AR relied on the following decisions for condonation of delay :- (a) Decision of co-ordinate bench of Hyderabad Tribunal in the case

SRI DEBASISH ROY CHOWDHURY,KOLKATA vs. A.C.I.T.-CIRCLE-52, KOLKATA, KOLKATA

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

ITA 2279/KOL/2013[2007-08]Status: DisposedITAT Kolkata07 Mar 2017AY 2007-08

Bench: Shri N.V.Vasudevan, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.2279/Kol/2013 ("नधा"रण वष" /Assessment Year:2007-2008) Sri Debasish Roy Chowdhury, Vs. Acit, Circle-52, Kolkata 46E/1, New Ballygunge Road, 2, Gariahat Road(South), Kolkata-39 Kolkata-68 "थायी लेखा सं./जीआइआर सं./Pan/Gir No.: Adipr 7212 A .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Assessee By : Mrs. Saswati Mitra(Dutta), Advocate Revenue By : Shri Rajat Kumar Kureel, Jcit,Srdr सुनवाई क" तार"ख / Date Of Hearing : 07/03/2017 घोषणा क" तार"ख/Date Of Pronouncement 07/03/2017 आदेश / O R D E R

For Appellant: Mrs. Saswati Mitra(Dutta), AdvocateFor Respondent: Shri Rajat Kumar Kureel, JCIT,SRDR
Section 143(1)Section 143(3)Section 249(2)

section provides that Commissioner (Appeal) may admit an appeal after expiration of the said period if he satisfied that the appellant had sufficient cause for not presenting the appeal within that period. While it is true, that the power of condoning delay should be exercised in a liberal manner, for that the basic condition, that sufficient cause for delay should

SANKAR GHOSH,KOLKATA vs. ITO, WARD-50(1), KOLKATA

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

ITA 459/KOL/2024[2013-14]Status: HeardITAT Kolkata19 Dec 2024AY 2013-14

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 144Section 147Section 148Section 271(1)(C)Section 271(1)(c)Section 5Section 68

79,950/- u/s 271(1)(c) was passed on 26.09.2022. 2) The due date to file the appeal against said order was 25.10.2022. 3) However due to multiple health problem of self as well as of an elderly family member, it could join duties from 15.01.2023. 4) Thereafter, I consulted my CA, who prepared, drafted the appeal. 5) Cumulatively

SANKAR GHOSH,KOLKATA vs. ITO, WARD-50(1), KOLKATA

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

ITA 458/KOL/2024[2013-14]Status: HeardITAT Kolkata19 Dec 2024AY 2013-14

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 144Section 147Section 148Section 271(1)(C)Section 271(1)(c)Section 5Section 68

79,950/- u/s 271(1)(c) was passed on 26.09.2022. 2) The due date to file the appeal against said order was 25.10.2022. 3) However due to multiple health problem of self as well as of an elderly family member, it could join duties from 15.01.2023. 4) Thereafter, I consulted my CA, who prepared, drafted the appeal. 5) Cumulatively

NITDAA FOUNDATION,KOLKATA vs. CIT(E), KOLKATA

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

ITA 667/KOL/2024[00]Status: DisposedITAT Kolkata20 Aug 2024

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishranitdaa Foundation, Commissioner Of Income Fe 261, Sector-Iii, Salt Lake, Tax (Exemption), Kolkata, Vs West Bengal -700106 10B, Middleton Row, (Pan: Aadtn2308K) West Bengal - 700071 (Appellant) (Respondent)

For Appellant: S. Banerjee, A.RFor Respondent: Amitava Sen, Addl. CIT-DR
Section 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

section and documents enclosed along with the Form. Our counsel will argue on our grounds of Appeal. 5. I, on behalf of the assessee most humbly submits that we have a good case before Your Honour for fair adjudication. 6. Under the circumstances the delay of 79 days may kindly be condoned

WESTERN COMMERCIAL CORPORATION,KOLKATA vs. PCIT - 9, KOLKATA, AAYKAR BHAVAN DAKSHIN

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

ITA 1202/KOL/2025[2018-19]Status: DisposedITAT Kolkata29 Sept 2025AY 2018-19

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(3)Section 253Section 263

condone the delay and admit the appeal for adjudication. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: “1. Erroneous Assumption of Suppression of Sales - Rs 13,73,334/-: That the Ld. PCIT, while passing the order under section 263 of the Income Tax Act, 1961, erroneously considered the appellant's turnover

MANASWITA DASGUPTA,BARAKKPORE vs. I.T.O.WARD-51(1), KOLKATA

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

ITA 90/KOL/2025[2021-22]Status: DisposedITAT Kolkata26 Jun 2025AY 2021-22

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 90/Kol/2025 Assessment Year: 2021-2022 Manaswita Dasgupta,…………….….………Appellant 482/C, Anandmath, ‘C’ Block, Ichapur, Nawabgunj, S.O. Barrakpore, North 24-Parganas-743144, W.B., [Pan:Bpupd5881C] -Vs.- Income Tax Officer,……………………….…….Respondent Ward-51(1), Kolkata, Uttarapan Complex, Ultadanga, Maniktala Civil Centre, Kolkata-700054

Section 133(6)Section 142(1)

delay is condoned. 4. Brief facts of the case are that the assessee is an individual, who filed her original return of income for AY 2021-22 on 24.01.2022 declaring total income of Rs.10,79,570/-. During the assessment proceedings, notices under section

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)

79[section 271FB,] 80[section 271G,]] 81[section 271GA,] 81a[section 271GB,] 82[section 271H,] 83[section 271-I,] clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA] or 84[section 272B or] 85[sub-section (1) 86[or sub-section (1A)] of section 272BB

PAWAN KUMAR AGARWAL,KOLKATA vs. PR.CIT, CENTRAL - 2, KOLKATA , KOLKATA

In the result, the appeals are allowed

ITA 1898/KOL/2017[2013-14]Status: DisposedITAT Kolkata03 Jan 2018AY 2013-14

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A No. 1895/Kol/2017 Assessment Year : 2013-14 Shri Vinod Agarwal -Vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [Pan : Acrpa 8096 M] (Respondent) (Appellant) I.T.A No. 1896/Kol/2017 Assessment Year : 2013-14 Shri Shyam Sundar Agarwal -Vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [Pan : Acypa 7814 N] (Respondent) (Appellant) I.T.A No. 1897/Kol/2017 Assessment Year : 2013-14 Shri Ram Naresh Agarwal -Vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [Pan : Acypa 1903 G] (Respondent) (Appellant) I.T.A No. 1898/Kol/2017 Assessment Year : 2013-14 Shri Pawan Kumar Agarwal -Vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [Pan : Actpa 2421 L] (Respondent) (Appellant) For The Appellant : Shri S.K.Tulsiyan, Advocate For The Respondent : Md. Usman, Cit(Dr) Date Of Hearing : 18.12.2017. Date Of Pronouncement : 03.01.2018. Shri Vinod Agarwal & Ors. A.Yr.2013-14 Order Per N.V.Vasudevan, Jm

For Appellant: Shri S.K.Tulsiyan, AdvocateFor Respondent: Md. Usman, CIT(DR)
Section 142(1)Section 263Section 263o

delay in filing these appeals deserve to be condoned and the same is hereby condoned. 8. The Assessees in all these four appeals are individuals. There was a search and seizure operation carried out by the revenue under the provision of section 132 of the Act on 10.05.2012 against the assessees and various business concerns of Srijan Group at various

VINOD AGARWAL,KOLKATA vs. PCIT, CENTRAL-2, KOLKATA, KOLKATA

In the result, the appeals are allowed

ITA 1895/KOL/2017[2013-14]Status: DisposedITAT Kolkata03 Jan 2018AY 2013-14

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A No. 1895/Kol/2017 Assessment Year : 2013-14 Shri Vinod Agarwal -Vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [Pan : Acrpa 8096 M] (Respondent) (Appellant) I.T.A No. 1896/Kol/2017 Assessment Year : 2013-14 Shri Shyam Sundar Agarwal -Vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [Pan : Acypa 7814 N] (Respondent) (Appellant) I.T.A No. 1897/Kol/2017 Assessment Year : 2013-14 Shri Ram Naresh Agarwal -Vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [Pan : Acypa 1903 G] (Respondent) (Appellant) I.T.A No. 1898/Kol/2017 Assessment Year : 2013-14 Shri Pawan Kumar Agarwal -Vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [Pan : Actpa 2421 L] (Respondent) (Appellant) For The Appellant : Shri S.K.Tulsiyan, Advocate For The Respondent : Md. Usman, Cit(Dr) Date Of Hearing : 18.12.2017. Date Of Pronouncement : 03.01.2018. Shri Vinod Agarwal & Ors. A.Yr.2013-14 Order Per N.V.Vasudevan, Jm

For Appellant: Shri S.K.Tulsiyan, AdvocateFor Respondent: Md. Usman, CIT(DR)
Section 142(1)Section 263Section 263o

delay in filing these appeals deserve to be condoned and the same is hereby condoned. 8. The Assessees in all these four appeals are individuals. There was a search and seizure operation carried out by the revenue under the provision of section 132 of the Act on 10.05.2012 against the assessees and various business concerns of Srijan Group at various

RAM NARESH AGARWAL,KOLKATA vs. PCIT, CENTRAL-2, KOLKATA, KOLKATA

In the result, the appeals are allowed

ITA 1897/KOL/2017[2013-14]Status: DisposedITAT Kolkata03 Jan 2018AY 2013-14

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A No. 1895/Kol/2017 Assessment Year : 2013-14 Shri Vinod Agarwal -Vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [Pan : Acrpa 8096 M] (Respondent) (Appellant) I.T.A No. 1896/Kol/2017 Assessment Year : 2013-14 Shri Shyam Sundar Agarwal -Vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [Pan : Acypa 7814 N] (Respondent) (Appellant) I.T.A No. 1897/Kol/2017 Assessment Year : 2013-14 Shri Ram Naresh Agarwal -Vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [Pan : Acypa 1903 G] (Respondent) (Appellant) I.T.A No. 1898/Kol/2017 Assessment Year : 2013-14 Shri Pawan Kumar Agarwal -Vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [Pan : Actpa 2421 L] (Respondent) (Appellant) For The Appellant : Shri S.K.Tulsiyan, Advocate For The Respondent : Md. Usman, Cit(Dr) Date Of Hearing : 18.12.2017. Date Of Pronouncement : 03.01.2018. Shri Vinod Agarwal & Ors. A.Yr.2013-14 Order Per N.V.Vasudevan, Jm

For Appellant: Shri S.K.Tulsiyan, AdvocateFor Respondent: Md. Usman, CIT(DR)
Section 142(1)Section 263Section 263o

delay in filing these appeals deserve to be condoned and the same is hereby condoned. 8. The Assessees in all these four appeals are individuals. There was a search and seizure operation carried out by the revenue under the provision of section 132 of the Act on 10.05.2012 against the assessees and various business concerns of Srijan Group at various

SHYAM SUNDAR AGARWAL,KOLKATA vs. PR.CIT, CENTRAL - 2, KOLKATA , KOLKATA

In the result, the appeals are allowed

ITA 1896/KOL/2017[2013-14]Status: DisposedITAT Kolkata03 Jan 2018AY 2013-14

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A No. 1895/Kol/2017 Assessment Year : 2013-14 Shri Vinod Agarwal -Vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [Pan : Acrpa 8096 M] (Respondent) (Appellant) I.T.A No. 1896/Kol/2017 Assessment Year : 2013-14 Shri Shyam Sundar Agarwal -Vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [Pan : Acypa 7814 N] (Respondent) (Appellant) I.T.A No. 1897/Kol/2017 Assessment Year : 2013-14 Shri Ram Naresh Agarwal -Vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [Pan : Acypa 1903 G] (Respondent) (Appellant) I.T.A No. 1898/Kol/2017 Assessment Year : 2013-14 Shri Pawan Kumar Agarwal -Vs.- Pr.C.I.T.Central, Kolkata-2, Kolkata Kolkata [Pan : Actpa 2421 L] (Respondent) (Appellant) For The Appellant : Shri S.K.Tulsiyan, Advocate For The Respondent : Md. Usman, Cit(Dr) Date Of Hearing : 18.12.2017. Date Of Pronouncement : 03.01.2018. Shri Vinod Agarwal & Ors. A.Yr.2013-14 Order Per N.V.Vasudevan, Jm

For Appellant: Shri S.K.Tulsiyan, AdvocateFor Respondent: Md. Usman, CIT(DR)
Section 142(1)Section 263Section 263o

delay in filing these appeals deserve to be condoned and the same is hereby condoned. 8. The Assessees in all these four appeals are individuals. There was a search and seizure operation carried out by the revenue under the provision of section 132 of the Act on 10.05.2012 against the assessees and various business concerns of Srijan Group at various

DAROGA FAMILY FOUNDATION,KOLKATA vs. CIT(EXEMPTION), KOLKATA

In the result, assessee's appeal is allowed for statistical purposes

ITA 719/KOL/2024[2021-22]Status: DisposedITAT Kolkata12 Aug 2024AY 2021-22

Bench: Dr. Manish Borad & Pradip Kumar Choubey

Section 119(2)(b)Section 143(1)Section 144Section 154

79,685/-. The assessee submitted application before ld. CIT (Exemption) for condonation of delay in filing Form-10B for AY 2021-22. But ld. CIT (Exemption) u/s 119(2)(b) of the Act rejected the application seeking condonation of delay in filing Form-10B stating the ground that there was no reasonable cause has been shown in the application. Being

DCIT, CIR-12(1), KOLKATA, KOLKATA vs. M/S RECKITT BENCKISER (I) LTD., KOLKATA

In the result, Appeals of the assessee are partly allowed for statistical purposes whereas Appeals of the revenue are dismissed to the extent indicated above

ITA 518/KOL/2016[2011-2012]Status: DisposedITAT Kolkata17 Jun 2020AY 2011-2012

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.404/Kol/2015 आयकरअपीलसं./Ita No.625/Kol/2016 ("नधा"रणवष" / Assessment Year: 2010-11 To 2011-12)

For Appellant: Shri Deepak Chopra, Advocate & Shri Rohan Khare, AdvocateFor Respondent: Dr. P. K Srihari, CIT(DR)

condone the delay and admit the appeal of the revenue for hearing on merits. 3. Since the issues involved in all the appeals are common and identical, therefore these appeals have been heard together and are being disposed of by this consolidated order. For the sake of convenience, the grounds as well as facts narrated in ITA No. 625/Kol/2016

DCIT, CIR-12(1), KOLKATA, KOLKATA vs. M/S RECKITT BENCKISER (INDIA) LTD., KOLKATA

In the result, Appeals of the assessee are partly allowed for statistical purposes whereas Appeals of the revenue are dismissed to the extent indicated above

ITA 529/KOL/2015[2010-2011]Status: DisposedITAT Kolkata17 Jun 2020AY 2010-2011

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.404/Kol/2015 आयकरअपीलसं./Ita No.625/Kol/2016 ("नधा"रणवष" / Assessment Year: 2010-11 To 2011-12)

For Appellant: Shri Deepak Chopra, Advocate & Shri Rohan Khare, AdvocateFor Respondent: Dr. P. K Srihari, CIT(DR)

condone the delay and admit the appeal of the revenue for hearing on merits. 3. Since the issues involved in all the appeals are common and identical, therefore these appeals have been heard together and are being disposed of by this consolidated order. For the sake of convenience, the grounds as well as facts narrated in ITA No. 625/Kol/2016

M/S RECKITT BENCKISER (I) PVT. LTD.,KOLKATA vs. DCIT, CIR-12(1), KOLKATA, KOLKATA

In the result, Appeals of the assessee are partly allowed for statistical purposes whereas Appeals of the revenue are dismissed to the extent indicated above

ITA 625/KOL/2016[2011-2012]Status: DisposedITAT Kolkata17 Jun 2020AY 2011-2012

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.404/Kol/2015 आयकरअपीलसं./Ita No.625/Kol/2016 ("नधा"रणवष" / Assessment Year: 2010-11 To 2011-12)

For Appellant: Shri Deepak Chopra, Advocate & Shri Rohan Khare, AdvocateFor Respondent: Dr. P. K Srihari, CIT(DR)

condone the delay and admit the appeal of the revenue for hearing on merits. 3. Since the issues involved in all the appeals are common and identical, therefore these appeals have been heard together and are being disposed of by this consolidated order. For the sake of convenience, the grounds as well as facts narrated in ITA No. 625/Kol/2016