2012 (11) TMI 661 - ITAT AHMEDABAD

M/s. Banner International, Surat Versus A. C. I. T, Circle-2, Surat

Condone the delay - appeal before CIT(A) – delay of 1 year 10 months and 16 - The assessee had submitted before the ld. CIT(Appeals) that the reason for delay in filing the return was because of the wrong advise given by the assessee’s counsels that ......

2012 (11) TMI 582 - ITAT PUNE

Chandrakant Ramakant Pise Versus ACIT, Circle-2, Solapur

Condonation of delay in filling appeal – Delay of 86 days - CIT(A) has mainly dismissed the appeal on the point of limitation – Held that:- As the brother of assessee was under treatment for his accident at the relevant point of time so he could not ......

2012 (11) TMI 173 - ITAT DELHI

M/s. Machino Plastics Ltd. Versus Deputy Commissioner of IT, Circle 6(1), New Delhi.

Condonation of delay – penalty – Held that:- Manager (A/c) who has deposed that he had received the penalty order well in time but he put the order in his drawer and it slipped from his mind to take further action - there was some negligence on the p ......

2012 (11) TMI 109 - ITAT, AHMEDABAD

Cairan Energy Cambay Versus Assistant Director of Income Tax

Rejection of appeal - treated as non-est as not signed in ink and the date was missing in the verification part of Form No. 35. - Held that:- As decided in Cairn Energy India West BV Versus Additional Director of Income-tax, Ahmedabad 2010 (3) TMI 87 ......

2012 (10) TMI 277 - ITAT HYDERABAD

T. Kishan Versus Assistant Commissioner of Income-tax, Central Circle 2, Hyderabad

Condonation of delay in filing appeal against order of CIT(A) - non-payment of tax on the returned undisclosed income - inordinate delays of more than 2491 - held that:- the assessee has discharged the huge tax liability - Thus, it would be totally u ......

2012 (7) TMI 148 - ITAT HYDERABAD

Smt. Banu Begum Versus Deputy Commissioner of Income-tax, Central Circle 6, Hyderabad

Delay of filing of appeal by 412 days - petition seeking condonation of delay accompanied by a sworn affidavit - Held that:- As it is no doubt true that non-payment of admitted tax on the returned income is fatal to the validity of an appeal, in term ......

2012 (6) TMI 518 - ITAT AHMEDABAD

Agni Briquette (P.) Ltd. Versus Assistant Commissioner of Income-tax, Circle-2

Admissibility of petition for revision of order of Tribunal beyond period of 4 years from date of the order - appeal filed on 04.04.2012 against ex-parte order dated 23.02.07 rendered in respect of AY 97-98 - assessee contending limitation of period ......

2012 (5) TMI 199 - ITAT BANGALORE

Kingfisher Airlines Ltd. Versus Assistant Commissioner of Income-tax, (TDS), Circle-16(2), Bangalore

Stay - Admission of appeal before ITAT where no payment was made u/s 249(4) - held that:- in view of the case of Pawan Kumar Laddha (2010 -TMI - 75438 - SUPREME COURT) the appeals of the assessee are maintainable because the provisions of section 249 ......

2012 (4) TMI 213 - KARNATAKA HIGH COURT

Commissioner of Income-tax-III Versus K. Satish Kumar Singh

Validity and legality of appeal - Survey - During the survey, it was noticed that the assessee had debited a sum of Rs. 7,55,85,800/- for the assessment year 2006-07, and Rs. 6,46,86,000/- for the assessment year 2007-08 towards the earth filling cha ......

2012 (3) TMI 128 - ITAT Pune

Chandrakant M Haval, Kolhapur Versus Income-tax Officer

Maintainability of Appeals - Taxes due on returned income were not paid - Held That:- Taxes due were actually paid by the assessee before the hearing of the appeals by the Commissioner of Income-tax (Appeals) and that, therefore, the same be consider ......

2011 (7) TMI 960 - Madhya Pradesh High Court

Mansukhlal Versus CIT and Anr.

Search and seizure of Hundis - On account of the seizure of Hundis it became impossible for the assessee to have realized the amount of Hundis and to have paid the admitted tax for making the appeal competent - In the circumstances he prayed that the ......

2011 (7) TMI 540 - ITAT PUNE

Hotel Sai Siddi (P.) Ltd. Versus Deputy Commissioner of Income-tax, Cent. Cir 1, Nasik

Advance tax - Applicability of provisions of section 249(4)(a) - Revenue submitted that the original return was filed on 2-12-2006 and a revised return was filed on 15-3-2007 - The assessee has also paid tax due on the returned income and the said ta ......

2011 (5) TMI 506 - ITAT, Mumbai

Mahindra & Mahindra Ltd. Versus Deputy Director of Income-tax (Int. Taxation) 1(2)

Deduction of tax at source - The case of the assessee is that the payment was made for outright purchase of drawing and design and not for any technical services and therefore, no tax was required to be deducted - The assessee made an application to ......

2010 (10) TMI 752 - ITAT, HYDERABAD

Endeavour Industries Ltd. Versus Deputy Commissioner of Income-tax, Circle 2(2), Hyderabad

Payment of tax before filing of an appeal - The assessee has not paid the admitted tax liability of Rs. 6,99,760 on the income return by it at the time of filing the appeal before the CIT(A) - Since the admitted tax was not paid on or before filing t ......

2010 (9) TMI 385 - BOMBAY HIGH COURT

Shri Bharatkumar Sakhsaria Versus. Deputy Commissioner of Income Tax

Condonation of Delay - Section 249(4) of the Income Tax Act, 1961 - Whether on the facts and in the circumstances of the 2 ITXA NO. 257-02 case, and in law, the Hon'ble Tribunal was right in holding that Section 249(4) is to be so construed to mean t ......