Joshi v. ITO

3 SOT 822Income Tax Appellate Tribunal2004#13968 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 154Section 144Section 153ASection 1963Section 153A/144 of the Act

Issues it is cited on

miscellaneous applicationdelay in filing appealdouble taxationcommissioner (appeals)section 154condonation of delaysection 15opportunity of being heardpersondocumentinterest

Judgments citing Joshi v. ITO

Alok Kumar, Kanke Road vs. DCIT, Central Circle Two

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

ITA 201/RAN/2024[2009-10]Status: DisposedITAT Ranchi06 Oct 2025AY 2009-10

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

…clude that the plea of the assessee is genuine. The explanation offered by the assessee for the delay cannot be rejected as false or devoid of merits. Therefore, this shorts delay of 175 days is condoned. 3. In the case of Kiran Laxmi kant Joshi v. ITO [2004] 3 SOT 822 (AHD.), the facts were that the assessee moved an application under section 154, which was disposed of by the Assessing Officer. The appeal against the said order was filed before the Commissioner (Appeals) with a delay of more than 6 months. The assessee explained that the delay was on account of earthquake and ill health of his wife coupled with…

Alok Kumar, Kanke Road vs. DCIT, Central Circle Two

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

ITA 200/RAN/2024[2008-09]Status: DisposedITAT Ranchi06 Oct 2025AY 2008-09

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

…clude that the plea of the assessee is genuine. The explanation offered by the assessee for the delay cannot be rejected as false or devoid of merits. Therefore, this shorts delay of 175 days is condoned. 3. In the case of Kiran Laxmi kant Joshi v. ITO [2004] 3 SOT 822 (AHD.), the facts were that the assessee moved an application under section 154, which was disposed of by the Assessing Officer. The appeal against the said order was filed before the Commissioner (Appeals) with a delay of more than 6 months. The assessee explained that the delay was on account of earthquake and ill health of his wife coupled with…

Alok Kumar, Kanke Road vs. DCIT, Central Circle Two

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

ITA 199/RAN/2024[2007-08]Status: DisposedITAT Ranchi06 Oct 2025AY 2007-08

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

…clude that the plea of the assessee is genuine. The explanation offered by the assessee for the delay cannot be rejected as false or devoid of merits. Therefore, this shorts delay of 175 days is condoned. 3. In the case of Kiran Laxmi kant Joshi v. ITO [2004] 3 SOT 822 (AHD.), the facts were that the assessee moved an application under section 154, which was disposed of by the Assessing Officer. The appeal against the said order was filed before the Commissioner (Appeals) with a delay of more than 6 months. The assessee explained that the delay was on account of earthquake and ill health of his wife coupled with…

Alok Kumar, Kanke Road vs. DCIT, Central Circle Two

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

ITA 198/RAN/2024[2006-07]Status: DisposedITAT Ranchi06 Oct 2025AY 2006-07

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

…clude that the plea of the assessee is genuine. The explanation offered by the assessee for the delay cannot be rejected as false or devoid of merits. Therefore, this shorts delay of 175 days is condoned. 3. In the case of Kiran Laxmi kant Joshi v. ITO [2004] 3 SOT 822 (AHD.), the facts were that the assessee moved an application under section 154, which was disposed of by the Assessing Officer. The appeal against the said order was filed before the Commissioner (Appeals) with a delay of more than 6 months. The assessee explained that the delay was on account of earthquake and ill health of his wife coupled with…

Alok Kumar, Ranchi vs. DCIT, Central Circle Two

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

ITA 185/RAN/2024[2005-06]Status: DisposedITAT Ranchi06 Oct 2025AY 2005-06

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

…clude that the plea of the assessee is genuine. The explanation offered by the assessee for the delay cannot be rejected as false or devoid of merits. Therefore, this shorts delay of 175 days is condoned. 3. In the case of Kiran Laxmi kant Joshi v. ITO [2004] 3 SOT 822 (AHD.), the facts were that the assessee moved an application under section 154, which was disposed of by the Assessing Officer. The appeal against the said order was filed before the Commissioner (Appeals) with a delay of more than 6 months. The assessee explained that the delay was on account of earthquake and ill health of his wife coupled with…

Access Diamonds Private Limited, Mumbai vs. Dy. Commissioner of Income Tax, Central Circle-7(1), Mumbai

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

ITA 600/MUM/2023[2012-13]Status: DisposedITAT Mumbai01 Sept 2023AY 2012-13

Bench: Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No.600/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2012-13) Access Diamonds Pvt. Ltd बिधम/ Dcit, Central Circle-7(1) Office No. 15, Floor- Aayakar Bhavan, Vs. Mezzanine, Laxmidas Mumbai-400020. Khimji Market, 36/38, Kalbadevi Road, Vitthalwadi, Mumbai- 400002. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aahca0551C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Vimal Punmiya Revenue By: Shri Dharmvir D Yadav (Sr. Dr) सुनवाई की तारीख / Date Of Hearing: 28/06/2023 घोषणा की तारीख /Date Of Pronouncement: 01/09/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Cit(A)-49, Mumbai Dated 30.06.2016 For Ay. 2012-13. 2. There Is A Delay Of 2366 Days [I.E, Six (6) Years & 05 Months] In Filing Of This Appeal Before This Tribunal. 3. First Of All Will Deal With The Application Filed By The Ld. Ar Of The Assessee Shri Manish Panwar For Condonation Of In-Ordinate Delay. It Is Noted That The Assessee Is A Private Limited Company Engaged In The Business Of Trading Of Gold Bullion & Bars. For The Assessment Year Under Appeal, The Assessee Had Filed Its Return Of Income After Declaring Loss Of Rs. (8,932)/- On 27.09.2012. The Return Of Income Was Initially Processed U/S.143 (1) Of The Income Tax Act, 1961. Thereafter, The Case Of Assessee Was Selected For Scrutiny.

For Appellant: Shri Vimal PunmiyaFor Respondent: Shri Dharmvir D Yadav (Sr. DR)
Section 143Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM आयकर अपील सं/ I.T.A. No.600/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2012-13) Access Diamonds Pvt. Ltd बिधम/ DCIT, Central Circle-7(1) Office No. 15, Floor- Aayakar Bhavan, Vs. Mezzanine, Laxmidas Mumbai-400020. Khimji Market, 36/38, Kalbadevi Road, Vitthalwadi, Mumbai- 400002. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AAHCA0551C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri Vimal Punmiya Revenue by: Shri Dharmvir D Yadav (Sr. DR) सुनवाई की तारीख / Date of Hearing: 28/06/2023 घोषणा की तारीख /Date of…

Tejas Karshanbhai Dari, Ahmedabad vs. The ITO, Ward-5(1)(1), Ahmedabad

In the result, appeal of the assessee is allowed

ITA 1459/AHD/2019[2011-12]Status: DisposedITAT Ahmedabad29 Apr 2022AY 2011-12
For Appellant: NoneFor Respondent: Shri V.K. Singh, Sr. D.R
Section 144Section 147

…nclude that the plea of the assessee is genuine. The explanation offered by the assessee for the delay cannot be rejected as false or devoid of merits. Therefore, this short delay of 175 days is condoned. 8. In the case of Kiran Laxmikant Joshi v. ITO [2004] 3 SOT 822 (AHD.), the facts were that the assessee moved an application under section 154, which was disposed of by the Assessing Officer. The appeal against the said order was filed before the Commissioner (Appeals) with a delay of more than 6 months. The assessee explained that the delay was on account of earthquake and ill health of his wife coupled with…

Joshi v. ITO (3 SOT 822) — Cited in 7 Judgments | BharatTax