Shakti Clearing Agency (P.) Ltd. v. ITO

80 TTJ 668Income Tax Appellate Tribunal#21420 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 143(1)Section 249(3)Section 115BBE Section 12A(1)(ac)(iii)Section 12AB Section 139(1)Section 139(4)Section 143(3)

Issues it is cited on

reasonable cause condonation of delay prescribed section 250 document interest

Judgments citing Shakti Clearing Agency (P.) Ltd. v. ITO

Saligrama Rajendra Prasad Rashmi, Mysore vs. Income Tax Officer, Ward-5(3)(5), Bangalore

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

ITA 2414/BANG/2024[2018-19]Status: DisposedITAT Bangalore10 Sept 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2018-19

For Appellant: Smt. Manasa Ananthan, AdvocateFor Respondent: Shri Subramanian S, JCIT (DR)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2018-19 Saligrama Rajendra Prasad Rashmi, Vs. The Dy. Commissioner of D/o Rajendra Prasad, Income Tax, CPC, Mahaveera Road, Bangalore. Saligrama – 571 604. . PAN – AKJPJ 3790 P APPELLANT RESPONDENT Assessee by : Smt. Manasa Ananthan, Advocate Revenue by : Shri Subramanian S, JCIT (DR) Date of hearing : 19.06.2025 Date of Pronouncement : 10.09.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This is an appeal filed by the assessee against the order…

Shri. Balaji Vividodeeshagala Souharda Sahakari Sangha Niyamita, Haveri vs. Income Tax Officer, Ward-1, Haveri

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

ITA 827/BANG/2025[2019-20]Status: DisposedITAT Bangalore26 Aug 2025AY 2019-20

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2019-20

For Appellant: Shri Siddhesh Nagraj Gaddi, ARFor Respondent: Shri Ganesh R Ghale, Standing Counsel for Department

Section 139(4)Section 143(1)Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2019-20 Balaji Vividodeeshagala Souharda Vs. The Income Tax Officer, Sahakari Sangha Niyamita, Ward – 1, Rader Complex, 1st Floor, Haveri. Medleri Roadh Averi, . Ranibennur – 581 115. PAN – ABKAS 9046 C APPELLANT RESPONDENT Assessee by : Shri Siddhesh Nagraj Gaddi, AR Revenue by : Shri Ganesh R Ghale, Standing Counsel for Department Date of hearing : 23.06.2025 Date of Pronouncement : 26.08.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This is…

Bharat Nathabhai Barad, Veraval, Gir Somnath vs. ITO Ward-4, Veraval

ITA 411/RJT/2023[2014-15]Status: DisposedITAT Rajkot18 Feb 2025AY 2014-15

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No.411/Rjt/2023 "नधा"रणवष" / Assessment Year: (2014-15) (Hybrid Hearing) Bharat Nathabhai Barad Vs. The Income Tax Officer, Prop. Of M/S. Vinesh Enterprise, Ward-4, Village: Savani, Tal.: Veraval, Veraval. Veraval - Kodinar Highway, Dist.: Gir Somnath-362 268. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Avjpb6301K (Appellant) (Respondent)

For Appellant: Shri Kalpesh Parekh, Ld. ARFor Respondent: Shri B.D. Gupta, Ld. Sr. DR

Section 143(3)Section 250Section 253Section 69

…m facing the Income Tax Proceedings for the first time in my life. Under the circumstances, my case deserves lenient approach and sympathetically considerations. 9. In fact, the Hon'ble ITAT, Rajkot Bench in case of Shakti Clearing Agency (P.) Ltd. vs. ITD (80 TTJ 668) has also held that... The assessee would not gain anything by filing the appeals late. There was no mala fide imputable to the assessee. The delay in filing the appeals was a result of negligence or inaction on the part of the tax consultant. In every case of delay, there can be some lapses of the litigant concerned. That alone is not enough to…

Dawoodi Bohra Jamat Veraval, Veraval vs. The Commissioner of Income Tax (Exemptions), Rajkot

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

ITA 145/RJT/2024[2023-2024]Status: DisposedITAT Rajkot14 Feb 2025AY 2023-2024

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 145/Rjt/2024 (Assessment Year: Na) (Hybrid Hearing) Dawoodi Bohra Jamat Veraval. Vs. Cit(Exemption), Mochi Bazar, At Mochi Bazar, Floor-6, Aayakar Bhavan Veraval-362265. (Vejalpur), Nr: Sachin Tower, 100Ft Road, Anandnagar- Prahladnagar Road, Ahmedabad – 380015

Section 12A

…e above-mentioned circumstances, it is clear that delay is not due wrongly committed by the assessee but the circumstances are beyond the control of the assessee. According to the Hon'ble ITAT, Rajkot Bench in case of Shakti Clearing Agency (P.) Ltd. vs. ITO (80 TTJ 668) has also held that; ITA 145/Rjt/2024 (AY: NA) Dawoodi Bohra Jamat Veraval v. CIT(E) "The assessee would not gain anything by filing the appeals late. There was no mala fide imputable to the assessee. The delay in filing the appeals was a result of negligence or inaction on the part of the tax consultant. In every case of delay, there can be som…