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“Section 253(2)”

Section References (mined)Section 253Section 253(2)103 judgments

The decision most relied on for Section 253(2) is Vishin Meghani v. DCIT & Anr (398 ITR 250), cited in 291 judgments on BharatTax.

Leading authorities on Section 253(2)

Vishin Meghani v. DCIT & Anr
398 ITR 250 · 2017 · High Court
291
citing judgments

This case is cited as an authority supporting the condonation of delay in filing income tax appeals, particularly when an assessee presents a request for such condonation.

PCIT v. IL&FS Energy Development Company Ltd.
84 Taxmann.com 186 · 2017 · High Court
255
citing judgments

Disallowance under Section 14A of the Income-tax Act, 1961 is not permissible where the assessee has not earned any exempt income during the relevant assessment year. A CBDT Circular cannot override the express provisions of Section 14A read with Rule 8D to mandate such a disallowance.

Shivsagar Veg Restaurant v. ACIT
317 ITR 433 · 2009 · High Court
202
citing judgments

Orders that are inordinately delayed are liable to be recalled and heard afresh, and the Appellate Tribunal President should frame guidelines for timely disposal of appeals.

Land Acquisition, Anantnag and Anr. v. Ms Katiji and Others
167 ITR 5 · 1987 · Supreme Court
164
citing judgments

The principle of 'sufficient cause' for condonation of delay in filing appeals requires a liberal interpretation to ensure substantial justice, but delay will not be condoned if sufficient cause is not satisfactorily explained by the appellant.

Tools Pvt Ltd. v. CIT
238 ITR 268 · 1999 · High Court
142
citing judgments

The Income Tax Appellate Tribunal (Tribunal) can consider questions of law arising in assessment proceedings even if they were not raised before the lower authorities. An appellate authority possesses all powers of the original authority, subject to statutory limitations.

Jt. CIT v. Tractors and Farm Equipments Ltd.
104 ITD 149 · 2007 · ITAT
118
citing judgments

A delay in filing an appeal cannot be condoned if it is attributable to the assessee's negligence or inaction, such as misplacing and forgetting the Commissioner (Appeals)'s order. The provisions relating to limitation apply with rigour, and a lack of due care and attention is not a sufficient reason for condonation.

CIT v. Sitex Industries Ltd.
82 Taxmann.com 171 · 2017 · High Court
117
citing judgments

No disallowance for investments made out of surplus funds can be made if tax-free dividends are earned on such investments.

CIT v. Mahalaxmi Glass Works (P) Ltd.
318 ITR 116 · 2009 · High Court
64
citing judgments

When the valuation of closing stock is adjusted to include CENVAT or Modvat credit under Section 145A, a corresponding adjustment must also be made to the opening stock.

Judgments citing Section 253(2)

Income Tax Officer, Ward - 3, Margao vs. Shri Raj Shanu Pai Panandikar, Margao

Accordingly. The grounds accordingly stands partly allowed

ITA 287/PAN/2019[2011-12]Status: DisposedITAT Panaji25 Feb 2025AY 2011-12

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr R K Pikale [‘Ld. AR’]For Respondent: Mr Narendra Reddy [‘Ld. DR’]
Section 139(1)Section 143(1)Section 143(3)Section 148Section 246ASection 250Section 253(2)

IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI

Income Tax Officer, Ward - 2, Margao vs. Shri Shanu Pai Panandikar (HUF), Margao

Accordingly. The grounds accordingly stands partly allowed

ITA 286/PAN/2019[2011-12]Status: DisposedITAT Panaji25 Feb 2025AY 2011-12

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr R K Pikale [‘Ld. AR’]For Respondent: Mr Narendra Reddy [‘Ld. DR’]
Section 139(1)Section 143(1)Section 143(3)Section 148Section 246ASection 250Section 253(2)

IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI

Income Tax Officer, Ward - 2, Margao vs. Shri Shanu Pai Panandikar (HUF), Margao

Accordingly. The grounds accordingly stands partly allowed

ITA 285/PAN/2019[2010-11]Status: DisposedITAT Panaji25 Feb 2025AY 2010-11

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr R K Pikale [‘Ld. AR’]For Respondent: Mr Narendra Reddy [‘Ld. DR’]
Section 139(1)Section 143(1)Section 143(3)Section 148Section 246ASection 250Section 253(2)

IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI

The Income Tax Officer, Ward - 3, Margao vs. Smt Rajani Ramchandra Pai Panandiukaar, Margao

Accordingly. The grounds accordingly stands partly allowed

ITA 257/PAN/2019[2010-11]Status: DisposedITAT Panaji25 Feb 2025AY 2010-11

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr R K Pikale [‘Ld. AR’]For Respondent: Mr Narendra Reddy [‘Ld. DR’]
Section 139(1)Section 143(1)Section 143(3)Section 148Section 246ASection 250Section 253(2)

IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI

The Assistant Commissioner of Income Tax, Circle - 1, Margao vs. Shri Rohan Ramchandra Pai Panandikar, Margao

Accordingly. The grounds accordingly stands partly allowed

ITA 256/PAN/2019[2011-12]Status: DisposedITAT Panaji25 Feb 2025AY 2011-12

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr R K Pikale [‘Ld. AR’]For Respondent: Mr Narendra Reddy [‘Ld. DR’]
Section 139(1)Section 143(1)Section 143(3)Section 148Section 246ASection 250Section 253(2)

IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI

The Assistant Commissioner of Income Tax, Circle - 1, Margao vs. Shri Rohan Ramchandra Pai Panandikar, Margao

Accordingly. The grounds accordingly stands partly allowed

ITA 255/PAN/2019[2010-11]Status: DisposedITAT Panaji25 Feb 2025AY 2010-11

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr R K Pikale [‘Ld. AR’]For Respondent: Mr Narendra Reddy [‘Ld. DR’]
Section 139(1)Section 143(1)Section 143(3)Section 148Section 246ASection 250Section 253(2)

IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI

Assistant Commissioner of Income Tax, Circle - 1, Margao vs. Shri Rohit Ramchandra Pai Panandikar, Margao

Accordingly. The grounds accordingly stands partly allowed

ITA 254/PAN/2019[2011-12]Status: DisposedITAT Panaji25 Feb 2025AY 2011-12

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr R K Pikale [‘Ld. AR’]For Respondent: Mr Narendra Reddy [‘Ld. DR’]
Section 139(1)Section 143(1)Section 143(3)Section 148Section 246ASection 250Section 253(2)

IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI

Assistant Commissioner of Income Tax, Circle - 1, Margao vs. Shri Rohit Ramchandra Pai Panandikar, Margao

Accordingly. The grounds accordingly stands partly allowed

ITA 253/PAN/2019[2010-11]Status: DisposedITAT Panaji25 Feb 2025AY 2010-11

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr R K Pikale [‘Ld. AR’]For Respondent: Mr Narendra Reddy [‘Ld. DR’]
Section 139(1)Section 143(1)Section 143(3)Section 148Section 246ASection 250Section 253(2)

IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI

ACIT, Circle - 1, Belagavi vs. Rohit Parasharam Patil, Belagavi

Accordingly. The grounds of appeal stands accordingly partly allowed

ITA 71/PAN/2022[2017-18]Status: DisposedITAT Panaji28 Jan 2025AY 2017-18

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 071/Pan/2022 Assessment Year : 2017-18

For Appellant: Mr Omkar Godbole [‘Ld. AR’]For Respondent: Mr Narendra Reddy [‘Ld. DR’]
Section 115BSection 143(1)Section 143(2)Section 144Section 250Section 251Section 253(2)Section 69

IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI

DCIT(Exemption) Circle, Patna vs. M/S Deo Mangal Memorial Trust, Patna

In the result, these appeals filed by the Revenue are allowed for statistical purposes

ITA 67/PAT/2020[2015-16]Status: DisposedITAT Patna10 Jan 2025AY 2015-16

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

Section 11(1)Section 2(15)Section 250Section 253(2)

IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA BENCH”, PATNA (VIRTUAL HEARING AT KOLKATA) SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI

DCIT(Exemption) Circle, Patna vs. M/S Deo Mangal Memorial Trust, Patna

In the result, these appeals filed by the Revenue are allowed for statistical purposes

ITA 66/PAT/2020[2014-15]Status: DisposedITAT Patna10 Jan 2025AY 2014-15

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

Section 11(1)Section 2(15)Section 250Section 253(2)

IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA BENCH”, PATNA (VIRTUAL HEARING AT KOLKATA) SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI

DCIT(Exemption) Circle, Patna vs. M/S Deo Mangal Memorial Trust, Patna

In the result, these appeals filed by the Revenue are allowed for statistical purposes

ITA 65/PAT/2020[2013-14]Status: DisposedITAT Patna10 Jan 2025AY 2013-14

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

Section 11(1)Section 2(15)Section 250Section 253(2)

IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA BENCH”, PATNA (VIRTUAL HEARING AT KOLKATA) SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI

Pallavi Pal, Noida vs. Ward 5(2)(1), Noida, Aayakar Bhawan, Gautam Budh Nagar

Accordingly, Revenue’s appeal in this case is dismissed

ITA 4657/DEL/2024[2012-13]Status: DisposedITAT Delhi06 Jan 2025AY 2012-13

Bench: Shri Anubhav Sharma & Shri Krinwant Sahayita No.4657/Del/2019 (Assessment Year 2008-09) Income Tax Officer, Shri Vijay Shankar Ward-66(4), Bajpai, New Delhi. Vs. 104, Riico Ind. Area, School Of Aeronautics Delhi Jaipur Highway, Neemrana, Rajsthan-301705. Pan-Aeppb6550D (Appellant) (Respondent) Assessee By Shri Rahul Bardia, Ca Department By Ms. Harpreet Kaur, Sr. Dr Date Of Hearing 19/08/2025 Date Of Pronouncement 25/08/2025

Section 147Section 148Section 253(2)Section 271Section 271(1)(c)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT

Global Institute of Technology Society, Jaipur vs. DCIT-Circle-Exemption, Jaipur

In the result the appeal of the revenue in ITA no

ITA 296/JPR/2024[2017-18]Status: DisposedITAT Jaipur11 Dec 2024AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri S.L. Poddar, AdvocateFor Respondent: Shri Anup Singh, Addl. CIT-DR
Section 11Section 13(1)(c)Section 13(3)

prescribed limit, the case falls under the exceptions (to be specified) of the instruction of CBDT on monetary limits. Ν.Α. Authorization under section 253(2) of the I.T. Act is issued separately. Appeal to be filed accordingly. Dated: 26-04-2024 Place: Jaipur (Anil Kumar Bhardwaj) Commissioner of Income ... prescribed limit, the case falls under the exceptions (to be specified) of the instruction of CBDT on monetary limits. Ν.Α. Authorization under section 253(2) of the I.T. Act is issued separately. Appeal to be filed accordingly. Dated: 26-04-2024 Place: Jaipur (Anil Kumar Bhardwaj) Commissioner of Income

Dy. Commissioner of Income Tax, Central Circle-1, Auranagbad., Aurangabad vs. Shreehari Associates Pvt Ltd, Aurangabad

The appeals of the REVENUE are ALLOWED

ITA 410/PUN/2024[2019-20]Status: DisposedITAT Pune26 Nov 2024AY 2019-20

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamore

For Appellant: Mr CH Naniwadekar & Kiran Sanmane [‘Ld. AR’]For Respondent: Mr Ajaykumar Kesari & Arvind Desai [‘Ld. DR’]
Section 131Section 132Section 143(3)Section 153ASection 250Section 253(2)Section 271(1)(c)Section 36(1)(va)

IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE ‘B’ BENCH, PUNE BEFORE HON’BLE SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER AND

Dy. Commissioner of Income Tax, Central Circle-1, Aurangabad vs. Shreehari Associates Pvt Ltd, Aurangabad

The appeals of the REVENUE are ALLOWED

ITA 408/PUN/2024[2014-15]Status: DisposedITAT Pune26 Nov 2024AY 2014-15

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamore

For Appellant: Mr CH Naniwadekar & Kiran Sanmane [‘Ld. AR’]For Respondent: Mr Ajaykumar Kesari & Arvind Desai [‘Ld. DR’]
Section 131Section 132Section 143(3)Section 153ASection 250Section 253(2)Section 271(1)(c)Section 36(1)(va)

IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE ‘B’ BENCH, PUNE BEFORE HON’BLE SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER AND

Dy.Commissioner of Income Tax, Central Circle-1, Aurangabad vs. Shreehari Associates Private Limited, Aurangabad

The appeals of the REVENUE are ALLOWED

ITA 407/PUN/2024[2013-14]Status: DisposedITAT Pune26 Nov 2024AY 2013-14

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamore

For Appellant: Mr CH Naniwadekar & Kiran Sanmane [‘Ld. AR’]For Respondent: Mr Ajaykumar Kesari & Arvind Desai [‘Ld. DR’]
Section 131Section 132Section 143(3)Section 153ASection 250Section 253(2)Section 271(1)(c)Section 36(1)(va)

IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE ‘B’ BENCH, PUNE BEFORE HON’BLE SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER AND

Deputy Commissioner of Income-Tax, Circle - 5, Pune vs. Renishaw Metrology Systems Ltd, Pune

The appeal of the Revenue is partly allowed for statistical purposes in above terms

ITA 628/PUN/2021[2013-14]Status: DisposedITAT Pune26 Nov 2024AY 2013-14

Bench: Hon’Ble Smt Astha Chandra, Judical Member & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No. 0628/Pun/2021 िनधा"रण वष" / Assessment Year : 2013-14 Dy. Commissioner Of Income Tax, Central Circle-5, Pune . . . . . . . अपीलाथ" / Appellant

For Appellant: Mr Ajit Jain [‘Ld. AR’]For Respondent: Mr Manish Mehta [‘Ld. DR’]
Section 143(2)Section 143(3)Section 246A(1)Section 250Section 253(2)Section 92C

IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE ‘C’ BENCH, PUNE BEFORE HON’BLE SMT ASTHA CHANDRA, JUDICAL MEMBER AND SHRI

Income Tax Officer Ward 7(1), Pune vs. Regency Mahavir Properties, Dhole Patil Road, Pune

The appeal is DISMISSED in aforestated terms

ITA 1487/PUN/2024[2010-11]Status: DisposedITAT Pune16 Oct 2024AY 2010-11

Bench: Hon’Ble Smt. Astha Chandra & Shri G. D. Padmahshaliassessment Year : 2010-11 The Income Tax Officer, Ward-7(1), Pune . . . . . . . Appellant V/S Regency Mahavir Properties, A3-5Th Floor, The Fifth Avenue, Nr. Hotel Regency, Dhole Patil Rd., Pune-411001 Pan: Aajfr6383G . . . . . . . Respondent Appearances Assessee By : None For The Assessee Revenue By : Mr Arvind Desai [‘Ld. Dr’] Date Of Conclusive Hearing : 16/10/2024 Date Of Pronouncement : 16/10/2024 Order Per G. D. Padmahshali, Am; This Appeal Is Instituted By The Revenue U/S 253(2) Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] Against Din & Order No. Itba/Nfac/S/250/2024-25/1064437931(1) Dt. 29/04/2024 By The National Faceless Appeal Centre, Delhi [‘Ld. ‘Nfac/Cit(A)’ Hereinafter] Passed U/S 250 Of The Act Which In Turn Quashed The Order Of Penalty Dt. 22/03/2017 Passed U/S 271(1)(C) Of The Act By The Dy. Commissioner Of Income Tax, Central Circle-1, Thane [‘Ld. Ao’].

For Appellant: None for the assesseeFor Respondent: Mr Arvind Desai [‘Ld. DR’]
Section 127Section 143(3)Section 250Section 253(2)Section 271(1)(c)

IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH ‘B’ PUNE BEFORE HON’BLE SMT. ASTHA CHANDRA JUDICIAL MEMBER And SHRI G

The ITO, Ward-1, Tenali vs. Jasti Lakshmaiah, Tenali

ITA 164/VIZ/2020[2010-11]Status: DisposedITAT Visakhapatnam25 Jul 2024AY 2010-11

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.161 & 162/Viz/2020 (निर्धारणवर्ा/ Assessment Years: 2009-10 & 2010-11) Income Tax Officer, Vs. Smt. Koganti Vijaya Kumari Ward-1, Tenali. L/R Of Late Koganti Bhavani Sankar, Tenali, Guntur Dist. Pan: Clwps0224B (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./ I.T.A. No.163 & 164/Viz/2020 (निर्धारणवर्ा/ Assessment Years: 2009-10 & 2010-11) Income Tax Officer, Vs. Sri Jasti Lakshmaiah, Ward-1, Tenali. Tenali, Guntur District. Pan: Agapj3292P (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थीकीओरसे/ Assessee By : Sri I Kama Sastry, Ar प्रत्यधर्थीकीओरसे/ Revenue By : Dr. Satyasai Rath, Cit-Dr सुिवधईकीतधरीख/ Date Of Hearing : 22/05/2024 घोर्णधकीतधरीख/Date Of : 25/07/2024 Pronouncement O R D E R Per S. Balakrishnan: These Appeals Are Filed By The Revenue Against The Orders Of The Learned Commissioner Of Income Tax (Appeals)-2, Guntur

For Appellant: Sri I Kama Sastry, ARFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 143(3)Section 147Section 148Section 253Section 253(2)

आयकरअपीलीयअधिकरण, विशाखापटणमपीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्रीदुव्िूरुआरएलरेड्डी, न्याययकसदस्यएिंश्रीएसबालाकृष्णन, लेखासदस्यकेसमक्ष BEFORE SHRI DUVVURU RL REDDY