“condonation of delay”

Raj Kishore Upadhyay, Gopalganj vs. ITO, Siwan

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

Bench: SHRI SANJAY GARG, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

penalty is likely to be deleted because addition made in the quantum order has been deleted. Your honor is hence requested to kindly condone the delay in filing the appeal and list the case for hearing on merit.” 1.1 Considering the reasons advanced for the said delay, this appeal ... 459/Pat/2024 Raj Kishore Upadhyay “1. For that, on the facts and circumstances of the case, Ld. CIT (A) has erred in not condoning the delay of 258 days as sufficient causes were submitted. Due to refusal to condone the delay grave miscarriage of justice has been resulted. 2. For that

Prabhat Kumar, Patna vs. ACIT, Circle-4, Patna

matter. The assessee has filed a petition requesting for condonation of the said delay as under: “1. That this is an application for condonation of delay in the filing of the instant appeal. 2. That the petitioner states that the impugned order was passed on 17.11.2023 by the Id Commissioner

Virendra Yadav, Madhubani vs. Income Tax Officer Ward 3(1), Darbhanga

The appeal of the assessee is allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.248/Pat/2024 Assessment Year: 2016-17 Virendra Yadav……..…………………………………………..………….……Appellant Mainapatti, Maheshbada Khajauli, Madhubani, Bihar-847228. [Pan: Agwpy8420E] Vs. Ito, Ward-3(1), Darbhanga.……....….….. ……………….........……...…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri Ashwani Kr. Singal, Jcit - Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 04, 2025 Date Of Pronouncing The Order : February 04, 2025 Order Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against An Order Dated 30.11.2022 Of The Acit, Circle-3, Darbh [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. At The Outset, The Registry Has Informed That There Is A Delay Of 373 Days In Filing The Present Appeal. The Assessee Filed An Application For Condonation Of Delay Stating Reasons For Such Delay. After Considering The Application, We Find Reasonable Cause Which Was Beyond The Control Of The Assessee & The Delay Was Not Intentional. We, Therefore, Condone The Delay In Filing The Appeal & Adjudicate The Appeal On Merits Of The Case. 3. No One Has Appeared On Behalf Of The Assessee In Spite Of Serving Notices For Hearing & The Tribunal Cannot Keep These Appeals Pending For Indefinite Time Due To Non-Representation. Therefore, In The Absence Of Any Authorised Representative Of The Assessee, We Proceed To Decide

Registry has informed that there is a delay of 373 days in filing the present appeal. The assessee filed an application for condonation of delay stating reasons for such delay. After considering the application, we find reasonable cause which was beyond the control of the assessee and the delay ... intentional. We, therefore, condone the delay in filing the appeal and adjudicate the appeal on merits of the case. 3. No one has appeared on behalf of the assessee in spite of serving notices for hearing and the Tribunal cannot keep these appeals pending for indefinite time

ACIT, Patna vs. New Era Social Development Welfare Society, Patna

Appeal is treated as allowed for statistical purposes

provisions of section 13(10) of the Act. It is also felt that the assessee could utilise any opportunity for obtaining the condonation of delay in filing of the Form 10B, in case, the facts and the relevant CBDT Instructions support that the action. 4. With this remanding back

Nilesh Kiran Dhote, Amravati vs. ITO Ward-3, Amravati

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

Bench: Shri V. Durga Rao

Thereafter, the assessee carried the matter in appeal before the learned CIT(A) with a delay of about 07 months by filing condonation of delay petition and affidavit. The learned CIT(A) did not satisfy with the reasons furnished by the assessee for the said delay of about 07 months ... considering the submission of the assessee and in the facts and circumstances of the case, I deem it fit and appropriate to condone the delay of about 07 months in filing the appeal before the learned CIT(A) and remit the matter in issue back to the file of learned

Nana Aatmaramsa Ujwane, Akola vs. ITO Ward-3, Akola

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

Bench: Shri V. Durga Rao

learned CIT(A) was not satisfied with the reasons furnished by the assessee and dismissed the appeal of the assessee by not condoning the delay. 4. Aggrieved by the order of the learned CIT(A), the assessee is in appeal before the Tribunal. 5. Learned Counsel for the Assessee, during ... succeed in it’s appeal and prayed that one more opportunity may please be given to 3 ITA.No.586/NAG./2024 the assessee by condoning the delay in filing the appeal before the learned CIT(A) in the interest of substantial justice. 6. The Learned DR on the other hand, relied

Madhav Gandhe Foundation, Nagpur vs. ITO Ward-1, Exemp, Nagpur

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

Bench: Shri V. Durga Rao

outset, there is a delay of 115 days in filing the appeal before the Tribunal. I am satisfied with the condonation of delay affidavit and petition filed by the assessee and, therefore, 2 ITA.No.582/NAG./2024 condone the delay of 115 days in filing the appeal before the Tribunal