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“condonation of delay”

AppealsSection 249Section 24912,312 judgments

The decision most relied on for condonation of delay is Collector, Land Acquisition v. Mst. Katiji (167 ITR 471), cited in 3,926 judgments on BharatTax.

Leading authorities on condonation of delay

Collector, Land Acquisition v. Mst. Katiji
167 ITR 471 · 1987 · Supreme Court
3,926
citing judgments

Delay in filing appeals, when supported by sufficient or justifiable cause, should be condoned with a liberal approach to ensure substantial justice. This principle prioritizes the cause of justice over mere technicalities.

Collector, Land Acquisition, Anantnag & Anr. v. Mst. Katiji & Ors.
2 SCC 107 · 1987 · Supreme Court
451
citing judgments

Courts must adopt a liberal approach when considering applications for condonation of delay, preferring to decide cases on their merits rather than allowing technicalities of limitation to scuttle justice. This principle applies to ensure the substantive rights of parties are not defeated by minor delays.

Balakrishnan v. M. Krishnamurthy
7 SCC 123 · 1998 · Supreme Court
368
citing judgments

The Supreme Court outlines the principles for condoning delay in filing appeals, stating that a litigant's lapse is not always a bar if the explanation is bona fide and not a dilatory strategy. Courts should show utmost consideration to suitors and prioritize substantial justice unless the delay is deliberately to gain time.

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.

Concord of India Insurance Co. Ltd. v. Smt. Nirmala Devi and Others
118 ITR 507 · 1979 · Supreme Court
268
citing judgments

For condoning delay, the term 'sufficient cause' must be interpreted liberally and purposively to advance justice. Delay not tainted by mala fides, gross negligence, or recklessness, and based on honestly obtained legal advice, constitutes sufficient cause.

Inder Singh v. State of Madhya Pradesh
2025 INSC 382 · 2025 · Supreme Court
267
citing judgments

Non-deliberate procedural delays caused by circumstances beyond control must be condoned in the interest of substantial justice, even if the delay is significant, such as over 1500 days.

Vedabhai v. Santaram
253 ITR 798 · 2002 · Supreme Court
262
citing judgments

When substantial justice and technical considerations are in conflict, substantial justice should be prioritized. Condoning delay requires a cautious approach without malafide or dilatory tactics, and 'sufficient cause' should be interpreted liberally to advance substantial justice.

Sreenivas Charitable Trust v. Dy. CIT
280 ITR 357 · 2006 · High Court
182
citing judgments

The expression "sufficient cause" for condoning delay in filing appeals must receive a liberal and purposive construction. This approach aims to advance substantial justice, which is of paramount importance.

Judgments citing condonation of delay

Asst. Commissioner of Income Tax, CC-2, Surat vs. M/S. Saffron Gems Pvt. Ltd., Surat

ITA 436/SRT/2022[2012-13]Status: DisposedITAT Surat24 Apr 2023AY 2012-13

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपीलसं./Ita No.431 &440/Srt/2022 (िनधा"रणवष" / Assessment Year: (2012-13) (Physical Court Hearing)

Section 143(3)

delay in filing the appeal; it is rather a mistake in computing the days of delay, hence there is no question for condonation of delay. 3. We have heard both the parties on this preliminary issue and noted that while computing the delay, the date on which appeal has been

Saffron Gems Pvt Ltd, Surat vs. Deputy Commissioner of Income Tax, Surat

ITA 432/SRT/2022[2012-13]Status: DisposedITAT Surat24 Apr 2023AY 2012-13

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपीलसं./Ita No.431 &440/Srt/2022 (िनधा"रणवष" / Assessment Year: (2012-13) (Physical Court Hearing)

Section 143(3)

delay in filing the appeal; it is rather a mistake in computing the days of delay, hence there is no question for condonation of delay. 3. We have heard both the parties on this preliminary issue and noted that while computing the delay, the date on which appeal has been

Marudhar Diamond Pvt Ltd, Surat vs. Deputy Commissioner of Income Tax, Surat

ITA 431/SRT/2022[2012-13]Status: DisposedITAT Surat24 Apr 2023AY 2012-13

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपीलसं./Ita No.431 &440/Srt/2022 (िनधा"रणवष" / Assessment Year: (2012-13) (Physical Court Hearing)

Section 143(3)

delay in filing the appeal; it is rather a mistake in computing the days of delay, hence there is no question for condonation of delay. 3. We have heard both the parties on this preliminary issue and noted that while computing the delay, the date on which appeal has been

Antique Exim Pvt Ltd., Surat vs. Dy. Commissioner of Income Tax, Surat

ITA 351/SRT/2022[2017-18]Status: DisposedITAT Surat24 Apr 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपीलसं./Ita No.431 &440/Srt/2022 (िनधा"रणवष" / Assessment Year: (2012-13) (Physical Court Hearing)

Section 143(3)

delay in filing the appeal; it is rather a mistake in computing the days of delay, hence there is no question for condonation of delay. 3. We have heard both the parties on this preliminary issue and noted that while computing the delay, the date on which appeal has been

Nobal Jewels Pvt Ltd, Surat vs. Dy. Commissioner of Income Tax, Surat

ITA 350/SRT/2022[2017-18]Status: DisposedITAT Surat24 Apr 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपीलसं./Ita No.431 &440/Srt/2022 (िनधा"रणवष" / Assessment Year: (2012-13) (Physical Court Hearing)

Section 143(3)

delay in filing the appeal; it is rather a mistake in computing the days of delay, hence there is no question for condonation of delay. 3. We have heard both the parties on this preliminary issue and noted that while computing the delay, the date on which appeal has been

Asst. Commissioner of Income Tax, CC-3, Surat vs. M/S. Antique Exim Pvt. Ltd., Surat

ITA 347/SRT/2022[2017-18]Status: DisposedITAT Surat24 Apr 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपीलसं./Ita No.431 &440/Srt/2022 (िनधा"रणवष" / Assessment Year: (2012-13) (Physical Court Hearing)

Section 143(3)

delay in filing the appeal; it is rather a mistake in computing the days of delay, hence there is no question for condonation of delay. 3. We have heard both the parties on this preliminary issue and noted that while computing the delay, the date on which appeal has been

Asst. Commissioner Central Circle -3, Surat vs. M/S. Nobal Jewels Pvt. Ltd, Surat

ITA 346/SRT/2022[2017-18]Status: DisposedITAT Surat24 Apr 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपीलसं./Ita No.431 &440/Srt/2022 (िनधा"रणवष" / Assessment Year: (2012-13) (Physical Court Hearing)

Section 143(3)

delay in filing the appeal; it is rather a mistake in computing the days of delay, hence there is no question for condonation of delay. 3. We have heard both the parties on this preliminary issue and noted that while computing the delay, the date on which appeal has been

Meka Ranganayakamma, Gosala vs. ITO, Ward-2(4), Vijayawada

In the result, appeal filed by the assessee is dismissed in-limine

ITA 39/VIZ/2022[2011-12]Status: DisposedITAT Visakhapatnam21 Apr 2023AY 2011-12

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.39/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2011-12) Smt. Meka Ranganayakamma Vs. Income Tax Officer Gosala, Penamaluru Mandal Ward-2(4) Krishna District Vijayawada [Pan : Bfjpm1961H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri O.N.Hari Prasada Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 09.03.2023 घोर्णध की तधरीख/Date Of Pronouncement : 21.04.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: This Appeal Is Filed By The Assessee Against The Order Of Commissioner Of Income Tax (Appeals) [Cit(A)], Vijayawada Vide Appeal No.10293/Cit(A)/Vja/18-19 Dated 23.07.2019 For The Assessment Year (A.Y.) 2011-12 With The Inordinate Delay Of 898 Days. The Assessee Filed Petition For Condonation Of Delay, Submitting That The Assessee Fell Down While Climbing Down The Stair Case On 15.09.2019, Suffered From Severe Back Pain & She Was Advised Bed Rest Till 14.12.2019. As The Assessee Did Not Recover, She Continued To Be Confined

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri O.N.Hari Prasada Rao, DR

/VJA/18-19 dated 23.07.2019 for the Assessment Year (A.Y.) 2011-12 with the inordinate delay of 898 days. The assessee filed petition for condonation of delay, submitting that the assessee fell down while climbing down the stair case on 15.09.2019, suffered from severe back pain and she was advised bed rest ... assessee further submitted that the reasons explained were beyond the control of the assessee, which is neither intentional nor deliberate. Therefore, prayed for condonation of delay of 898 days and to pass orders in the interest of justice. 2. I have heard the Ld.AR and perused the condonation petition filed

Balajee Constructions, Visakhapatnam vs. Deputy Commissioner of Income Tax, TDS Ward-1, Visakhapatnam

In the result, appeal filed by the assessee in ITA

ITA 238/VIZ/2022[2015-16]Status: DisposedITAT Visakhapatnam21 Apr 2023AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri C. Subrahmanyam, ARFor Respondent: Sri ON Hari Prasada Rao
Section 154Section 200ASection 234ESection 246Section 250

reasons for belated filing of the appeals, the Ld. Authorized Representative [AR] drawn our attention to the petition filed by the assessee seeking condonation of delay and read out the contents of the petition. For the sake of reference, the relevant portion of the condonation petition is extracted herein below ... filing the appeal belatedly before the Tribunal with a delay of 16 days. Therefore, in our view, this is a fit case for condoning the delay and hence we hereby condone the delay of 16 days in filing the appeal before the Tribunal and proceed to adjudicate the appeal

Balajee Constructions, Visakhapatnam vs. Deputy Commissioner of Income Tax, TDS Ward-1, Visakhapatnam

In the result, appeal filed by the assessee in ITA

ITA 237/VIZ/2022[2014-15]Status: DisposedITAT Visakhapatnam21 Apr 2023AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri C. Subrahmanyam, ARFor Respondent: Sri ON Hari Prasada Rao
Section 154Section 200ASection 234ESection 246Section 250

reasons for belated filing of the appeals, the Ld. Authorized Representative [AR] drawn our attention to the petition filed by the assessee seeking condonation of delay and read out the contents of the petition. For the sake of reference, the relevant portion of the condonation petition is extracted herein below ... filing the appeal belatedly before the Tribunal with a delay of 16 days. Therefore, in our view, this is a fit case for condoning the delay and hence we hereby condone the delay of 16 days in filing the appeal before the Tribunal and proceed to adjudicate the appeal

Balajee Constructions, Visakhapatnam vs. Deputy Commissioner of Income Tax, TDS Ward-1, Visakhapatnam

In the result, appeal filed by the assessee in ITA

ITA 236/VIZ/2022[2013-14]Status: DisposedITAT Visakhapatnam21 Apr 2023AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri C. Subrahmanyam, ARFor Respondent: Sri ON Hari Prasada Rao
Section 154Section 200ASection 234ESection 246Section 250

reasons for belated filing of the appeals, the Ld. Authorized Representative [AR] drawn our attention to the petition filed by the assessee seeking condonation of delay and read out the contents of the petition. For the sake of reference, the relevant portion of the condonation petition is extracted herein below ... filing the appeal belatedly before the Tribunal with a delay of 16 days. Therefore, in our view, this is a fit case for condoning the delay and hence we hereby condone the delay of 16 days in filing the appeal before the Tribunal and proceed to adjudicate the appeal

Andhra Pradesh State Certification Authority(Formerly Andhra Pradesh State Seed Certification Agency), Guntur vs. The Deputy Commissioner of Income Tax(Exemptions), Vijayawada

In the result, appeal filed by the assessee is allowed

ITA 215/VIZ/2020[2016-17]Status: DisposedITAT Visakhapatnam21 Apr 2023AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri GVN Hari, ARFor Respondent: Sri ON Hari Prasada Rao
Section 11Section 12ASection 143(2)Section 143(3)Section 2(15)

appeal before the Tribunal. With respect to the delay, the Ld. AR drew our attention to the petition filed by the assessee seeking condonation of delay, wherein the reasons were explained. For the sake of reference, the relevant portion of the petition for condonation of delay is extracted herein below ... filing the appeal belatedly before the Tribunal with a delay of 192 days. Therefore, in our view, this is a fit case for condoning the delay and hence we hereby condone the delay of 192 days in filing the appeal before the Tribunal and proceed to adjudicate the appeal

Pilli Nooka Raju, Visakhapatnam vs. The Assistant Commissioner of Income Tax, . Central Circle-2, Visakhapatnam

In the result, appeals of the assessees for the A

ITA 99/VIZ/2019[2012-13]Status: DisposedITAT Visakhapatnam21 Apr 2023AY 2012-13

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.101/Viz/2019 To 103/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2008-09 To 2010-11) Smt.Pilli Sujatha Vs. Asst.Commissioner Of D.No.45-57-10/1/1 Income Tax Narasimha Nagar Central Circle-2 Visakhapatnam Visakhapatnam [Pan : Ajopp0031F] आयकर अपील सं./I.T.A.No.98/Viz/2019 To 100/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2011-12 To 2013-14) Pilli Nooka Raju Vs. Asst.Commissioner Of D.No.45-57-10/1/1 Income Tax Narasimha Nagar Central Circle-2 Visakhapatnam Visakhapatnam [Pan : Ahipp 3381L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri GVN Hari, ARFor Respondent: Shri M.N.MurthyNaik,CIT(DR)
Section 142(1)Section 143(2)Section 143(3)Section 153A

तधरीख / Date of Hearing 21.03.2023 : घोर्णध की तधरीख/Date of : 21.04.2023 Pronouncement आदेश /O R D E R Per Shri S.Balakrishnan, Accountant Member : Condonation of Delay : These appeals are filed by the assessees against the orders of Commissioner of Income Tax (Appeals) [CIT(A)]-3, Visakhapatnam dated 2 I.T.A. No.98/Viz/2019 ... Visakhapatnam 15.10.2018 for the Assessment Years (A.Ys.) 2008-09 to 2013-14 with the delay of 54 days. The assessee filed petition for condonation of delay, submitting that Sri P.Nooka Raju, father of the assessee who manages the affairs of the assessee, fell sick and he was advised bed rest

Pilli Nooka Raju, Visakhapatnam vs. The Assistant Commissioner of Income Tax, . Central Circle-2, Visakhapatnam

In the result, appeals of the assessees for the A

ITA 98/VIZ/2019[2011-12]Status: DisposedITAT Visakhapatnam21 Apr 2023AY 2011-12

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.101/Viz/2019 To 103/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2008-09 To 2010-11) Smt.Pilli Sujatha Vs. Asst.Commissioner Of D.No.45-57-10/1/1 Income Tax Narasimha Nagar Central Circle-2 Visakhapatnam Visakhapatnam [Pan : Ajopp0031F] आयकर अपील सं./I.T.A.No.98/Viz/2019 To 100/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2011-12 To 2013-14) Pilli Nooka Raju Vs. Asst.Commissioner Of D.No.45-57-10/1/1 Income Tax Narasimha Nagar Central Circle-2 Visakhapatnam Visakhapatnam [Pan : Ahipp 3381L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri GVN Hari, ARFor Respondent: Shri M.N.MurthyNaik,CIT(DR)
Section 142(1)Section 143(2)Section 143(3)Section 153A

तधरीख / Date of Hearing 21.03.2023 : घोर्णध की तधरीख/Date of : 21.04.2023 Pronouncement आदेश /O R D E R Per Shri S.Balakrishnan, Accountant Member : Condonation of Delay : These appeals are filed by the assessees against the orders of Commissioner of Income Tax (Appeals) [CIT(A)]-3, Visakhapatnam dated 2 I.T.A. No.98/Viz/2019 ... Visakhapatnam 15.10.2018 for the Assessment Years (A.Ys.) 2008-09 to 2013-14 with the delay of 54 days. The assessee filed petition for condonation of delay, submitting that Sri P.Nooka Raju, father of the assessee who manages the affairs of the assessee, fell sick and he was advised bed rest

Pilli Sujatha, Visakhapatnam vs. The Assistant Commissioner of Income Tax, Central Circle-2, Visakhapatnam

In the result, appeals of the assessees for the A

ITA 103/VIZ/2019[2010-11]Status: DisposedITAT Visakhapatnam21 Apr 2023AY 2010-11

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.101/Viz/2019 To 103/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2008-09 To 2010-11) Smt.Pilli Sujatha Vs. Asst.Commissioner Of D.No.45-57-10/1/1 Income Tax Narasimha Nagar Central Circle-2 Visakhapatnam Visakhapatnam [Pan : Ajopp0031F] आयकर अपील सं./I.T.A.No.98/Viz/2019 To 100/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2011-12 To 2013-14) Pilli Nooka Raju Vs. Asst.Commissioner Of D.No.45-57-10/1/1 Income Tax Narasimha Nagar Central Circle-2 Visakhapatnam Visakhapatnam [Pan : Ahipp 3381L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri GVN Hari, ARFor Respondent: Shri M.N.MurthyNaik,CIT(DR)
Section 142(1)Section 143(2)Section 143(3)Section 153A

तधरीख / Date of Hearing 21.03.2023 : घोर्णध की तधरीख/Date of : 21.04.2023 Pronouncement आदेश /O R D E R Per Shri S.Balakrishnan, Accountant Member : Condonation of Delay : These appeals are filed by the assessees against the orders of Commissioner of Income Tax (Appeals) [CIT(A)]-3, Visakhapatnam dated 2 I.T.A. No.98/Viz/2019 ... Visakhapatnam 15.10.2018 for the Assessment Years (A.Ys.) 2008-09 to 2013-14 with the delay of 54 days. The assessee filed petition for condonation of delay, submitting that Sri P.Nooka Raju, father of the assessee who manages the affairs of the assessee, fell sick and he was advised bed rest

Pilli Sujatha, Visakhapatnam vs. The Assistant Commissioner of Income Tax, Central Circle-2, Visakhapatnam

In the result, appeals of the assessees for the A

ITA 102/VIZ/2019[2009-10]Status: DisposedITAT Visakhapatnam21 Apr 2023AY 2009-10

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.101/Viz/2019 To 103/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2008-09 To 2010-11) Smt.Pilli Sujatha Vs. Asst.Commissioner Of D.No.45-57-10/1/1 Income Tax Narasimha Nagar Central Circle-2 Visakhapatnam Visakhapatnam [Pan : Ajopp0031F] आयकर अपील सं./I.T.A.No.98/Viz/2019 To 100/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2011-12 To 2013-14) Pilli Nooka Raju Vs. Asst.Commissioner Of D.No.45-57-10/1/1 Income Tax Narasimha Nagar Central Circle-2 Visakhapatnam Visakhapatnam [Pan : Ahipp 3381L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri GVN Hari, ARFor Respondent: Shri M.N.MurthyNaik,CIT(DR)
Section 142(1)Section 143(2)Section 143(3)Section 153A

तधरीख / Date of Hearing 21.03.2023 : घोर्णध की तधरीख/Date of : 21.04.2023 Pronouncement आदेश /O R D E R Per Shri S.Balakrishnan, Accountant Member : Condonation of Delay : These appeals are filed by the assessees against the orders of Commissioner of Income Tax (Appeals) [CIT(A)]-3, Visakhapatnam dated 2 I.T.A. No.98/Viz/2019 ... Visakhapatnam 15.10.2018 for the Assessment Years (A.Ys.) 2008-09 to 2013-14 with the delay of 54 days. The assessee filed petition for condonation of delay, submitting that Sri P.Nooka Raju, father of the assessee who manages the affairs of the assessee, fell sick and he was advised bed rest

Pilli Sujatha, Visakhapatnam vs. The Assistant Commissioner of Income Tax, Central Circle-2, Visakhapatnam

In the result, appeals of the assessees for the A

ITA 101/VIZ/2019[2008-09]Status: DisposedITAT Visakhapatnam21 Apr 2023AY 2008-09

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.101/Viz/2019 To 103/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2008-09 To 2010-11) Smt.Pilli Sujatha Vs. Asst.Commissioner Of D.No.45-57-10/1/1 Income Tax Narasimha Nagar Central Circle-2 Visakhapatnam Visakhapatnam [Pan : Ajopp0031F] आयकर अपील सं./I.T.A.No.98/Viz/2019 To 100/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2011-12 To 2013-14) Pilli Nooka Raju Vs. Asst.Commissioner Of D.No.45-57-10/1/1 Income Tax Narasimha Nagar Central Circle-2 Visakhapatnam Visakhapatnam [Pan : Ahipp 3381L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri GVN Hari, ARFor Respondent: Shri M.N.MurthyNaik,CIT(DR)
Section 142(1)Section 143(2)Section 143(3)Section 153A

तधरीख / Date of Hearing 21.03.2023 : घोर्णध की तधरीख/Date of : 21.04.2023 Pronouncement आदेश /O R D E R Per Shri S.Balakrishnan, Accountant Member : Condonation of Delay : These appeals are filed by the assessees against the orders of Commissioner of Income Tax (Appeals) [CIT(A)]-3, Visakhapatnam dated 2 I.T.A. No.98/Viz/2019 ... Visakhapatnam 15.10.2018 for the Assessment Years (A.Ys.) 2008-09 to 2013-14 with the delay of 54 days. The assessee filed petition for condonation of delay, submitting that Sri P.Nooka Raju, father of the assessee who manages the affairs of the assessee, fell sick and he was advised bed rest

Pilli Nooka Raju, Visakhapatnam vs. The Assistant Commissioner of Income Tax, . Central Circle-2, Visakhapatnam

In the result, appeals of the assessees for the A

ITA 100/VIZ/2019[2013-14]Status: DisposedITAT Visakhapatnam21 Apr 2023AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.101/Viz/2019 To 103/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2008-09 To 2010-11) Smt.Pilli Sujatha Vs. Asst.Commissioner Of D.No.45-57-10/1/1 Income Tax Narasimha Nagar Central Circle-2 Visakhapatnam Visakhapatnam [Pan : Ajopp0031F] आयकर अपील सं./I.T.A.No.98/Viz/2019 To 100/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2011-12 To 2013-14) Pilli Nooka Raju Vs. Asst.Commissioner Of D.No.45-57-10/1/1 Income Tax Narasimha Nagar Central Circle-2 Visakhapatnam Visakhapatnam [Pan : Ahipp 3381L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri GVN Hari, ARFor Respondent: Shri M.N.MurthyNaik,CIT(DR)
Section 142(1)Section 143(2)Section 143(3)Section 153A

तधरीख / Date of Hearing 21.03.2023 : घोर्णध की तधरीख/Date of : 21.04.2023 Pronouncement आदेश /O R D E R Per Shri S.Balakrishnan, Accountant Member : Condonation of Delay : These appeals are filed by the assessees against the orders of Commissioner of Income Tax (Appeals) [CIT(A)]-3, Visakhapatnam dated 2 I.T.A. No.98/Viz/2019 ... Visakhapatnam 15.10.2018 for the Assessment Years (A.Ys.) 2008-09 to 2013-14 with the delay of 54 days. The assessee filed petition for condonation of delay, submitting that Sri P.Nooka Raju, father of the assessee who manages the affairs of the assessee, fell sick and he was advised bed rest

Airlink Communication Private Limited, Surat vs. Income Tax Officer (TDS-1), Surat

Appeals are allowed for statistical purposes

ITA 66/SRT/2023[2014-15]Status: DisposedITAT Surat21 Apr 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपीलसं./Ita No.53 To 57/Srt/2023 (िनधा"रणवष" / Assessment Year: (2013-14) (Physical Court Hearing) Airlink Communication Pvt. Ltd. Asst./Dy. Commissioner Of Income Tax, Circle, Tds, Aaykar Bhavan, 1-2, Annapurna Shopping Centre, Vs. Surat-395001 1St Floor Aadajan Patia, Surat- 395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaufr 6898 R (अपीलाथ" /Appellant) (""थ" /Respondent)

Section 200A

Income Tax Act and when the assessee carried the matter in appeal before ld CIT(A), the Ld. CIT(A) has not condoned the delay in filing these appeals. There are delay in filing these appeals before the ld CIT(A) which ranges from 316 days to 1216 days. Before ... assessee has appeared and filed written submission on merit and also requested the ld CIT(A) to condone the delay in filing these appeals. However, Ld. CIT(A) did not condone the delay in filing these appeals and dismissed all these appeals, therefore assessee is in further appeal before this

Airlink Communication Private Limited, Surat vs. Asst./ Dy. Commissioner of Income Tax, Circle TDS, Surat

Appeals are allowed for statistical purposes

ITA 57/SRT/2023[2013-14]Status: DisposedITAT Surat21 Apr 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपीलसं./Ita No.53 To 57/Srt/2023 (िनधा"रणवष" / Assessment Year: (2013-14) (Physical Court Hearing) Airlink Communication Pvt. Ltd. Asst./Dy. Commissioner Of Income Tax, Circle, Tds, Aaykar Bhavan, 1-2, Annapurna Shopping Centre, Vs. Surat-395001 1St Floor Aadajan Patia, Surat- 395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaufr 6898 R (अपीलाथ" /Appellant) (""थ" /Respondent)

Section 200A

Income Tax Act and when the assessee carried the matter in appeal before ld CIT(A), the Ld. CIT(A) has not condoned the delay in filing these appeals. There are delay in filing these appeals before the ld CIT(A) which ranges from 316 days to 1216 days. Before ... assessee has appeared and filed written submission on merit and also requested the ld CIT(A) to condone the delay in filing these appeals. However, Ld. CIT(A) did not condone the delay in filing these appeals and dismissed all these appeals, therefore assessee is in further appeal before this