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“second appeal before ITAT”

AppealsSection 253Section 25313 judgments

MISHIKA KAMLESH LULLA ,MUMBAI vs. INCOME TAX OFFICER WARD 3(2), MUMBAI

In the result, the appeal is allowed for statistical purposes

ITA 3826/MUM/2025[2012-13]Status: DisposedITAT Mumbai21 Aug 2025AY 2012-13

Bench: Ms. Kavitha Rajagopal & Shri Prabhash Shankarmishika Kamlesh Lulla, V/S. Income Tax Officer, Ward – Flat No. 1602, Harihar बनाम 3(2), 2Nd Floor, Rani Mansion, Building, Madhav Sankalp, Kalyan – Murbad Road, Khadakpada, Kalyan – Syndicate, Kalyan – 421 301, 421301, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Accpl3579M Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Sunil Talreja, ARFor Respondent: Shri Ashok Kumar Ambastha (Sr. DR)
Section 143(3)Section 148Section 69

appeal before ld.CIT(A) had been dismissed. She immediately upon discovery she took steps to consult with legal advisors and preferred the present second appeal before ITAT. The delay in filing the appeal is neither P a g e | 4 A.Y. 2012-13 Mishika Kamlesh Lulla intentional

VIKRAMATHITHAN SELVAKUMARAN RAJA,MADURAI vs. ACIT, NCC-1,, MADURAI

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

ITA 985/CHNY/2025[2017-18]Status: DisposedITAT Chennai21 Jul 2025AY 2017-18

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:985/Chny/2025 िनधा"रण वष" / Assessment Year: 2017-18 Vikramathithan Selvakumaran The Assistant Commissioner Of Raja, Vs. Income Tax, 61/1C, T B Road, Mahaboopalayam, Non-Corp. Circle -1, Madurai – 625 016. Madurai – 625 002. [Pan:Auvps-0301-B] (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri. R. Thulsi Ram, Advocate &For Respondent: Shri. Kumar Chandan, J.C.I.T
Section 143(2)Section 68

Affidavit explaining the reasons for delay, has been filed by the assessee. The ld.AR submitted that the delay of 613 days in filing second appeal before ITAT, Chennai is neither willful nor wanton but due to the fact that the :-2-: ITA. No:985/Chny/2025 assessee was suffering from the heart ... 16/08/2024 and the assessee was required complete bed rest and hence he could not meet auditor to hand over papers to file second appeal before ITAT, Chennai and after the department had issued notice for the payment of demand pending for the AY 2017-18 and thereafter the assessee approached

GRAMEEN EVAM SHAHRI WELFARE SANSTHAN,ALIGARH vs. ITO, WARD, 4(1)(3), ALIGARH

ITA 381/AGR/2024[2021-22]Status: DisposedITAT Agra07 Feb 2025AY 2021-22

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing)

Section 11Section 119(2)(b)Section 143(1)Section 154

Which simply can be rectified u/s 154 of the Act. 6) That against the order of CIT(A) dated 31.07.2024 assessee preferred present second appeal before ITAT. Agra having No 377(A) 2024 on 21.09.2024 which is still pending for disposal. 2 | P a g e ITA Nos.377, 380 & 381/Agr/2024

GRAMEEN EVAM SHAHRI WALFARE SANSTHAN ,ALIGARH vs. ITO WARD 4(1)(3), ALIGARH

ITA 380/AGR/2024[2019-20]Status: DisposedITAT Agra07 Feb 2025AY 2019-20

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing)

Section 11Section 119(2)(b)Section 143(1)Section 154

Which simply can be rectified u/s 154 of the Act. 6) That against the order of CIT(A) dated 31.07.2024 assessee preferred present second appeal before ITAT. Agra having No 377(A) 2024 on 21.09.2024 which is still pending for disposal. 2 | P a g e ITA Nos.377, 380 & 381/Agr/2024

GRAMEEN EVAM SHAHRI WELFARE SANSTHAN,ALIGARH vs. ITO WARD,4(1)(3) ALIGARH, ALIGARH

ITA 377/AGR/2024[2018-19]Status: DisposedITAT Agra07 Feb 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing)

Section 11Section 119(2)(b)Section 143(1)Section 154

Which simply can be rectified u/s 154 of the Act. 6) That against the order of CIT(A) dated 31.07.2024 assessee preferred present second appeal before ITAT. Agra having No 377(A) 2024 on 21.09.2024 which is still pending for disposal. 2 | P a g e ITA Nos.377, 380 & 381/Agr/2024

HARI OM AGARWAL,KOLARAS vs. ITO SHIVPURI, ASHOK NAGAR

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

ITA 91/AGR/2024[2017-18]Status: DisposedITAT Agra17 Jan 2025AY 2017-18

Bench: : Shri Ramit Kocharassessment Year: 2017-18

Section 133(6)Section 143(2)Section 143(3)Section 145(3)Section 250Section 270ASection 37

Assessing Officer’s assessment order was confirmed by ld. CIT(A). 6. Aggrieved, the assessee has now filed second appeal before ITAT, and learned counsel for the assessee at the outset submitted that the assessee had filed details of these expenses before the Assessing Officer but the Assessing Officer

ACIT, CIRCLE-4(1), PATNA vs. MUNNI RAI, PATNA

ITA 269/PAT/2018[2008-09]Status: DisposedITAT Patna16 Jan 2025AY 2008-09

Bench: Itat.

Section 143(3)Section 250Section 263Section 68

Munni Rai (b) CIT(A) passed an order dated 21.11.2011 and reduced the estimated rate from 7% (AO) to 5%. Revenue went in second appeal before ITAT. (c) Through order dated 03.07.2014, the ITAT upheld the action of the Ld. CIT(A), dismissing the Revenue’s appeal

SHRI MUKESH RASIKLAL SHAH,,AHMEDABAD vs. THE ACIT, CIRCLE-9, NOW CIRCLE-4(2),, AHMEDABAD

In the result, the appeals filed by the assessee are hereby dismissed

ITA 3218/AHD/2015[1993-94]Status: DisposedITAT Ahmedabad31 Dec 2024AY 1993-94

Bench: Dr. B.R.R. Kumar, Vice-Shri T.R. Senthil Kumar

For Appellant: Shri Mukesh R. Shah – Party in personFor Respondent: Shri Karun Kant Ojha, CIT-DR
Section 132Section 153Section 250

contention of the assessee may be rejected. 8.1. With regard to the acceptance by then CIT Guj. III, Ahmedabad for not preferring second appeal before ITAT A.Y. 91-92 on same sets of facts and materials, the Ld. CIT DR submitted that the decision of the appellate authority

SHRI MUKESH RASIKLAL SHAH,,AHMEDABAD vs. THE ACIT, CIRCLE-9, NOW CIRCLE-4(2),, AHMEDABAD

In the result, the appeals filed by the assessee are hereby dismissed

ITA 3217/AHD/2015[1992-93]Status: DisposedITAT Ahmedabad31 Dec 2024AY 1992-93

Bench: Dr. B.R.R. Kumar, Vice-Shri T.R. Senthil Kumar

For Appellant: Shri Mukesh R. Shah – Party in personFor Respondent: Shri Karun Kant Ojha, CIT-DR
Section 132Section 153Section 250

contention of the assessee may be rejected. 8.1. With regard to the acceptance by then CIT Guj. III, Ahmedabad for not preferring second appeal before ITAT A.Y. 91-92 on same sets of facts and materials, the Ld. CIT DR submitted that the decision of the appellate authority

GOPAL DENESHCHANDRA TULSHAN ,AKOLA vs. INCOME TAX OFFICER, WARD-3, AKOLA

In the result, appeal filed by the assessee is partly allowed

ITA 201/NAG/2023[2006-07]Status: DisposedITAT Nagpur09 Sept 2024AY 2006-07

Bench: Shri V. Durga Rao

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 143(3)Section 201(1)(b)Section 40Section 50

appeal before CIT(A)-1, Nagpur which has been dismissed. Being aggrieved by the order of CIT(A)- 1. Nagpur, assessee has preferred second appeal before ITAT Nagpur which has been set aside and remanded the matter back to AO to adjudicate the issue afresh after examining the applicability

THE DCIT, 2(1), INDORE vs. SHRI OMPRAKASH DHANWANI, INDORE

ITA 440/IND/2018[2014-15]Status: DisposedITAT Indore06 Nov 2023AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 132Section 143(3)Section 153A

same upheld part-addition too. 4. Against order of CIT(A), the assessee as well as revenue, both sides, went in second appeal before ITAT in IT(SS)A Nos. 241 to 243/Ind/2015 and IT(SS)A Nos.254 to 256/Ind/2015. The ITAT decided those appeals vide order dated 17.05.2016 holding

THE DCIT, 2(1), INDORE vs. SHRI OMPRAKASH DHANWANI, INDORE

ITA 439/IND/2018[2013-14]Status: DisposedITAT Indore06 Nov 2023AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 132Section 143(3)Section 153A

same upheld part-addition too. 4. Against order of CIT(A), the assessee as well as revenue, both sides, went in second appeal before ITAT in IT(SS)A Nos. 241 to 243/Ind/2015 and IT(SS)A Nos.254 to 256/Ind/2015. The ITAT decided those appeals vide order dated 17.05.2016 holding

THE DCIT, 2(1), INDORE vs. SHRI OMPRAKASH DHANWANI, INDORE

ITA 339/IND/2017[2012-13]Status: DisposedITAT Indore06 Nov 2023AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 132Section 143(3)Section 153A

same upheld part-addition too. 4. Against order of CIT(A), the assessee as well as revenue, both sides, went in second appeal before ITAT in IT(SS)A Nos. 241 to 243/Ind/2015 and IT(SS)A Nos.254 to 256/Ind/2015. The ITAT decided those appeals vide order dated 17.05.2016 holding