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25 results for “condonation of delay”+ Section 249(4)clear

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Key Topics

Section 249(2)21Limitation/Time-bar21Section 249(3)19Condonation of Delay19Section 143(1)18Section 250(6)13Section 25013Natural Justice12Addition to Income

MOHD. YUNUS WARSI,AGRA vs. ITO 1(1)(1), AGRA

In the result, the appeal is allowed for statistical purposes

ITA 168/AGR/2025[2014-15]Status: DisposedITAT Agra16 Jun 2025AY 2014-15

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwalassessment Year: 2014-15

Section 144BSection 147Section 249(2)Section 249(3)Section 250

section 249(3) of the Act empowers the first appellate authority to condone the delay if satisfied that appellant had sufficient cause for not presenting it within that period. In the instant case, learned CIT(A) was not satisfied to condone the said delay in filing the first appeal on 16.09.2022 against the assessment order dated 23.02.2022. The first appeal

AARUSH JAIN FAMILY TRUST,ASHOKNAGAR vs. INCOME TAX OFFICER EXEMPTION WARD GWALIOR, GWALIOR

Showing 1–20 of 25 · Page 1 of 2

9
Section 1478
Exemption6
Section 69A2

In the result, both the appeals are allowed

ITA 169/AGR/2025[2015-16]Status: DisposedITAT Agra16 Jun 2025AY 2015-16

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwal

Section 143(1)Section 250

section 249(3) of the Act empowers the first appellate authority to condone the delay if satisfied that appellant had sufficient cause for not presenting it within that period. In the instant case, learned CIT(A) was not satisfied to condone the said delay in filing the first appeals on 04.11.2023 against the intimations u/s. 143(1) dated

AARUSH JAIN FAMILY TRUST,ASHOKNAGAR vs. INCOME TAX OFFICER EXEMPTION WARD GWALIOR, GWALIOR

In the result, both the appeals are allowed

ITA 170/AGR/2025[2016-17]Status: DisposedITAT Agra16 Jun 2025AY 2016-17

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwal

Section 143(1)Section 250

section 249(3) of the Act empowers the first appellate authority to condone the delay if satisfied that appellant had sufficient cause for not presenting it within that period. In the instant case, learned CIT(A) was not satisfied to condone the said delay in filing the first appeals on 04.11.2023 against the intimations u/s. 143(1) dated

MAYA SHIKSHAN PASHISHAN SANSTHAN,HATHRAS vs. ASSESSING OFFICER, WARD-4(3)(4), HATHRAS

In the result, appeal is allowed for statistical purposes

ITA 235/AGR/2025[2018-19]Status: DisposedITAT Agra26 Sept 2025AY 2018-19

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2018-19

Section 143(1)Section 249(2)Section 250

section 249(2) of the Act and the order was passed on merit. The law on the subject is well settled that unless the delay is condoned, the appeal does not come into existence legally, and in such absence, the court is wholly without jurisdiction to hear or decide the same on merit. 9. Hon’ble Supreme Court in Union

AASTITVA JAIN FAMILY TRUST,ASHOKNAGAR vs. THE INCOME TAX OFFICER CPC BENGALURU, BENGALURU

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

ITA 88/AGR/2024[2015-16]Status: DisposedITAT Agra17 Jan 2025AY 2015-16

Bench: : Shri Ramit Kocharassessment Year: 2015-16

Section 139(4)Section 143(1)Section 164(1)Section 234Section 249(2)

condonation application considering reason of delay as not bonafide. 2. On the facts and circumstances of the case the Commissioner of Income Tax (Appeals) has erred in not providing appropriate opportunity of being heard to the appellant for explaining the reason for delay in filing of appeal and dismissed the appeal which is against of law and principle of natural

OXFORD SIKSHA SAMITI ,BHOPAL vs. ITO, EXEMPTION, GWALIOR

In the result, both the appeals are allowed

ITA 156/AGR/2025[2018-19]Status: DisposedITAT Agra16 Jun 2025AY 2018-19

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwal

Section 143(1)Section 249(2)Section 249(3)Section 250

section 249(3) of the Act empowers the first appellate authority to condone the delay if satisfied that the appellant had sufficient cause for not presenting it within that period. In the instant case, learned CIT(A) was not satisfied to condone the said delay in filing the first appeals. 6. It is true that there is huge delay

OXFORD SIKSHA SAMITI ,BHOPAL vs. ITO, EXEMPTION, GWALIOR

In the result, both the appeals are allowed

ITA 157/AGR/2025[2019-20]Status: DisposedITAT Agra16 Jun 2025AY 2019-20

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwal

Section 143(1)Section 249(2)Section 249(3)Section 250

section 249(3) of the Act empowers the first appellate authority to condone the delay if satisfied that the appellant had sufficient cause for not presenting it within that period. In the instant case, learned CIT(A) was not satisfied to condone the said delay in filing the first appeals. 6. It is true that there is huge delay

M/S AMBAH CO-OPERATIVE MARKETING SOCIETY,MORENA vs. THE INCOME TAX OFFICER, WARD-1, MORENA

In the result, both the revenue appeals are allowed for statistical purposes

ITA 584/AGR/2025[2020-21]Status: DisposedITAT Agra20 Feb 2026AY 2020-21

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 249(2)Section 249(3)Section 249(4)Section 250Section 271

4. At the very outset, it is noticed that this first appeal was dismissed upon rejection of assessee’s request for the condonation of delay caused in filing the first appeal before Ld. CIT(A). It transpires from the perusal of records that first appeal was filed before the first appellate authority on 30.09.2025, by a delay of about

M/S AMBAH CO-OPERATIVE MARKETING SOCIETY,MORENA vs. THE INCOME TAX OFFICER, WARD-1, MORENA

In the result, both the revenue appeals are allowed for statistical purposes

ITA 583/AGR/2025[2020-21]Status: DisposedITAT Agra20 Feb 2026AY 2020-21

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 249(2)Section 249(3)Section 249(4)Section 250Section 271

4. At the very outset, it is noticed that this first appeal was dismissed upon rejection of assessee’s request for the condonation of delay caused in filing the first appeal before Ld. CIT(A). It transpires from the perusal of records that first appeal was filed before the first appellate authority on 30.09.2025, by a delay of about

ANIL KUMAR SINGH,MATHURA vs. INCOME TAX OFFICER, WARD-1(3)(1), MATHURA

In the result, the appeal is allowed

ITA 586/AGR/2025[2012-13]Status: DisposedITAT Agra27 Feb 2026AY 2012-13

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2012-13 Anil Kumar Singh Vs. Ito, Ward –1(3)(1) Pushpanjali Dwarika Near Bhagwan Nagar N.H.-2, Mathura Pan : Axjps7413B (Appellant) (Respondent) Assessee By Shri Anurag Sinha, Adv. Department By Shri Anil Kumar, Sr. Dr Date Of Hearing 18.02.2026 Date Of Pronouncement 18.02.2026 Order

Section 144Section 249(2)Section 249(3)Section 250

section 249(3) of the Act empowers the first appellate authority to condone the delay if satisfied that the appellant had sufficient cause for not presenting it within the period. Ld CIT however did not find any sufficient cause to condone the said delay and dismissed assessee’s appeal in limine. 3. We take judicial notice of the fact that

SHABD PRATAP SATSANG,SHABD PRATAP ASHRAM vs. NATIONAL FACELESS APPEAL CENTRE, DELHI, DELHI

In the result, the appeal is allowed for statistical purposes

ITA 542/AGR/2025[2017-18]Status: DisposedITAT Agra25 Mar 2026AY 2017-18

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

Section 143(1)Section 246ASection 249(2)Section 249(3)Section 250

4. The limitation period for filing appeal before ld CIT(A) u/s 249(2) of the Act is 30 days, however, section 249(3) of the Act empowers the first appellate authority to condone the delay

AJAY GUPTA,MATHURA vs. INCOME TAX OFFICR 1(3)(1), MATHURA

In the result, appeal filed by assessee is allowed

ITA 3/AGR/2025[2011-12]Status: DisposedITAT Agra01 Apr 2025AY 2011-12

Bench: :Shri Sunil Kumar Singh & Shri Brajesh Kumar Singhassessment Year: 2011-12

Section 147Section 249(2)Section 249(3)Section 250(6)

condoning the delay of only 32 days in filing the first appeal and in passing impugned order ex parte without affording reasonable opportunity to assessee. 3. None has responded on behalf of the appellant/assessee. We have perused the records and heard learned Departmental representative for the Revenue. 4. It transpires from the perusal of records that the assessee filed first

LAYKA SINGH GURJAR,GWALIOR vs. ITO-3(1) , GWALILOR, GWALIOR

In the result, the appeal is allowed

ITA 138/AGR/2023[2010-11]Status: DisposedITAT Agra02 Apr 2025AY 2010-11

Bench: SMT ANNAPURNA GUPTA (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

Section 147Section 249(2)Section 249(3)

section 249(3) of the Act empowers the first appellate authority to condone the delay if satisfied that appellant had sufficient cause for not presenting it within that period. Learned CIT(A) was, however not satisfied to condone the said delay of 119 days. 6. It is well established principle of law that the substantial justice cannot be denied

NAMRATA TRIPATHI,AGRA vs. INCOME TAX OFFICER-2(1)(2), AGRA

In the result, appeal filed by assessee is allowed

ITA 11/AGR/2025[2018-19]Status: DisposedITAT Agra01 Apr 2025AY 2018-19

Bench: :Shri Sunil Kumar Singh & Shri Brajesh Kumar Singhassessment Year: 2018-19

Section 147Section 249(2)Section 249(3)Section 250(6)

condoning the delay of only 17 days in filing the first appeal. 3. None has responded on behalf of the appellant/assessee. However, an adjournment application was brought on record, which was rejected. We have perused the records and heard learned Departmental representative for the Revenue. 4. It transpires from the perusal of records that the assessee filed first appeal before

S S MEMORIAL SHIKSHAN SAMAJ SEWA SANSTHAN ,ETAWAH vs. ITO, EXEMPTION WARD, AGRA, AGRA

In the result, the appeal is allowed for statistical purposes

ITA 220/AGR/2025[2016-17]Status: DisposedITAT Agra29 Aug 2025AY 2016-17

Bench: : Shri M. Balaganesh & Shri Sunil Kumar Singhassessment Year: 2016-17

Section 12ASection 249(3)Section 250

4. This second appeal has been filed on the ground, in addition to others on merits, that the Ld. CIT(Appeals) was not justified in dismissing the first appeal in limine merely by rejecting assessee’s application for condonation of delay. 5. Perused the records. Heard learned representative for assessee and ld. DR for revenue. 6. Learned representative for assessee

PRATHMIK KRISHI SAAKH SAAKARI SANSTHA MARYADIT NAGARGANWADA,SHEOPUR vs. ITO, MORENA

In the result, the revenue’s appeal is dismissed

ITA 443/AGR/2025[2018-19]Status: DisposedITAT Agra16 Feb 2026AY 2018-19

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year : 2018-19 Prathmik Krishi Saakh Sanstha V Ito, Marydit Nagar, Gaganwada Morena Tillipur, Morena M.P. – 476 337 M.P. – 476 001 Pan : Aaabp2878F (Appellant) (Respondent)

Section 147Section 249(2)Section 249(3)Section 250

section 249(3) of the Act empowers the first appellate authority to condone the delay if satisfied that appellant had sufficient cause for not presenting it within that period. Learned CIT(A) was, however did not find any sufficient cause to condone the said delay caused in filing the first appeal. 4

SACHENDRA KUMAR SHARMA,VILLAGE KHIRIYA DEWAT POST KHIRIYA DEWAT vs. INCOME TAX OFFICER, ASHOK NAGAR

In the result, all the aforesaid appeals are allowed for statistical

ITA 95/AGR/2025[2012-13]Status: DisposedITAT Agra04 Apr 2025AY 2012-13

Bench: : Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

Section 249(2)Section 249(3)Section 250(6)

section 249(3) of the Act empowers the first appellate authority to condone the delay if satisfied that the appellant had sufficient cause for not presenting it within that period. Learned CIT(A) was, however, not satisfied to condone the delay in filing aforesaid four appeals and dismissed the same on the ground of delay. However, first appeal related

SACHENDRA KUMAR SHARMA,ASHOK NAGAR vs. COMMISSIONER OF INCOME TAX (APPEALS), ASHOK NAGAR

In the result, all the aforesaid appeals are allowed for statistical

ITA 104/AGR/2025[2012-13]Status: DisposedITAT Agra04 Apr 2025AY 2012-13

Bench: : Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

Section 249(2)Section 249(3)Section 250(6)

section 249(3) of the Act empowers the first appellate authority to condone the delay if satisfied that the appellant had sufficient cause for not presenting it within that period. Learned CIT(A) was, however, not satisfied to condone the delay in filing aforesaid four appeals and dismissed the same on the ground of delay. However, first appeal related

SACHENDRA KUMAR SHARMA,ASHOK NAGAR vs. COMMISSIONER OF INCOME TAX (APPEALS), ASHOK NAGAR

In the result, all the aforesaid appeals are allowed for statistical

ITA 105/AGR/2025[FSGPK3708E]Status: DisposedITAT Agra04 Apr 2025

Bench: : Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

Section 249(2)Section 249(3)Section 250(6)

section 249(3) of the Act empowers the first appellate authority to condone the delay if satisfied that the appellant had sufficient cause for not presenting it within that period. Learned CIT(A) was, however, not satisfied to condone the delay in filing aforesaid four appeals and dismissed the same on the ground of delay. However, first appeal related

SACHENDRA KUMAR SHARMA,ASHOK NAGAR vs. COMMISSIONER OF INCOME TAX (APPEALS), ASHOK NAGAR

In the result, all the aforesaid appeals are allowed for statistical

ITA 106/AGR/2025[2012-13]Status: DisposedITAT Agra04 Apr 2025AY 2012-13

Bench: : Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

Section 249(2)Section 249(3)Section 250(6)

section 249(3) of the Act empowers the first appellate authority to condone the delay if satisfied that the appellant had sufficient cause for not presenting it within that period. Learned CIT(A) was, however, not satisfied to condone the delay in filing aforesaid four appeals and dismissed the same on the ground of delay. However, first appeal related