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59 results for “condonation of delay”+ Section 250(1)clear

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Key Topics

Section 25052Section 14740Addition to Income34Section 14427Condonation of Delay26Section 143(1)24Section 14821Natural Justice18Limitation/Time-bar

SARIF,JALESAR, ETAH vs. ASSESSIN OFFICER, WARD-4(3)(1), DINESH NAGAR ETAH

In the result, both the appeals ITA Nos

ITA 463/AGR/2025[2014-15]Status: DisposedITAT Agra18 Dec 2025AY 2014-15

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

Section 142(1)Section 143(3)Section 144Section 147Section 148Section 250Section 271(1)(c)Section 69A

250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2014-15. Ld. CIT(Appeals) has dismissed assessee’s first appeal preferred against the assessment order dated 22.05.2023 passed u/s. 147/144B of the Act, upon rejection of assessee’s prayer for condonation of delay. Ld. CIT(Appeals), also dismissed assessee’s first

Showing 1–20 of 59 · Page 1 of 3

18
Section 271(1)(c)15
Penalty15
Section 15413

SARIF,JALESAR ETAH vs. ASSESSING OFFICER, WARD-4(3)(1) , ETAH

In the result, both the appeals ITA Nos

ITA 464/AGR/2025[2014-15]Status: DisposedITAT Agra18 Dec 2025AY 2014-15

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

Section 142(1)Section 143(3)Section 144Section 147Section 148Section 250Section 271(1)(c)Section 69A

250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2014-15. Ld. CIT(Appeals) has dismissed assessee’s first appeal preferred against the assessment order dated 22.05.2023 passed u/s. 147/144B of the Act, upon rejection of assessee’s prayer for condonation of delay. Ld. CIT(Appeals), also dismissed assessee’s first

BUNDELKHAND GRAMOTTHAN EVAM SHAIKCHHIK VIKAS SAMITI,JHANSI vs. INCOME TAX OFFICER, WARD EXEMPTION, AGRA

In the result, appeal filed by assessee is allowed

ITA 497/AGR/2025[2021-22]Status: DisposedITAT Agra05 Jan 2026AY 2021-22

Bench: : Shri S. Rifaur Rahmanassessment Year: 2021-22

Section 11Section 11(1)Section 11(1)(a)Section 12ASection 143(1)Section 154Section 250

250 of the Income-tax Act, 1961 (“the Act” for short) for the assessment year 2021- 22. 2. At the time of hearing, it was noticed that there is a delay of one day in filing this appeal. The same is condoned in the interest of justice. 3. At the time of hearing, learned AR of the assessee submitted that

CHANDRAPAL SINGH,MATHURA vs. INCOME TAX OFICER SHIVPURI, SHIVPURI

In the result, all the three appeals of the assessee are allowed for

ITA 114/AGR/2024[2016-17]Status: DisposedITAT Agra21 Jan 2025AY 2016-17

Bench: : Shri Ramit Kochar

Section 143(3)Section 253(3)Section 69

condone the delay of 315 days(actual delay 224 days) in filing this appeal in ITA no. 113/Agr/2024 belatedly beyond the time prescribed u/s 253(3) of the assessee, and proceed to adjudicate the appeals on merits. Reference is drawn to judgment and order of Hon’ble Apex Court in the case of Collector, Land Acquisition , Anantnag v. Mst. Katijee

CHANDRAPAL SINGH,MATHURA vs. INCOME TAX OFFICER SHIVPURI, GWALIOR

In the result, all the three appeals of the assessee are allowed for

ITA 113/AGR/2024[2015-16]Status: DisposedITAT Agra21 Jan 2025AY 2015-16

Bench: : Shri Ramit Kochar

Section 143(3)Section 253(3)Section 69

condone the delay of 315 days(actual delay 224 days) in filing this appeal in ITA no. 113/Agr/2024 belatedly beyond the time prescribed u/s 253(3) of the assessee, and proceed to adjudicate the appeals on merits. Reference is drawn to judgment and order of Hon’ble Apex Court in the case of Collector, Land Acquisition , Anantnag v. Mst. Katijee

CHANDRAPAL SINGH,MATHURA vs. INCOME TAX OFFICER SHIVPURI, SHIPURI

In the result, all the three appeals of the assessee are allowed for

ITA 115/AGR/2024[2015-16]Status: DisposedITAT Agra21 Jan 2025AY 2015-16

Bench: : Shri Ramit Kochar

Section 143(3)Section 253(3)Section 69

condone the delay of 315 days(actual delay 224 days) in filing this appeal in ITA no. 113/Agr/2024 belatedly beyond the time prescribed u/s 253(3) of the assessee, and proceed to adjudicate the appeals on merits. Reference is drawn to judgment and order of Hon’ble Apex Court in the case of Collector, Land Acquisition , Anantnag v. Mst. Katijee

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

250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2014-15, wherein the ld. CIT(Appeals) dismissed the first appeal upon rejection of assessee’s prayer for condonation of delay. 2. At the very outset, ld. Representative for the assessee has submitted that this appeal was filed on 28.03.2025 against the impugned

MUSTAKEEN AHAMAD,AGRA vs. INCOME TAX OFFICER -2(1)(2), AGRA

In the result, the appeal is allowed for statistical purposes

ITA 149/AGR/2025[2011-12]Status: DisposedITAT Agra16 Jun 2025AY 2011-12
Section 144Section 249Section 250

1)(2), Agra.\nAgra-282003 (UP).\nPAN : AQTPA4603Q\n(Appellant)\n(Respondent)\nAssessee by\nSh. Deepak Maheshwari, Advocate\nDepartment by Sh. Shailendra Srivastava, Sr. DR\nDate of hearing\n22.05.2025\nDate of pronouncement\n16.06.2025\nORDER\nPer : Sunil Kumar Singh, Judicial Member:\nThis appeal has been preferred by the assessee against the\nimpugned order dated 24.01.2024 passed in Appeal No. CIT(Appeal

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

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

250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment years 2015-16 and 2016-17 respectively, wherein the ld. CIT(Appeals) has dismissed both the first appeals of assessee as barred by limitation upon rejection of assessee’s prayer for condonation of delay. ITA No.169 & 170/Agr/2025 2. These appeals have been preferred

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

250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment years 2015-16 and 2016-17 respectively, wherein the ld. CIT(Appeals) has dismissed both the first appeals of assessee as barred by limitation upon rejection of assessee’s prayer for condonation of delay. ITA No.169 & 170/Agr/2025 2. These appeals have been preferred

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

250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2018-19, wherein the ld. CIT(Appeals) has dismissed assessee’s first appeal as barred by limitation, having been filed by a delay of 3 years 5 months. 2. Brief facts state that the appellant is running a non-profit educational institution, namely

CHANDRA PRAKASH GOPLANI,BENGALURU vs. ITO 2(1)(1), AGRA

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

ITA 166/AGR/2023[2012-13]Status: DisposedITAT Agra29 Jan 2025AY 2012-13

Bench: : Shri Ramit Kocharassessment Year: 2012-13

Section 143(2)Section 144Section 147Section 148Section 253(3)

condone the delay of 394 days in filing this appeal belatedly by the assessee with ITAT beyond the time prescribed u/s 253(3), and proceed to adjudicate the appeal on merits. 5. Brief facts of the case are that after making enquiries on the basis of AIR/NMS, reasons for reopening of the concluded assessment were recorded

SH ABHISHEK GUPTA ,AGRA vs. ITO W2(2)(1),, FIROZABAD

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

ITA 172/AGR/2022[2012-13]Status: DisposedITAT Agra14 Feb 2025AY 2012-13

Bench: Shri Ramit Kochar & Shri Sudhir Kumarshri Abhishek Gupta The Income Tax Officer 405, Anupam Omerean Ward 2(2)(1), Firozabad, Heights, Mughal Road, V. U.P. Kamla Nagar, Agra-282005 Uttar Pradesh "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aefpg0755D Appellant .. Respondent

For Appellant: Written adj. application rejectedFor Respondent: Sh. Shailendra Srivastava, Sr
Section 143(3)Section 147Section 253(3)

condone the delay of 331 days in filing this appeal belatedly beyond the time prescribed u/s 253(3) by the assessee , and proceed to adjudicate the appeals on merits. Reference is drawn to judgment and order of Hon’ble Apex Court in the case of Collector, Land Acquisition , Anantnag v. Mst. Katijee

ASHOK KUMAR PATHAK,MORENA vs. DCIT 2(1) GWALIOR, GWALIOR

In the result, assessee’s appeal is allowed for statistical purposes

ITA 414/AGR/2025[2019-20]Status: DisposedITAT Agra27 Oct 2025AY 2019-20

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2019-20

Section 143(1)Section 250Section 250(4)Section 250(6)

delay of about 177 days is accordingly condoned. 3. Brief facts state that assessee is engaged in the business of labour contractor and filed return of income on 31.10.2019, declaring total income of Rs.8,52,630/-. The return was processed u/s. 143(1) of the Act, wherein an adjustment of Rs.14,79,552/- has been made on account of provident

RAMKISHAN,ALIGARH vs. ITO 4(1)(3) ALIGARH, ALIGARH

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

ITA 58/AGR/2025[2018-19]Status: DisposedITAT Agra03 Apr 2025AY 2018-19

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2018-19]

Section 142(1)Section 147Section 148Section 250Section 48

condonation of delay in filing of appeal. Respectfully submitted, 1. In this case, the order of the NFAC under Section 250

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

250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment years 2018-19 and 2019-20 respectively, wherein the ld. CIT(Appeals) has dismissed both the first appeals of assessee as barred by limitation upon rejection of assessee’s prayer for condonation of delay of 820 and 873 days. ITA No.156 & 157/Agr/2025

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

250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment years 2018-19 and 2019-20 respectively, wherein the ld. CIT(Appeals) has dismissed both the first appeals of assessee as barred by limitation upon rejection of assessee’s prayer for condonation of delay of 820 and 873 days. ITA No.156 & 157/Agr/2025

JAGVIR SINGH KUNTAL,MATHURA vs. INCOME TAX OFFICER, WARD-1(3)(2), MATHURA

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

ITA 68/AGR/2024[2017-18]Status: DisposedITAT Agra09 Jan 2025AY 2017-18

Bench: : Shri Ramit Kocharassessment Year: 2017-18

Section 143(2)Section 144Section 253(3)Section 69A

condone the delay in filing this appeal and proceed to decide the appeal on merits. I order accordingly. 5. On merits, ld. Counsel at the outset submitted that the Assessing Officer has passed best judgment assessment u/s. 144 of the Act. Notices u/s. 143(2) and 142(1) were issued by the Assessing 4 | P a g e Officer during

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

250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) for the A.Y. 2017-18, wherein ld CIT(A) has dismissed assessee’s appeal upon rejection of assessee’s prayer for the condonation of delay. 2. Assessee’s adjournment prayer was rejected. Perused the records. Heard ld representatives for both the parties. 3. At the very outset

ABC PAPER PRODUCTS,AGRA vs. INCOME TAX OFFICER 1(1)(1) AGRA, AGRA

In the result, the appeal of the assessee is dismissed

ITA 146/AGR/2025[2018-19]Status: DisposedITAT Agra24 Jun 2025AY 2018-19
Section 10(37)Section 143(3)Section 250Section 250(4)Section 250(6)

250 of the Income Tax\nAct, 1961 ('the Act' for short) arising out of the order passed u/s\n143(3) of the Act dated 10.03.2021.\n2. From the perusal of the record, it is found that the appeal is\nfiled delay by 239 days. With respect to the delay an affidavit is filed\nby the assessee along with separate application