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172 results for “condonation of delay”+ Section 4(5)clear

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Key Topics

Addition to Income53Section 14744Section 14441Section 143(1)38Section 15436Condonation of Delay36Section 25035Section 14834Natural Justice

AARA AGRO PVT. LTD.,AGRA vs. DY.CIT., CIRCLE-2(1)(1), AGRA

The appeal is allowed for statistical purposes

ITA 54/AGR/2021[2018-19]Status: DisposedITAT Agra23 Nov 2021AY 2018-19

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meenalt.A No. 54/Agr/2021 (Assessment Year: 2018-19) Vs. Cit Circle-2 (1)(1) Agra Agro Private Limited Agra U.P. Anjana Cinema, 3/2 D.M.G. Road Agra U.P. 282007 Pan: Aagca8595F (Revenue) (Assessee)

Section 115JSection 143(1)Section 207Section 234BSection 234C

section 207 to 211. Because the appellant craves leave to add, modified, subtract any grounds (ii) of appeal at the time hearing. In appeal memo appellant has submitted the condonation of delay in the 2.5 column no 15, which is reproduced here under: LT.A No. 54/AGR/2021 4 "THE APPELLANT EARNED INCOME FROM CAPITAL GAINS IN MARCH 2018 THEREFORE THE ADVANCE

Showing 1–20 of 172 · Page 1 of 9

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25
Limitation/Time-bar24
Section 271(1)(c)22
Penalty22

SHRI ACHLESHWAR MAHADEVJI JI SARVJANIK NIYAS,GWALIOR vs. CIT(E), BHOPAL

In the result, the appeal is allowed for statistical purposes

ITA 417/AGR/2025[2025-26]Status: DisposedITAT Agra16 Feb 2026AY 2025-26

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year : 2025-26 Shri Achleshwar Mahadev Ji V Cit (Exemption) Sarvajanik Nyas, Sanatan Bhopal Dharm Mandir Road Gwalior- 474 001 Pan : Aahts1225J (Appellant) (Respondent)

Section 80GSection 80G(5)(iii)

4. When substantial justice and technical considerations are pitted against each other, the cause of substantial justice deserves to be preferred, for the other side cannot claim to have vested right in injustice being done because of a non-deliberate delay. 5. There is no presumption that delay is occasioned deliberately, or on account of culpable negligence, or on account

SIDDHI VINAYAK SHIKSHA PRASAR EVAM SAMAJ KALYAN SAMITI,GWALIOR vs. CIT(EXEMPTION), BHOPAL

In the result, the both the appeals ITA No

ITA 579/AGR/2025[2025-26]Status: DisposedITAT Agra20 Feb 2026AY 2025-26

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

Section 12A(1)(ac)Section 80G(5)(iv)

4. When substantial justice and technical considerations are pitted against each other, the cause of substantial justice deserves to be preferred, for the other side cannot claim to have vested right in injustice being done because of a non-deliberate delay. 5. There is no presumption that delay is occasioned deliberately, or on account of culpable negligence, or on account

SIDDHI VINAYAK SHIKSHA PRASAR EVAM SAMAJ KALYAN SAMITI ,GWALIOR vs. CIT(EXTEMPTION) , BHOPAL

In the result, the both the appeals ITA No

ITA 578/AGR/2025[2025-26]Status: DisposedITAT Agra20 Feb 2026AY 2025-26

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

Section 12A(1)(ac)Section 80G(5)(iv)

4. When substantial justice and technical considerations are pitted against each other, the cause of substantial justice deserves to be preferred, for the other side cannot claim to have vested right in injustice being done because of a non-deliberate delay. 5. There is no presumption that delay is occasioned deliberately, or on account of culpable negligence, or on account

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

4 | P a g e ITA No.463 & 464/Agr/2025 of justice, is not to be followed. The object of prescribing certain time period for filing of the appeal is to expedite the proceedings before the concerned authorities and to advance the cause of justice. In the instant case, the uncontroverted reasons mentioned in the delay condonation application are treated as sufficient

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

4 | P a g e ITA No.463 & 464/Agr/2025 of justice, is not to be followed. The object of prescribing certain time period for filing of the appeal is to expedite the proceedings before the concerned authorities and to advance the cause of justice. In the instant case, the uncontroverted reasons mentioned in the delay condonation application are treated as sufficient

M/S KRISHAK SAHAKARI SHAKKAR KARKHANA,GUNA vs. ACIT CIRCLE-3, GWALIOR

In the result, for statistical purposes, the appeal is treated as allowed

ITA 145/AGR/2016[2009-10]Status: DisposedITAT Agra16 Jan 2018AY 2009-10

Bench: Shri A. D. Jain

Section 249(2)Section 271Section 271(1)(c)

section 249(2) r.w.s. 249(3) of IT Act, 1961 and is being dismissed as non-maintainable. 4. In the result, this appeal is dismissed as non-maintainable.” 4. Thus, the ld. CIT(A) observed that the appeal filed before him was delayed by 47 days and no application for condonation of delay had been filed by the assessee

ATMA RAM AUTO ENTERPRISES,AGRA vs. ACIT(TDS),, AGRA

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 6/AGR/2016[2011-12]Status: DisposedITAT Agra26 Sept 2017AY 2011-12

Bench: : Shri A.D. Jain & Shri Dr. Mitha Lal Meena

Section 194CSection 194HSection 271

5 months. Accordingly, the application filed by the assessee for condonation of delay in filing this appeal is hereby dismissed. 6. In the result, appeals of the assessee for both the assessment years are dismissed.” 4. Ld. Counsel for the assessee contended that the assessee is engaged in the business of purchase and sale of Hero Honda motorcycles, Mahindra vehicles

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

4. Learned DR has supported the impugned order passed by ld. CIT(Appeals). 2 | P a g e 5. We notice that the appellant/assessee filed a delay condonation application before the first appellate authority. According to the impugned order, the contents of the delay condonation application read as under : “1. That assesses was assessed u/s 147 r.w.s. 144 with section

M/SWAHEGURU BUSINESS (P) LTD.,SARV NAGAR vs. DCIT-CC, AGRA

The appeals of the assessee are allowed for statistical

ITA 46/AGR/2020[2012-2013]Status: DisposedITAT Agra03 Feb 2021AY 2012-2013

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meena

Section 272ASection 272A(1)(d)

4 5. BECAUSE, 'appellant' denies its liability for being subjected to penalty under section 272A(l)(d)of the 'Act’. 6. BECAUSE, on the fact of the circumstances of the case the Ld. CIT(A) heard in refusing to condoned the delay

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

section 69 of Income tax Act, no addition is liable to be made, addition made by the AO, sustained by CIT Appeal is liable to be deleted. 3 That while making and sustaining the addition, the authorities below has not considered and appreciated the facts that the assessee is doing business since last so many years. The deposits made

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

section 69 of Income tax Act, no addition is liable to be made, addition made by the AO, sustained by CIT Appeal is liable to be deleted. 3 That while making and sustaining the addition, the authorities below has not considered and appreciated the facts that the assessee is doing business since last so many years. The deposits made

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

section 69 of Income tax Act, no addition is liable to be made, addition made by the AO, sustained by CIT Appeal is liable to be deleted. 3 That while making and sustaining the addition, the authorities below has not considered and appreciated the facts that the assessee is doing business since last so many years. The deposits made

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

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwal

Section 144Section 249Section 250

4. Learned DR has submitted that the Id. CIT(Appeals) has rightly rejected assessee's prayer for condonation of delay, as there was no sufficient cause to this effect and supported the impugned order. 5. We find that the assessee raised following ground before the first appellate authority for condoning the delay caused in filing the first appeal

SNEHA PANDEY,ETAWAH vs. INCOME TAX OFFICER 2(2)(5) ETAWAH, ETAWAH

In the result, the appeal is allowed for statistical purposes

ITA 138/AGR/2025[2020-21]Status: DisposedITAT Agra30 Jul 2025AY 2020-21

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

Section 143(3)Section 250Section 250(6)

delay is accordingly condoned. 4. This appeal has been preferred on the ground, in addition to other grounds, that the Id. CIT(Appeals) has erred in confirming the assessment order in violation of section 250(6) of the Act. 5

SHRI RAM PRASAD VERMA PURVA MADHYAMIC VIDHYALAY ,MATHURA vs. ACIT,CPC-TDS,GHAZIABAD, GHAZIABAD

In the result, all the appeals are allowed

ITA 3/AGR/2022[2013-14]Status: DisposedITAT Agra22 Mar 2022AY 2013-14

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumar

Section 200ASection 234E

4. We have considered the rival contention of the parties and perused the material available on record, including the judgments cited at the bar during the course of the hearing by both parties.There was a delay in filing the appeal before CIT(A) and the delay in filing the appeal was stated to be medical issues of the Learned Counsel

SHRI RAM PRASAD VERMA PURVA MADHYAMIC VIDHYALAY ,MATHURA vs. ACIT,CPC-TDS, , GHAZIABAD

In the result, all the appeals are allowed

ITA 5/AGR/2022[2015-16]Status: DisposedITAT Agra22 Mar 2022AY 2015-16

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumar

Section 200ASection 234E

4. We have considered the rival contention of the parties and perused the material available on record, including the judgments cited at the bar during the course of the hearing by both parties.There was a delay in filing the appeal before CIT(A) and the delay in filing the appeal was stated to be medical issues of the Learned Counsel

SHRI RAM PRASAD VERMA PURVA MADHYAMIC VIDHYALAY ,MATHURA vs. ACIT,CPS-TDS, GHAZIABAD, GHAZIABAD

In the result, all the appeals are allowed

ITA 4/AGR/2022[2013-14]Status: DisposedITAT Agra22 Mar 2022AY 2013-14

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumar

Section 200ASection 234E

4. We have considered the rival contention of the parties and perused the material available on record, including the judgments cited at the bar during the course of the hearing by both parties.There was a delay in filing the appeal before CIT(A) and the delay in filing the appeal was stated to be medical issues of the Learned Counsel

SH. RAM PRASAD VERMA PURVA MADHYAMIC VIDHYALAY,MATHURA vs. ACIT-CPC TDS., , GHAZIABAD

In the result, all the appeals are allowed

ITA 6/AGR/2022[2015-16]Status: DisposedITAT Agra22 Mar 2022AY 2015-16

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumar

Section 200ASection 234E

4. We have considered the rival contention of the parties and perused the material available on record, including the judgments cited at the bar during the course of the hearing by both parties.There was a delay in filing the appeal before CIT(A) and the delay in filing the appeal was stated to be medical issues of the Learned Counsel

LD SARVODAYA HOSPITAL PRIVATE LIMITED,AGRA vs. ITO 2(1)(1), AGRA

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

ITA 375/AGR/2025[2016-17]Status: DisposedITAT Agra28 Oct 2025AY 2016-17

Bench: Shri S.Rifaur Rahman & Shri Sunil Kumar Singhld Sarvodaya Hospital Private Limited, Vs. Ito 2(1)(1), G – 11, Kamla Nagar, Agra. Agra – 282 005 (Uttar Pradesh). (Pan : Aaccl7961N) (Appellant) (Respondent) Assessee By : None Revenue By : Shri Shailendra Srivastava, Sr. Dr Date Of Hearing : 14.10.2025 Date Of Order : 28.10.2025 O R D E R Per S. Rifaur Rahman: 1. The Assessee Has Filed Appeal Against The Order Of The Learned Commissioner Of Income-Tax (Appeals)/National Faceless Appeal Centre (Nfac), Delhi [“Ld. Cit(A)”, For Short] Dated 14.10.2024 For The Assessment Year 2016-17. 2. None Appeared On Behalf Of The Assessee. We Are Proceeding To Decide The Appeal With The Assistance Of The Ld. Dr Of The Revenue. 3. At The Time Of Hearing, It Is Observed That There Is A Delay Of 208 Days In Filing The Appeal Before The Tribunal On The Ground That The Managing

For Appellant: NoneFor Respondent: Shri Shailendra Srivastava, Sr. DR
Section 144

4. On the other hand, ld. DR of the Revenue objected to the same and submitted that the delay should not be condoned. 5. Considered the rival submissions and the application for condonation of delay. After going through the application for condonation of delay, we observe that there was a reasonable cause in filing the appeal belatedly and accordingly