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7 results for “condonation of delay”+ Section 40clear

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Key Topics

Section 234C7Section 2715Section 143(1)4Addition to Income4Section 143(3)3Section 271(1)(c)3Section 1442Section 50C(2)2Section 115J

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

40,000 3,97,60,000 Total I.T.A No. 54/AGR/2021 12 On Condonation of Delay (Ground No.1) For the disposal of Ground No.1, it is considered expedient to invite the kind 2 attention ofthe Hon'ble Bench to the sequence of events which are tabulated below of PBP Date Date Event service 18-51 30.09.2018| Return of Income filed

SMT. SARLA DEVI,ALIGARH vs. ITO WARD 1(1), ALIGARH

2
Capital Gains2
Condonation of Delay2
TDS2

In the result, the appeal is allowed

ITA 70/AGR/2017[2007-08]Status: DisposedITAT Agra17 May 2018AY 2007-08

Bench: Shri A. D. Jain

Section 271Section 271(1)(c)Section 68Section 69Section 69C

delay in filing the appeal is condoned. 3. The following grounds have been raised: “1. Because the Ld. CIT(A) has wrongly and illegally confirmed the penalty imposed by the Assessing Officer u/s 271(l)(c) of the I. T. Act. 2. Because the assessee duly discharged her onus of proving the cash credits to be genuine. The addition

VARDAN CONSTRUCTIONS PRIVATE LIMITED,GWALIOR vs. INCOME TAX OFFICER-2(3), GWALIOR

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

ITA 21/AGR/2025[2012-13]Status: DisposedITAT Agra03 Apr 2025AY 2012-13

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2012-13]

Section 143(3)Section 147Section 50C

condone this delay and admit this appeal for hearing. 4. Brief facts of the case: In this case, the original assessment was completed u/s 143(3) of the Act on 27.03.2015 at the assessed income of Rs.16,81,270/- after making an addition of Rs.2 lakhs. Thereafter, the case was reopened u/s 147 of the Act after obtaining the approval

SANJANA GUPTA,JHANSI vs. ITO-WARD-2(3)(1) JHANSI, JHANSI

In the result, appeal of the assessee is allowed

ITA 433/AGR/2025[2014-2015]Status: DisposedITAT Agra21 Jan 2026AY 2014-2015

Bench: Shri M. Balaganeshsanjana Gupta, Vs. Ito, 130, Gudri Bazar, Jhansi Ward-2(3)(1), Jhansi (Appellant) (Respondent) Pan: Awbpg1536E Assessee By : Smt Prathna Jalan, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 19/01/2026 Date Of Pronouncement 21/01/2026 O R D E R

For Appellant: Smt Prathna Jalan, CAFor Respondent: Shri Anil Kumar, Sr. DR
Section 143(3)Section 254Section 50C(2)

condone the delay and admit the appeal of the assessee for adjudication. 3. Though the assessee has raised several grounds before me, the only effective issue to be decided in this appeal is as to whether the ld JCIT(A) was justified in confirming the addition made on account of differential Sanjana Gupta consideration under the head “Capital Gains

YOGENDRA SINGH,FATEHGARH vs. INCOME TAX OFFICER 4(2)(1), FARRUKHABAD

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

ITA 524/AGR/2025[2017-18]Status: DisposedITAT Agra21 Jan 2026AY 2017-18

Bench: Shri M. Balaganeshyogendra Singh, Vs. Income Tax Officer, Nekpur Kalan Fatehgarh, Ward-4(2)(1), Farrukhabad, Up Farrukhabad (Appellant) (Respondent) Pan: Eqrps5224K Assessee By : Shri Rajendra Sharma, Adv Shri Manuj Sharma, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 21/01/2026 Date Of Pronouncement 21/01/2026

For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 144Section 69A

condone the delay in filing of appeal and admit the appeal of the assessee for adjudication. Yogendra Singh 3. The only effective issue to be decided in this appeal is as to whether the ld NFAC was justified in confirming the addition made in the sum of Rs 9,97,000/- on account of unexplained credits in the bank account

STATE BANK OF INDIA,GWALIOR vs. CIT A, GWALIOR

In the result, ITA No.42/Agr/2018 is allowed for statistical

ITA 3/AGR/2018[2013-14]Status: DisposedITAT Agra31 May 2018AY 2013-14

40-41/Ag/2018 State Bank of ITO (TDS), AAACS8577K 88 City Center, BPLS11862E A.Y.2013-14 India, Branch- Gwalior karchal, Sheopur Appellant by Shri Ashok Vijyayabargiya, CA And Shri Rajendra Khatwani, CA Respondent by Shri Waseem Arshad, Sr. DR PAN/TAN S. ITA No. Appellant Respondent No 89. DCIT-CPC- BPLAO2805 F 127/ Ag/ 2018 Ahemmad Ali TDS, A.Y.2013-14 Prop. R.K. Ghaziabad Motors

STATE BANK OF INDIA,GWALIOR vs. CIT A , GWALIOR

In the result, ITA No.42/Agr/2018 is allowed for statistical

ITA 6/AGR/2018[2013-14]Status: DisposedITAT Agra31 May 2018AY 2013-14

40-41/Ag/2018 State Bank of ITO (TDS), AAACS8577K 88 City Center, BPLS11862E A.Y.2013-14 India, Branch- Gwalior karchal, Sheopur Appellant by Shri Ashok Vijyayabargiya, CA And Shri Rajendra Khatwani, CA Respondent by Shri Waseem Arshad, Sr. DR PAN/TAN S. ITA No. Appellant Respondent No 89. DCIT-CPC- BPLAO2805 F 127/ Ag/ 2018 Ahemmad Ali TDS, A.Y.2013-14 Prop. R.K. Ghaziabad Motors