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7 results for “condonation of delay”+ Section 42clear

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Key Topics

Section 2715Addition to Income5Section 1544Section 143(1)4Section 143(3)3Section 1473Section 693Section 1483Section 271(1)(c)

ITO WARD-1(1)(2), AGRA vs. MAMTA SINGH, AGRA

ITA 155/AGR/2018[2007-08]Status: DisposedITAT Agra08 Aug 2018AY 2007-08

Bench: : Shri A.D. Jain & Shri Dr. Mitha Lal Meenaassessment Year: 2007-08 Income Tax Officer, Vs. Smt. Mamta Singh, Ward-1(1)(2), Agra 6, Amar Lok Colony, Opposite Jalma Hospital, Agra. (Appellant) Pan :Aobps 7284 K (Respondent)

Section 148

condoned the delay and admitted the C.O. for hearing. The Learned A.R. was directed to proceed with his arguments. 4. The Revenue has raised the following grounds of appeal: “1. The learned CIT [Appeals) has erred in law and on fact in deleting the entire impugned additions on technical grounds, and not on merits, without appreciating complete facts

SHRI. SUNIL KUMAR S/O SRI DEVI SINGH ,MATHURA vs. ITO- 1(3)(4), MATHURA, MATHURA

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

ITA 62/AGR/2022[2012-13]Status: DisposedITAT Agra19 May 2025AY 2012-13

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

3
Limitation/Time-bar2
Condonation of Delay2
Cash Deposit2
Section 144Section 148Section 44A

delay is liable to condone in the light of such order. The copy of the order is enclosed herewith. So, it is requested to you kindly accept the appeal as regular accordingly and fixed the case for hearing, thanks.” 3.1. The explanation of the assessee has been considered and in view of the above Hon’ble Supreme Court order

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

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

SHOBHA DEVI ,JHANSI vs. INCOME TAX OFFICER, JHANSI,UP

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

ITA 429/AGR/2025[2018-19]Status: DisposedITAT Agra26 Nov 2025AY 2018-19

Bench: Shri M. Balaganesh(Through Virtual Hearing) Shobha Devi, Vs. Income Tax Officer, 285, Suri Wali Gali, Ward-2(3)(1), Near Masjid Pratap Jhansi Pura Nagar, Sipri Bzaaar, Jhansi, Up (Appellant) (Respondent) Pan: Ainpd4091R Assessee By : None Revenue By: Shri Anil Kumar, Sr Dr Date Of Hearing 17/11/2025 Date Of Pronouncement 26/11/2025

For Appellant: NoneFor Respondent: Shri Anil Kumar, Sr DR
Section 144BSection 147Section 148Section 69

condone the delay in the interest of substantial justice and admit the appeal of the Assessee for adjudication. Shobha Devi 3. The first issue to be decided in this appeal is as to whether the Learned CIT(A) was justified in confirming the addition of Rs 12,19,200/- made on account of unexplained investment under section

RAGHVENDRA SINGH,GWALIOR vs. ITO 1(1), GWALIOR

In the result, the appeal of the Assessee is allowed

ITA 409/AGR/2025[2017-18]Status: DisposedITAT Agra26 Nov 2025AY 2017-18

Bench: Shri M. Balaganesh(Through Virtual Hearing) Raghvendra Singh, Vs. Ito, Lohgarh, Bhitarwar Ward-1(1), Road, Dabra, Gwalior, Gwalior Mp (Appellant) (Respondent) Pan: Berpr1313H Assessee By : None Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 18/11/2025 Date Of Pronouncement 26/11/2025

For Appellant: NoneFor Respondent: Shri Anil Kumar, Sr. DR
Section 143(3)Section 69A

condone the delay in the interest of substantial justice and admit the appeal of the Assessee for adjudication. 3. The only issue to be decided in this appeal is as to whether the Learned CIT(A) was justified in confirming the addition of Rs 5,63,204/- on account of alleged unexplained cash deposits in the bank account during April

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

ANKITA PALIWAL,ALIGARH, UTTAR PRADESH vs. COMMISSIONER OF INCOME TAX, ALIGARH

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

ITA 195/AGR/2024[AY 2018-19]Status: DisposedITAT Agra06 Feb 2025

Bench: : Shri Ramit Kochar & Shri Sudhir Kumarassessment Year: 2018-19

Section 139(1)Section 143(1)Section 154Section 234ASection 90

condoned by the ld. CIT(Appeals) and, it was held by learned CIT(A) that the assessee cannot be granted foreign 3 | P a g e tax credit (FTC) . Thus, the appeal of the assessee stood dismissed by the ld. CIT(Appeals). 5. Still aggrieved, the assessee has filed appeal with the Tribunal, and the ld. Counsel for the assessee