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7 results for “condonation of delay”+ Section 43(1)clear

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Key Topics

Section 2715Section 271(1)(c)3Addition to Income3Section 1472Section 69A2Section 143(3)2TDS2Condonation of Delay2Cash Deposit

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

JAGDEESH PRASAD,AGRA vs. ITO WARD 1(1)(1), AGRA, AAYKAR BHAWAN SANJAY PLACE

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

2
ITA 275/AGR/2025[2016-17]Status: DisposedITAT Agra29 Jul 2025AY 2016-17

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2016-17]

Section 147Section 249(3)Section 69A

1), Village Kaulara Khurd, Aaykar Bhawan, Sanjay Place, Post Shamasabad, Agra, Vs Agra, Uttar Pradesh-283125 Uttar Pradesh-282002 PAN-AUIPJ9088P Appellant Respondent Appellant by Shri Nitin Sharma Respondent by Shri Anil Kumar, Sr. DR Date of Hearing 16.07.2025 Date of Pronouncement 29.07.2025 ORDER PER BRAJESH KUMAR SINGH, AM, This appeal filed by the assessee is directed against an order

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

delay in filing these appeals is condoned accordingly. 4. Since a common issue is involved in all these appeals relating to levy of late filing fee u/s 234E of the Act, they are being disposed of by this consolidated order for the sake of convenience. 5. In these cases, the appellants have deposited TDS in Central Government 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

delay in filing these appeals is condoned accordingly. 4. Since a common issue is involved in all these appeals relating to levy of late filing fee u/s 234E of the Act, they are being disposed of by this consolidated order for the sake of convenience. 5. In these cases, the appellants have deposited TDS in Central Government account

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]

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

MEERA AGARWAL,GWALIOR vs. ACIT-1, GWALIOR

ITA 173/AGR/2024[A.Y 2007-08]Status: DisposedITAT Agra05 Feb 2025

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing)

Section 143(3)

1), all dated 10.07.2023, involving proceedings ITA No.172, 173 & 174/Agr/2024 under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). 2. Cases called twice. None appears at the assessee’s/appellant’s behest. She is accordingly proceeded ex- parte. 3. Identical delay of 236 days in filing the assessee’s instant three appeals is condoned

MEERA AGARWAL,GWALIOR vs. ACIT-1, GWALIOR

ITA 174/AGR/2024[A.Y 2012-13]Status: DisposedITAT Agra05 Feb 2025

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing)

Section 143(3)

1), all dated 10.07.2023, involving proceedings ITA No.172, 173 & 174/Agr/2024 under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). 2. Cases called twice. None appears at the assessee’s/appellant’s behest. She is accordingly proceeded ex- parte. 3. Identical delay of 236 days in filing the assessee’s instant three appeals is condoned