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4 results for “condonation of delay”+ Section 43(5)clear

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Key Topics

Section 1472Section 69A2Section 143(3)2Cash Deposit2Addition to Income2

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

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

5. The ld. AR of the assessee referred to the ground no.7 of the appeal which is reproduced as under:- “7. Because the learned CIT(A) failed to appreciate that the delay of only 43 days was unintentional and caused due to genuine hardship, including health issues of the appellant and his representative and due to disruption in office functioning

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: Disposed
ITAT Agra
19 May 2025
AY 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)

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 in the larger interest of justice. 4. Learned CIT(DR) vehemently

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)

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 in the larger interest of justice. 4. Learned CIT(DR) vehemently