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4 results for “condonation of delay”+ Section 50Cclear

Sorted by relevance

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Key Topics

Section 50C6Section 143(1)5Section 143(3)3Addition to Income3Section 1472Section 143(1)(a)2Section 50C(2)2Capital Gains2

PRIYAVRAT SHARMA,AGRA vs. ITO WARD 1(1)(2), AGRA

In the result, the appeal is allowed for statistical purposes

ITA 355/AGR/2025[2019-20]Status: DisposedITAT Agra26 Nov 2025AY 2019-20

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

Section 143(1)Section 143(1)(a)Section 250Section 50C

delay caused in filing this second appeal stands condoned. 3. The brief facts state that the appellant assessee filed his return of Income for the year under consideration, declaring total Income at Rs. 5,24,040/- and worked out long term capital gain/loss of (-) 2,72,271/- on sale of two plots of land as under. 1) Land 03/12/2018 Value

BHAGIRATH PAKHRIA,JHANSI vs. WARD 2 (3)(1), JHANSI

Appeal is allowed

ITA 60/AGR/2024[2015-16]Status: Disposed
ITAT Agra
17 Feb 2025
AY 2015-16

Bench: : Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalassessment Year: 2015-16

Section 147Section 148Section 50CSection 69A

condone the delay in light of Collector, Land Acquisition vs. Mst. Katiji & Ors., (1987) 167 ITR 471 (SC). 5. We now adjudicate on the merits of the case wherein learned lower authorities have set into motion section 148/147 proceedings against the assessee for the reason of computing capital gains by invoking section 50C

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