BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

5 results for “condonation of delay”+ Section 51clear

Sorted by relevance

Mumbai578Chennai498Delhi426Kolkata354Bangalore251Ahmedabad198Hyderabad167Jaipur159Karnataka144Pune126Chandigarh115Nagpur95Lucknow61Indore58Cuttack51Rajkot43Surat42Amritsar41Cochin40Calcutta38Raipur34Visakhapatnam24SC19Jodhpur16Telangana13Patna10Guwahati9Jabalpur8Allahabad6Varanasi6Orissa5Agra5Rajasthan4Dehradun4Panaji3Andhra Pradesh1Ranchi1

Key Topics

Section 272A5Section 684Section 114Section 1444Addition to Income4Penalty3Section 102Section 1472

M/SWAHEGURU BUSINESS (P) LTD.,SARV NAGAR vs. DCIT-CC, AGRA

The appeals of the assessee are allowed for statistical

ITA 46/AGR/2020[2012-2013]Status: DisposedITAT Agra03 Feb 2021AY 2012-2013

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meena

Section 272ASection 272A(1)(d)

section 272A(l)(d)of the 'Act’. I.T.A No. 46 to 52 /Agra/2020 & Others. 5 2. BECAUSE, on the fact of the circumstances of the case the Ld. CIT(A) heard in refusing to condoned the delay of 51

M/S KRISHI UTPADAN MANDI SAMITI,ETAWAH vs. DCIT-CPC, AGRA

In the result, for statistical purposes the appeal of the assessee is treated as

ITA 92/AGR/2019[2015-16]Status: DisposedITAT Agra31 Jul 2019AY 2015-16

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena & S.A. No. 04/Agra/2019) (Assessment Year-2015-16)

Section 10Section 11Section 11(2)Section 143(1)Section 282

condone delay by enacting Section 51 of the Indian Limitation Act of 1963 in order to or substantial justice to parties

ANAND KUMAR JAIN,AGRA vs. INCOME TAX OFFICER, WARD-1(1)(1), AGRA

In the result, appeal filed by the assessee is allowed

ITA 345/AGR/2025[2017-2018]Status: DisposedITAT Agra20 Feb 2026AY 2017-2018

Bench: : Shri S. Rifaur Rahmanassessment Year: 2017-18 Anand Kumar Jain Vs. Income-Tax Officer, 30/41, Chhipitola Ward-1 (1)(1), Agra Agra Pan :Aarpj3189L (Appellant) (Respondent) Assessee By Shri Gaurav Goyal , Ca Department By Shri Anil Kumar, Sr. Dr Date Of Hearing 16.02.2026 Date Of Pronouncement 20.02.2026 Order

Section 115BSection 143(2)Section 44ASection 68

delay is condoned. 3. Brief facts of the case are, the assessee filed his return of income on 15.01.2018 declaring total income of Rs. 3,46,660/-. The case of the assessee was selected for scrutiny. Accordingly, notice u/s 143(2) and 142(1) were issued and served on the assessee. The assessee as claimed, remained engaged as a scrap

SONY RESIDENCY PRIVATE LIMITED,FIROZABAD vs. INCOME TAX OFFICER, WARD 2(2)(2), FIROZABAD

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 215/AGR/2025[2013-14]Status: DisposedITAT Agra19 Nov 2025AY 2013-14

Bench: Shri M. Balaganesh(Through Virtual Hearing)

For Appellant: Shri Mradul Pathak, CAFor Respondent: Shri Anil Kumar, Sr. DR
Section 144Section 147

condone the delay in filing of appeals before me and admit the appeals for adjudication. ITA Nos. 214 & 215/AGR/2025 Sony Residency Pvt. Ltd 3. I find that the assessment order has been framed under section 144, r.w.s. 147 r.w.s. 144B of the Act on 20-9-2021 determining total income of the assessee at Rs 38,60,000/- as against

SONY RESIDENCY PRIVATE LIMITED,FIROZABAD vs. INCOME TAX OFFICER, WARD 2(2)(2), FIROZABAD

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 214/AGR/2025[2013-14]Status: DisposedITAT Agra19 Nov 2025AY 2013-14

Bench: Shri M. Balaganesh(Through Virtual Hearing)

For Appellant: Shri Mradul Pathak, CAFor Respondent: Shri Anil Kumar, Sr. DR
Section 144Section 147

condone the delay in filing of appeals before me and admit the appeals for adjudication. ITA Nos. 214 & 215/AGR/2025 Sony Residency Pvt. Ltd 3. I find that the assessment order has been framed under section 144, r.w.s. 147 r.w.s. 144B of the Act on 20-9-2021 determining total income of the assessee at Rs 38,60,000/- as against