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4 results for “condonation of delay”+ Section 54clear

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Key Topics

Section 143(1)6Section 2504Section 50C4Section 11(1)(a)3Section 11(1)3Section 112Section 143(1)(a)2Deduction2Addition to Income

RAJAT GOEL (HUF),MATHURA vs. INCOME TAX OFFICER, WARD- 1(3)(1), MATHURA, MATHURA

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

ITA 240/AGR/2025[2020-21]Status: DisposedITAT Agra29 Jul 2025AY 2020-21

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2020-21]

Section 143(3)Section 250Section 68

section - 249(3), the appeal filed by the appellant should have been admitted because the delay of 54 days in filing of 1st appeal was on account of sufficient and reasonable cause duly explained to Ld. NFAC. The appellate order dated - 08.03.2025 passed by Ld. NFAC, Delhi is liable to be set aside. 2. That in view of reasonable cause

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: Disposed
2
ITAT Agra
26 Nov 2025
AY 2019-20

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

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

54, Ganesh Nagar, Lawyers Bhawan, Sanjay Place, Colony, Agra 282 005 Agra- 282 002 U.P. PAN : AIVPS1077J (Appellant)(Respondent) Assessee by Shri K.K. Jain, Adv. Department by Shri Shailendra Srivastava, Sr. D.R. Date of hearing 15/10/2025 26.11.2025 Date of pronouncement ORDER PER : SUNIL KUMAR SINGH, JUDICIAL MEMBER This appeal has been preferred on behalf of the assessee against the order

BUNDELKHAND GRAMOTTHAN EVAM SHAIKCHHIK VIKAS SAMITI,JHANSI vs. INCOME TAX OFFICER, WARD EXEMPTION, AGRA

In the result, appeal filed by assessee is allowed

ITA 497/AGR/2025[2021-22]Status: DisposedITAT Agra05 Jan 2026AY 2021-22

Bench: : Shri S. Rifaur Rahmanassessment Year: 2021-22

Section 11Section 11(1)Section 11(1)(a)Section 12ASection 143(1)Section 154Section 250

condoned by CIT(E), Lucknow]. Assessment was completed u/s. 143(1) of the Act by disallowing the amount based on Form-10B. 4. Aggrieved, assessee filed a rectification application u/s. 154 of the Act and the same was denied. 5. It was brought to my notice that while certifying the Form-10B, the auditor of assessee has, by mistake, filled

MOHD ARIF,ETAWAH vs. INCOME TAX OFFICER, WARD 2(2)(5), ETWAH, ETAWAH

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

ITA 271/AGR/2025[2016-17]Status: DisposedITAT Agra29 Jul 2025AY 2016-17

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2016-17] Mohd. Arif, Income Tax Officer, 68, Huiganj Pachraha, Etawah, Ward-2(2)(5), Income Tax Office, Etawah, Uttar Pradesh-206001 Vs Civil Lines, Etawah, Uttar Pradesh-207001 Pan-Anapa8542J Appellant Respondent

Section 139(1)Section 147Section 148Section 250Section 282Section 54Section 56(2)(vii)

condone the delay of 231 days and admit this appeal for hearing. 3. Brief facts of the case:- The assessment was reopened in this case vide notice u/s 148 of the Act dated 26.03.2021 on the basis of an information that the assessee had sold an immovable property at a total consideration of Rs.49,20,000/- (as against the stamp