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

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Key Topics

Section 2716Section 143(1)6Section 145(3)5Section 271(1)(c)5Section 2504Section 50C4Addition to Income4Section 11(1)(a)3Section 11(1)

M/S KRISHAK SAHAKARI SHAKKAR KARKHANA,GUNA vs. ACIT CIRCLE-3, GWALIOR

In the result, for statistical purposes, the appeal is treated as allowed

ITA 145/AGR/2016[2009-10]Status: DisposedITAT Agra16 Jan 2018AY 2009-10

Bench: Shri A. D. Jain

Section 249(2)Section 271Section 271(1)(c)

54,249/- levied u/s 271(1)(c) of the Income Tax Act, 1961 is not justified. 2. That, on the facts and circumstances of the case and in law, and in any view of the matter, the Ld. Commissioner of Income Tax (Appeals) has erred in dismissing the appeal as non maintainable because there was delay in I.T.A No. 145/Agra/2016

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: Disposed
3
Limitation/Time-bar2
Penalty2
Condonation of Delay2
ITAT Agra
29 Jul 2025
AY 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: 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

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

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

SH. JUGENDRA SINGH YADAV,AGRA vs. ACIT, AGRA

In the result, both the appeals are partly allowed

ITA 388/AGR/2018[2013-14]Status: DisposedITAT Agra30 Jul 2019AY 2013-14

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 142(1)Section 145(3)Section 44A

condone the nominal delay of 10 days occurred in filing the appeals, as there was reasonable cause, which prevented the assessee to file the same within the period of limitation. 3. The brief facts of the cases are that the assessee is a civil contractor engaged in executing works contract for Agra Development Authority, Mathura Vrindavan Development Authority

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