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9 results for “condonation of delay”+ Section 90clear

Sorted by relevance

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Key Topics

Section 2507Section 1447Addition to Income7Section 69A5Cash Deposit5Section 364Section 1474Section 1544Section 143(1)4

ANKITA PALIWAL,ALIGARH, UTTAR PRADESH vs. COMMISSIONER OF INCOME TAX, ALIGARH

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

ITA 195/AGR/2024[AY 2018-19]Status: DisposedITAT Agra06 Feb 2025

Bench: : Shri Ramit Kochar & Shri Sudhir Kumarassessment Year: 2018-19

Section 139(1)Section 143(1)Section 154Section 234ASection 90

delay in filing form No. 67 was not condoned by the ld. CIT(Appeals) and, it was held by learned CIT(A) that the assessee cannot be granted foreign 3 | P a g e tax credit (FTC) . Thus, the appeal of the assessee stood dismissed by the ld. CIT(Appeals). 5. Still aggrieved, the assessee has filed appeal with

ADARSH SINGH KUSHWAH,GWALIOR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3(1), GWALIOR , GWALIOR

Section 143(3)3
Undisclosed Income3
Exemption2

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

ITA 289/AGR/2025[2017-18]Status: DisposedITAT Agra06 Aug 2025AY 2017-18

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2017-18] Adarsh Singh Kushwah, Deputy Commissioner Of Income Tansen Nagar, Hazira, Gwalior, Tax, Circle-3(1), Aaykar Bhawan, Madhya Pradesh-474002 Vs City Centre, Gwalior, Madhya Pradesh-474011 Pan-Ajvpk5450E Appellant Respondent

Section 143(3)Section 253(5)Section 69A

section 253(5) of the Income Tax Act, 1961 and may kindly be admitted and oblige. 3. We have carefully considered the facts stated in the said application. Upon consideration, we are of the considered view that the assessee was prevented by sufficient cause in filing the said this appeal. We, therefore, condone the delay of 74 days and admit

SARMAN RAI,JHANSI vs. INCOME TAX OFFICER, WARD - 2(3)(3), JHANSI, JHANSI

In the result, the appeal is allowed for statistical purposes

ITA 86/AGR/2025[2012-13]Status: DisposedITAT Agra29 May 2025AY 2012-13

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwalassessment Year: 2012-13

Section 142(1)Section 144Section 147Section 148Section 250Section 69A

90,000 under section 69A of the LT. Act, 1961 without appreciating the source of cash deposited in the bank account of the appellant out of the sales credited to the Audited Profit & Loss Account for the impugned year recorded in the books of account maintained by the appellant. 4. That under the facts and circumstances of the case

DEEPENDRA KUMAR,ETAH vs. ITO,WARD-4(3)(1), ETAH

In the result, assessee’s appeal is allowed for statistical purposes

ITA 331/AGR/2025[2012-13]Status: DisposedITAT Agra26 Nov 2025AY 2012-13

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2012-13

Section 144Section 147Section 148Section 250

delay of about 944 days caused in filing the appeal is accordingly condoned. 4. Briefly stated, the facts are that based on the information available with the department, it was noticed that the appellant assessee had deposited cash aggregating to ₹14,35,000/- on various dates in his bank 2 | P a g e account No. 0370101027294 maintained with Canara

ZILA SAHKARI KENDRIYA BANK MARYADIT,GUNA vs. INCOME TAX OFFICER, GUNA, GUNA

In the result, the both the appeals ITA No

ITA 348/AGR/2025[2017-18]Status: DisposedITAT Agra27 Feb 2026AY 2017-18

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

Section 143(2)Section 143(3)Section 250Section 36Section 36(1)(viia)

section 250 of the Act, wherein Ld. CIT(A) has partly allowed/dismissed assessee’sappeals respectively. 2. At the very outset, it is noticed that both the appeals are time-barred by 39-40 days respectively. Delay condonation applications on behalf of Smt. RoshaniRaghuvanshi, staff member of the appellant are on record. The cause for the delay shown, is that

ZILA SAHKARI KENDRIYA BANK MARYADIT,GUNA vs. INCOME TAX OFFICER, GUNA, GUNA

In the result, the both the appeals ITA No

ITA 347/AGR/2025[2013-14]Status: DisposedITAT Agra27 Feb 2026AY 2013-14

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

Section 143(2)Section 143(3)Section 250Section 36Section 36(1)(viia)

section 250 of the Act, wherein Ld. CIT(A) has partly allowed/dismissed assessee’sappeals respectively. 2. At the very outset, it is noticed that both the appeals are time-barred by 39-40 days respectively. Delay condonation applications on behalf of Smt. RoshaniRaghuvanshi, staff member of the appellant are on record. The cause for the delay shown, is that

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: DisposedITAT Agra19 May 2025AY 2012-13

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2012-13]

Section 144Section 148Section 44A

90 days from 01.03.2022." In this case time has expired between 15.03.2020 till 28.02.2022 so he can enjoy the said verdict. According to it such appeal is well in time or 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

WASIM KHAN,SHIVPURI, M.P. vs. INCOME TAX OFFICER, NATIONAL FACELESS CENTRE

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

ITA 33/AGR/2025[2015-16]Status: DisposedITAT Agra02 Apr 2025AY 2015-16

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2015-16]

Section 144Section 147Section 250Section 69A

90,300/- in current account no.144905500213) thereby making the total addition of Rs.1,23,84,308/- u/s 69A r.w.s. 115BBE of the Act. 3. Aggrieved with the said order, the assessee filed an appeal before the Ld. CIT(A). There was a delay of 400 days in filing of the appeal before the Ld. CIT(A) which was not condoned

DEEPTI GUPTA ,GWALIOR vs. ITO WARD 1(1), GWALIOR

In the result, the appeal of the assessee is allowed for statistical\npurposes

ITA 20/AGR/2024[2017-18]Status: DisposedITAT Agra05 Feb 2025AY 2017-18
For Appellant: \nNoneFor Respondent: \nShri Sukesh Kumar Jain, CIT DR
Section 144

90,000/- on account of cash deposits in the facts and circumstances of\nthe instant case.\n5. On perusal of the order of the Id JCIT (A), we find that the Id JCIT (A)\nhad decided the issue ex parte without adjudicating the issue on merits\ngiving its independent finding. Hence, in the interest of justice and fairplay,\nwe deem