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6 results for “condonation of delay”+ Section 97clear

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Key Topics

Section 143(1)8Section 234C7Section 1544Section 1444Section 69A4Section 1474Section 1484Addition to Income4Section 143(2)

AARA AGRO PVT. LTD.,AGRA vs. DY.CIT., CIRCLE-2(1)(1), AGRA

The appeal is allowed for statistical purposes

ITA 54/AGR/2021[2018-19]Status: DisposedITAT Agra23 Nov 2021AY 2018-19

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meenalt.A No. 54/Agr/2021 (Assessment Year: 2018-19) Vs. Cit Circle-2 (1)(1) Agra Agro Private Limited Agra U.P. Anjana Cinema, 3/2 D.M.G. Road Agra U.P. 282007 Pan: Aagca8595F (Revenue) (Assessee)

Section 115JSection 143(1)Section 207Section 234BSection 234C

97,60,000 Total I.T.A No. 54/AGR/2021 12 On Condonation of Delay (Ground No.1) For the disposal of Ground No.1, it is considered expedient to invite the kind 2 attention ofthe Hon'ble Bench to the sequence of events which are tabulated below of PBP Date Date Event service 18-51 30.09.2018| Return of Income filed 17.05.2019| 03.06.2019 by64

3
TDS2
Rectification u/s 1542
Unexplained Money2

KASTURI DEVI,ETAH vs. INCOME TAX OFFICER , ETAH

In the result, assessee’s appeal is dismissed

ITA 7/AGR/2025[2020-21]Status: DisposedITAT Agra26 Nov 2025AY 2020-21

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2020-21

Section 143(2)Section 250Section 68

delay caused in filing this appeal stands condoned. 3. Brief facts state that Smt. Kasturi Devi enjoys income from sale and purchase of potatoes and garlic(Lahsun), pension income, agricultural income and interest income. She filed her return of income for the assessment year 2020-21 on 31.12.2020, declaring total income at Rs.3,36,650/-. It was found that

SATYAPRAKASH,AGRA vs. CIT(A), NFAC

In the result, appeal preferred by assessee is allowed

ITA 334/AGR/2025[2014-15]Status: DisposedITAT Agra19 Dec 2025AY 2014-15

Bench: : Shri S. Rifaur Rahmanassessment Year: 2014-15

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

delay caused in filing the appeal does not appear intentional or deliberate, hence, condoned. 3. Brief facts of the case are, the assessee has not filed its return of income for the assessment year 2014-15. Assessing Officer observed that the assessee is a farmer and his sole earning is from agriculture produce or from sale/purchase of rural agriculture land

YOGENDRA SINGH,FATEHGARH vs. INCOME TAX OFFICER 4(2)(1), FARRUKHABAD

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

ITA 524/AGR/2025[2017-18]Status: DisposedITAT Agra21 Jan 2026AY 2017-18

Bench: Shri M. Balaganeshyogendra Singh, Vs. Income Tax Officer, Nekpur Kalan Fatehgarh, Ward-4(2)(1), Farrukhabad, Up Farrukhabad (Appellant) (Respondent) Pan: Eqrps5224K Assessee By : Shri Rajendra Sharma, Adv Shri Manuj Sharma, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 21/01/2026 Date Of Pronouncement 21/01/2026

For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 144Section 69A

condone the delay in filing of appeal and admit the appeal of the assessee for adjudication. Yogendra Singh 3. The only effective issue to be decided in this appeal is as to whether the ld NFAC was justified in confirming the addition made in the sum of Rs 9,97,000/- on account of unexplained credits in the bank account

INCOME TAX OFFICER, ASHOKNAGAR vs. AJIT SINGH , SHIVPURI

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

ITA 89/AGR/2025[2013]Status: DisposedITAT Agra04 Dec 2025

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh (Through Virtual Hearing) Income Tax Officer, Vs. Ajit Singh, Ashoknagar, Village-Haatodh, Madhya Pradesh Post-Kota, Shivpuri (Appellant) (Respondent) Pan: Ccnps7470K Assessee By : Shri Vipin Upadhyay, Adv Revenue By: Shri Sukesh Kumar Jain, Cit(Dr) Date Of Hearing 17/11/2025 Date Of Pronouncement 04/11/2025

For Appellant: Shri Vipin Upadhyay, AdvFor Respondent: Shri Sukesh Kumar Jain, CIT(DR)
Section 133(6)Section 139Section 142(1)Section 143(2)Section 143(3)Section 144Section 144BSection 147Section 148Section 148(1)

condone the delay in the interest of substantial justice and admit the appeal of the revenue for adjudication. 3. The only issue to be decided in this appeal is as to whether the Learned NFAC was justified in treating the assessment order framed by the Learned Ajit Singh Jurisdictional Assessing Officer (JAO) as non-est in the facts and circumstances

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

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 the Tribunal, and the ld. Counsel for the assessee