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8 results for “condonation of delay”+ Unexplained Investmentclear

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Key Topics

Section 14714Section 14810Unexplained Investment7Addition to Income7Section 271(1)(c)6Penalty3Reopening of Assessment3Section 692Section 2632

SHOBHA DEVI ,JHANSI vs. INCOME TAX OFFICER, JHANSI,UP

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

ITA 429/AGR/2025[2018-19]Status: DisposedITAT Agra26 Nov 2025AY 2018-19

Bench: Shri M. Balaganesh(Through Virtual Hearing) Shobha Devi, Vs. Income Tax Officer, 285, Suri Wali Gali, Ward-2(3)(1), Near Masjid Pratap Jhansi Pura Nagar, Sipri Bzaaar, Jhansi, Up (Appellant) (Respondent) Pan: Ainpd4091R Assessee By : None Revenue By: Shri Anil Kumar, Sr Dr Date Of Hearing 17/11/2025 Date Of Pronouncement 26/11/2025

For Appellant: NoneFor Respondent: Shri Anil Kumar, Sr DR
Section 144BSection 147Section 148Section 69

condone the delay in the interest of substantial justice and admit the appeal of the Assessee for adjudication. Shobha Devi 3. The first issue to be decided in this appeal is as to whether the Learned CIT(A) was justified in confirming the addition of Rs 12,19,200/- made on account of unexplained investment

Section 133(6)2
Section 1442
Section 250(6)2

SUDHIR KUMAR VARSHNEY,ETAH vs. ASSESSMENT UNIT, NATIONAL FACELESS ASSESSMENT CENTRE

In the result, the appeal is allowed for statistical purposes

ITA 56/AGR/2025[2018-19]Status: DisposedITAT Agra03 Apr 2025AY 2018-19

Bench: : Shri Sunil Kumar Singh & Shri Brajesh Kumar Singhassessment Year: 2018-19

Section 133(6)Section 147Section 148Section 250(6)Section 69B

delay caused in filing this appeal is condoned, having been occurred due to sufficient cause preventing the assessee to file the appeal within the prescribed period of limitation. 3. Brief facts state that the appellant/assessee filed return of income on 31.08.2018 declaring total income of Rs.2,65,150/-. Proceedings u/s. 147 of the Act were initiated by issuing notice

KRIPA RAM VYAS,GWALIOR vs. ITO, GWALIOR

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

ITA 216/AGR/2025[2011-12]Status: DisposedITAT Agra12 Sept 2025AY 2011-12

Bench: Shri M. Balaganesh(Through Virtual Hearing) Kripa Ram Vyas, Vs. Ito, Pgv College, Jiwaji Gwalior Ganj, Lashkar Ho, Gird, Gwalior -474001 Pan: Abupv2129C Assessee By : None Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 20/08/2025 Date Of Pronouncement 12/09/2025

For Appellant: NoneFor Respondent: Shri Anil Kumar, Sr. DR
Section 144Section 147

condone the delay in filing appeal and admit the appeal of the assessee for adjudication. 3. The main grievance of the assessee is that orders have been passed by the both the lower authorities by violating the principles of natural justice by not affording sufficient opportunity. None appeared on behalf of the assessee before me. I find that the assessee

VINEETA DEVI,ETAWAH vs. INCOME TAX OFFICER, ETAWAH

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

ITA 15/AGR/2025[2019-2020]Status: DisposedITAT Agra02 Apr 2025AY 2019-2020

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2019-20]

Section 142(1)Section 147Section 148Section 148ASection 56(2)(x)Section 69A

condone the delay and admit this appeal for hearing. 4. Brief facts of the case:- The assessee is an individual assessee and had not filed her return of income for A.Y.2019-20. The Assessing Officer received information through Insight Portal of the Department that for the Assessment Year 2019-20 the assessee had purchased an immovable property for Rs.1

SMT MEERA DEVI ,AURAIYA vs. ITO W1(1)(4), ETAWAH

ITA 2/AGR/2024[2010-11]Status: DisposedITAT Agra05 Feb 2025AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing)

Section 147Section 148Section 271(1)(c)

delay of 311 days in filing all the assessee’s instant appeals is condoned in light of larger interest of justice as well as in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC). 3. It emerges during the course of hearing with the able assistance coming from Revenue side that the assessee has filed

SMT MEERA KUMARI,2010-11 vs. ITO 1(1)(4), ETAWAH

ITA 3/AGR/2024[2010-11]Status: DisposedITAT Agra05 Feb 2025AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing)

Section 147Section 148Section 271(1)(c)

delay of 311 days in filing all the assessee’s instant appeals is condoned in light of larger interest of justice as well as in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC). 3. It emerges during the course of hearing with the able assistance coming from Revenue side that the assessee has filed

SMT MEERA KUMARE,AURAIYA vs. ITO 1(1)(4), ETAWAH

ITA 5/AGR/2024[2011-12]Status: DisposedITAT Agra04 Feb 2025AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing)

Section 147Section 148Section 271(1)(c)

delay of 311 days in filing all the assessee’s instant appeals is condoned in light of larger interest of justice as well as in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC). 3. It emerges during the course of hearing with the able assistance coming from Revenue side that the assessee has filed

GORA BAI SAHU ,ASHOK NAGAR vs. ITO ASHOK NAGAR, ASHOK NAGAR

ITA 35/AGR/2023[2012-13]Status: DisposedITAT Agra15 Sept 2025AY 2012-13

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2012-13] Gora Bai Sahu, Income Tax Officer, Shri Ram Charan Sahu & Ashok Nagar, L/H Late Gora Bai, Sony Vs Madhya Pradesh-473331 Colony, Ashok Nagar, Madhya Pradesh-473331 Pan-Fdzps8877N Appellant Respondent Appellant By Shri Pankaj Gargh, Adv. Respondent By Shri Sukesh Kumar Jain, Cit(Dr) Date Of Hearing 17.07.2025 Date Of Pronouncement 15.09.2025 Order

Section 133(6)Section 143(3)Section 148Section 263

condone the delay and admit this appeal for hearing. 4. Brief facts of the case:- This case was reopened u/s 148 of the Act vide noticed dated 28.03.2019 on the basis of AIR information of purchasing immovable property having value more than Rs. 30,00,000/-. The legal heir of the assessee Shri Ramcharan Lal Sahu filed the return