Search: penalty u/s 271 | BharatTax

Search ITAT High Courts Supreme Court Phrases AI Research History

Filters

Sort by

Assessment Year

Order Date From

Order Date To

Judge Name

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

Search Judgments
Browse by Bench
Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

25 results for “penalty u/s 271”+ Condonation of Delayclear

Sorted by relevance

Mumbai527 Delhi351 Kolkata315 Ahmedabad256 Chennai254 Jaipur253 Pune201 Bangalore194 Hyderabad174 Surat145 Indore133 Karnataka120 Chandigarh100 Rajkot67 Cochin66 Amritsar52 Nagpur50 Lucknow45 Cuttack43 Visakhapatnam39 Calcutta36 Patna34 Guwahati26 Agra25 Raipur22 Panaji17 Allahabad14 Jabalpur13 Ranchi11 Dehradun9 Jodhpur7 SC5 Varanasi2 Telangana1 Rajasthan1

Key Topics

Section 271(1)(c)30 Penalty22 Section 14718 Addition to Income16 Section 25014 Condonation of Delay13 Section 271(1)12 Natural Justice11 Section 14410 Section 148

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

penalty levied u/s 271(1)(c) of the IT Act. There is a delay in filing of the appeal. As per the application for condonation

SARIF,JALESAR, ETAH vs. ASSESSIN OFFICER, WARD-4(3)(1), DINESH NAGAR ETAH

In the result, both the appeals ITA Nos

Showing 1–20 of 25 · Page 1 of 2

9

Section 143(3)8

ITA 463/AGR/2025[2014-15]Status: Disposed

ITAT Agra

18 Dec 2025

AY 2014-15

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

Section 142(1)Section 143(3)Section 144Section 147Section 148Section 250Section 271(1)(c)Section 69A

condonation of delay. Ld. CIT(Appeals), also dismissed assessee’s first ITA No.463 & 464/Agr/2025 appeal preferred against the penalty order dated 21.02.2024 passed u/s. 271

SARIF,JALESAR ETAH vs. ASSESSING OFFICER, WARD-4(3)(1) , ETAH

In the result, both the appeals ITA Nos

ITA 464/AGR/2025[2014-15]Status: DisposedITAT Agra18 Dec 2025AY 2014-15

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

Section 142(1)Section 143(3)Section 144Section 147Section 148Section 250Section 271(1)(c)Section 69A

condonation of delay. Ld. CIT(Appeals), also dismissed assessee’s first ITA No.463 & 464/Agr/2025 appeal preferred against the penalty order dated 21.02.2024 passed u/s. 271

CHANDRAPAL SINGH,MATHURA vs. INCOME TAX OFFICER SHIVPURI, SHIPURI

In the result, all the three appeals of the assessee are allowed for

ITA 115/AGR/2024[2015-16]Status: DisposedITAT Agra21 Jan 2025AY 2015-16

Bench: : Shri Ramit Kochar

Section 143(3)Section 253(3)Section 69

delay in filing this appeal too shall also stand condoned, and I proceed to adjudicate the appeal on merits in accordance with law. I order accordingly. 17 | P a g e ITA No.113, 114 & 115/Agr/2024 13.2 This appeal of the assessee in ITA No. 115/Agr/2024 for assessment year 2015-16 filed by the assesse before ITAT, Agra Bench, Agra

CHANDRAPAL SINGH,MATHURA vs. INCOME TAX OFFICER SHIVPURI, GWALIOR

In the result, all the three appeals of the assessee are allowed for

ITA 113/AGR/2024[2015-16]Status: DisposedITAT Agra21 Jan 2025AY 2015-16

Bench: : Shri Ramit Kochar

Section 143(3)Section 253(3)Section 69

delay in filing this appeal too shall also stand condoned, and I proceed to adjudicate the appeal on merits in accordance with law. I order accordingly. 17 | P a g e ITA No.113, 114 & 115/Agr/2024 13.2 This appeal of the assessee in ITA No. 115/Agr/2024 for assessment year 2015-16 filed by the assesse before ITAT, Agra Bench, Agra

CHANDRAPAL SINGH,MATHURA vs. INCOME TAX OFICER SHIVPURI, SHIVPURI

In the result, all the three appeals of the assessee are allowed for

ITA 114/AGR/2024[2016-17]Status: DisposedITAT Agra21 Jan 2025AY 2016-17

Bench: : Shri Ramit Kochar

Section 143(3)Section 253(3)Section 69

delay in filing this appeal too shall also stand condoned, and I proceed to adjudicate the appeal on merits in accordance with law. I order accordingly. 17 | P a g e ITA No.113, 114 & 115/Agr/2024 13.2 This appeal of the assessee in ITA No. 115/Agr/2024 for assessment year 2015-16 filed by the assesse before ITAT, Agra Bench, Agra

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)

penalty order dated 28.06.2012 u/s 271(1)(c) of the Act, which was reached to the assessee on 07.08.2012. But, the date of service was mentioned in the Form 35 as 28.06.2012. 3. That, accordingly, the delay in filing the appeal was noted. 4. That, considering the delay in filing the appeal, an application dated 20.01.2016 for condonation

MR.SHAILENDRA KUMAR ,AGRA vs. ITO WARD 1(1)(2), AGRA

In the result, both the appeals ITA No

ITA 229/AGR/2025[2016-17]Status: DisposedITAT Agra30 Oct 2025AY 2016-17

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

Section 143(2)Section 147Section 148Section 250Section 271(1)(c)

condonation of delay and also dismissed assessee’s first appeal, affirming the penalty order dated 27.09.2022 passed u/s. 271(1)(c) of the Act, on the ground

MR.SHAILENDRA KUMAR,AGRA vs. ITO,WARD 1(1)(2), AGRA

In the result, both the appeals ITA No

ITA 228/AGR/2025[2016-17]Status: DisposedITAT Agra30 Oct 2025AY 2016-17

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

Section 143(2)Section 147Section 148Section 250Section 271(1)(c)

condonation of delay and also dismissed assessee’s first appeal, affirming the penalty order dated 27.09.2022 passed u/s. 271(1)(c) of the Act, on the ground

ATMA RAM AUTO ENTERPRISES,AGRA vs. ACIT(TDS),, AGRA

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 6/AGR/2016[2011-12]Status: DisposedITAT Agra26 Sept 2017AY 2011-12

Bench: : Shri A.D. Jain & Shri Dr. Mitha Lal Meena

Section 194CSection 194HSection 271

condonation of delay in filing the appeal and thereby dismissing the ITA 06 & 07/Agra/2016 2 appeal of the assessee. The appeal be directed to be admitted. 2. Because the learned CIT(A)-1, Agra has erred both on facts and in law in not appreciating the reason that the delay in filing the appeal by 5 months was not attributable

VECTUS INDUSTRIES LTD.,,GWALIOR vs. DCIT/ACIT 1(1), GWALIOR

In the result, the appeal of the assessee is allowed

ITA 8/AGR/2023[2018-19]Status: DisposedITAT Agra06 Feb 2025AY 2018-19

Bench: Shri M. Balaganesh(Through Virtual Hearing)

For Appellant: Shri K. Sampath, AdvFor Respondent: Shri Shailender Shrivastava, Sr. DR

Section 271(1)Section 271(1)(c)Section 274

u/s 271(1)(c) of the Act. Accordingly, the Ground No. 4 raised by the assessee is allowed. Since the relief is granted based on Ground No. 4 itself, there is no need to separately adjudicate the other grounds raised by the assessee. 6. In the result, the appeal of the assessee is allowed. ITA No. 7/Ag/2023 – Asst Year

VECTUS INDUSTRIES LTD.,GWALIOR vs. DCIT/ACIT 1(1), GWALIOR

In the result, the appeal of the assessee is allowed

ITA 6/AGR/2023[2012-13]Status: DisposedITAT Agra06 Feb 2025AY 2012-13

Bench: Shri M. Balaganesh(Through Virtual Hearing)

For Appellant: Shri K. Sampath, AdvFor Respondent: Shri Shailender Shrivastava, Sr. DR

Section 271(1)Section 271(1)(c)Section 274

u/s 271(1)(c) of the Act. Accordingly, the Ground No. 4 raised by the assessee is allowed. Since the relief is granted based on Ground No. 4 itself, there is no need to separately adjudicate the other grounds raised by the assessee. 6. In the result, the appeal of the assessee is allowed. ITA No. 7/Ag/2023 – Asst Year

VECTUS INDUSTRIES LTD.,,GWALIOR vs. DCIT/ACIT 1(1) , GWALIOR

In the result, the appeal of the assessee is allowed

ITA 7/AGR/2023[2017-18]Status: DisposedITAT Agra06 Feb 2025AY 2017-18

Bench: Shri M. Balaganesh(Through Virtual Hearing)

For Appellant: Shri K. Sampath, AdvFor Respondent: Shri Shailender Shrivastava, Sr. DR

Section 271(1)Section 271(1)(c)Section 274

u/s 271(1)(c) of the Act. Accordingly, the Ground No. 4 raised by the assessee is allowed. Since the relief is granted based on Ground No. 4 itself, there is no need to separately adjudicate the other grounds raised by the assessee. 6. In the result, the appeal of the assessee is allowed. ITA No. 7/Ag/2023 – Asst Year

MOHAR SINGH,AGRA vs. I.T.O. WARD 2(1)(2)AGRA, AGRA

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

ITA 9/AGR/2025[2012-13]Status: DisposedITAT Agra01 Apr 2025AY 2012-13

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

Section 144Section 271(1)

penalty notice u/s 271(1) (c) there is no real delay in filing second appeal before the HONORABLE ITAT AGRA BENCH. However as per the income tax portal the Id. CIT (Appeals) /NFAC uploaded the impugned order on 17-01-2024. However the appeal is filing on 07-01- 2025 i.e with the imaginary delay of days which

SATYENDRA KUMAR SINGH,ETAWAH vs. INCOME TAX OFFICER WARD 2(2)(5), ETAWAH

In the result, both the appeals are allowed for statistical purposes

ITA 91/AGR/2025[2013-14]Status: DisposedITAT Agra29 May 2025AY 2013-14

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwal

Section 147Section 250Section 250(6)Section 271(1)(c)Section 69A

penalty order dated 21.03.2022 passed u/s. 271(1)(c) of the Act. 2. Perused the records and heard the ld. Authorized Representative for the assessee and the ld. Departmental representative for the Revenue. 3. At the very outset, ld. Representative for the assessee submitted that these appeals have been filed on 21.02.2025 against impugned orders each dated

SATYENDRA KUMAR SINGH,ETAWAH vs. INCOME TAX OFFICER 2(2)(5) ETAWAH, ETAWAH

In the result, both the appeals are allowed for statistical purposes

ITA 90/AGR/2025[2013-14]Status: DisposedITAT Agra29 May 2025AY 2013-14

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwal

Section 147Section 250Section 250(6)Section 271(1)(c)Section 69A

penalty order dated 21.03.2022 passed u/s. 271(1)(c) of the Act. 2. Perused the records and heard the ld. Authorized Representative for the assessee and the ld. Departmental representative for the Revenue. 3. At the very outset, ld. Representative for the assessee submitted that these appeals have been filed on 21.02.2025 against impugned orders each dated

BHAGVAN DAS L/H SHRI GAURI SHANKER,FIROZABAD vs. ITO WARD 2(2)1, FIROZABAD

In the result, both the appeals are allowed for statistical purposes

ITA 260/AGR/2025[2012-2013]Status: DisposedITAT Agra30 Oct 2025AY 2012-2013

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

Section 144Section 147Section 148Section 250Section 271(1)(c)Section 54B

penalty order passed u/s. 271(1)(c) of the Act is consequential to the assessment order, both these appeals are being disposed of by the consolidated order for the sake of convenience and brevity. The facts of ITA No. 260/Agr/2025 only are being narrated as under : 3. At the very outset, it is noted that both these appeals were filed

BHAGVAN DAS L/H SHRI GAURI SHANKER,FIROZABAD vs. ITO WARD 2(2)(1), FIROZABAD

In the result, both the appeals are allowed for statistical purposes

ITA 259/AGR/2025[2012-2013]Status: DisposedITAT Agra30 Oct 2025AY 2012-2013

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

Section 144Section 147Section 148Section 250Section 271(1)(c)Section 54B

penalty order passed u/s. 271(1)(c) of the Act is consequential to the assessment order, both these appeals are being disposed of by the consolidated order for the sake of convenience and brevity. The facts of ITA No. 260/Agr/2025 only are being narrated as under : 3. At the very outset, it is noted that both these appeals were filed

M/S AMBAH CO-OPERATIVE MARKETING SOCIETY,MORENA vs. THE INCOME TAX OFFICER, WARD-1, MORENA

In the result, both the revenue appeals are allowed for statistical purposes

ITA 584/AGR/2025[2020-21]Status: DisposedITAT Agra20 Feb 2026AY 2020-21

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

Section 249(2)Section 249(3)Section 249(4)Section 250Section 271

condonation of delay caused in filing the first appeal before Ld. CIT(A). It transpires from the perusal of records that first appeal was filed before the first appellate authority on 30.09.2025, by a delay of about 46 days against the penalty order dated 16.07.2025 passed u/s 271

M/S AMBAH CO-OPERATIVE MARKETING SOCIETY,MORENA vs. THE INCOME TAX OFFICER, WARD-1, MORENA

In the result, both the revenue appeals are allowed for statistical purposes

ITA 583/AGR/2025[2020-21]Status: DisposedITAT Agra20 Feb 2026AY 2020-21

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

Section 249(2)Section 249(3)Section 249(4)Section 250Section 271

condonation of delay caused in filing the first appeal before Ld. CIT(A). It transpires from the perusal of records that first appeal was filed before the first appellate authority on 30.09.2025, by a delay of about 46 days against the penalty order dated 16.07.2025 passed u/s 271