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384 results for “condonation of delay”+ Cash Depositclear

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Key Topics

Section 14767Addition to Income63Cash Deposit50Section 69A40Section 14837Section 14437Penalty31Condonation of Delay25Section 271A

PARESHKUMAR PUNAMCHAND SHAH,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-2(2)(4), AHMEDABAD

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

ITA 1096/AHD/2023[2011-12]Status: DisposedITAT Ahmedabad16 Aug 2024AY 2011-12

Bench: Shri Ramit Kochar (Accountant Member)

For Appellant: CA Preyashi TatedFor Respondent: Shri Hrishikesh Hemant Patki, Sr. D.R
Section 144Section 250Section 253(3)

condone the delay and proceed to adjudicate the appeal on merits in accordance with law. Reference is drawn to the decision of Hon’ble Supreme Court in the case of Collector of Land Acquisition, Anantnag v. Mst. Katiji (1987 AIR 1353(SC)). 3. The grounds of appeal raised by the assessee in memo of appeal filed with ITAT, reads

VINEETSINGH GULABSINGH RORE,AHMEDABAD vs. THE PCIT, AHMEDABAD-1, AHMEDABAD

Showing 1–20 of 384 · Page 1 of 20

...
23
Section 25022
Section 13222
Natural Justice21

In the result, appeal filed by the assessee is dismissed

ITA 868/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad05 Jan 2026AY 2017-18

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), Ms. SUCHITRA KAMBLE (Judicial Member)

For Appellant: Shri Sunil Maloo, ARFor Respondent: Shri Prathvi Raj Meena, CIT.DR
Section 143(3)Section 144Section 253(5)Section 263Section 69

condone the delay in the filing of present of 543 days finding the assessee to have adduced sufficient cause for the delay. 10. Taking up the appeal for adjudication, the order of the Ld. PCIT reveals that he found assessment order passed in the case of the assessee for the impugned year u/s.143(3) of the Act to be erroneous

BIREN DHIRAJLAL SHAH,GANDHINAGAR vs. THE ITO,WARD-1, GANDHINAGAR

In the result the appeal filed by the assessee in ITA No

ITA 194/AHD/2021[2008-09]Status: DisposedITAT Ahmedabad03 Apr 2025AY 2008-09

Bench: DR. BRR Kumar, Vice President\nAnd Shri T. R. Senthil Kumar, Judicial Member\nITA No: 194/Ahd/2021 &\nITA No: 190/Ahd/2024\nAssessment Year: 2008-09\nBiren Dhirajlal Shah\nPlot No. 441-1, Sector-22\nNr. Police Chowkey,\nGandhinagar-382021\nPAN: ACSPS5653F\n(Appellant)\nIncome Tax Officer,\nWard-1,\nVs Gandhinagar\n(Respondent)\nAssessee Represented: Shri Chetan Agarwal, A.R. &\nMs. Krupa Panchal, CA\nRevenue Represented:\nShri Alpesh Parmar, Sr. D.R.\nDate of hearing\n: 19-03-2025\nDate of

Section 144Section 17Section 271(1)(c)

delay in the present case needs to be condoned\nin the given facts and circumstances. From the medical details filed\nby the assessee, we find that the assessee was having one or the\nother medical issues right from the financial years 2008-09 to 2019-20\nwhich may not be of serious concern, but the ill-health of the\nassessee

BIREN DHIRAJLAL SHAH,GANDHINAGAR vs. CIT(A), GANDHINAGAR

In the result the appeal filed by the assessee in ITA No

ITA 190/AHD/2024[2008-09]Status: DisposedITAT Ahmedabad03 Apr 2025AY 2008-09

Bench: DR. BRR Kumar, Vice President\nAnd Shri T. R. Senthil Kumar, Judicial Member\nITA No: 194/Ahd/2021 &\nITA No: 190/Ahd/2024\nAssessment Year: 2008-09\nBiren Dhirajlal Shah\nPlot No. 441-1, Sector-22\nNr. Police Chowkey,\nGandhinagar-382021\nPAN: ACSPS5653F\n(Appellant)\nAssessee Represented: Shri Chetan Agarwal, A.R. &\nMs. Krupa Panchal, CA\nRevenue Represented:\nDate of hearing\nDate of pronouncement\nShri Alpesh Parmar, Sr. D.R.\n: 19-03-2025\n: 03-04-2025\nIncome Tax Officer,\nWard-1,\nV

Section 144Section 17Section 271(1)(c)

delay in the present case needs to be condoned\nin the given facts and circumstances. From the medical details filed\nby the assessee, we find that the assessee was having one or the\nother medical issues right from the financial years 2008-09 to 2019-20\nwhich may not be of serious concern, but the ill-health of the\nassessee

BIREN DHIRAJLAL SHAH,GANDHINAGAR vs. THE ITO WARD-1, GANDHINAGAR

In the result, the appeal filed by the assessee is allowed

ITA 192/AHD/2021[2011-2012]Status: DisposedITAT Ahmedabad28 Mar 2024AY 2011-2012

Bench: Shri Waseem Ahmed & Shri Tr Senthil Kumarआयकरअपीलसं./Ita Nos.192-193/Ahd/2021 धििाधरणवरध/Asstt. Year: 2011-12 Shri Biren Dhirajlal Shah, Income Tax Officer, Plot No.441-1, Sector-22, Vs. Ward-1, Nr. Police Chowkey, Gandhinagar. Gandhinagar.

For Appellant: Shri Chetan Agarwal, ARFor Respondent: Ms Neeju Gupta, Sr.DR
Section 17Section 69

delay in the present case needs to be condoned in the given facts and circumstances. From the medical details filed by the assessee, we find that the assessee was having one or the other medical issues right from the financial years 2008-09 to 2019-20 which may not be of serious concern, but the ill-health of the assessee

LATE BHAGWATSINH JIBHUBHAI CHAVDA)L/H.BHAKTIBEN BHAGWATSINH CHAVDA,,AHMEDABAD vs. ITO, WARD-5(1)(2),, AHMEDABAD

Appeal is dismissed

ITA 1075/AHD/2019[2011-12]Status: DisposedITAT Ahmedabad25 Jul 2024AY 2011-12

Bench: Shri Siddhartha Nautiyal (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Ashok Kumar Suthar, Sr. D.R
Section 234ASection 250Section 271(1)(c)Section 69

cash deposited in the bank account. Accordingly, we concur with the view of the ld. counsel for the assessee that benefit of telescoping may be allowed to the assessee in accordance with law. In the result, Ground Nos. 2 of the assessee’s appeal is I.T.A Nos. 2281/Ahd/2016, 511/Ahd/2018,1075 &1076/Ahd/2019 A.Y. 2011-12 Page No. 17 dismissed and Ground

SHRI BHAGWANBHAI R. MAKWANA,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-14(2),, AHMEDABAD

Appeal is dismissed

ITA 2281/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad25 Jul 2024AY 2011-12

Bench: Shri Siddhartha Nautiyal (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Ashok Kumar Suthar, Sr. D.R
Section 234ASection 250Section 271(1)(c)Section 69

cash deposited in the bank account. Accordingly, we concur with the view of the ld. counsel for the assessee that benefit of telescoping may be allowed to the assessee in accordance with law. In the result, Ground Nos. 2 of the assessee’s appeal is I.T.A Nos. 2281/Ahd/2016, 511/Ahd/2018,1075 &1076/Ahd/2019 A.Y. 2011-12 Page No. 17 dismissed and Ground

BHAKTIBEN BHAGWATSINH CHAVDA, (L/H OF LATE BHAGWATSINH J CHAVDA),AHMEDABAD vs. ITO, WARD-14(2),, AHMEDABAD

Appeal is dismissed

ITA 511/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad25 Jul 2024AY 2011-12

Bench: Shri Siddhartha Nautiyal (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Ashok Kumar Suthar, Sr. D.R
Section 234ASection 250Section 271(1)(c)Section 69

cash deposited in the bank account. Accordingly, we concur with the view of the ld. counsel for the assessee that benefit of telescoping may be allowed to the assessee in accordance with law. In the result, Ground Nos. 2 of the assessee’s appeal is I.T.A Nos. 2281/Ahd/2016, 511/Ahd/2018,1075 &1076/Ahd/2019 A.Y. 2011-12 Page No. 17 dismissed and Ground

SHRI BHAGWANBHAI RANCHHODBHAI MAKWANA,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-5(1)(2),, AHMEDABAD

Appeal is dismissed

ITA 1076/AHD/2019[2011-12]Status: DisposedITAT Ahmedabad25 Jul 2024AY 2011-12

Bench: Shri Siddhartha Nautiyal (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Ashok Kumar Suthar, Sr. D.R
Section 234ASection 250Section 271(1)(c)Section 69

cash deposited in the bank account. Accordingly, we concur with the view of the ld. counsel for the assessee that benefit of telescoping may be allowed to the assessee in accordance with law. In the result, Ground Nos. 2 of the assessee’s appeal is I.T.A Nos. 2281/Ahd/2016, 511/Ahd/2018,1075 &1076/Ahd/2019 A.Y. 2011-12 Page No. 17 dismissed and Ground

MOHMMADHAROON BABUBHAI SHAIKH,AHMEDABAD vs. ITO WARD-1(1)(2), AHMEDABAD, AHMEDABAD

In the result, the appeal filed by the assessee is allowed

ITA 218/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad12 Aug 2025AY 2017-18

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokarasstt.Year : 2017-18 Mohmmadharoon Babubhai Shaikh The Ito, Shrine Co-Op Ind. Estate Vs. Ward-1(1)(2) Rakhial, Ahmedabad. Ahmedabad. Pan : Afaps 2723 P (Applicant) (Responent) : Shri Vipul Gohil, Ca Assessee By : Shri Amit Pratap Singh, Sr.Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 29/07/2025 घोषणा क" तारीख /Date Of Pronouncement: 12/08/2025

For Appellant: Shri Amit Pratap Singh, Sr.DR
Section 143(2)Section 250Section 68

cash deposits during the demonetisation period. 2. Condonation of Delay 2.1 The appeal was filed with a delay of 373 days

MANISH N. AMIN,AHMEDABAD vs. THE ITO, WARD-3(3)(2), AHMEDABAD

In the result, the appeal of the assessee is partly allowed

ITA 88/AHD/2026[2017-18]Status: DisposedITAT Ahmedabad10 Mar 2026AY 2017-18

Bench: Shri Tr Senthil Kumar & Shri Narendra Prasad Sinhaassessment Years: 2017-18

Section 143(3)Section 250Section 69A

delay may kindly be condoned in the interest of justice Ground No. 2 Addition u/s 69A 2. The learned CIT(A) erred in law and on facts in confirming the addition of 47,16,000/- u/s 69A by treating the cash deposited

ANIL MANILAL PATEL,ANAND vs. I.T.O WARD-1, ANAND, ANAND

In the result, the appeal of the assessee is partly allowed

ITA 379/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad15 Jul 2025AY 2017-18

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2017-18 Anil Manilal Patel Ito, Ward-1 Hariom Bungalows Vs. Anand. Dr.Kurion Road B/H. Civil Court Anand. Pan : Azopp 5693 B (Applicant) (Responent) : Shri Chirag Shah, Ar Assessee By Revenue By : Shri Uday Kishanrao Kakne, Sr.Dr

For Respondent: Shri Uday Kishanrao Kakne, Sr.DR
Section 133(6)Section 139(1)Section 142(1)Section 144Section 250Section 271ASection 69

condonation of delay in filing the appeal, which was allowed by the CIT(A) in view of the principles of natural justice. Before the CIT(A), the assessee submitted that the cash deposit

SHRI KHAMBHAT TALUKA SARVAJANIK KELAVANI MANDAL,ANAND vs. THE ITO, WARD-EXEMPTION, VADODARA

In the result, appeal of the assessee is dismissed

ITA 598/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad17 Jun 2025AY 2017-18

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaassessment Year: 2017-18

Section 133(6)Section 142(1)Section 144Section 69A

condone the delay. He submitted that when the accountant had been negligent before the AO and also before the Ld. CIT(A), which resulted in ex-parte orders, the assessee should have taken precaution to ensure that the present appeal was filed within time. According to the Ld. CIT(A), the assessee cannot escape by merely passing on the blame

JIVRAJBHAI RAMABHAI CHAUDHARY,BANASKANTHA vs. THE INCOME TAX OFFICER, WARD-3, PALANPUR

In the result, the appeal of the assessee is partly allowed

ITA 1024/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad29 Nov 2024AY 2017-18

Bench: Smt.Annapurna Guptaasstt.Year :2017-18 Jivarajbhai Ramabhai Chaudhary Income Tax Officer Patel Vas, Village : Hadta, Jadiya Vs Ward-3 Tal. Dhanera Palanpur. Dist: Banaskantha Gujarat. Pan : Azzpp 6148 A (Applicant) (Responent) : Shri Jimi Patel, Ar Assessee By : Ms.Neeju Gupta, Sr.Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 27/11/2024 घोषणा क" तारीख /Date Of Pronouncement: 29/11/2024 आदेश आदेश/O R D E R आदेश आदेश

For Appellant: Ms.Neeju Gupta, Sr.DR
Section 142(1)Section 144Section 250

delay is condoned, and I proceed to dispose of the appeal on its merits. 4. Taking up now the appeal of the assessee for adjudication, the issue arising in the present appeal relates to addition made to the income of the assessee on account of cash found deposited

NIPA NISHITHBHAI PARIKH(EARLIER KNOWN AS NIPA K. MEHTA),AHMEDABAD vs. THE ITO, WARD-3(2)(10), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1893/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad29 Apr 2025AY 2017-18

Bench: Smt.Annapurna Guptaasstt.Year :2017-18 Nipa Nishithbhai Park Ito, Ward-3(2)(10) Earlier Known As Vs Ahmedabad. Nipa Kiritkumar Mehta A-96, Namrata Tenement Nr.Paras Nagar Bug Stop Isanpur, Ahmedabad 382 443 Pan : Aoxpm 5496 B (Applicant) (Responent) : Shri Pamil H. Shah, Ar Assessee By : Shri Prateek Sharma, Sr.Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 04/02/2045 घोषणा क" तारीख /Date Of Pronouncement: 29 /04/2025 आदेश आदेश/O R D E R आदेश आदेश

For Appellant: Shri Prateek sharma, Sr.DR
Section 115Section 250Section 69Section 69A

condonation of delay without considering the facts on records and without considering evidences produced during the course of hearing. 2 2. learned CIT(A) has erred in law and on facts of the case, in sustaining addition u/s.69 of Rs.43,49,650/-, on account of cash deposit

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

ITA 2612/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad17 Feb 2026AY 2015-16

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Respondent by: Shri Rignesh Das, CIT-DRFor Respondent: Shri Rignesh Das, CIT-DR
Section 10Section 234ASection 270ASection 271(1)(c)Section 271ASection 69

delay should have been condoned and learned CIT(A) should have adjudicated appeal on merits and should not have dismissed the same in limine. 2. (a) The learned CIT(A) erred in law and on facts in confirming additions of Rs.4,89,85,09,303/- comprising of following items in the assessment order: (i) Unexplained cash deposits

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

ITA 2615/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad17 Feb 2026AY 2018-19

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Respondent by: Shri Rignesh Das, CIT-DRFor Respondent: Shri Rignesh Das, CIT-DR
Section 10Section 234ASection 270ASection 271(1)(c)Section 271ASection 69

delay should have been condoned and learned CIT(A) should have adjudicated appeal on merits and should not have dismissed the same in limine. 2. (a) The learned CIT(A) erred in law and on facts in confirming additions of Rs.4,89,85,09,303/- comprising of following items in the assessment order: (i) Unexplained cash deposits

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

ITA 2614/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad17 Feb 2026AY 2018-19

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Respondent by: Shri Rignesh Das, CIT-DRFor Respondent: Shri Rignesh Das, CIT-DR
Section 10Section 234ASection 270ASection 271(1)(c)Section 271ASection 69

delay should have been condoned and learned CIT(A) should have adjudicated appeal on merits and should not have dismissed the same in limine. 2. (a) The learned CIT(A) erred in law and on facts in confirming additions of Rs.4,89,85,09,303/- comprising of following items in the assessment order: (i) Unexplained cash deposits

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

ITA 2613/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad17 Feb 2026AY 2015-16

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Respondent by: Shri Rignesh Das, CIT-DRFor Respondent: Shri Rignesh Das, CIT-DR
Section 10Section 234ASection 270ASection 271(1)(c)Section 271ASection 69

delay should have been condoned and learned CIT(A) should have adjudicated appeal on merits and should not have dismissed the same in limine. 2. (a) The learned CIT(A) erred in law and on facts in confirming additions of Rs.4,89,85,09,303/- comprising of following items in the assessment order: (i) Unexplained cash deposits

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

ITA 2616/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad17 Feb 2026AY 2018-19

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Respondent by: Shri Rignesh Das, CIT-DRFor Respondent: Shri Rignesh Das, CIT-DR
Section 10Section 234ASection 270ASection 271(1)(c)Section 271ASection 69

delay should have been condoned and learned CIT(A) should have adjudicated appeal on merits and should not have dismissed the same in limine. 2. (a) The learned CIT(A) erred in law and on facts in confirming additions of Rs.4,89,85,09,303/- comprising of following items in the assessment order: (i) Unexplained cash deposits