BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

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.

8 results for “condonation of delay”+ Section 144C(5)clear

Sorted by relevance

Delhi78Mumbai39Hyderabad22Kolkata19Chennai17Jaipur12Bangalore9Ahmedabad8Pune5Chandigarh5Visakhapatnam3Indore3Rajkot3Nagpur2Dehradun2Cuttack1Agra1SC1Raipur1Cochin1

Key Topics

Section 143(3)10Section 92C10Section 14A8Addition to Income8Section 234A5Deduction5Disallowance4Section 143(2)3Section 292B

ZYDUS LIFESCIENCES LIMITED (FORMERLY KNOWN AS CADILA HEALTHCARE LTD.),AHMEDABAD vs. THE DCIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, appeal preferred by the assessee is allowed

ITA 162/AHD/2021[2016-17]Status: DisposedITAT Ahmedabad30 May 2024AY 2016-17

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 162/Ahd/2021 ("नधा"रण वष" / Assessment Years : 2016-17)

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 144BSection 144C(13)Section 153Section 92BSection 92C

5. Admittedly, no stay has been granted by the Hon'ble Supreme Court and in one of the S.L.Ps, namely, S.L.P. (Civil) Diary No.32770 of 2022, delay has been condoned and in other S.L.Ps, notice has been issued to the respondents in the condone delay petitions. Since the Division Bench of this Court has already considered the very same issue

3
Transfer Pricing3
Section 144C(13)2
Section 1532

ATUL LIMITED,AHMEDABAD vs. THE ACIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, the appeal is partly allowed

ITA 38/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad08 May 2025AY 2017-18

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2017-18 Atul Limited Acit, Cir.1(1)(1) Atul House, Gi Patel Mark Vs Ahmedabad. Mithila Society, Ahmedabad. Pan : Aabca 2390 M (Applicant) (Responent) Assessee By : Shri Bandish Soparkar, Ar : Shri Prathvi Raj Meena, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 01/05/2025 घोषणा क" तारीख /Date Of Pronouncement: 08/05/2025 आदेश/O R D E R आदेश आदेश आदेश

For Appellant: Shri Bandish Soparkar, AR
Section 115JSection 143(3)Section 144CSection 144C(13)Section 144C(5)Section 14ASection 35Section 40Section 9(1)(vii)Section 92C

section 144C(5) of the Act. The assessment pertains to the Assessment Year (AY) 2017–18. Condonation of Delay 2. At the outset

REJENDRA RAMJIBHAI PATEL,VADODARA vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE INTL. TAXN., VADODARA

In the result, the appeal filed by the Assessee is hereby allowed for statistical purpose

ITA 138/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad17 Oct 2024AY 2017-18

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 144C(1)Section 148Section 234ASection 292B

144C(1) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2017-18. The majority of the Members of DRP held that Form 35A signed by I.T.A No. 138/Ahd/2023 A.Y. 2017-18 Page No 2 Rajendra Ramjibhai Patel vs. ACIT the Authorized Representative is treated as filed beyond time limit and hence

PRABODH MOHANLAL SHAH,VADODARA vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE INTL. TAXATION, VADODARA

In the result, the appeal filed by the Assessee is hereby allowed for statistical purpose

ITA 331/AHD/2022[2018-19]Status: DisposedITAT Ahmedabad18 Oct 2024AY 2018-19

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 143(3)Section 144C(1)Section 288Section 292BSection 54

section 144C(1) of the Income Tax Act, 1961 relating to the Asst. Year 2018-19. I.T.A No. 331/Ahd/2022 A.Y. 2018-19 Page No 2 Prabodh Mohanlal Shah vs. ACIT 2. Brief facts of the case is that the assessee is a Non Resident Indian residing in United States of America has shown Long Term Capital Gain of Rs.56

KAMLESHKUMAR BABALAL SHAH,MUMBAI vs. ITO WARD 1 GANDHINAGAR, GANDHINAGAR

In the result, the appeal filed by the Assessee in ITA No

ITA 2476/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad03 Feb 2026AY 2018-19

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 143(3)Section 14ASection 234A

section 143(3) r.w.s. 144C of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2018-19. I.T.A Nos. 2461 & 2476/Ahd/2025 A.Y. 2018-19 2 Kamleshkumar Babalal Shah Vs. ITO 2. Brief facts of the case is that the assessee filed his Return of Income admitting total income

KAMLESHKUMAR BABALAL SHAH,MUMBAI vs. ITO WARD 1 GANDHINAGAR, GANDHINAGAR

In the result, the appeal filed by the Assessee in ITA No

ITA 2461/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad03 Feb 2026AY 2018-19

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 143(3)Section 14ASection 234A

section 143(3) r.w.s. 144C of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2018-19. I.T.A Nos. 2461 & 2476/Ahd/2025 A.Y. 2018-19 2 Kamleshkumar Babalal Shah Vs. ITO 2. Brief facts of the case is that the assessee filed his Return of Income admitting total income

ROHIT JAYANTILAL SONI,DAHOD vs. THE ACIT, CIRCLE INTL. TAXATION, VADODARA

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

ITA 1800/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad26 May 2025AY 2016-17

Bench: DR. BRR KUMAR (Vice President), Shri T.R. SENTHIL KUMAR (Judicial Member)

Section 10Section 10(100)Section 147Section 80D

condone the delay of 250 days in filing the above appeal. 3. Brief facts of the case is that the assessee is an individual and Non-Resident residing in USA. The assessee had invested in Max Life Insurance ULIP plan and received maturity proceeds of Rs.52,70,612/- and claimed to be exempt u/s. 10(10D) of the Act, hence

THE ACIT, ANAND CIRCLE,, ANAND vs. M/S. CHHOTABHAI JETHABHAI PATEL & CO.,, KHEDA

In the result, the appeal of the revenue is dismissed

ITA 201/AHD/2021[2014-15]Status: DisposedITAT Ahmedabad12 Sept 2024AY 2014-15

Bench: Ms. Suchitra Kamble (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

For Appellant: Shri Bandish Soparkar, A.RFor Respondent: Shri Ashesh R. Rewar, Sr. D.R
Section 143(2)Section 143(3)Section 144Section 50CSection 80ISection 92C

144C(1) r.w.s. 92CA(3) vide order dated 05/03/2021 passed for the assessment year 2014-15. I.T.A No. 201/Ahd/2021 A.Y. 2014-15 Page No. 2 ACIT vs. M/s. Chhotabhai Jethabhai Patel & Co. 2. The grounds of appeal are as under:- “1. Whether on the facts and in the circumstances of the case