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9 results for “condonation of delay”+ Section 246clear

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Key Topics

Addition to Income7Section 80G5Condonation of Delay5Limitation/Time-bar5Section 271(1)(c)4Section 143(3)4Section 92C4Section 1474Section 263

MSK PROJECT (INDIA) JV LTD. CO.(MERGED WITH MADHAV INFRA PROJECT LTD),VADODARA vs. ACIT, CIRCLE-4, VADODARA

The appeal of the assessee is allowed for statistical purposes

ITA 498/AHD/2019[2005-06]Status: DisposedITAT Ahmedabad31 Jan 2024AY 2005-06

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumarिनधा"रण वष"/Assessment Year: 2005-06 Msk Project (India) Jv Ltd. Vs. (Merged With Madhav Infra Acit, Projects Ltd), Circle-4, 4, Madhav House, Near Baroda Panchratna Building, Subhanpura, Vadodara Pan : Aadcm 1157 C अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri S.N. Soparkar, Sr. Advocate & Shri Parin Shah, Ar Revenue By : Ms. Saumya Pandey Jain, Sr. Dr सुनवाई क" तारीख/Date Of Hearing : 17.01.2024 घोषणा क" तारीख /Date Of Pronouncement: 31.01.2024 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta: Present Appeal Has Been Filed By The Assessee Against Order Of The Learned Commissioner Of Income-Tax (Appeals)-Iii, Baroda [Hereinafter Referred To As "Cit(A)" For Short] Dated 09.08.2012 Passed Under Section 250(6) Of The Income-Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short], For The Assessment Year (Ay) 2005-06. 2. The Grounds Raised By The Assessee Are As Under:- “1. Ld. Cit (A) Erred In Law & On Facts To Hold That No Appeal Lies Against Order Giving Effect To Findings Of Cit In Order Passed U/S 263 Of The Act. 2. Ld. Cit (A) Erred In Law & On Facts Dismissing Appeal Challenging Addition Of Rs.9,90,00,052/- Whereas Supreme Court Awarding Rs. 26.34 Lakhs

For Appellant: Shri S.N. Soparkar, Sr. Advocate &For Respondent: Ms. Saumya Pandey Jain, Sr. DR
Section 143(3)Section 234B
4
Section 143(1)3
Section 143(2)3
Penalty3
Section 250(6)
Section 263

246-247 18-3-2019 Appeal filed with CIT(A) 8. Referring to both the above, ld. Counsel for the assessee argued for the condonation of the delay on the ground that:- (i) there was a reasonable cause for the delay; (ii) there was no gross negligence on the part of the assessee; (iii) there was no lack of bona

MALPUR TALUKA PRIMARY TEACHERS SAHKARI SAKH & GRAHAK SAHKARI MANDLI,MALPUR vs. THE ACIT., HIMATNAGAR CIRCLE, HIMATNAGAR

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

ITA 821/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad24 Apr 2024AY 2018-19

Bench: Smt.Annapurna Guptaasstt.Year : 2018-19 Malpur Taluka Primary Acit, Himatnagar Circle Teachers Sahkari Sakh & Vs Himatnagar. Grahak Sahkari Mandali, Malpur, Dist. Aralli Malpur 383 345. Pan : Aacat 9023 F (Applicant) (Responent) : Shri S.N. Divatia, Ar Assessee By : Shri N.J. Vyas, Sr.Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 09/04/2024 घोषणा क" तारीख /Date Of Pronouncement: 24/04/2024 आदेश आदेश/O R D E R आदेश आदेश

For Appellant: Shri N.J. Vyas, Sr.DR
Section 144Section 250Section 80P(2)(d)

246 days, however, the ld.CIT(A) did not condone this delay, citing the failure of the assessee to provide a reasonable cause for the delay in filing the appeal. 7. As could be seen from the record, the assessment order was passed under section

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

condone delay petitions. Since the Division Bench of this Court has already considered the very same issue, that has been raised in this writ petition, the benefit granted to those petitioners must also enure to the benefit of this writ petitioner also. Accordingly, the impugned order dated 01.11.2019 is hereby quashed on the ground that the same is barred

NUTAN SHIKSHAN SADHANA TRUST ,VADODARA vs. CIT (EXEMPTION), AHEMDABAD

In the result, appeal filed by the assessee is allowed for\nstatistical purposes

ITA 665/AHD/2025[N.A]Status: DisposedITAT Ahmedabad30 Jun 2025
For Appellant: \nShri Kushal Rathod, A.RFor Respondent: \nShri Sher Singh, CIT. DR
Section 2(15)Section 246Section 80GSection 80G(5)

Section 80G\nof the Income Tax Act, 1961 (hereinafter referred to as the “Act).\n2. The grounds of appeal raised by the assessee are as under:\n“On the facts in the circumstances of your appellant case and in law,\nthe rejection of application MY BOG by CIT (EXEMPTION)\nAHEMDABAD due to not non satisfaction of genuineness of the\nactivities

YUDO HOT RUNNERS INDIA PVT. LTD.,AHMEDABAD vs. THE ASSESSING OFFICER,NFAC, DELHI PRESENT JURIDICTION THE DY.CIT, CIRCLE-4(1)(1), AHMEDABAD

In the result, appeal filed by the assessee is allowed

ITA 670/AHD/2023[2015-16]Status: DisposedITAT Ahmedabad10 Jan 2024AY 2015-16

Bench: Ms. Suchitra Kambleassessment Year: 2015-16

Section 115JSection 143(3)Section 2(24)(x)Section 271Section 271(1)(c)Section 36(1)(va)Section 40A(2)(b)

Section 271(10(c) of the Act should not have been imposed. 6. The Ld. DR relied upon the Assessment Order, Penalty Order and the Order of the order of the CIT(A). 7. Heard both the parties and perused all the relevant material available on record. There is a delay of 246 days in filing the present appeal

RAJESH AMARSINH PRAJAPATI,AHMEDABAD vs. ITO, WARD-3(2)(4), AHMEDABAD

In the result, appeal of the assessee is dismissed

ITA 94/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad27 Sept 2024AY 2010-11

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: NoneFor Respondent: Shri Ankit Jain, Sr. DR
Section 1Section 120(3)(a)Section 142Section 142(1)Section 143(1)Section 143(2)Section 147Section 148Section 274

246, 141, 311(2), 300(A), 365(29) of the Indian Constitution? Whether the CIT(A) was correct in law in grossly dismissing the appeal without considering the facts and merits of the case and not paying due consideration to the contentions of the Appellant and passing appellate order and upholding the illegal addition?” 3. The brief facts

SARDARBHAI RAMSANGBHAI DHULIYA ,PALANPUR vs. THE INCOME TAX OFFICER, WARD-1 PREVIOUSLY WARD-5, PALANPUR

In the result, the appeal of the assessee in ITA No

ITA 899/AHD/2023[2011-12]Status: DisposedITAT Ahmedabad02 Aug 2024AY 2011-12

Bench: Income Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad , Which Has Arisen From The Appellate Order Dated 22-05-2023 Vide Din & Order No. Itba/Nfac/S/250/2023-24/1053040290(1)

For Appellant: Shri S.N. Divatia, ARFor Respondent: Shri Sanjay Jain, Sr. D.R
Section 144Section 147Section 234ASection 234BSection 250Section 253(3)Section 69A

Section 147 of the Income-tax Act, 1961. 2. The grounds of appeal raised by the assessee in Memo of Appeal filed with the ITAT, Ahmedabad Bench, Ahmedabad, reads as under:- “[1] The Hon. CIT(A) was grievously erred in confirming the addition of Rs. 20,51,500/- treating the amount as unexplained money u/s. 69A of the Act though

KHATRI HUNDHARAJ HOTCHAND HUF,PALANPUR vs. THE INCOME TAX OFFICER, WARD 1, PALANPUR, PALANPUR

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

ITA 156/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad02 Apr 2025AY 2017-18

Bench: Ms. Suchitra Kamble

For Appellant: Shri Chetan Agrawal, A.RFor Respondent: Shri N.J. Vyas, Sr. D.R
Section 115BSection 143(1)Section 148Section 69A

condoning delay of 246 days without deciding on merits.” 3. The return of income for A.Y. 2017-18 was filed by the assessee on 01.11.2017 which was processed under Section

MAHESHPRASAD MURARILAL AGARWAL,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-6(1)(1), AHMEDABAD

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

ITA 1823/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad23 Jul 2025AY 2016-17

Bench: Ld. CIT(A) to argue the case on merits.3. Ld. CIT-DR appearing for the Revenue has no serious objection in condoning the delay. Recording the same, the delay of 296 days in filing the above appeal is hereby condoned.

Section 147

section 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2016-17. I.T.A No. 1823/Ahd/2024 A.Y. 2016-17 Page No 2 Maheshprasad Murarilal Agarwal vs. ITO 2. The registry has noted that there is a delay of 296 days in filing the above appeal by the assessee. The assessee filed