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.

159 results for “condonation of delay”+ Section 249(2)clear

Sorted by relevance

Mumbai375Chennai189Kolkata182Ahmedabad159Delhi157Bangalore145Chandigarh124Hyderabad118Jaipur104Karnataka102Surat75Raipur74Pune64Indore54Lucknow42Visakhapatnam39Cochin37Amritsar29Agra28Panaji28Patna23Cuttack22Rajkot15Guwahati14Nagpur14Jodhpur13Ranchi13Jabalpur9Allahabad8Calcutta8Varanasi6Dehradun6Telangana3Andhra Pradesh1Rajasthan1

Key Topics

Addition to Income51Limitation/Time-bar41Section 14837Condonation of Delay33Section 271(1)(c)28Penalty27Section 24925Section 14725Section 250

THE ACIT, CIRCLE-5, AHMEDABAD vs. M/S REDEX PROTECH P LTD, AHMEDABAD

ITA 462/AHD/2002[95-96]Status: DisposedITAT Ahmedabad07 May 2019

Bench: The Tribunal Against Order Of The Ld.Cit(A)-Xi, Ahmedabad Dated 31.12.2001 Passed For The Asstt.Year 1995- 96. On Receipt Of Notice In The Revenue’S Appeal, The Assessee Has Filed Cross Objection Bearing No.28/Ahd/2002. Ita No.462/Ahd/2002 & Others With Co (Special Bench)

For Appellant: Shri S.N. Soparkar with Shri P.M. Mehta and Shri Parin ShahFor Respondent: Shri O.P. Sharma, CIT-DR
Section 139(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 249(4)Section 255(4)Section 264Section 80I

delay. Likewise, unless conditions of the section 249(4)(a) are fulfilled, appeal cannot be entertained. 9. In his next fold of submissions, the ld.Sr.DR appraised us with the scheme of section 249(4) and how changes have taken place. In the paper book, he placed on record sections 249, 201 and 140 as they stood

Showing 1–20 of 159 · Page 1 of 8

...
23
Section 13223
Section 14423
Section 1021

BANYAN & BERRY ALLOYS LTD.,,AHMEDABAD vs. ASSTT. COMMISSIONER OF INCOME TAX (OSD),, AHMEDABAD

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

ITA 2009/AHD/2015[2006-07]Status: DisposedITAT Ahmedabad30 Nov 2018AY 2006-07

Bench: Shri Waseem Ahmed & Ms Madhumita Royअपील सं./Ita No.2009/Ahd/2015 "नधा"रण वष"/Asstt. Year:2006-2007

For Appellant: Shri B.R. Popat, A.R
Section 143(3)

condone the delay in filing appeal before the CIT(A). Section 249(2) of the Act contemplates that appeal shall

SMT. NEELU SANJAY GUPTA,,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-2(2), AHMEDABAD

The appeal of the assessee is allowed for statistical purposes

ITA 308/AHD/2023[2013-14]Status: DisposedITAT Ahmedabad28 May 2024AY 2013-14

Bench: Smt.Annapurna Gupta & Ms. Suchitra R. Kambleassessment Year : 2013-14 Smt. Neelu Sanjay Gupta, The Dy. Cit, Vs. 9Th Floor, Cambay Grand Hotel, Central Circle-2(2), S.G. Highway, Thaltej, Ahmedabad Ahmedabad-380054 Pan : Adypg 0351 K अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Abhimanyu Singh Bhati, Ar Revenue By : Shri R.N. Dsouza, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 29.02.2024 घोषणा की तारीख /Date Of Pronouncement: 28.05.2024 आदेश/O R D E R Per Annapurna Gupta

For Appellant: Shri Abhimanyu Singh Bhati, ARFor Respondent: Shri R.N. Dsouza, CIT-DR
Section 143(3)Section 250(6)Section 68

249 of Income-tax Act, which provides powers to the ld. Commissioner to condone the delay in filing the appeal before him, has also been used in Section 5 of Indian Limitation Act, 1963. Whenever interpretation and construction of this expression has fallen for consideration before Hon'ble High Court as well as before the Hon'ble Supreme Court, then

SHRI NAGIN A VAGHELA,VADODARA vs. THE ACIT, CENTRAL CIRCLE-3, VADODARA

In the result, the appeal of the assessee is dismissed for A

ITA 1562/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad23 Oct 2024AY 2014-15

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyali.T(Ss).A. Nos.449/Ahd/2019 & 44/Ahd/2020 (A.Ys.: 2011-12 & 2012-13) Deputy Commissioner Of Income Vs. Shri Nagin A. Vaghela, Tax, 11, Purva Bunglow, Nr. Central Circle-3, Manglam Duple, Sama, Vadodara Vadodara [Pan No.Aakpw5302R] (Appellant) .. (Respondent)

For Appellant: NoneFor Respondent: Shri A.P. Singh, CIT-DR & Shri Rignesh Das, Sr. DR
Section 132Section 132(1)Section 153Section 153ASection 158B

delayed return for A.Y. 2011-12 on June 26, 2015, declaring a total income of ₹34,05,800/-. Subsequently, notices under sections 143(2) and 142(1) were issued to the assessee. A detailed questionnaire was sent on August 3, 2015, but the assessee did not comply. The assessee, who derived IT(SS)A Nos.449 & 44/Ahd/2019&2020 & 1562/Ahd/2019 & 270/Ahd/2021 DCIT

SHRI NAGIN A VAGHELA,VADODARA vs. THE DCIT, CENTRAL CIRCLE-3, VADODARA

In the result, the appeal of the assessee is dismissed for A

ITA 270/AHD/2021[2017-18]Status: DisposedITAT Ahmedabad23 Oct 2024AY 2017-18

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyali.T(Ss).A. Nos.449/Ahd/2019 & 44/Ahd/2020 (A.Ys.: 2011-12 & 2012-13) Deputy Commissioner Of Income Vs. Shri Nagin A. Vaghela, Tax, 11, Purva Bunglow, Nr. Central Circle-3, Manglam Duple, Sama, Vadodara Vadodara [Pan No.Aakpw5302R] (Appellant) .. (Respondent)

For Appellant: NoneFor Respondent: Shri A.P. Singh, CIT-DR & Shri Rignesh Das, Sr. DR
Section 132Section 132(1)Section 153Section 153ASection 158B

delayed return for A.Y. 2011-12 on June 26, 2015, declaring a total income of ₹34,05,800/-. Subsequently, notices under sections 143(2) and 142(1) were issued to the assessee. A detailed questionnaire was sent on August 3, 2015, but the assessee did not comply. The assessee, who derived IT(SS)A Nos.449 & 44/Ahd/2019&2020 & 1562/Ahd/2019 & 270/Ahd/2021 DCIT

MANJUDEVI R. SOMANI,AHMEDABAD vs. THE INCXOME TAX OFFICER, WARD-11(4), NOW WARD-5(3)(4), AHMEDABAD

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

ITA 386/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad10 Nov 2017AY 2010-11

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed

For Appellant: Shri Gaurav Nehta, A.RFor Respondent: Shri N. J. Vyas, Sr. D.R
Section 143(3)Section 249

condonation of delay is liable to be rejected. Accordingly, the appeal of the appellant is not maintainable in view of the provisions of Section 249(2

THE DY. CIT (EXEMPTIONS), CIRCLE-1,, AHMEDABAD vs. GANDHINAGAR URBAN DEVELOPMENT AUHORITY (GUDA),, GANDHINAGAR,

In the result, appeals of the Revenue are dismissed, and Cross

ITA 1560/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad31 Jul 2020AY 2009-10

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 1560 & 1561/Ahd/2017 With Cross Objection No.05 & 06/Ahd/2019 "नधा"रण वष"/Assessment Year: 2009-10 & 2010-11 Dy.Cit (Exemptions) Gandhinagar Urban Development Cir.1 Vs Authority, 4Th Floor, Udyog Bhavan Ahmedabad. Sector 11, Gandhinagar 382 011. Pan : Aaalg 0922 K

For Appellant: Shri Mehul K. Patel, ARFor Respondent: Shri Virendra Ojha, CIT-DR
Section 11Section 143(3)Section 147Section 249Section 253Section 3Section 5

249 of Income Tax Act, which provides powers to the ld.Commissioner to condone the delay in filing the appeal before the Commissioner. Similarly, it has been used in section 5 of Indian Limitation Act, 1963. Whenever interpretation and construction of this expression has fallen for consideration before Hon’ble High Court as well as before the Hon’ble Supreme Court

THE DY. CIT (EXEMPTIONS), CIRCLE-1,, AHMEDABAD vs. GANDHINAGAR URBAN DEVELOPMENT AUHORITY (GUDA),, GANDHINAGAR,

In the result, appeals of the Revenue are dismissed, and Cross

ITA 1561/AHD/2017[2010-11]Status: DisposedITAT Ahmedabad31 Jul 2020AY 2010-11

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 1560 & 1561/Ahd/2017 With Cross Objection No.05 & 06/Ahd/2019 "नधा"रण वष"/Assessment Year: 2009-10 & 2010-11 Dy.Cit (Exemptions) Gandhinagar Urban Development Cir.1 Vs Authority, 4Th Floor, Udyog Bhavan Ahmedabad. Sector 11, Gandhinagar 382 011. Pan : Aaalg 0922 K

For Appellant: Shri Mehul K. Patel, ARFor Respondent: Shri Virendra Ojha, CIT-DR
Section 11Section 143(3)Section 147Section 249Section 253Section 3Section 5

249 of Income Tax Act, which provides powers to the ld.Commissioner to condone the delay in filing the appeal before the Commissioner. Similarly, it has been used in section 5 of Indian Limitation Act, 1963. Whenever interpretation and construction of this expression has fallen for consideration before Hon’ble High Court as well as before the Hon’ble Supreme Court

TAHERALI ZABUAWALA,VADODARA vs. DCIT, CIRCLE-2(1)(1), VADODARA

The appeal of the assessee is allowed for statistical purposes

ITA 2439/AHD/2025[2013-14]Status: DisposedITAT Ahmedabad20 Feb 2026AY 2013-14

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Anil Brahmakshatriya, ARFor Respondent: Shri Yogesh Mishra, Sr. DR
Section 133ASection 249(2)Section 249(3)

249(2) of the Act. The CIT(Appeals) observed that the assessee had not sought condonation of delay in Form No.35 and had also failed to demonstrate any sufficient cause for the delay. After referring to the provisions of section

RADHE FINSEC INDIA LTD.,AHMEDABAD vs. THE ITO, WARD-3(1)(2), AHMEDABAD

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

ITA 506/AHD/2025[2013-14]Status: DisposedITAT Ahmedabad06 Jun 2025AY 2013-14

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

Section 115JSection 143(1)Section 234A

section 249(3) are not fulfilled, and hence, the appeal is treated as time barred. The learned CIT(Appeals) erred in so holding inspite of the fact that the Appellant had filed an affidavit explaining the reasonability of the cause in delay in filing appeal before him by way of affidavit explaining the circumstances due to which the delay occurred

YOGESH JASHUBHAI PATEL,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(4) NOW WARD- 1(2)(1), AHMEDABAD

In the result, both the appeals filed by the assessee are allowed

ITA 159/AHD/2023[2011-12]Status: DisposedITAT Ahmedabad06 Nov 2025AY 2011-12

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal1. आयकर अपील सं /Ita No.158/Ahd/2023, Asst.Year 2011-12 2. आयकर अपील सं /Ita No.159/Ahd/2023, Asst.Year 2011-12 Yogesh Jashubhai Patel, The Income Tax Officer Harivallabh Society बनाम/ Ward-3(4) V/S. Naroda Now Ward-1(2)(1) Opp. Devi Cinema Ahmedabad – 380 051 Ahmedabad – 382 345 "थायी लेखा सं./Pan: Audpp 9058 L (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri M.K. Patel, Advocate Revenue By : Shri C. Dharani Nath, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 16/09/2025 घोषणा की तारीख /Date Of Pronouncement: 06/11/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: The Present Appeals Have Been Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 06/01/2023 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Year (Ay) 2011-2012. 2. The Assessee Has Raised The Following Grounds Of Appeal In Ita No.158/Ahd/2023:

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri C. Dharani Nath, Sr.DR
Section 250Section 271(1)(c)

249(3) of the Act. The delay was neither deliberate nor due to negligence but occasioned by genuine circumstances beyond the control of the assessee. Accordingly, the learned CIT(A) ought to have condoned the delay and adjudicated the appeal on merits. The Hon’ble Supreme Court in Collector, Land Acquisition v. Mst. Katiji & Others [1987] ITA Nos.158 & 159/Ahd/2023 Yogesh

YOGESH JASHUBHAI PATEL,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(4) NOW WARD- 1(2)(1), AHMEDABAD

In the result, both the appeals filed by the assessee are allowed

ITA 158/AHD/2023[2011-12]Status: DisposedITAT Ahmedabad06 Nov 2025AY 2011-12

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal1. आयकर अपील सं /Ita No.158/Ahd/2023, Asst.Year 2011-12 2. आयकर अपील सं /Ita No.159/Ahd/2023, Asst.Year 2011-12 Yogesh Jashubhai Patel, The Income Tax Officer Harivallabh Society बनाम/ Ward-3(4) V/S. Naroda Now Ward-1(2)(1) Opp. Devi Cinema Ahmedabad – 380 051 Ahmedabad – 382 345 "थायी लेखा सं./Pan: Audpp 9058 L (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri M.K. Patel, Advocate Revenue By : Shri C. Dharani Nath, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 16/09/2025 घोषणा की तारीख /Date Of Pronouncement: 06/11/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: The Present Appeals Have Been Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 06/01/2023 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Year (Ay) 2011-2012. 2. The Assessee Has Raised The Following Grounds Of Appeal In Ita No.158/Ahd/2023:

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri C. Dharani Nath, Sr.DR
Section 250Section 271(1)(c)

249(3) of the Act. The delay was neither deliberate nor due to negligence but occasioned by genuine circumstances beyond the control of the assessee. Accordingly, the learned CIT(A) ought to have condoned the delay and adjudicated the appeal on merits. The Hon’ble Supreme Court in Collector, Land Acquisition v. Mst. Katiji & Others [1987] ITA Nos.158 & 159/Ahd/2023 Yogesh

PRISM INDUSTRIES LIMITED,,BARODA vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-4,, BARODA

In the result, both appeals of the assessee are allowed

ITA 1235/AHD/2016[2003-04]Status: DisposedITAT Ahmedabad09 Apr 2018AY 2003-04

Bench: Shri Pramod Kumar & Shri Rajpal Yadavआयकर अपील सं./ Ita Nos. 1235 & 1236/Ahd/2016 िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष"/ Assessment Year : 2003-04 वष" Prism Industries Limited, Asst. Commissioner Of Tb-5, Vrundavan Estate, Vs Income-Tax, Pashabhai Park, Race Course Circle-4, Circle, Baroda Baroda Pan : Aabcp 7162 Q Assessee By : Shri Mj Shah, Ar Revenue By : Shri Saurabh Singh, Sr Dr Date Of Hearing : 15/03/2018 Date Of Pronouncement In Court : 10/04/2018 आदेश आदेश/O R D E R आदेश आदेश

For Appellant: Shri MJ Shah, ARFor Respondent: Shri Saurabh Singh, Sr DR
Section 143(3)Section 249(3)Section 271(1)(c)

2 time barred by a period of six months and seven days. In order to explain the delay, the assessee has filed an application for condonation of delay under Section 249

PRISM INDUSTRIES LIMITED,,BARODA vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-4,, BARODA

In the result, both appeals of the assessee are allowed

ITA 1236/AHD/2016[2003-04]Status: DisposedITAT Ahmedabad09 Apr 2018AY 2003-04

Bench: Shri Pramod Kumar & Shri Rajpal Yadavआयकर अपील सं./ Ita Nos. 1235 & 1236/Ahd/2016 िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष"/ Assessment Year : 2003-04 वष" Prism Industries Limited, Asst. Commissioner Of Tb-5, Vrundavan Estate, Vs Income-Tax, Pashabhai Park, Race Course Circle-4, Circle, Baroda Baroda Pan : Aabcp 7162 Q Assessee By : Shri Mj Shah, Ar Revenue By : Shri Saurabh Singh, Sr Dr Date Of Hearing : 15/03/2018 Date Of Pronouncement In Court : 10/04/2018 आदेश आदेश/O R D E R आदेश आदेश

For Appellant: Shri MJ Shah, ARFor Respondent: Shri Saurabh Singh, Sr DR
Section 143(3)Section 249(3)Section 271(1)(c)

2 time barred by a period of six months and seven days. In order to explain the delay, the assessee has filed an application for condonation of delay under Section 249

SALIM VALIMOHAMAND MEMAN,AHMEDABAD vs. THE ITO, WARD-6(1)(5), AHMEDABAD

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

ITA 2326/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad26 Jul 2019AY 2013-14

Bench: Shri Pramod Kumar, Hon’Ble Vice- & Shri Rajpal Yadav, Hon’Ble

For Appellant: Shri Varis V. Isani, ARFor Respondent: Shri Vinod Tanwani, Sr.DR
Section 249Section 249(2)Section 253Section 3Section 5

condone the delay and dismissed the appeal of the assessee by invoking section 249(2) of the Act. We find

SHRI DILIP KUMARPAL SHAH,,VADODARA vs. THE DY. CIT, CIRCLE-2(1)2,, VADODARA

In the result, appeals of the assessees are dismissed

ITA 2085/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad06 May 2019AY 2009-10

Bench: Shri Rajpal Yadavआयकर अपील सं./ Ita No. 2083 & 2084/Ahd/2017 "नधा"रण वष"/Assessment Year: 2009-10 Shri Manish Kumarpal Shah Dcit, Cir.2(1)(2) Prakash Chemicals Agencies Vs Baroda. Mahajan Lane Raopura, Vadodra 390 002. आयकर अपील सं./ Ita No. 2085 & 2086/Ahd/2017 "नधा"रण वष"/Assessment Year: 2009-10 Shri Dilip Kumarpal Shah Dcit, Cir.2(1)(2) C/O. Trans Indiana Mfg.Co. Vs Baroda. Prakash Chemicals Agencies Mahajan Lane Raopura, Vadodra.

For Appellant: Shri Surendra Modiani, ARFor Respondent: Shri B.L. Meena, Sr.DR
Section 143(3)Section 154Section 50C

249 of Income Tax Act, which provides powers to the ld.Commissioner to condone the delay in filing the appeal before the Commissioner. Similarly, it has been used in section 5 of Indian Limitation Act, 1963. Whenever interpretation and construction of this expression has ITA No.2083/Ahd/2017 and 5 Others fallen for consideration before Hon’ble High Court as well as before

SHRI MANISH KUMARPAL SHAH,,VADODARA vs. THE DY. CIT, CIRCLE-2(1)2,, VADODARA

In the result, appeals of the assessees are dismissed

ITA 2084/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad06 May 2019AY 2009-10

Bench: Shri Rajpal Yadavआयकर अपील सं./ Ita No. 2083 & 2084/Ahd/2017 "नधा"रण वष"/Assessment Year: 2009-10 Shri Manish Kumarpal Shah Dcit, Cir.2(1)(2) Prakash Chemicals Agencies Vs Baroda. Mahajan Lane Raopura, Vadodra 390 002. आयकर अपील सं./ Ita No. 2085 & 2086/Ahd/2017 "नधा"रण वष"/Assessment Year: 2009-10 Shri Dilip Kumarpal Shah Dcit, Cir.2(1)(2) C/O. Trans Indiana Mfg.Co. Vs Baroda. Prakash Chemicals Agencies Mahajan Lane Raopura, Vadodra.

For Appellant: Shri Surendra Modiani, ARFor Respondent: Shri B.L. Meena, Sr.DR
Section 143(3)Section 154Section 50C

249 of Income Tax Act, which provides powers to the ld.Commissioner to condone the delay in filing the appeal before the Commissioner. Similarly, it has been used in section 5 of Indian Limitation Act, 1963. Whenever interpretation and construction of this expression has ITA No.2083/Ahd/2017 and 5 Others fallen for consideration before Hon’ble High Court as well as before

SHRI DILIP KUMARPAL SHAH,,VADODARA vs. THE DY. CIT, CIRCLE-2(1)2,, VADODARA

In the result, appeals of the assessees are dismissed

ITA 2086/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad06 May 2019AY 2009-10

Bench: Shri Rajpal Yadavआयकर अपील सं./ Ita No. 2083 & 2084/Ahd/2017 "नधा"रण वष"/Assessment Year: 2009-10 Shri Manish Kumarpal Shah Dcit, Cir.2(1)(2) Prakash Chemicals Agencies Vs Baroda. Mahajan Lane Raopura, Vadodra 390 002. आयकर अपील सं./ Ita No. 2085 & 2086/Ahd/2017 "नधा"रण वष"/Assessment Year: 2009-10 Shri Dilip Kumarpal Shah Dcit, Cir.2(1)(2) C/O. Trans Indiana Mfg.Co. Vs Baroda. Prakash Chemicals Agencies Mahajan Lane Raopura, Vadodra.

For Appellant: Shri Surendra Modiani, ARFor Respondent: Shri B.L. Meena, Sr.DR
Section 143(3)Section 154Section 50C

249 of Income Tax Act, which provides powers to the ld.Commissioner to condone the delay in filing the appeal before the Commissioner. Similarly, it has been used in section 5 of Indian Limitation Act, 1963. Whenever interpretation and construction of this expression has ITA No.2083/Ahd/2017 and 5 Others fallen for consideration before Hon’ble High Court as well as before

SHRI PINAKIN KUMARPAL SHAH,,VADODARA vs. THE DY. CIT, CIRCLE-2(1)2,, VADODARA

In the result, appeals of the assessees are dismissed

ITA 2088/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad06 May 2019AY 2009-10

Bench: Shri Rajpal Yadavआयकर अपील सं./ Ita No. 2083 & 2084/Ahd/2017 "नधा"रण वष"/Assessment Year: 2009-10 Shri Manish Kumarpal Shah Dcit, Cir.2(1)(2) Prakash Chemicals Agencies Vs Baroda. Mahajan Lane Raopura, Vadodra 390 002. आयकर अपील सं./ Ita No. 2085 & 2086/Ahd/2017 "नधा"रण वष"/Assessment Year: 2009-10 Shri Dilip Kumarpal Shah Dcit, Cir.2(1)(2) C/O. Trans Indiana Mfg.Co. Vs Baroda. Prakash Chemicals Agencies Mahajan Lane Raopura, Vadodra.

For Appellant: Shri Surendra Modiani, ARFor Respondent: Shri B.L. Meena, Sr.DR
Section 143(3)Section 154Section 50C

249 of Income Tax Act, which provides powers to the ld.Commissioner to condone the delay in filing the appeal before the Commissioner. Similarly, it has been used in section 5 of Indian Limitation Act, 1963. Whenever interpretation and construction of this expression has ITA No.2083/Ahd/2017 and 5 Others fallen for consideration before Hon’ble High Court as well as before

SHRI PINAKIN KUMARPAL SHAH,,VADODARA vs. THE DY. CIT, CIRCLE-2(1)2,, VADODARA

In the result, appeals of the assessees are dismissed

ITA 2087/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad06 May 2019AY 2009-10

Bench: Shri Rajpal Yadavआयकर अपील सं./ Ita No. 2083 & 2084/Ahd/2017 "नधा"रण वष"/Assessment Year: 2009-10 Shri Manish Kumarpal Shah Dcit, Cir.2(1)(2) Prakash Chemicals Agencies Vs Baroda. Mahajan Lane Raopura, Vadodra 390 002. आयकर अपील सं./ Ita No. 2085 & 2086/Ahd/2017 "नधा"रण वष"/Assessment Year: 2009-10 Shri Dilip Kumarpal Shah Dcit, Cir.2(1)(2) C/O. Trans Indiana Mfg.Co. Vs Baroda. Prakash Chemicals Agencies Mahajan Lane Raopura, Vadodra.

For Appellant: Shri Surendra Modiani, ARFor Respondent: Shri B.L. Meena, Sr.DR
Section 143(3)Section 154Section 50C

249 of Income Tax Act, which provides powers to the ld.Commissioner to condone the delay in filing the appeal before the Commissioner. Similarly, it has been used in section 5 of Indian Limitation Act, 1963. Whenever interpretation and construction of this expression has ITA No.2083/Ahd/2017 and 5 Others fallen for consideration before Hon’ble High Court as well as before