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160 results for “condonation of delay”+ Section 249(4)clear

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Mumbai373Chennai187Kolkata183Ahmedabad160Delhi155Bangalore145Chandigarh122Hyderabad118Jaipur103Karnataka102Surat75Raipur74Pune63Indore54Lucknow42Visakhapatnam39Cochin37Amritsar29Agra28Panaji28Patna23Cuttack22Rajkot15Guwahati14Nagpur14Jodhpur13Ranchi13Jabalpur9Allahabad8Calcutta7Dehradun6Varanasi6Telangana3Andhra Pradesh1Rajasthan1

Key Topics

Addition to Income51Limitation/Time-bar42Section 14839Condonation of Delay33Section 271(1)(c)28Penalty27Section 24925Section 14425Section 147

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

4), there should be a valid appeal following all the requirements of section 249 of the Income Tax Act. Elaborating his arguments, he submitted that suppose an appeal was not filed within time limit provided in the Act, then unless delay ITA No.462/Ahd/2002 & Others with CO (Special Bench) 6 in filing the appeal is being condoned

Showing 1–20 of 160 · Page 1 of 8

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24
Section 25023
Section 13223
Section 1021

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

WELSPUN PROJECTS LTD.(FORMERLY KNOWN AS MSK PROJECTS (INDIA) LTD.),BARODA vs. THE INCOME TAX OFFICER, WARD-4(1), BARODA

In the result, both appeals of the assessee are allowed

ITA 1864/AHD/2013[2005-06]Status: DisposedITAT Ahmedabad08 Oct 2018AY 2005-06

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 1864/Ahd/2013 "नधा"रण वष"/Assessment Year: 2005-06 & "नधा"रण वष"/Assessment Year: 2006-2007 Welspun Projects (Formerly Known Ito, Ward-4(1) As Msk Projects (India) Ltd. Vs Baroda. 707-708, Sterling Centre R.C.Dutt Road, Alkapuri Baroda 390 005. Pan : Aabcm 4107 C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Vartik Chokshi With Shri Biren Shah, Ar Revenue By : Smt.Aparna M. Agrawal, Dr

For Appellant: Shri Vartik Chokshi with Shri Biren Shah, ARFor Respondent: Smt.Aparna M. Agrawal, DR
Section 143(3)Section 148Section 80I

4) has been allowed by the Commissioner while exercising revisional power under section 264 of the Act. He also emphasised that identical issue is open before the Tribunal in the Asstt.year 2006-07 where the appeal filed is within limitation. Thus, considering the above circumstances, delay in filing the appeal be condoned. On the other hand, the ld.DR contended that

WELSPUN PROJECTS LTD.(FORMERLY KNOWN AS MSK PROJECTS (INDIA) LTD.),BARODA vs. THE DY.CIT, RANGE-4,, BARODA

In the result, both appeals of the assessee are allowed

ITA 225/AHD/2014[2006-07]Status: DisposedITAT Ahmedabad08 Oct 2018AY 2006-07

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 1864/Ahd/2013 "नधा"रण वष"/Assessment Year: 2005-06 & "नधा"रण वष"/Assessment Year: 2006-2007 Welspun Projects (Formerly Known Ito, Ward-4(1) As Msk Projects (India) Ltd. Vs Baroda. 707-708, Sterling Centre R.C.Dutt Road, Alkapuri Baroda 390 005. Pan : Aabcm 4107 C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Vartik Chokshi With Shri Biren Shah, Ar Revenue By : Smt.Aparna M. Agrawal, Dr

For Appellant: Shri Vartik Chokshi with Shri Biren Shah, ARFor Respondent: Smt.Aparna M. Agrawal, DR
Section 143(3)Section 148Section 80I

4) has been allowed by the Commissioner while exercising revisional power under section 264 of the Act. He also emphasised that identical issue is open before the Tribunal in the Asstt.year 2006-07 where the appeal filed is within limitation. Thus, considering the above circumstances, delay in filing the appeal be condoned. On the other hand, the ld.DR contended that

M/S. BRIJLAXMI LEASING & FINANCE LTD.,,BARODA vs. THE ACIT, CIRCLE-1(1),, BARODA

In the result, appeal of the assessee in ITA No

ITA 858/AHD/2015[2003-04]Status: DisposedITAT Ahmedabad08 Oct 2018AY 2003-04

Bench: Shri Pradip Kumar Kedia & Smt. Madhumita Roy

For Appellant: Shri Mehul K. Patel, A.R
Section 249(4)(a)

condonation of delay on the premise that the earlier appeal was not maintainable at all in view of the mandatory provisions of Section 249(4

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

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)

4. When the matter was called for hearing against the order of the CIT(A), the learned AR for the assessee appeared alongwith Director of the assessee. It was pointed out that the delay is supported by an application for condonation of delay in filing appeal. The learned AR for the assessee referred to the facts as noted

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

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)

Section 249(3) of the Act. Learned CIT(A) has reproduced the explanation of the assessee in the quantum appeal, which read as under:- “It is most respectfully submitted that in our case there has been a delay of 1 year and 3 days in filing of appeal before your honour. The delay was primarily on account of fact that

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)

Section 249(3) of the Act. Learned CIT(A) has reproduced the explanation of the assessee in the quantum appeal, which read as under:- “It is most respectfully submitted that in our case there has been a delay of 1 year and 3 days in filing of appeal before your honour. The delay was primarily on account of fact that

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

SHIVAM WATER TREATERS PVT. LTD.,,AHMEDABAD vs. THE DY. CIT, CIRCLE-4(1)(1), AHMEDABAD

Appeals of the assessee are allowed for statistical purpose

ITA 1817/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad05 Oct 2021AY 2014-15

Bench: Shri Rajpal Yadav, Vice- & Shri Pradip Kumar Kedia

For Appellant: Shri M.S. Chhajed, ARFor Respondent: Shri S.S. Shukla, Sr.DR
Section 249Section 249(4)

section 249(4) are fulfilled, then the assessee be given an opportunity to remove all other irregularities, if any, i.e. submission of a signed form no.35, application for condonation of delay

SHIVAM WATER TREATERS PVT. LTD.,,AHMEDABAD vs. THE DY. CIT, CIRCLE-4(1)(1), AHMEDABAD

Appeals of the assessee are allowed for statistical purpose

ITA 1816/AHD/2019[2013-14]Status: DisposedITAT Ahmedabad05 Oct 2021AY 2013-14

Bench: Shri Rajpal Yadav, Vice- & Shri Pradip Kumar Kedia

For Appellant: Shri M.S. Chhajed, ARFor Respondent: Shri S.S. Shukla, Sr.DR
Section 249Section 249(4)

section 249(4) are fulfilled, then the assessee be given an opportunity to remove all other irregularities, if any, i.e. submission of a signed form no.35, application for condonation of delay

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)

section 249(3) of the Act and the principles governing condonation of delay as laid down by the Hon’ble Supreme Court and various High Courts, the CIT(Appeals) held that ignorance of law is no excuse and that the reasons put forth by the assessee were vague, unsubstantiated and reflected lack of due diligence. On this basis

ATULKUMAR KIRTILAL SHAH,,AHMEDABAD vs. ITO, WARD-5(3)(1),, AHMEDABAD

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

ITA 2485/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad18 Jun 2019AY 2012-13

Bench: Shri Rajpal Yadav & Shri Rifaur Rahman

For Appellant: NoneFor Respondent: Shri T.C. Meena, Sr.DR
Section 249Section 253Section 5

249 contemplates that the ld.CIT(A) may admit an appeal after expiry of relevant period of limitation, if he satisfies that there was a sufficient cause for not present it within that period. The expression “sufficient” cause employed in sub-section 5 of section 253 which authorise Tribunal to condone the delay in filing appeal or permit filing of memorandum

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 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

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