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11 results for “condonation of delay”+ Section 256(2)clear

Sorted by relevance

Chennai103Karnataka100Delhi81Mumbai74Kolkata69Raipur39Jaipur35Bangalore23Hyderabad23Pune15Chandigarh14Surat13Nagpur12Ahmedabad11Lucknow7Calcutta6Varanasi6Amritsar5Guwahati5Allahabad5Jodhpur4Cuttack4Telangana4Kerala4Indore3Cochin3Andhra Pradesh2Patna2SC2Visakhapatnam1Dehradun1Orissa1Rajasthan1Rajkot1Agra1

Key Topics

Section 80G(5)13Section 143(3)11Addition to Income9Section 1477Section 54F6Section 365Disallowance5Section 12A4Section 57

ALDIABLOS INFOTECH PRIVATE LIMITED,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-1(1)(1), AHMEDABAD

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 357/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad08 Apr 2025AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos. 353, 354, 355, 356 & 357/Ahd/2024 िनधा"रण वष" /Assessment Years : 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18

For Appellant: Shri P.F. Jain, ARFor Respondent: Shri Rignesh Das, Sr.DR
Section 115BSection 142(1)Section 143(3)Section 144Section 147Section 68Section 69A

delay is condoned, and the appeals are admitted for adjudication on merits. Facts of the case 4. The assessee is a private limited company engaged in software-related services. In all years under consideration, the assessments were reopened under section 147 based on information received from the Investigation Wing regarding substantial cash deposits made in the assessee’s bank accounts

4
Deduction4
Section 80G3
Long Term Capital Gains3

DIPAL SURESHBHAI PATEL,AHMEDABAD vs. ITO, WARD-3(3)(1),, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 387/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad15 Apr 2021AY 2014-15

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

For Appellant: ShriTej Shah, ARFor Respondent: ShriL. P. Jain, Sr. DR
Section 139Section 143(3)Section 54FSection 54F(1)

condoned on due consideration of facts and owing to smallness of delay causing no perceptible prejudice to the other side. 3. The case of the assessee is this that the assessee sold an immovable property bearing Plot No. 182/1, 182/2 and 182/3 at Sushrusha Cooperative Housing Society lying and situated at Swagat Park at Thaltej, Ahmedabad for a consideration

BHAGWANDAS DETARAM RAIMALANI,AHMEDABAD vs. ITO, WARD-1(3)(1), AHMEDABAD

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

ITA 2296/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad27 Jul 2022AY 2014-15

Bench: Smt. Annapurna Gupta & Ms. Suchitra Kambleassessment Year: 2014-15

For Appellant: NoneFor Respondent: Shri Shramdeep Sinha, Sr. DR
Section 40A(2)(b)

Section 40A(2)(b) of the Income Tax Act, 1961 under the head ‘salary’. The assessee filed copy of VAT return as well as Profit & Loss account relating to salary expenses claimed and copy of income tax returns of the two parties. The Assessing Officer made addition of Rs.6,60,000/- towards expenditure, addition of Rs.35,045/- as GP addition

SURESHBHAI RANCHHODBHAI PATEL,AHMEDABAD vs. ACIT CIRCLE 6(1), AHMEDABAD, AHMEDABAD

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 1328/AHD/2024[2017-2018]Status: DisposedITAT Ahmedabad29 Apr 2025AY 2017-2018

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1327 & 1328/Ahd/2024 ("नधा"रण वष" / Assessment Year: 2016-17 & 2017-18) बनाम/ Sureshbhai Ranchhodbhai Acit Circle 5(2)(1), Ahmedabad Patel Vs. 1, Shayona Darshan & Bunglow, Opp. Gujarat High Court, Ghatlodia, Acit, Circle 6(1), Gujarat – 380061 Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Actpp1167A (Appellant) .. (Respondent) Assessee By : Shri R B Tank, A.R. Shri Kavan Limbasiya, Sr. Dr Revenue By : 26/03/2025 Date Of Hearing Date Of Pronouncement 29/04/2025

For Appellant: Shri R B Tank, A.RFor Respondent: 26/03/2025
Section 143(3)Section 56Section 56(2)(vii)Section 57

delay in filing the two appeals is condoned. 3. The assessee has taken following grounds in these appeals: ITA No.1327/Ahd/2024 – A.Y. 2016-17 “1. The learned Commissioner of Income Tax (Appeal)-NFAC Delhi, has grievously erred in facts and law while passing the order under consideration 2. The learned Commissioner of Income Tax (Appeal)-NFAC Delhi, erred in facts

SURESHBHAI RANCHHODBHAI PATEL,AHMEDABAD vs. ACIT CIRCLE 5(2)(1), AHMEDABAD, AHMEDABAD

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 1327/AHD/2024[2016-2017]Status: DisposedITAT Ahmedabad29 Apr 2025AY 2016-2017

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1327 & 1328/Ahd/2024 ("नधा"रण वष" / Assessment Year: 2016-17 & 2017-18) बनाम/ Sureshbhai Ranchhodbhai Acit Circle 5(2)(1), Ahmedabad Patel Vs. 1, Shayona Darshan & Bunglow, Opp. Gujarat High Court, Ghatlodia, Acit, Circle 6(1), Gujarat – 380061 Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Actpp1167A (Appellant) .. (Respondent) Assessee By : Shri R B Tank, A.R. Shri Kavan Limbasiya, Sr. Dr Revenue By : 26/03/2025 Date Of Hearing Date Of Pronouncement 29/04/2025

For Appellant: Shri R B Tank, A.RFor Respondent: 26/03/2025
Section 143(3)Section 56Section 56(2)(vii)Section 57

delay in filing the two appeals is condoned. 3. The assessee has taken following grounds in these appeals: ITA No.1327/Ahd/2024 – A.Y. 2016-17 “1. The learned Commissioner of Income Tax (Appeal)-NFAC Delhi, has grievously erred in facts and law while passing the order under consideration 2. The learned Commissioner of Income Tax (Appeal)-NFAC Delhi, erred in facts

RAYMON PATEL GELATINE PVT.LTD.,,BARODA vs. THE INCOME TAX OFFICER,WARD-4(2),, BARODA

In the result, appeals of the assessee are partly allowed

ITA 1591/AHD/2012[2005-06]Status: DisposedITAT Ahmedabad12 Oct 2022AY 2005-06

Bench: Mrs.Annapurna Gupta & Miss Suchitra Kamble

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri Atul Pandey, Sr.DR
Section 143(3)Section 147Section 250(6)Section 40

2 3. First we shall take up the appeal in ITA No.1591/Ahd/2012 for Asst.Year 2005-06. 4. At the outset it was noted that the assessee appeal was time barred by 31 days. In this regard an application seeking condonation of delay was filed stating that appellate order was served on the assessee on 20.4.2012 and the appeal before ITAT

RAYMON PATEL GELATINE PVT.LTD.,,BARODA vs. THE INCOME TAX OFFICER,WARD-4(2),, BARODA

In the result, appeals of the assessee are partly allowed

ITA 2078/AHD/2012[2008-09]Status: DisposedITAT Ahmedabad12 Oct 2022AY 2008-09

Bench: Mrs.Annapurna Gupta & Miss Suchitra Kamble

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri Atul Pandey, Sr.DR
Section 143(3)Section 147Section 250(6)Section 40

2 3. First we shall take up the appeal in ITA No.1591/Ahd/2012 for Asst.Year 2005-06. 4. At the outset it was noted that the assessee appeal was time barred by 31 days. In this regard an application seeking condonation of delay was filed stating that appellate order was served on the assessee on 20.4.2012 and the appeal before ITAT

ITO, WARD-3(3)(2),, AHMEDABAD vs. SHRI HEMANT HIRALAL SHAH, AHMEDABAD

In the result, appeal of the Revenue and CO of the assessee are dismissed

ITA 744/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad06 May 2022AY 2014-15

Bench: S/Shri Pramod M. Jagtap & T.R. Senthil Kumarwith Cross Objection No.174/Ahd/2019 Assessment Year :2014-15 Ito, Ward-3(3)(2) Shri Hemant Hiralal Shah Ahmedabad. Vs 112, Devang Apartment, Opp: Patel Hospital Nehru Park Vastrapur Ahmedabad 380 015. Pan : Abjps 1499 K अपीलाथ"/ (Appellant) "" यथ"/(Respondent) Revenue By : Shri V.K. Singh, Sr.Dr Assessee By : Shri Karan Shah, Ar सुनवाई क" तार"ख/Date Of Hearing : 24/02/2022 घोषणा क" तार"ख /Date Of Pronouncement: 06/05/2022 आदेश/O R D E R Per T.R. Senthil Kumar: This Appeal Is Filed By The Revenue Against Order Dated 15.01.2018 Passed By The Ld.Commissioner Of Income-Tax (Appeals)- 7, Ahmedabad [For Short “Ld.Cit(A)] Relating To The Asst.Year 2014- 15. 2. Cross Objection Filed By The Assessee Has A Delay Of 111 Days. The Assessee Filed An Affidavit Stating That He Was Away From Usa During The Period 12.5.2019 & 05.07.2019 When Form No.36 Filed By The Revenue Was Served On Him At His Address. The Form No.36

For Appellant: Shri Karan shah, ARFor Respondent: Shri V.K. Singh, Sr.DR
Section 143(1)Section 234ASection 271(1)(c)Section 69Section 69A

condoning the delay. 3. 4. Brief facts of the case is that the assessee is an individual drawing salary from partnership firm viz. Monarch Infra Venture and showing income from capital gain and income from other sources. For the Asst.Year 2014-15, the assessee filed his return of income on 29.3.2016 declaring total income at Rs.2,21,880/-. The return

VEN SINGH,MEHSANA vs. THE INCOME TAX OFFICER, WARD-3, MEHSANA

The appeal of the assessee is partly allowed in the above terms

ITA 728/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad19 Nov 2024AY 2017-18

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year : 2017-18 Ven Singh Ito, Ward-3 Rabari Colony Vs Mehsana. Opp: Torrent Pharma Ahmedabad-Mehsana Highway Chhatral 382729 Gujarat. Pan : Bewps 6333 D (Applicant) (Responent) : Assessee By Shri Jimi Patel, Ar Revenue By : Shri Ketan Gajjar, Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 12/11/2024 घोषणा क" तारीख /Date Of Pronouncement: 19/11/2024

For Respondent: Shri Ketan Gajjar, Sr.DR
Section 250

section 250 of the Income Tax Act, 1961 ("the Act" for short) pertaining to Assessment Year 2017-18. 2. At the outset, it is noticed that the appeal of the assessee has been filed late by 8 days. The assessee has submitted that due to some personal circumstances, there was a delay on his part in signing his appeal, which

FLAVAROMA CHARITABLE FOUNDATION,AHMEDABAD vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

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

ITA 1071/AHD/2024[NA]Status: DisposedITAT Ahmedabad26 Feb 2025

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 12ASection 3Section 80GSection 80G(5)Section 80G(5)(v)

condone the delay in filing Form No. 10AB by the Ld. CIT(E) thereby rejected the application as non-maintainable. 4. We have heard rival submissions and perused the materials available on record. The Co-ordinate Bench of this Tribunal in similar case of delay in filing the application for Final Registration

SHRI ARUN RAMANLAL SHAH,AHMEDABAD vs. THE DCIT CPC, BANGLURU

In the result, appeal of the assessee is dismissed

ITA 381/AHD/2020[2017-18]Status: DisposedITAT Ahmedabad07 Sept 2022AY 2017-18

Bench: Smt. Annapurna Gupta & Ms. Suchitra Kambleassessment Year: 2017-18

For Appellant: NoneFor Respondent: Shri V.K. Singh, Sr. DR
Section 143(1)Section 154Section 250Section 36Section 43B

256/- which consists of Rs.18,718/- being land revenue under Section 43B of Rs.7,89,538/- being PF/ESI late deposited under Section 36(i)(va) of the Act. Against the intimation the assessee filed rectification under Section 154 of the Act and while processing the application under Section 154 the addition of Rs.18,718/- under Section 43B was deleted whereas