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270 results for “condonation of delay”+ Section 27clear

Sorted by relevance

Chennai914Delhi897Mumbai876Kolkata599Pune473Bangalore419Hyderabad306Ahmedabad270Jaipur251Nagpur177Karnataka161Chandigarh153Raipur121Surat96Amritsar95Lucknow88Indore83Visakhapatnam71Panaji69Cuttack55Calcutta52Rajkot50Patna45Cochin34SC33Telangana21Varanasi17Allahabad17Dehradun13Agra12Guwahati11Jabalpur10Jodhpur9Kerala5Rajasthan4Orissa4Ranchi3A.K. SIKRI ROHINTON FALI NARIMAN2Andhra Pradesh2DIPAK MISRA R.K. AGRAWAL PRAFULLA C. PANT1A.K. SIKRI N.V. RAMANA1Gauhati1Himachal Pradesh1

Key Topics

Addition to Income51Penalty35Section 14734Section 14834Limitation/Time-bar29Section 271(1)(c)28Section 12A27Section 3727Disallowance

WORLD TRADE IMPEX LTD.,,BARODA vs. THE ACIT.,CIRCLE-4,, BARODA

In the result, the appeal of the assessee is hereby allowed

ITA 639/AHD/2012[2003-04]Status: DisposedITAT Ahmedabad15 May 2024AY 2003-04

Bench: Ms Suchitra Kamble & Shri Waseem Ahmed

For Appellant: Shri MK Patel, ARFor Respondent: Shri SudhankarVerma, Sr. D.R
Section 41(1)

condone the delay occurred in filing the impugned appeal by the assessee and proceed to hear the appeal on merit for the adjudication. ITA nos.1580/AHD/2016 & 639/Ahd//2012 A.Y. 2003-04 7 6. The first issue raised by the assessee is that the learned CIT(A) erred in confirming the addition of Rs. 70,50,096/- on account of cessation

M/S. WORLD TRADE IMPEX LTD.,,BARODA vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, CIRCLE-5,, BARODA

In the result, the appeal of the assessee is hereby allowed

Showing 1–20 of 270 · Page 1 of 14

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25
Section 143(3)24
Natural Justice24
Section 25023
ITA 1580/AHD/2016[2003-04]Status: Disposed
ITAT Ahmedabad
15 May 2024
AY 2003-04

Bench: Ms Suchitra Kamble & Shri Waseem Ahmed

For Appellant: Shri MK Patel, ARFor Respondent: Shri SudhankarVerma, Sr. D.R
Section 41(1)

condone the delay occurred in filing the impugned appeal by the assessee and proceed to hear the appeal on merit for the adjudication. ITA nos.1580/AHD/2016 & 639/Ahd//2012 A.Y. 2003-04 7 6. The first issue raised by the assessee is that the learned CIT(A) erred in confirming the addition of Rs. 70,50,096/- on account of cessation

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

Section 5 of the Limitation Act should receive a liberal construction so as to advance substantial justice vide Shakuntala Devi lain Vs. Kuntal Kumari [AIR 1969 SC 575] and State of West Bengal Vs. The Administrator, Howrah Municipality [AIR 1972 SC 749]. It must be remembered that in every case of delay there can be some lapse on the part

RABDI VIBHAG PROGRESSIVE KELAVNI MANDAL,VALSAD vs. CIT(EXEMPTION), AHMEDABAD

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

ITA 797/AHD/2023[NA]Status: DisposedITAT Ahmedabad24 Jan 2024

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(iv)

condoning the delay. 24. On the question of perversity of the decision of the Tribunal we may also refer to the judgment of the Supreme Court in Sree Meenakshi Mills Ltd. v. CIT [1957] 31 ITR 28. In that judgment, it was noted that only a question of law can be referred for decision of the Court and the decision

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

condone the delay of 2490 days in filing the above appeal arising out of the intimation passed under section 143(1) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2013-14. I.T.A No. 506/Ahd/2025 A.Y. 2013-14 Page No 2 Radhe Finsec India Ltd. vs. ITO 2. Brief facts

ELECTRONICS & QUALITY DEVELOPMENT CENTRE,GANDHINAGAR vs. CPC, BENGALURU CURRENT JURIS. -THE DY.CIT, (EXEMPTION), CIRCLE-1, AHMEDABAD

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

ITA 1684/AHD/2025[2024-25]Status: DisposedITAT Ahmedabad27 Mar 2026AY 2024-25

Bench: Ld. Pcit, Which Was Pending Consideration. Therefore Assessee Filed Appeal Before Ld. Cit(A) Which Was Dismissed Stating That The Ld. Cit(A) Does Not Have The Power To Condone The Delay, Thereby Confirmed The Addition Made By Cpc.

Section 11Section 11(1)(a)Section 12ASection 139(1)Section 143(1)

condoned under section 119(2)(b) of the Act. Similar principles have been reiterated in Brahmchari Wadi Trust v. Commissioner of Income-tax (Exemption) [2025] 173 taxmann.com 54 (Gujarat) and Shri 108 Parshwanath Bhakti Vihar Jain Trust v. CIT (Exemption) [2024] 166 taxmann.com 732 (Gujarat). The coordinate benches of the Tribunal have also consistently held that delayed filing of Form

LALITADEVI N. TIBREWALA,,AHMEDABAD vs. THE PR. CIT, , AHMEDABAD

In the result, the appeal of the assessee is dismissed as infructuous

ITA 318/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad31 May 2022AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No. 318/Ahd/2018 िनधा"रण वष"/Asstt. Year: 2012-2013 Lalitadevi N. Tibrewala, Pr. Commissioner Of 6, Professor Colony, Vs. Income Tax, Nr. Vijay Cross Roads, Ahmedabad-5 Navrangpura, Ahmedabad-380009. Pan: Aappt0073M

For Appellant: Shri Deepak R. Shah, A.RFor Respondent: Shri A.P. Singh, CIT, D.R with Shri V.K. Singh, Sr. D.R
Section 263Section 54

condone the delay of 262 days in filing the appeal and proceed to hear the appeal on merit for the adjudication. 4. The only issue raised by the assessee is that the learned Principal CIT erred in holding the assessment framed by the AO under section 143(3) of the Act as erroneous insofar prejudicial to the interest of revenue

HAJIMOHMADSAFI ABDULREHMAN SHAIKH,VADODARA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), VADODARA

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

ITA 2339/AHD/2025[2012-2013]Status: DisposedITAT Ahmedabad27 Mar 2026AY 2012-2013

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Sunil Talati, ARFor Respondent: Shri Rameshwar P Meena, Sr. DR
Section 131Section 143(3)Section 68

section 271(1)(c), the CIT(Appeals) held that the same was premature and did not call for adjudication at this stage. The remaining ground being general in nature was also dismissed. 12. Accordingly, the CIT(Appeals) held that the assessee had failed to discharge the burden of proof and had also not cooperated during appellate proceedings. Relying on judicial

HAJIMOHMADSAFI ABDULREHMAN SHAIKH,VADODARA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), VADODARA

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

ITA 2412/AHD/2025[2013-2014]Status: DisposedITAT Ahmedabad27 Mar 2026AY 2013-2014

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Sunil Talati, ARFor Respondent: Shri Rameshwar P Meena, Sr. DR
Section 131Section 143(3)Section 68

section 271(1)(c), the CIT(Appeals) held that the same was premature and did not call for adjudication at this stage. The remaining ground being general in nature was also dismissed. 12. Accordingly, the CIT(Appeals) held that the assessee had failed to discharge the burden of proof and had also not cooperated during appellate proceedings. Relying on judicial

HAJIMOHMADSAFI ABDULREHMAN SHAIKH,VADODARA vs. DEPUTY COMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), VADODARA

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

ITA 2420/AHD/2025[2015-2016]Status: DisposedITAT Ahmedabad27 Mar 2026AY 2015-2016

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Sunil Talati, ARFor Respondent: Shri Rameshwar P Meena, Sr. DR
Section 131Section 143(3)Section 68

section 271(1)(c), the CIT(Appeals) held that the same was premature and did not call for adjudication at this stage. The remaining ground being general in nature was also dismissed. 12. Accordingly, the CIT(Appeals) held that the assessee had failed to discharge the burden of proof and had also not cooperated during appellate proceedings. Relying on judicial

HAJIMOHMADSAFI ABDULREHMAN SHAIKH,VADODARA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), VADODARA

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

ITA 2413/AHD/2025[2014-2015]Status: DisposedITAT Ahmedabad27 Mar 2026AY 2014-2015

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Sunil Talati, ARFor Respondent: Shri Rameshwar P Meena, Sr. DR
Section 131Section 143(3)Section 68

section 271(1)(c), the CIT(Appeals) held that the same was premature and did not call for adjudication at this stage. The remaining ground being general in nature was also dismissed. 12. Accordingly, the CIT(Appeals) held that the assessee had failed to discharge the burden of proof and had also not cooperated during appellate proceedings. Relying on judicial

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

ITA 2614/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad17 Feb 2026AY 2018-19

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Respondent by: Shri Rignesh Das, CIT-DRFor Respondent: Shri Rignesh Das, CIT-DR
Section 10Section 234ASection 270ASection 271(1)(c)Section 271ASection 69

condone the delay of 258 days in filing of appeal before him and accordingly, dismissed the appeal of the assesee without going into the merits of the case. Consequently, Ld. CIT(A) also upheld a levy of penalty under Sectio271AAC(1) of the Act and under Section 270A of the Act. 25. In our considered view, looking into the substantial

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

ITA 2615/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad17 Feb 2026AY 2018-19

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Respondent by: Shri Rignesh Das, CIT-DRFor Respondent: Shri Rignesh Das, CIT-DR
Section 10Section 234ASection 270ASection 271(1)(c)Section 271ASection 69

condone the delay of 258 days in filing of appeal before him and accordingly, dismissed the appeal of the assesee without going into the merits of the case. Consequently, Ld. CIT(A) also upheld a levy of penalty under Sectio271AAC(1) of the Act and under Section 270A of the Act. 25. In our considered view, looking into the substantial

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

ITA 2613/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad17 Feb 2026AY 2015-16

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Respondent by: Shri Rignesh Das, CIT-DRFor Respondent: Shri Rignesh Das, CIT-DR
Section 10Section 234ASection 270ASection 271(1)(c)Section 271ASection 69

condone the delay of 258 days in filing of appeal before him and accordingly, dismissed the appeal of the assesee without going into the merits of the case. Consequently, Ld. CIT(A) also upheld a levy of penalty under Sectio271AAC(1) of the Act and under Section 270A of the Act. 25. In our considered view, looking into the substantial

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

ITA 2616/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad17 Feb 2026AY 2018-19

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Respondent by: Shri Rignesh Das, CIT-DRFor Respondent: Shri Rignesh Das, CIT-DR
Section 10Section 234ASection 270ASection 271(1)(c)Section 271ASection 69

condone the delay of 258 days in filing of appeal before him and accordingly, dismissed the appeal of the assesee without going into the merits of the case. Consequently, Ld. CIT(A) also upheld a levy of penalty under Sectio271AAC(1) of the Act and under Section 270A of the Act. 25. In our considered view, looking into the substantial

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

ITA 2612/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad17 Feb 2026AY 2015-16

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Respondent by: Shri Rignesh Das, CIT-DRFor Respondent: Shri Rignesh Das, CIT-DR
Section 10Section 234ASection 270ASection 271(1)(c)Section 271ASection 69

condone the delay of 258 days in filing of appeal before him and accordingly, dismissed the appeal of the assesee without going into the merits of the case. Consequently, Ld. CIT(A) also upheld a levy of penalty under Sectio271AAC(1) of the Act and under Section 270A of the Act. 25. In our considered view, looking into the substantial

MANSHA TEXTILES PVT. LTD.,VADODARA vs. THE ITO, WARD-2(1)(1), VADODARA

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

ITA 1396/AHD/2025[2012-13]Status: DisposedITAT Ahmedabad13 Oct 2025AY 2012-13

Bench: Shri Siddhartha Nautiyal & Shri Makarand V.Mahadeokarasstt.Year : 2012-13 Mansha Textiles P. Ltd. The Ito, Ward-2(1)(1) 1, Vikram Society Vadodara. Gotri Road, Vadodara Pan : Aadcm 0191 J (Applicant) (Responent) Assessee By : Ms.Urvashi Shodhan, Ar Revenue By : Shri B.P. Srivastava, Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 09/10/2025 घोषणा क" तारीख /Date Of Pronouncement: 13/10/2025 आदेश आदेश/O R D E R आदेश आदेश

For Appellant: Ms.Urvashi Shodhan, ARFor Respondent: Shri B.P. Srivastava, Sr.DR
Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 24

27,355/- and assessing the balance of Rs.40,30,495/- as “Income from House Property”. 4 2.6 Separately, upon verification of the Axis Bank account statement, the AO tabulated credits aggregating to Rs.1,04,99,533/- during the year. Out of these, credits of Rs.54,56,750/- were identified as rent receipts relatable to the four tenants referred

VISHAL EXPORTS OVERSEAS LTD.,,AHMEDABAD vs. ACIT, CIRCLE-8,, AHMEDABAD

In the result, ground No.7 raised by the assessee is dismissed

ITA 399/AHD/2018[2009-10]Status: DisposedITAT Ahmedabad29 Jun 2022AY 2009-10

Bench: Dr. Arjun Lal Saini & Ms. Madhumita Royassessment Year:2009-10 Vishal Exports Overseas Ltd., The Acit, Circle-8, 301 Sheel Complex, 4 Mayur Colony, Vs Ahmebada. Nr. Mithakhali Six Road, Ahmedabad-380009. Pan :Aaacv 2354 D (Applicant) (Responent) Assessee By : Ms Urvashi Shodhan, Advocate Revenue By : Shria. P. Singh, Sr. Dr सुनवाईक"तार"ख/Date Of Hearing : 21/04/2022 घोषणाक"तार"ख/Date Of Pronouncement: 29/06/2022 आदेश/O R D E R

For Appellant: Ms Urvashi Shodhan, AdvocateFor Respondent: ShriA. P. Singh, Sr. DR
Section 143(3)Section 14ASection 234ASection 271(1)(c)

condone the delay and admit the appeal for hearing. 7. Ground No. 1 raised by the assessee relates to disallowance of Rs.9,460/- under section 14A r.w.s. Rule 8D of the Rules. 8.Learned Counsel for the assessee, informs the Bench that assessee, does not wish to press ground No.1, therefore, we dismiss ground No.1, as not pressed. 9.Ground No.2 relates

VADODARA URBAN DEVELOPMENT AUTHORITY,VADODARA vs. THE ACIT, CIRCLE-2 (EXEMP), AHMEDABAD

In the result, the appeal of the Department is dismissed

ITA 342/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2016-17

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 11Section 11(1)Section 11(2)Section 11(5)Section 12ASection 143(3)Section 2(15)Section 22

27 Vadodara Urban Development Authority vs. ACIT (E) 10(46A) proposes to exempt any income derived by a body or authority, board, trust, or commission, other than a company, established or constituted by or under a central or state act for one or more General Public Utility. Therefore in our considered opinion, the provision to section

JT.CIT(E),CIRCLE -2 AHMEDABAD, AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY , VADODARA

In the result, the appeal of the Department is dismissed

ITA 334/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2017-18

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 11Section 11(1)Section 11(2)Section 11(5)Section 12ASection 143(3)Section 2(15)Section 22

27 Vadodara Urban Development Authority vs. ACIT (E) 10(46A) proposes to exempt any income derived by a body or authority, board, trust, or commission, other than a company, established or constituted by or under a central or state act for one or more General Public Utility. Therefore in our considered opinion, the provision to section