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

Sorted by relevance

Chennai903Delhi882Mumbai871Pune644Kolkata582Hyderabad416Bangalore414Ahmedabad323Jaipur262Nagpur176Chandigarh168Karnataka161Raipur122Surat115Visakhapatnam112Amritsar99Lucknow87Indore85Cuttack78Panaji69Cochin60Rajkot52Calcutta52Patna44SC33Jodhpur25Telangana21Guwahati20Allahabad17Varanasi17Agra16Dehradun13Jabalpur11Ranchi8Kerala5Rajasthan4Orissa4A.K. SIKRI ROHINTON FALI NARIMAN2Andhra Pradesh2Himachal Pradesh1Gauhati1DIPAK MISRA R.K. AGRAWAL PRAFULLA C. PANT1A.K. SIKRI N.V. RAMANA1

Key Topics

Addition to Income47Section 143(3)39Limitation/Time-bar35Penalty31Disallowance31Section 14828Section 3727Condonation of Delay24Section 271(1)(c)

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

ITA 1580/AHD/2016[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

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

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

Showing 1–20 of 323 · Page 1 of 17

...
23
Section 12A22
Section 14722
Deduction21
ITA 639/AHD/2012[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

MAHESHRAJ CHEMICALS PVT.LTD.,,AHMEDABAD vs. THE DY.CIT.,CIRCLE-4,, AHMEDABAD

In the result the appeal of the assessee is partly allowed

ITA 791/AHD/2012[1999-00]Status: DisposedITAT Ahmedabad06 Dec 2018AY 1999-00

Bench: Shri Waseem Ahmed & Madhumita Royआयकर अपील सं./Ita No.791/Ahd/2012 िनधा"रण वष"/Asstt. Year: 1999-2000 Dcit, Mahesraj Chemicals Pvt. Ltd. Circle-4, Vs. 141, Phase Ii, Gidc, Vatva, Ahmedabad Ahmedabad-382330 Pan:Aabcm0424C

For Appellant: Smt Urvashi Shodhan, ARFor Respondent: Shri Vinod Talwani, Sr.DR
Section 234BSection 271Section 28Section 36Section 80H

condone the delay of 1569 days in filing the appeal and proceed to hear the appeal on merit for the adjudication. 9. The 1st issue raised by the assessee in ground No. 1 and 2 is that the learned CIT-A erred in confirming the order of the AO by not granting deduction under section 80HHC

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

SHRIRAM TUBES PVT. LTD.,,AHMEDABAD vs. THE DCIT.,CIRCLE-4(1)(1), AHMEDABAD

In the result, subject to payment of Rs

ITA 28/AHD/2019[2007-08]Status: DisposedITAT Ahmedabad28 Aug 2019AY 2007-08

Bench: Shri Rajpal Yadav & Shri Pradipkumar Kediaआयकर अपील सं./ Ita No.27 & 28/Ahd/2019 [Asstt.Year: 2007-08]

For Appellant: Shri G.C. Pipara, ARFor Respondent: Smt.Aparna Agrawal, CIT-DR
Section 143(1)Section 143(3)Section 144Section 148Section 151Section 271(1)(c)Section 43B

section 143(3) of the Act. Similarly, there was a delay of 27 months in filing the appeal before the ld.CIT(A) against penalty order dated 23.9.2015. The assessee has filed application for condonation

SHRIRAM TUBES PVT. LTD.,,AHMEDABAD vs. THE DCIT.,CIRCLE-4(1)(1), AHMEDABAD

In the result, subject to payment of Rs

ITA 27/AHD/2019[2007-08]Status: DisposedITAT Ahmedabad28 Aug 2019AY 2007-08

Bench: Shri Rajpal Yadav & Shri Pradipkumar Kediaआयकर अपील सं./ Ita No.27 & 28/Ahd/2019 [Asstt.Year: 2007-08]

For Appellant: Shri G.C. Pipara, ARFor Respondent: Smt.Aparna Agrawal, CIT-DR
Section 143(1)Section 143(3)Section 144Section 148Section 151Section 271(1)(c)Section 43B

section 143(3) of the Act. Similarly, there was a delay of 27 months in filing the appeal before the ld.CIT(A) against penalty order dated 23.9.2015. The assessee has filed application for condonation

THE ACIT, CENTRAL CIRCLE-1(4),, AHMEDABAD vs. SHRI RAGHUBHAI B.VAGHELA, AHMEDABAD

In the result, this appeal of the assessee is also allowed

ITA 1036/AHD/2013[2010-11]Status: DisposedITAT Ahmedabad11 May 2017AY 2010-11

Bench: Shri Rajpal Yadav & Shri Manish Boradsn It(Ss)A/Ita No. Ay Appellant Respondent 2004-05 Acit, Shri Raghubhai B. Vaghela, 1034/Ahd/2013 Central Circle 1 (4), 8, Riddhi Siddhi Bunglows, Ahmedabad Sanand, Ahmedabad-382210 Pan : Afgpv 8496 N 2009-10 Revenue Assessee 1035/Ahd/2013 2010-11 Revenue Assessee 1036/Ahd/2013 4 It(Ss)A No. 2004-05 Assessee Revenue 153/Ahd/2014 5 It(Ss)A No. 2009-10 Assessee Revenue 154/Ahd/2014 6 It(Ss)A No. 2010-11 Assessee Revenue 155/Ahd/2014 7 It(Ss)A No. 2004-05 Assessee Revenue 36/Ahd/2016 8 It(Ss)A No. 2005-06 Assessee Revenue 37/Ahd/2016 9 It(Ss)A No. 2009-10 Assessee Revenue 38/Ahd/2016 10 It(Ss)A No. 2010-11 Assessee Revenue 39/Ahd/2016 Revenue By : Ms. Vibha Bhalla, Cit-Dr Assessee By : Shri Sakar Sharma, Ar सुनवाई क" तार"ख/Date Of Hearing : 03/05/2017 घोषणा क" तार"ख /Date Of Pronouncement: 11/05/2017 आदेश/O R D E R Per Bench :

For Appellant: Shri Sakar Sharma, ARFor Respondent: Ms. Vibha Bhalla, CIT-DR

delay. Since we have rejected the assessee's condonation application, the appeals of the assessee are dismissed in limine. We are not expressing any opinion on the merit of the case. ITA Nos.1034to1036 Ahd 13, ITSS 153to155 Ahd 14 & ITSS 36to39 of 16- Assessee- Raghubhai B. Vaghela AY : 2004-0, 2009-10 & 2010-11 - 7 – 12. In the result, appeals

THE ACIT, CENTRAL CIRCLE-1(4),, AHMEDABAD vs. SHRI RAGHUBHAI B.VAGHELA, AHMEDABAD

In the result, this appeal of the assessee is also allowed

ITA 1035/AHD/2013[2009-10]Status: DisposedITAT Ahmedabad11 May 2017AY 2009-10

Bench: Shri Rajpal Yadav & Shri Manish Boradsn It(Ss)A/Ita No. Ay Appellant Respondent 2004-05 Acit, Shri Raghubhai B. Vaghela, 1034/Ahd/2013 Central Circle 1 (4), 8, Riddhi Siddhi Bunglows, Ahmedabad Sanand, Ahmedabad-382210 Pan : Afgpv 8496 N 2009-10 Revenue Assessee 1035/Ahd/2013 2010-11 Revenue Assessee 1036/Ahd/2013 4 It(Ss)A No. 2004-05 Assessee Revenue 153/Ahd/2014 5 It(Ss)A No. 2009-10 Assessee Revenue 154/Ahd/2014 6 It(Ss)A No. 2010-11 Assessee Revenue 155/Ahd/2014 7 It(Ss)A No. 2004-05 Assessee Revenue 36/Ahd/2016 8 It(Ss)A No. 2005-06 Assessee Revenue 37/Ahd/2016 9 It(Ss)A No. 2009-10 Assessee Revenue 38/Ahd/2016 10 It(Ss)A No. 2010-11 Assessee Revenue 39/Ahd/2016 Revenue By : Ms. Vibha Bhalla, Cit-Dr Assessee By : Shri Sakar Sharma, Ar सुनवाई क" तार"ख/Date Of Hearing : 03/05/2017 घोषणा क" तार"ख /Date Of Pronouncement: 11/05/2017 आदेश/O R D E R Per Bench :

For Appellant: Shri Sakar Sharma, ARFor Respondent: Ms. Vibha Bhalla, CIT-DR

delay. Since we have rejected the assessee's condonation application, the appeals of the assessee are dismissed in limine. We are not expressing any opinion on the merit of the case. ITA Nos.1034to1036 Ahd 13, ITSS 153to155 Ahd 14 & ITSS 36to39 of 16- Assessee- Raghubhai B. Vaghela AY : 2004-0, 2009-10 & 2010-11 - 7 – 12. In the result, appeals

THE ACIT, CENTRAL CIRCLE-1(4),, AHMEDABAD vs. SHRI RAGHUBHAI B.VAGHELA, AHMEDABAD

In the result, this appeal of the assessee is also allowed

ITA 1034/AHD/2013[2004-05]Status: DisposedITAT Ahmedabad11 May 2017AY 2004-05

Bench: Shri Rajpal Yadav & Shri Manish Boradsn It(Ss)A/Ita No. Ay Appellant Respondent 2004-05 Acit, Shri Raghubhai B. Vaghela, 1034/Ahd/2013 Central Circle 1 (4), 8, Riddhi Siddhi Bunglows, Ahmedabad Sanand, Ahmedabad-382210 Pan : Afgpv 8496 N 2009-10 Revenue Assessee 1035/Ahd/2013 2010-11 Revenue Assessee 1036/Ahd/2013 4 It(Ss)A No. 2004-05 Assessee Revenue 153/Ahd/2014 5 It(Ss)A No. 2009-10 Assessee Revenue 154/Ahd/2014 6 It(Ss)A No. 2010-11 Assessee Revenue 155/Ahd/2014 7 It(Ss)A No. 2004-05 Assessee Revenue 36/Ahd/2016 8 It(Ss)A No. 2005-06 Assessee Revenue 37/Ahd/2016 9 It(Ss)A No. 2009-10 Assessee Revenue 38/Ahd/2016 10 It(Ss)A No. 2010-11 Assessee Revenue 39/Ahd/2016 Revenue By : Ms. Vibha Bhalla, Cit-Dr Assessee By : Shri Sakar Sharma, Ar सुनवाई क" तार"ख/Date Of Hearing : 03/05/2017 घोषणा क" तार"ख /Date Of Pronouncement: 11/05/2017 आदेश/O R D E R Per Bench :

For Appellant: Shri Sakar Sharma, ARFor Respondent: Ms. Vibha Bhalla, CIT-DR

delay. Since we have rejected the assessee's condonation application, the appeals of the assessee are dismissed in limine. We are not expressing any opinion on the merit of the case. ITA Nos.1034to1036 Ahd 13, ITSS 153to155 Ahd 14 & ITSS 36to39 of 16- Assessee- Raghubhai B. Vaghela AY : 2004-0, 2009-10 & 2010-11 - 7 – 12. In the result, appeals

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

section 80IA(4) on merit, we would like to first to address the issue, whether delay in filing appeal in the Asstt.Year 2005- 06 deserves to be condoned or not. In support of his submissions, application for condonation of delay and affidavit of Director of assessee-company, Welspoun Projects Ltd. (formerly known as MSK Projects (India) Ltd. Shri Sandeep Garg

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

section 80IA(4) on merit, we would like to first to address the issue, whether delay in filing appeal in the Asstt.Year 2005- 06 deserves to be condoned or not. In support of his submissions, application for condonation of delay and affidavit of Director of assessee-company, Welspoun Projects Ltd. (formerly known as MSK Projects (India) Ltd. Shri Sandeep Garg

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

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

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