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3 results for “condonation of delay”+ Section 272A(2)(k)clear

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Key Topics

Section 272A(1)(d)5Section 1444Section 142(1)3Penalty3Addition to Income3Section 69A2Limitation/Time-bar2Condonation of Delay2

CHINTAN BHARATBHAI SHAH,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-2(1)(1), AHMEDABAD

In the result, impugned order is set-aside and appeal by the assessee is allowed

ITA 678/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad14 Feb 2024AY 2017-18

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 678/Ahd/2023 ("नधा"रण वष" / Assessment Year : 2017-18)

For Respondent: Shri V. K. Mangla, Sr. DR
Section 142(1)Section 143(2)Section 144Section 272A(1)(d)Section 69

delay is condoned. 3. The appellant has challenged the penalty levied under Section 272A(1)(d) of the Act to the tune of Rs.30,000/-. 4. The facts of the case is this that during the course of assessment proceeding notices under Section 142(1) of the Act along with questionnaire were issued to the appellant but without any result

GOMTIDAS GOVINDRAM SADHU,RAMJI MANDIR SHERTHA, GANDHINAGAR vs. INCOME TAX OFFICER, WARD 2 GANDHINAGAR, UDYOG BHAWAN, GANDHINAGAR

In the result, the appeal is allowed for statistical purposes with a direction as above

ITA 344/AHD/2025[2017-18]Status: HeardITAT Ahmedabad09 Apr 2025AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No. 344/Ahd/2025 िनधा"रण वष" /Assessment Year : 2017-18

For Appellant: Shri Palak Pavagadhi, ARFor Respondent: Smt. Mamta Singh, Sr.DR
Section 115BSection 142(1)Section 144Section 144ASection 250Section 69A

delay of 362 days is hereby condoned. Gomtidas Govindram Sadhu vs. ITO A.Y. 2017-18 3 Facts of the Case 5. The assessee is an individual engaged in performing religious duties as a priest of Ramji Mandir, Shertha. The assessee did not file a return of income for A.Y. 2017-18. Based on information received, the AO noticed that

TIMBA MUVADI DUDH MANDALI,MAHIASAGAR vs. THE ITO, WARD-1, LUNAWADA

In the result, the appeal of the assessee is allowed

ITA 1874/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad11 Mar 2026AY 2019-20

Bench: Dr. B.R.R. Kumar, Vice-Shri Tr Senthil Kumar

For Appellant: Shri Mehul K Patel, ARFor Respondent: Shri Uday Kakne Kishanrao, Sr. DR
Section 234ASection 250(6)Section 271ASection 69C

K Patel, AR Respondent by: Shri Uday Kakne Kishanrao, Sr. DR Date of Hearing 11.03.2026 Date of Pronouncement 11.03.2026 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- Delay Condoned The captioned appeal has been filed by the assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, vide order