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54 results for “condonation of delay”+ Section 275clear

Sorted by relevance

Karnataka102 Mumbai65 Chandigarh61 Delhi54 Ahmedabad54 Jaipur52 Chennai43 Kolkata40 Hyderabad34 Bangalore32 Surat25 Cuttack14 Nagpur13 Lucknow10 Pune9 Indore7 Cochin7 Patna4 Visakhapatnam3 Panaji3 Rajkot2 Jodhpur1 Andhra Pradesh1 Calcutta1 Jabalpur1 Agra1 Raipur1 Rajasthan1 Varanasi1

Key Topics

Section 13243 Section 26328 Section 271(1)(c)16 Section 1477 Addition to Income7 Section 36(1)(iii)6 Deduction6 Section 143(3)5 Penalty

SHRENIK HIRALAL SHAH,VADODARA vs. INCOME TAX OFFICER, WARD 1(1)(3), VADODARA

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

ITA 263/AHD/2024[2010-11]Status: DisposedITAT Ahmedabad03 May 2024AY 2010-11

Bench: Ms. Suchitra Raghunath Kamble, Judical Member & Shri Narendra Prasad Sinha

For Respondent: Shri C S Sharma, Sr. DR

Section 143(3)Section 147Section 271(1)(c)Section 275Section 50C

section 275 of the Act.” 3. There is a delay of 80 days in filing of this appeal. The assessee had filed a condonation

TURAKHIA OVERSEAS PVT. LTD.,AHMEDABAD vs. THE ACIT, CIRCLE-4(1)(2), AHMEDABAD

Showing 1–20 of 54 · Page 1 of 3

5

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

ITA 677/AHD/2023[2015-16]Status: DisposedITAT Ahmedabad03 Apr 2024AY 2015-16

Bench: Shri Waseem Ahmed & Smt. Madhumita Royआयकर अपील सं./Ita No.677/Ahd/2023 ("नधा"रण वष"/Assessment Year : 2015-16)

For Appellant: Shri Parin Shah, ARFor Respondent: Shri B.P. Makwana, Sr.DR

Section 142(1)Section 143(2)Section 143(3)Section 145ASection 14ASection 32Section 36(1)(iii)

condone the delay. 4. The brief facts of the case are that the assessee is a company engaged in the business of manufacturing of decorative veneers and ply- woods and other related products and also dealing in finance & trading in shares and securities since last many years. The assessee filed its return of income on 09/09/2015

M/S. KHYATI CHEMICALS PVT.LTD.,,AHMEDABAD vs. DY. CIT,(OSD),, AHMEDABAD

In the result appeal of the assessee is dismissed

ITA 779/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad13 Dec 2021AY 2011-12

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No. 884/Ahd/2014 िनधा"रण वष"/Asstt. Year: 2004-05 & आयकर अपील सं./Ita No. 779/Ahd/2015 िनधा"रण वष"/Asstt. Year: 2011-12 M/S Khyati Chemicals Pvt. Ltd., D.C.I.T(Osd), A/7, 4Th Floor, Safai Profitire, Vs. Circle-4, Opp. Auda Garden, Ahmedabad. Prahladnagar, Corporate Road, Satellite, Ahmedabad-380015. Pan: Aaack6277E

For Appellant: NoneFor Respondent: Shri Purushottam Kumar, Sr.D.R

Section 28Section 36(1)Section 36(1)(iii)

section 154. The mistake being apparent from the record ought to have been rectified. 3.0 The Commissioner of Income tax (Appeals) erred in not deleting the addition of Rs. 20,30,909/-. The appellant submits that addition of Rs. 20,30,909/- is an error apparent from the records and ought to have been deleted. The addition was erroneous

M/S. KHYATI CHEMICALS PVT. LTD.,,AHMEDABAD vs. THE ACIT(OSD)-I, CIRCLE-4,, AHMEDABAD

In the result appeal of the assessee is dismissed

ITA 884/AHD/2014[2004-05]Status: DisposedITAT Ahmedabad13 Dec 2021AY 2004-05

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No. 884/Ahd/2014 िनधा"रण वष"/Asstt. Year: 2004-05 & आयकर अपील सं./Ita No. 779/Ahd/2015 िनधा"रण वष"/Asstt. Year: 2011-12 M/S Khyati Chemicals Pvt. Ltd., D.C.I.T(Osd), A/7, 4Th Floor, Safai Profitire, Vs. Circle-4, Opp. Auda Garden, Ahmedabad. Prahladnagar, Corporate Road, Satellite, Ahmedabad-380015. Pan: Aaack6277E

For Appellant: NoneFor Respondent: Shri Purushottam Kumar, Sr.D.R

Section 28Section 36(1)Section 36(1)(iii)

section 154. The mistake being apparent from the record ought to have been rectified. 3.0 The Commissioner of Income tax (Appeals) erred in not deleting the addition of Rs. 20,30,909/-. The appellant submits that addition of Rs. 20,30,909/- is an error apparent from the records and ought to have been deleted. The addition was erroneous

SHRI VIJAY D. PATEL,,AHMEDABAD vs. THE CIT-7,, AHMEDABAD

ITA 2022/AHD/2015[2008-09]Status: DisposedITAT Ahmedabad27 Jan 2022AY 2008-09

For Appellant: Shri A. C. Shah, A.RFor Respondent: Shri Vijaykumar Jaiswal, CIT D.R

Section 143Section 147Section 148Section 263Section 271(1)(c)

delay is accordingly condoned. I.T.A No. 2022/Ahd/2015 A.Y. 2008-09 Page No 3 Vijay D. Patel vs. CIT 3. Proceeding to adjudicate the issue before us ,it transpires from the order of the ld. PCIT, that the revisionary power was exercised on the order passed by the Assessing Officer in the case of the assessee in reassessment proceedings

DEEPAKKUMAR RADHESHYAM SHRIVASTAV,AHMEDABAD vs. THE ITO, WARD-3(2)(1), AHMEDABAD

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

ITA 629/AHD/2025[2011-12]Status: DisposedITAT Ahmedabad17 Jul 2025AY 2011-12

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Kambledeepakkumar Radheshyam Vs. The Income Tax Officer, Shrivastav, Ward-3(2)(1), 1, Radhegranth, Near Jeeviba Ahmedabad. Complex, Cadila Crossing Road, Ghodasar, Ahmedabad-380050. [Pan :Bbdps 7889 G] (Appellant) .. (Respondent) Appellant By : Shri Pritesh Shah, Ar Respondent By: Shri Kamal Deep Singh, Sr. Dr

For Appellant: Shri Pritesh Shah, ARFor Respondent: Shri Kamal Deep Singh, Sr. DR

Section 142(1)Section 144Section 147Section 148Section 250Section 68

delay is requested to be condoned. (2) The learned CIT(A), MFAC erred in law and on facts in confirming the addition of cash deposited to Bank amounting to Rs.20,67,708/- considering the same as unexplained, such addition is requested to be deleted. (3) The learned CIT(A), NFAC erred in law and on facts in confirming the addition

KAUSHAL PRAVINKUMAR SHAH,AHMEDABAD vs. THE ITO, WARD-3(3)(2), AHMEDABAD

ITA 885/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad20 Aug 2025AY 2017-18

Section 115BSection 270ASection 69A

delay of 56 days is condoned, and the appeal is admitted.\nFacts in Brief\n3. The assessee filed his return of income for A.Y. 2017–18 on 25.01.2018\ndeclaring income of Rs. 4,27,800/-, showing business income from trading\nin chemicals. The case was selected for complete scrutiny under CASS for\nthe reason \"large cash deposits during demonetisation period

INCOME TAX OFFICER, WARD-2(1)(2), AAYAKAR BHAVAN VEJALPUR vs. VIPUL JAGDISHBHAI PATEL(HUF), NARANPURA AHMEDABAD

In the result, the appeal filed by the Revenue is dismissed and CO filed by the assessee is allowed

ITA 1324/AHD/2025[2012-13]Status: DisposedITAT Ahmedabad27 Aug 2025AY 2012-13

Bench: Smt. Annapurna Guptaआयकर अपील सं./I.T.A. No. 1324/Ahd/2025 A/W. Cross Objection No. 59/Ahd/2025 (िनधा"रण वष" / Assessment Year : 2012-13) बनाम/ Income Tax Officer Vipul Jagdishbhai Patel Ward-2(1)(2), Ahmedabad (Huf) Vs. A-302, Aryan-2, Nr. Kabir School, B/H. St. Xaviers School, Naranpura, Ahmedabad, Gujarat - 380013 & Vipul Jagdishbhai Patel Income Tax Officer (Huf) Ward-2(1)(2), A-302, Aryan-2, Nr. Kabir Ahmedabad School, B/H. St. Xaviers School, Naranpura, Ahmedabad, Gujarat - 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaghv7848P (Appellant / Cross Objector) .. (Respondent) Assessee By : Shri Kirit P Shah, A.R. Revenue By : Shri Nitin Kulkarni, Sr. Dr Date Of Hearing 19/08/2025 Date Of Pronouncement 27/08/2025 O R D E R The Present Appeal Of The Revenue & Cross Objection Of The Assessee Are Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), Addl/Jcit (A)-1, Siliguri (Hereinafter Referred To As “Cit(A)”), Dated 30.03.2025 Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As The “Act”) & Relate To Assessment Year (A.Y.) 2012-13. Ita No. 1324/Ahd/2025 A/W. Co No. 59/Ahd/2025 [Vipul Jagdishbhai Patel (Huf)] A.Y. 2012-13 - 2 – 2. The Appeal Of The Assessee Is Delayed For Filing By 16 Days. The Ao Has Explained The Cause Of Delay As Being Preoccupied In Pressing Matters Including Time Barring Matters, High Court Matters & Others. Considering The Smallness Of The Delay, We Consider It Fit To Condone The Delay. Order Was Pronounced In The Open Court.

For Appellant: Shri Kirit P Shah, A.RFor Respondent: Shri Nitin Kulkarni, Sr. DR

Section 132Section 143(1)Section 147Section 250

Section 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) and relate to Assessment Year (A.Y.) 2012-13. ITA No. 1324/Ahd/2025 A/w. CO No. 59/Ahd/2025 [Vipul Jagdishbhai Patel (HUF)] A.Y. 2012-13 - 2 – 2. The appeal of the assessee is delayed for filing by 16 days. The AO has explained the cause of delay as being

SACHIN MAHASUKHLAL SHAH,AHMEDABAD vs. DCIT, CIRCLE 2(1)(1), AHMEDABAD

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

ITA 759/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad18 Nov 2025AY 2015-16

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year: 2015-16

Section 143(3)Section 250Section 271(1)(c)

delay in filing the present appeal is condoned. 3. The brief facts of the case are that the assessee had filed his return or income for the A.Y. 2015-16 on 27.10.2015 declaring total income of Rs.21,68,890/-. In the course of assessment, the claim for deduction of interest of Rs.38,15,160/- was disallowed as the nexus

RUPA SACHIN SHAH,AHMEDABAD vs. DCIT, CIRCLE 2(1)(1), AHMEDABAD

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

ITA 762/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad18 Nov 2025AY 2015-16

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year: 2015-16

Section 143(3)Section 250Section 271(1)(c)

delay in filing the present appeal is condoned. 3. The brief facts of the case are that the assessee had filed his return or income for the A.Y. 2015-16 on 27.10.2015 declaring total income of Rs.21,68,890/-. In the course of assessment, the claim for deduction of interest of Rs.38,15,160/- was disallowed as the nexus

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 40/AHD/2020[2016-17]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2016-17

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

delay is condoned. The appeals pertaining to 17 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. A.Y. 2010-11 are IT(SS)A No.569/Ahd/2019 filed by the assessee and IT(SS)A No.01/Ahd/2020 filed by the Revenue with CO No.47/Ahd/2020. 21. We have heard Shri Tushar Hemani

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 34/AHD/2020[2004-05]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2004-05

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

delay is condoned. The appeals pertaining to 17 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. A.Y. 2010-11 are IT(SS)A No.569/Ahd/2019 filed by the assessee and IT(SS)A No.01/Ahd/2020 filed by the Revenue with CO No.47/Ahd/2020. 21. We have heard Shri Tushar Hemani

MANJULABEN BIPINBHAI PATEL LEGAL HEIR OF LATE BIPINBHAI P.PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

ITA 1899/AHD/2019[2005-06]Status: HeardITAT Ahmedabad10 Sept 2024AY 2005-06

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

delay is condoned. The appeals pertaining to 17 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. A.Y. 2010-11 are IT(SS)A No.569/Ahd/2019 filed by the assessee and IT(SS)A No.01/Ahd/2020 filed by the Revenue with CO No.47/Ahd/2020. 21. We have heard Shri Tushar Hemani

MANJULABEN BIPINBHAI PATEL LEGAL HEIR OF LATE BIPINBHAI P.PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

ITA 1900/AHD/2019[2006-07]Status: HeardITAT Ahmedabad10 Sept 2024AY 2006-07

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

delay is condoned. The appeals pertaining to 17 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. A.Y. 2010-11 are IT(SS)A No.569/Ahd/2019 filed by the assessee and IT(SS)A No.01/Ahd/2020 filed by the Revenue with CO No.47/Ahd/2020. 21. We have heard Shri Tushar Hemani

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 33/AHD/2020[2002-03]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2002-03

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

delay is condoned. The appeals pertaining to 17 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. A.Y. 2010-11 are IT(SS)A No.569/Ahd/2019 filed by the assessee and IT(SS)A No.01/Ahd/2020 filed by the Revenue with CO No.47/Ahd/2020. 21. We have heard Shri Tushar Hemani

MANJULABEN BIPINBHAI PATEL LEGAL HEIR OF LATE BIPINBHAI P.PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

ITA 1898/AHD/2019[2004-05]Status: HeardITAT Ahmedabad10 Sept 2024AY 2004-05

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

delay is condoned. The appeals pertaining to 17 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. A.Y. 2010-11 are IT(SS)A No.569/Ahd/2019 filed by the assessee and IT(SS)A No.01/Ahd/2020 filed by the Revenue with CO No.47/Ahd/2020. 21. We have heard Shri Tushar Hemani

SMT. MANJULABEN B. PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

ITA 1912/AHD/2019[2007-08]Status: HeardITAT Ahmedabad10 Sept 2024AY 2007-08

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

delay is condoned. The appeals pertaining to 17 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. A.Y. 2010-11 are IT(SS)A No.569/Ahd/2019 filed by the assessee and IT(SS)A No.01/Ahd/2020 filed by the Revenue with CO No.47/Ahd/2020. 21. We have heard Shri Tushar Hemani

SMT. MANJULABEN B. PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

ITA 1908/AHD/2019[2003-04]Status: HeardITAT Ahmedabad10 Sept 2024AY 2003-04

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

delay is condoned. The appeals pertaining to 17 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. A.Y. 2010-11 are IT(SS)A No.569/Ahd/2019 filed by the assessee and IT(SS)A No.01/Ahd/2020 filed by the Revenue with CO No.47/Ahd/2020. 21. We have heard Shri Tushar Hemani

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEHAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 31/AHD/2020[2000-01]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2000-01

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

delay is condoned. The appeals pertaining to 17 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. A.Y. 2010-11 are IT(SS)A No.569/Ahd/2019 filed by the assessee and IT(SS)A No.01/Ahd/2020 filed by the Revenue with CO No.47/Ahd/2020. 21. We have heard Shri Tushar Hemani

MANJULABEN BIPINBHAI PATEL LEGAL HEIR OF LATE BIPINBHAI P.PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

ITA 1903/AHD/2019[2009-10]Status: HeardITAT Ahmedabad10 Sept 2024AY 2009-10

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

delay is condoned. The appeals pertaining to 17 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. A.Y. 2010-11 are IT(SS)A No.569/Ahd/2019 filed by the assessee and IT(SS)A No.01/Ahd/2020 filed by the Revenue with CO No.47/Ahd/2020. 21. We have heard Shri Tushar Hemani