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328 results for “condonation of delay”+ Section 28clear

Sorted by relevance

Delhi946Mumbai885Chennai870Kolkata578Bangalore387Ahmedabad328Pune302Hyderabad302Jaipur281Patna209Chandigarh162Karnataka157Surat128Nagpur126Indore110Raipur105Amritsar96Rajkot85Visakhapatnam80Lucknow72Panaji62Cochin58Cuttack56Calcutta48SC37Jodhpur23Telangana22Guwahati21Agra20Varanasi17Dehradun14Allahabad10Jabalpur10Andhra Pradesh5Orissa5Ranchi4Rajasthan4Himachal Pradesh2A.K. SIKRI ROHINTON FALI NARIMAN2Kerala1A.K. SIKRI N.V. RAMANA1DIPAK MISRA R.K. AGRAWAL PRAFULLA C. PANT1Gauhati1Punjab & Haryana1

Key Topics

Addition to Income44Section 143(3)38Condonation of Delay34Limitation/Time-bar33Penalty28Disallowance28Section 3727Section 14725Section 250

MSK PROJECT (INDIA) JV LTD. CO.(MERGED WITH MADHAV INFRA PROJECT LTD),VADODARA vs. ACIT, CIRCLE-4, VADODARA

The appeal of the assessee is allowed for statistical purposes

ITA 498/AHD/2019[2005-06]Status: DisposedITAT Ahmedabad31 Jan 2024AY 2005-06

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumarिनधा"रण वष"/Assessment Year: 2005-06 Msk Project (India) Jv Ltd. Vs. (Merged With Madhav Infra Acit, Projects Ltd), Circle-4, 4, Madhav House, Near Baroda Panchratna Building, Subhanpura, Vadodara Pan : Aadcm 1157 C अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri S.N. Soparkar, Sr. Advocate & Shri Parin Shah, Ar Revenue By : Ms. Saumya Pandey Jain, Sr. Dr सुनवाई क" तारीख/Date Of Hearing : 17.01.2024 घोषणा क" तारीख /Date Of Pronouncement: 31.01.2024 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta: Present Appeal Has Been Filed By The Assessee Against Order Of The Learned Commissioner Of Income-Tax (Appeals)-Iii, Baroda [Hereinafter Referred To As "Cit(A)" For Short] Dated 09.08.2012 Passed Under Section 250(6) Of The Income-Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short], For The Assessment Year (Ay) 2005-06. 2. The Grounds Raised By The Assessee Are As Under:- “1. Ld. Cit (A) Erred In Law & On Facts To Hold That No Appeal Lies Against Order Giving Effect To Findings Of Cit In Order Passed U/S 263 Of The Act. 2. Ld. Cit (A) Erred In Law & On Facts Dismissing Appeal Challenging Addition Of Rs.9,90,00,052/- Whereas Supreme Court Awarding Rs. 26.34 Lakhs

For Appellant: Shri S.N. Soparkar, Sr. Advocate &For Respondent: Ms. Saumya Pandey Jain, Sr. DR
Section 143(3)Section 234B

Showing 1–20 of 328 · Page 1 of 17

...
22
Natural Justice21
Section 54E20
Section 12A19
Section 250(6)
Section 263

Section 34 dismissed by the District Court 36-79 (Additional 17-8-2017 Document) 28-11-2018 Application made u/s 155(16) to AO 244-245 11-3-2019 AO dismissed application u/s 155(16) 246-247 18-3-2019 Appeal filed with CIT(A) 8. Referring to both the above, ld. Counsel for the assessee argued for the condonation

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

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

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)

condone the delay of belated filing of Form no. 10AB u/s. 80G(5) of the Act. 6.3 Reading of the above circular makes it clear that the time is extended up till 30-09-2023, whereas the assessee filed belated application on 28-02-2023. The above circular also clarified that even in case, where the application in Form

THE GOVERNMENT SERVANTS CO-OP CREDIT SOCIETY LTD.,VADODARA vs. THE ITO, WARD-3(1)(2), VADODARA

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

ITA 442/AHD/2020[2012-13]Status: DisposedITAT Ahmedabad28 Feb 2022AY 2012-13

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No. 442/Ahd/2020 िनधा"रण वष"/Asstt. Year: 2012-13 The Government Servants Co-Op. Credit I.T.O., Society Ltd., Vs. Ward-3(1)(2), Hindi Bhavan, Vadodara. Sanstha Vasahat Raopura, Vadodara-390001. Pan: Aabat5146J

For Appellant: Shri Amrin Pathan, A.RFor Respondent: Shri Purushottam Kumar, Sr..D.R
Section 5Section 56Section 80P(2)

condone the delay of 1226 days in filing the appeal and proceed to hear the appeal on merit for the adjudication. Now we proceed to adjudicate the matter on merit: 7. The only issue raised by assessee in this appeal is that learned CIT-A erred in confirming the order of the AO by sustaining the addition

CAT COSMETICS AND HEALTHCARE PVT. LTD.,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD 1(1)(3), AHMEDABAD

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

ITA 1189/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad21 May 2025AY 2012-13

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

Section 144Section 40

condone the delay and set aside the matter back to the file of Jurisdictional Assessing Officer. 5. Per contra, Ld. Sr. D.R. appearing for the Revenue strongly opposed the delay and requested to confirm the order passed by the Lower Authorities especially when the assessment order itself is an exparte order. 6. We have given our thoughtful consideration and perused

SANDEEPKUMAR MITHULAL MEHTA,AHMEDABAD vs. THE ITO, WARD-3(3)(10), AHMEDABAD

In the result, for statistical purpose, the appeal of assessee is treated as allowed

ITA 1002/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad15 Jun 2022AY 2012-13

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No. 1002/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2012-2013 Sandeepkumar Mithulal Mehta, I.T.O., 7, Rajasthan Society, Vs. Ward-3(3)(10), Opp. Meghdoot Petrol Pump, Ahmedabad. Sahibaug, Ahmedabad.

For Appellant: Shri Kishor Goyal, A.RFor Respondent: Shri R.R. Makwana Sr. DR
Section 5

condone the delay of 389 days in filing the appeal and proceed to hear the appeal on merit for the adjudication. 5. The assessee has raised the following grounds of appeal: 1. Whether the ITO was legally correct in arbitrarily issuing the summons in contravention

SOLEONE TRADELINKS PRIVATE LIMITED,AHMEDABAD vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 4(1)(1), AHMEDABAD, CIRCLE 4(1)(1), AHMEDABAD

In the result, the appeal filed by the assessee is hereby dismissed

ITA 603/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad28 Jul 2025AY 2018-19

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: NoneFor Respondent: Smt. Malarkodi R., Sr. DR
Section 144

condonation, of delay is contrary to the principles of natural justice and deserves to be set aside. 2. The Ld. CIT(A) has erred in not adjudicating the appellant's grounds on merits and mechanically dismissing the appeal on technical grounds. It is prayed that the matter be restored for fresh adjudication on merits. 3. The Ld. CIT(A) failed

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

28. We have carefully considered the application for condonation of delay, the affidavit filed by the assessee, and the material placed on record. The ITA Nos. 2339,2412,2413&2420/Ahd/2025 Hajimohmadsafi Abdulrehman Shaikh vs. DCIT Asst. Years –2012-13 to 2015-16 - 11– delay of 2074 days in filing the present appeal is undoubtedly substantial; however, the length of delay

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

28. We have carefully considered the application for condonation of delay, the affidavit filed by the assessee, and the material placed on record. The ITA Nos. 2339,2412,2413&2420/Ahd/2025 Hajimohmadsafi Abdulrehman Shaikh vs. DCIT Asst. Years –2012-13 to 2015-16 - 11– delay of 2074 days in filing the present appeal is undoubtedly substantial; however, the length of delay

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

28. We have carefully considered the application for condonation of delay, the affidavit filed by the assessee, and the material placed on record. The ITA Nos. 2339,2412,2413&2420/Ahd/2025 Hajimohmadsafi Abdulrehman Shaikh vs. DCIT Asst. Years –2012-13 to 2015-16 - 11– delay of 2074 days in filing the present appeal is undoubtedly substantial; however, the length of delay

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

28. We have carefully considered the application for condonation of delay, the affidavit filed by the assessee, and the material placed on record. The ITA Nos. 2339,2412,2413&2420/Ahd/2025 Hajimohmadsafi Abdulrehman Shaikh vs. DCIT Asst. Years –2012-13 to 2015-16 - 11– delay of 2074 days in filing the present appeal is undoubtedly substantial; however, the length of delay

DHARMENDRA SUMATICHANDRA SHETH, HUF,AHMEDABAD vs. THE DCIT, CIRCLE-2(1)(1), AHMEDABAD

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

ITA 1703/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad06 Dec 2024AY 2020-21

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

For Appellant: Shri Rutvij Patel, ARFor Respondent: Adjournment application filed
Section 115BSection 250Section 68

Section 250 of the Income-tax Act, 1961 [hereinafter referred to as "the Act" for short], for Assessment Year (AY) 2020-21. 2. The Assessee has taken following grounds of appeal:- “[A] Dismissal of appeal by not condoning the delay. 1. The learned CIT(A) erred in law and on facts by deciding the appeal ex- parte especially when

PINKAL SURESHKUMAR KOTHARI,AHMEDABAD vs. THE ITO, WARD-5(2)(1), AHMEDABAD

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

ITA 1303/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad27 Aug 2025AY 2017-18

Bench: Smt. Annapurna Guptaआयकर अपील सं./I.T.A. No. 1303/Ahd/2025 (िनधा"रण वष" / Assessment Year : 2017-18) बनाम/ Pinkal Sureshkumar Income Tax Officer Kothari Ward-5(2)(1), Vs. 4, Nemrajul Flat, Ahmedabad Navavikas Gruh Road, Vasna, Ahmedabad, Gujarat – 380007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Amlpk3944L (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant By : Shri Parth Mehta, A.R. ""यथ" क" ओर से/Respondent By : Shri Nitin Kulkarni, Sr. Dr

For Appellant: Shri Parth Mehta, A.RFor Respondent: Shri Nitin Kulkarni, Sr. DR
Section 143(2)Section 154Section 250Section 250(2)

condonation of delay stating as under: ITA No.1303/Ahd/2025 [Pinkal Sureshkumar Kothari vs. ITO] A.Y. 2017-18 - 2 – “1. Appellant Assessee is a Salaried Individual who has filed his Income Tax Return for the year under consideration on 30th March, 2018 vide Acknowledgement Number: 556849120300318 declaring gross total income of Rs. 9,09,414/- Appellant's case was selected for Limited

SHRI DEVENDRA THAKERSHIBHAI THAKKAR,AHMEDABAD vs. THE ITO, WARD-3(2)(1), AHMEDABAD

In the result the appeal of the assessee is allowed

ITA 587/AHD/2020[2013-14]Status: DisposedITAT Ahmedabad09 Jan 2025AY 2013-14

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.587/Ahd/2020 िनधा"रण वष" /Assessment Year : 2913-14 Devendra Thakershibhai The Ito बनाम/ Thakkar Ward-3(2)(1) V/S. Prop. Of Prism Agri Ahmedabad – 380 015 Tradelink Ravjipura Nava Bazar, Bavla Tal: Dascroi Ahmedabad – 380 057 "थायी लेखा सं./Pan: Aospt 8109 B अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri Mehul Thakkar, Ar Revenue By : Shri Rignesh Das, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 08/01/2025 घोषणा की तारीख /Date Of Pronouncement: 09/01/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

For Appellant: Shri Mehul Thakkar, ARFor Respondent: Shri Rignesh Das, Sr.DR
Section 144Section 145(2)

section 145(2) of the I.T. Act, 1961. 3. The appellant craves leave to add, alter or delete any ground either before or in the course of hearing of the appeal. Condonation of Delay 4. It was observed that there is delay of 880 days in filing an appeal before us. The assessee has filed an application for condonation

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

In the result, the appeal of the Department is dismissed

ITA 335/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2018-19

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

28 (Pune-Trib.) The issue in the captioned case is related to delay in filing of Form no. 10B audit report, provision of which and requirement under such provision is different than that of Form no. 10 and hence is not applicable to the present case. 9. Chandraprabhuji Maharaj Jain v. DCIT, (Exemptions), Chennai [2019] 110 taxmann.com 11 (Madras

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

28 (Pune-Trib.) The issue in the captioned case is related to delay in filing of Form no. 10B audit report, provision of which and requirement under such provision is different than that of Form no. 10 and hence is not applicable to the present case. 9. Chandraprabhuji Maharaj Jain v. DCIT, (Exemptions), Chennai [2019] 110 taxmann.com 11 (Madras

JT.CIT(EXEMPTION)CIRCL-2 AHMEDABAD, AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY, VADODARA

In the result, the appeal of the Department is dismissed

ITA 333/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

28 (Pune-Trib.) The issue in the captioned case is related to delay in filing of Form no. 10B audit report, provision of which and requirement under such provision is different than that of Form no. 10 and hence is not applicable to the present case. 9. Chandraprabhuji Maharaj Jain v. DCIT, (Exemptions), Chennai [2019] 110 taxmann.com 11 (Madras

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

28 (Pune-Trib.) The issue in the captioned case is related to delay in filing of Form no. 10B audit report, provision of which and requirement under such provision is different than that of Form no. 10 and hence is not applicable to the present case. 9. Chandraprabhuji Maharaj Jain v. DCIT, (Exemptions), Chennai [2019] 110 taxmann.com 11 (Madras