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228 results for “condonation of delay”+ Section 45clear

Sorted by relevance

Chennai571Mumbai562Delhi537Kolkata304Hyderabad274Ahmedabad228Bangalore227Pune218Jaipur171Chandigarh166Karnataka145Nagpur81Cuttack67Indore66Lucknow65Visakhapatnam57Amritsar49Raipur43Calcutta41Surat40Patna39Rajkot31Cochin29SC24Guwahati14Telangana14Varanasi13Agra11Allahabad10Dehradun10Jodhpur9Jabalpur6Panaji5Orissa4Ranchi3Kerala3Rajasthan2A.K. SIKRI N.V. RAMANA1Andhra Pradesh1VIKRAMAJIT SEN SHIVA KIRTI SINGH1

Key Topics

Addition to Income54Section 143(3)40Penalty33Limitation/Time-bar31Condonation of Delay31Disallowance29Section 3727Section 14725Section 68

TIKI TAR INDUSTRIES BARODA LTD,VADODARA vs. THE PR. CIT-2, VADODARA

In the result, the appeal of the assessee is allowed as above

ITA 166/AHD/2020[2014-15]Status: DisposedITAT Ahmedabad24 Jan 2024AY 2014-15

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year :2014-15 Tiki Tar Industries Baroda Ltd. Pr.Cit-2 8Th Floor, Neptune Tower Vs Vadodara. Baroda Productivity Council Alkapuri, Vadodara Pan : Aadct 8382 Q

For Appellant: Shri Akhilendra Pratap Yadav, CIT-DR
Section 143(2)Section 143(3)Section 263Section 263oSection 3

delay in filing the present appeal is accordingly condoned. 8. We shall now proceed to adjudicate the appeal before us on merit. 7 9. The grounds of appeal filed by the assessee are not in consonance with the Rule 8 of the Income Tax (Appellate Tribunal) Rules, 1963, as they are a blend of descriptive and argumentative contents.In fact,these

Showing 1–20 of 228 · Page 1 of 12

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21
Section 271(1)(c)20
Section 14418
Section 80I18

BANYAN & BERRY ALLOYS LTD.,,AHMEDABAD vs. ASSTT. COMMISSIONER OF INCOME TAX (OSD),, AHMEDABAD

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

ITA 2009/AHD/2015[2006-07]Status: DisposedITAT Ahmedabad30 Nov 2018AY 2006-07

Bench: Shri Waseem Ahmed & Ms Madhumita Royअपील सं./Ita No.2009/Ahd/2015 "नधा"रण वष"/Asstt. Year:2006-2007

For Appellant: Shri B.R. Popat, A.R
Section 143(3)

Section 249(2) of the Act when the period of delay is reckoned with reference to the date of assessment order/penalty order. However, the assessee has provided justification for such delay. The assessee has taken consistent position that its business venture has closed down and the possession of the premises have been taken by the lender bank

SHRI MAHESH P. GANDHI,AHMEDABAD vs. THE ACIT., CIRCLE-10,, AHMEDABAD

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

ITA 1022/AHD/2018[1992-93]Status: DisposedITAT Ahmedabad23 Nov 2022AY 1992-93

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita Nos.1022 To 1025/Ahd/2018 िनधा"रण वष"/Asstt. Year: (1992-1993 To 1995-1996) Shri Mahesh P. Gandhi, A.C.I.T., D-404, 5Th Floor, Vs. Circle-10, Dharnidhar Tower, Ahmedabad. Paldi, Ahmedabad.

For Appellant: Shri P.D. Shah, A.RFor Respondent: Shri Alpesh Parmar, Sr.D.R
Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 154Section 234ASection 292BSection 69

condone the delay of 2337 days in filing the appeal and proceed to hear the appeal on merit for the adjudication. 13. Coming to issue raised by the assessee in the grounds of appeal. The issue in the instant case raises two situations as detailed under: 1- Whether the assessment made under section 143(3) read with section

CHIRAG BALKRISHNA PATEL,PANCHMAHAL vs. THE INCOME TAX OFFICER, WARD-1 (PREVIOUSLY WARD-3(1)(2) VADODARA), GODHRA

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

ITA 283/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad31 May 2024AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar, Accountnat Member Assessment Year : 2017-18 Chirag Balkrishna Patel Income Tax Officer, 15, Adarsh Society, Vs Ward-1, Godhra Vadodara Road, (Previous, Ito, Ward-3(1)(2), Halol, 389350 Vadodra) Gujarat Pan: Butpp1753 K अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Jigar Adhiyaru, Ar Revenue By : Shri N.J. Vyas, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 16/05/2024 घोषणा क" तार"ख /Date Of Pronouncement: 31/05/2024 आदेश/O R D E R Per Makarand V. Mahadeokarthis Appeal Is Filed By The Assessee Against The Order Dated 31-10-2023 Passed By The Commissioner Of Income Tax (Appeals) – [National Faceless Appeal Centre (Nfac)] (Hereinafter Referred As “Cit(A)”) Which Was Preferred By The Assessee Against The Order Passed By The Assessing Officer (Hereinafter Referred As “The Ao”) Under Section 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred As “The Act”).

For Appellant: Shri Jigar Adhiyaru, ARFor Respondent: Shri N.J. Vyas, Sr.DR
Section 143(3)Section 69A

section 69A of the Act without considering the facts and merit of the case and prays your honour to kindly delete the same. 5. Kindly stay the demand. 6. The appellant craves leave to add, alter or amend any of the aforesaid ground or grounds if necessary. Facts of the Case: 3. The appellant is an individual who, filed

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

condone the delay in filing he appeal. 9. Now we proceed to decide both the appeals on merit. In ground no.1, the assessee is challenging validity of re-assessment orders passed under section 147 of the Act. The assessee has filed statement facts in ITA No.1864/Ahd/2013 and 225.Ahd/2014 the Asstt.year 2005-06, which is running into 35 pages

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

condone the delay in filing he appeal. 9. Now we proceed to decide both the appeals on merit. In ground no.1, the assessee is challenging validity of re-assessment orders passed under section 147 of the Act. The assessee has filed statement facts in ITA No.1864/Ahd/2013 and 225.Ahd/2014 the Asstt.year 2005-06, which is running into 35 pages

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

delay in filing the appeal is condoned. ITA Nos. 2339,2412,2413&2420/Ahd/2025 Hajimohmadsafi Abdulrehman Shaikh vs. DCIT Asst. Years –2012-13 to 2015-16 - 15– 42. On merits, considering that the assessee could not properly present its case before the lower authorities, in the interest of justice, we restore the matter to the file of the Assessing Officer

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

delay in filing the appeal is condoned. ITA Nos. 2339,2412,2413&2420/Ahd/2025 Hajimohmadsafi Abdulrehman Shaikh vs. DCIT Asst. Years –2012-13 to 2015-16 - 15– 42. On merits, considering that the assessee could not properly present its case before the lower authorities, in the interest of justice, we restore the matter to the file of the Assessing Officer

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

delay in filing the appeal is condoned. ITA Nos. 2339,2412,2413&2420/Ahd/2025 Hajimohmadsafi Abdulrehman Shaikh vs. DCIT Asst. Years –2012-13 to 2015-16 - 15– 42. On merits, considering that the assessee could not properly present its case before the lower authorities, in the interest of justice, we restore the matter to the file of the Assessing Officer

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

delay in filing the appeal is condoned. ITA Nos. 2339,2412,2413&2420/Ahd/2025 Hajimohmadsafi Abdulrehman Shaikh vs. DCIT Asst. Years –2012-13 to 2015-16 - 15– 42. On merits, considering that the assessee could not properly present its case before the lower authorities, in the interest of justice, we restore the matter to the file of the Assessing Officer

BHAGYALAXMI STEEL ROLLING MILL,MEHSANA vs. THE ITO, WARD-1, MEHSANA

In the result, appeal filed by the assessee is allowed

ITA 360/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad09 May 2025AY 2018-19

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), SHRI T.R. SENTHIL KUMAR (Judicial Member)

For Appellant: Shri Rushin Patel, A.RFor Respondent: Shri Ravindra, Sr. DR
Section 250Section 253Section 270A

condoning the delay and admitting the appeal of the assessee for adjudication. 10. Having said so, we shall now proceed to adjudicate the grounds raised before us which read as under: “1. The ld. CIT(A) has erred in law and on acts of the case, in sustaining addition of alleged cessation of liability of Rs.5,45

BABUBHAI PUNMAJI GEHLOT,AHMEDABAD vs. THE ITO, WARD-5(3)(3), AHMEDABAD

The appeals of the assessee are allowed for statistical purposes

ITA 1034/AHD/2019[2007-08]Status: DisposedITAT Ahmedabad23 Aug 2024AY 2007-08

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

For Appellant: Shri Nimesh Vayawala, A.RFor Respondent: Shri Ashok Kumar Suthar, Sr. DR
Section 143(3)Section 271(1)Section 271(1)(C)Section 271(1)(c)Section 44A

condone the delay in filing of appeal before learned CIT(A). 3. The Appellant craves leave to add, alter and amend any of the Grounds of Appeal on or before the hearing of the appeal.” 3. The brief facts of the case are that the assessee is an individual and is engaged in the business of trading of grains, grams

BABUBHAI PUNMAJI GEHLOT,AHMEDABAD vs. THE ITO, WARD-5(3)(3), AHMEDABAD

The appeals of the assessee are allowed for statistical purposes

ITA 1033/AHD/2019[2007-08]Status: DisposedITAT Ahmedabad23 Aug 2024AY 2007-08

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

For Appellant: Shri Nimesh Vayawala, A.RFor Respondent: Shri Ashok Kumar Suthar, Sr. DR
Section 143(3)Section 271(1)Section 271(1)(C)Section 271(1)(c)Section 44A

condone the delay in filing of appeal before learned CIT(A). 3. The Appellant craves leave to add, alter and amend any of the Grounds of Appeal on or before the hearing of the appeal.” 3. The brief facts of the case are that the assessee is an individual and is engaged in the business of trading of grains, grams

KETAN M CHALISHAZAR-HUF,AHMEDABAD vs. ITO, WARD-5(3)(1), AHMEDABAD

In the result, all the three appeals of the assessee(s) are allowed for statistical purposes

ITA 1884/AHD/2018[2010-11]Status: DisposedITAT Ahmedabad10 Jun 2019AY 2010-11

Bench: Shri Pramod Kumar & Shri Rajpal Yadavsl.

For Respondent: Shri L.P. Jain, Sr.DR
Section 249Section 253Section 3Section 5

45(2) of the IT Rules, 1962, appeal before the CIT(A) requires to be filed electronically and in order to file it electronically it is to be verified by Aadhar OTP or through digital signature. Both the above modes required OTP for verification on mobile number registered with UIDAI (Authority Maintaining Aadhar Database) The assessees have made application

KETAN M CHALISHAZAR,AHMEDABAD vs. ITO, WARD-5(3)(1), AHMEDABAD

In the result, all the three appeals of the assessee(s) are allowed for statistical purposes

ITA 1883/AHD/2018[2010-11]Status: DisposedITAT Ahmedabad10 Jun 2019AY 2010-11

Bench: Shri Pramod Kumar & Shri Rajpal Yadavsl.

For Respondent: Shri L.P. Jain, Sr.DR
Section 249Section 253Section 3Section 5

45(2) of the IT Rules, 1962, appeal before the CIT(A) requires to be filed electronically and in order to file it electronically it is to be verified by Aadhar OTP or through digital signature. Both the above modes required OTP for verification on mobile number registered with UIDAI (Authority Maintaining Aadhar Database) The assessees have made application

MAHENDRA J. CHALISHAZAR- HUF,AHMEDABAD vs. ITO, WARD-5(3)(1), AHMEDABAD

In the result, all the three appeals of the assessee(s) are allowed for statistical purposes

ITA 2136/AHD/2018[2010-11]Status: DisposedITAT Ahmedabad10 Jun 2019AY 2010-11

Bench: Shri Pramod Kumar & Shri Rajpal Yadavsl.

For Respondent: Shri L.P. Jain, Sr.DR
Section 249Section 253Section 3Section 5

45(2) of the IT Rules, 1962, appeal before the CIT(A) requires to be filed electronically and in order to file it electronically it is to be verified by Aadhar OTP or through digital signature. Both the above modes required OTP for verification on mobile number registered with UIDAI (Authority Maintaining Aadhar Database) The assessees have made application

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

section 10(23C)(iiiab)/(iiiac) of the Act and absence of tax consultant, constituting reasonable cause which was brought to his notice by filling an affidavit along with appeal papers before him. It is submitted that there being reasonable cause on the part of the appellant in filling appeal beyond statutory time limit such delay should have been condoned

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

section 10(23C)(iiiab)/(iiiac) of the Act and absence of tax consultant, constituting reasonable cause which was brought to his notice by filling an affidavit along with appeal papers before him. It is submitted that there being reasonable cause on the part of the appellant in filling appeal beyond statutory time limit such delay should have been condoned

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

section 10(23C)(iiiab)/(iiiac) of the Act and absence of tax consultant, constituting reasonable cause which was brought to his notice by filling an affidavit along with appeal papers before him. It is submitted that there being reasonable cause on the part of the appellant in filling appeal beyond statutory time limit such delay should have been condoned

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

section 10(23C)(iiiab)/(iiiac) of the Act and absence of tax consultant, constituting reasonable cause which was brought to his notice by filling an affidavit along with appeal papers before him. It is submitted that there being reasonable cause on the part of the appellant in filling appeal beyond statutory time limit such delay should have been condoned