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129 results for “condonation of delay”+ Section 83clear

Sorted by relevance

Patna490Mumbai410Chennai405Delhi391Kolkata287Bangalore170Hyderabad163Ahmedabad129Karnataka124Pune119Chandigarh114Jaipur108Nagpur100Indore69Surat63Rajkot53Calcutta41Lucknow39Cuttack38Cochin36Panaji36Amritsar26Raipur19Visakhapatnam13Agra13Guwahati12SC11Varanasi6Telangana5Jabalpur5Jodhpur3Allahabad3Ranchi3Orissa2Andhra Pradesh2Rajasthan1Punjab & Haryana1Himachal Pradesh1

Key Topics

Addition to Income48Section 143(3)47Section 26341Disallowance39Section 1137Section 14732Section 13230Section 271(1)(c)28Section 37

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

delay filed by the assessee. Smt Neelu Sanjay Gupta Vs. DCIT AY : 2013-14 2 3. Before proceeding to deal with the condonation application, it is necessary to bring out a brief background of the case before us. In the impugned case, assessment was framed under Section 143(3) of the Act, making addition of loans and advances allegedly received

Showing 1–20 of 129 · Page 1 of 7

28
Section 14426
Penalty23
Deduction21

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

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

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

GYANDEEP CHARITABLE TRUST,AHMEDABAD vs. THE ADIT, CPC, BENGALURU NOW THE ITO, WARD-3(3)(1), AHMEDABAD

In the result, assessee's appeal is allowed for statistical purposes

ITA 555/AHD/2023[2021-22]Status: DisposedITAT Ahmedabad03 Jan 2024AY 2021-22

Bench: Shri Waseem Ahmedआयकरअपीलसं./Ita No. 555/Ahd/2023 धििाधरणवरध/Asstt. Year: 2021-2022 Gyandeep Charitable Trust, A.D.I.T, A/204, Ashutosh Apt., Vs. Cpc, B/H. St. Xaviers School, Bengaluru, Naranpura, Now Ahmedabad-380013. Income Tax Officer, Ward-3(3)(1), Pan: Aactg0352M Ahmedabad.

For Appellant: Shri S.N Divatia, A.RFor Respondent: Ms. Saumya Pandey Jain, Sr.D.R
Section 11Section 12ASection 12A(1)(b)Section 139(1)Section 143(1)

83,230.00 dated 8-1-2022 However, while Asstt. Year 2021-2022 2 processing the return u/s 143(1) of the Act, the exemption claimed u/s 11 of the Act was denied and the income was assessed at Rs. 2,68,841.00 only. 4. Aggrieved assessee preferred an appeal before the ld. CIT(A) who dismissed the same while observing

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

83 Taxmann.com 78 (Gujarat). It is seen that decision of Hon'ble Gujarat High Court was relied upon by the appellant before the AO, as stated on Page 10 of the assessment order, yet the AO has not dealt with this judgement in his orders, though he has himself relied upon the Hon'ble ITAT decision in AUDA case, which

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

83 Taxmann.com 78 (Gujarat). It is seen that decision of Hon'ble Gujarat High Court was relied upon by the appellant before the AO, as stated on Page 10 of the assessment order, yet the AO has not dealt with this judgement in his orders, though he has himself relied upon the Hon'ble ITAT decision in AUDA case, which

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

83 Taxmann.com 78 (Gujarat). It is seen that decision of Hon'ble Gujarat High Court was relied upon by the appellant before the AO, as stated on Page 10 of the assessment order, yet the AO has not dealt with this judgement in his orders, though he has himself relied upon the Hon'ble ITAT decision in AUDA case, which

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

83 Taxmann.com 78 (Gujarat). It is seen that decision of Hon'ble Gujarat High Court was relied upon by the appellant before the AO, as stated on Page 10 of the assessment order, yet the AO has not dealt with this judgement in his orders, though he has himself relied upon the Hon'ble ITAT decision in AUDA case, which

VADODARA URBAN DEVELOPMENT AUTHORITY,VADODARA vs. THE ACIT, CIRCLE-2 (EXEMP), AHMEDABAD

In the result, the appeal of the Department is dismissed

ITA 344/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

83 Taxmann.com 78 (Gujarat). It is seen that decision of Hon'ble Gujarat High Court was relied upon by the appellant before the AO, as stated on Page 10 of the assessment order, yet the AO has not dealt with this judgement in his orders, though he has himself relied upon the Hon'ble ITAT decision in AUDA case, which

VADODARA URBAN DEVELOPMENT AUTHORITY,VADODARA vs. THE ACIT, CIRCLE-2 (EXEMP), AHMEDABAD

In the result, the appeal of the Department is dismissed

ITA 343/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

83 Taxmann.com 78 (Gujarat). It is seen that decision of Hon'ble Gujarat High Court was relied upon by the appellant before the AO, as stated on Page 10 of the assessment order, yet the AO has not dealt with this judgement in his orders, though he has himself relied upon the Hon'ble ITAT decision in AUDA case, which

REAL CARGO MUMBAI,ARVALLI vs. THE ITO, WARD-1, MODASA

In the result, the appeal of the assessee in ITA No

ITA 268/AHD/2024[2010-11]Status: DisposedITAT Ahmedabad30 Aug 2024AY 2010-11

Bench: Income-Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad. This Appeal In Ita No.268/Ahd/2024 For Assessment Year 2010-11, Is Filed By The Assessee Before Income Tax Appellate Tribunal, Ahmedabad Division Bench, Ahmedabad Has Arisen From The Appellate Order Dated 25.09.2023 Passed By Ld. Commissioner Of Income-Tax(Appeals), Nfac, Delhi U/S. 250 Of The Income- Tax Act,1961 , Vide Din & Order No. Itba/Nfac/S/250/2023- 24/1056508501(1), Which Has In Turn Arisen From The Assessment Order Dated 18.12.2018 Passed By The Assessing Officer U/S. 143(3) Read With Section 254 Of The Income-Tax Act 1961. 2. The Grounds Of Appeal Raised By The Assessee In Memo Of Appeal Filed With The Income Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad , Reads As Under:-

For Appellant: Shri S.N.Divatia ,Advocate & ShriFor Respondent: Shri Akhilendra Pratap Yadav,CIT-DR
Section 143(3)Section 189(1)Section 250Section 253(3)Section 254Section 40

83 days beyond the time prescribed u/s 253(3) of the 1961 Act. The ld. CIT-DR fairly submitted that the matter is left to the discretion of the Bench, although the department has objection to the aforesaid delay. One of the reasons for the delay as averred by the assessee in its application for delay in filing this appeal

THE ANKLAV MERCANTILE CO-OP CREDIT SOCIETY LTD.,ANAND vs. DCIT CIRCLE 1(1)(1), VADODARA, VADODARA

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

ITA 685/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad28 Jul 2025AY 2022-23

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Ms. Preyashi Tated, ARFor Respondent: Shri Sher Singh, CIT DR
Section 142(1)Section 144Section 144BSection 249(2)Section 68Section 69Section 80PSection 80P(2)(d)

83,04,780/- and penalty proceedings were also initiated. 4. In appeal, CIT(Appeals) dismissed the appeal filed by the assessee on the ground that it was filed with an inordinate delay of 242 days beyond the prescribed limitation period under section 249(2) of the Income Tax Act, 1961. The assessment order under section 144 read with section 144B

ALANG STEEL RECYCLING PRIVATE LIMITED,BHAVNAGAR vs. THE PR. CIT-1, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1605/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad16 Jan 2026AY 2018-19

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyalalang Steel Recycling The Pr. Cit-1, Private Limited Vs. Ahmedabad – 380 015 Ground Floor, Shop No.G-1 Sukun-1, Bhilwara Circle Bhavnagar – 364 001 [ Pan: Aamca 4837 A ] (Appellant) .. (Respondent) Assessee Represented By : Shri Parimalsinh B. Parmar, Ar Revenue Represented By : Shri R.P. Rastogi, Cit-Dr 08.12.2025 Date Of Hearing Date Of Pronouncement 16.01.2026

Section 263Section 37Section 69C

condonation of delay of 83 days in filing the present appeal. The said application is supported by a duly sworn affidavit of Ms. Dimple Arvindbhai Modi, Director of the assessee-company, explaining the reasons for the delay. 4. On perusal of the application and the affidavit, it is noticed that the impugned order under section

MINESH BIPINBHAI PATEL,VADODARA vs. THE DY.CIT, CENTRAL CIRCLE-1, VADODARA

In the result the appeal of the assessee for A

ITA 650/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad29 Jul 2025AY 2016-17

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokarit(Ss)A No.23/Ahd/2024 Asstt.Year : 2015-16 & Asstt.Year 2016-17 Minesh Bipinbhai Patel The Dcit, Cent.Cir.1 10, Shantivan Society Vs. Race Course Sussen Tarsali Road Vadodara. Makarpura Vadodara 390 010. Pan : Acqpp 7756 G (Appellant) (Respondent) Assessee By : Shri Tushar Hemani, Sr.Advocate Revenue By : Shri Sher Singh, Cit-Dr & Shri Hargovind Singh, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 24/07/2025 घोषणा की तारीख /Date Of Pronouncement: 29/07/2025 आदेश/O R D E R आदेश आदेश आदेश

For Appellant: Shri Tushar Hemani, Sr.AdvocateFor Respondent: Shri Sher Singh, CIT-DR and Shri Hargovind Singh, Sr.DR
Section 132Section 139(1)Section 143(3)Section 153ASection 250

delay of 153 days in filing both the appeals is condoned, and the appeals are admitted for adjudication on merits. 3. Facts of the Case 3.1 For A.Y. 2015–16, the assessee had originally filed his return of income under section 139(1) of the Act on 31.08.2015, declaring total income of Rs.1

DASRATHSINH GHANSHYAMSINH CHUDASAMA,BHAVNAGAR vs. THE PR. COMMISSIONER OF INCOME-TAX-6, AHMEDABAD, AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 223/AHD/2021[2015-16]Status: DisposedITAT Ahmedabad08 Aug 2024AY 2015-16

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

Section 115BSection 143(1)Section 143(2)Section 263Section 68

83) 6. The Ld. DR submitted that the Assessing Officer in the Assessment Order passed under Section 143(3) of the Act should have been made addition in consonance of Section 68 of the Act and thereby the tax should have been calculated as per Section 115BBE of the Act which the Assessing Officer failed to do so and, therefore

ARCHANABEN RAJENDRASINGH DEVAL,AHMEDABAD vs. THE INCOME TAX OFFICER, TDS WARD-1,, AHMEDABAD

In the result, the appeal filed by the assessee is allowed, as indicated\nabove

ITA 1465/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad02 Apr 2025AY 2015-16

Bench: SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER\nAND\nSHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER\nआयकर अपील सं/ITA No.1465/Ahd/2024\nनिर्धारण वर्ष / Assessment Year : 2015-16\nArchanaben Rajendrasingh\nDeval\nबनाम /\nv/s.\nThe Income Tax Officer\nTDS Ward-1,\nAhmedabad – 380 014\n42, Tirth Bhumi Co-op. Society\nNear Dhara Soap Factory\nNikol Gam Road,\nNikol, Ahmedabad – 382 350\nस्थायी लेखा सं./PAN: AHZPD 2745 D\n(अपीलार्थी/ Appellant)\n(प्रत्यर्थी/ Respondent)\nAssessee by :\nShri Jaimin Sha

For Appellant: \nShri Jaimin Shah, ARFor Respondent: \nShri B.P. Srivastava, Sr.DR
Section 194ISection 201(1)Section 250

83,680/- respectively – and\nhence, payment to each seller was below Rs.50 lakhs.\n4. 1. In addition to the above, the assessee further submitted that the AO\nhad erred in treating her as an assessee-in-default under section 201(1) of the\nAct without satisfying the conditions laid down in the Explanation to section\n191

KAD STEEL ROLLING MILLS,AHMEDABAD vs. INCOME TAX OFFICER, WARD - 2, TDS, ASHRAM ROAD,

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

ITA 652/AHD/2025[2013-14]Status: DisposedITAT Ahmedabad25 Aug 2025AY 2013-14

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Divya Agarwal, ARFor Respondent: Shri Rajenkumar M Vasavda, Sr. DR
Section 119(2)(b)Section 201Section 201(1)

condone delays in the filing of statutory forms like Form No. 15G/H, since such powers lie only with the CBDT under section 119(2)(b) of the Act. Consequently, finding the AO’s action in line with the provisions of law, the CIT(A) upheld the order passed under section 201(1) and 201(1A) and confirmed the demand

THE DCIT CIRCLE-1(1)(1), VADODARA vs. SHRI CHIMANBHAI JOITRAM PATEL, VADODARA

In the result, the appeal preferred by the Revenue is dismissed

ITA 591/AHD/2020[2014-15]Status: DisposedITAT Ahmedabad10 Apr 2024AY 2014-15

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedआयकरअपीलसं./I.T.A. No. 591/Ahd/2020 (निर्धररवरध/ Assessment Years : 2014-15)

For Appellant: Shri Hemant Suthar, A.RFor Respondent: Date of Hearing
Section 143(3)Section 145(3)Section 43BSection 68

condone the delay in filing the appeal by the Revenue and proceed to adjudicate the issue on merit. 4. The first issue raised by the Revenue is that the Ld. CIT(A) erred in rejecting the addition made by the AO for Rs. 56,95,814/- on estimated basis after rejecting the books of accounts under Section

VAISHALI BABUBHAI PATEL,AHMEDABAD vs. THE PR. CIT-3, AHMEDABAD

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

ITA 380/AHD/2020[2015-16]Status: DisposedITAT Ahmedabad10 Apr 2024AY 2015-16

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकरअपीलसं./ Ita No. 380/Ahd/2020 धििाधरणवरध/Asstt. Year: 2015-2016 Vaishali Babubhai Patel, The Principal Commissioner B-201, Vs. Of Income Tax-3, Gala Gardenia Apartments, Ahmedabad. Nr. Safal Parisar, South Bopal, Ahmedabad-380058. Pan: Abdpp0233G

For Appellant: Shri Tushar Hemani, Sr.Advocate with Shri Parimalsinh B Parmar, ARFor Respondent: Shri Durga Dutt, CIT. DR
Section 143(3)Section 263Section 54F

condone the delay in filing the appeal by the assessee and proceed to adjudicate the issue on merit. 3. The only issue raised by the assessee is that the Ld. PCIT under section 263 of the Act erred in holding the assessment framed u/s 143(3) of the Act, as erroneous in so far prejudicial to the interest