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6 results for “condonation of delay”+ Capital Gainsclear

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Chennai660Mumbai651Kolkata379Delhi356Bangalore262Ahmedabad243Hyderabad235Jaipur191Pune170Chandigarh131Karnataka105Indore95Surat79Calcutta76Panaji64Lucknow62Nagpur54Visakhapatnam49Patna40Cuttack34Agra31Rajkot30Cochin27Raipur24Amritsar19SC13Jabalpur12Jodhpur12Varanasi10Ranchi9Dehradun8Guwahati7Allahabad6Telangana5Andhra Pradesh1Orissa1A.K. SIKRI N.V. RAMANA1

Key Topics

Section 253(3)15Section 143(3)7Condonation of Delay5Section 1473Section 43(5)3Section 1543Rectification u/s 1543

ARUP BANERJI,ALLAHABAD vs. DCIT, CIRCLE-1, ALLAHABAD

In the result, the appeal of the assessee is allowed

ITA 80/ALLD/2024[2014-15]Status: DisposedITAT Allahabad29 Nov 2024AY 2014-15

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2014-15 Arup Banerji, Vs. Deputy Commissioner Of 14/18, Elgin Road, Allahabad Income Tax, Circle-1, Allahabad Pan:Acupb7330A (Appellant) (Respondent) Assessee By: Sh. S.K. Jaiswal, C.A. Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 18.09.2024 Date Of Pronouncement: 29.11.2024 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), Nfac Dismissing His Appeal Against The Order Of The Dcit, Circle-1, Allahabad Passed On 30.12.2016. The Grounds Of Appeal Preferred By The Assessee Are As Under:- “1. Because The Learned Commissioner Of Income Tax (Appeals) Has Erred In Law & On Facts In Holding That Appellant Does Not Want To Pursue The Appeal & Dismissing Appeal Ex- Party Without Affording An Adequate & Effective Opportunity Of Being Heard. 2. Because The Learned Commissioner Of Income Tax (Appeals) Has Erred In Law & On Facts In Not Allowing The Set-Off Of Loss From Derivative Trading Of Rs. 66,05,524/- Brought Forward From Assessment Year 2008-09 Against The Current Year Income Of Rs. 60,19,056/- Earned From Derivative Trading. 3. Because The Learned Commissioner Of Income Tax (Appeals) Has Wrongly Conceived The Fact That Appellant Has Brought Forward Loss From Trading In 'Commodity Derivatives' As Per Clause (E) Of Section 43(5) Whereas The Appellant Has Brought Forward Loss From Trading In 'Derivative' As Per Clause

For Appellant: Sh. S.K. Jaiswal, C.AFor Respondent: Sh. A.K. Singh, Sr. DR
Section 43(5)

gain from any delay in filing of the appeal. Accordingly, he prayed that the delay may kindly be condoned. After considering these arguments, the delay of 2 days in filing 3 A.Y. 2014-15 Arup Banerji the appeal is condoned and the case is taken up for hearing on merits. Ld. AR further arguing the case, pointed out that

TRIVENI GLASS LIMITED,ALLAHABAD vs. INCOME TAX OFFICER WARD 2(3) , ALLAHABAD

In the result, the appeal filed by assessee in ITA no

ITA 19/ALLD/2020[2012-13]Status: DisposedITAT Allahabad14 Oct 2021AY 2012-13

Bench: Shri.Vijay Pal Rao& Shri Ramit Kochar

For Appellant: Ms. Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 143(3)Section 154Section 253(3)

condone the delay in filing of all these three appeals and proceed to adjudicate these three appeals on merits in accordance with law.We order accordingly. ITA No. 20/Alld/2020- AY 2012-13 3. First , we shall take up assessee’s appeal in ITA No. 20/Alld/2020 for ay: 2012-13 . The grounds of appeals raised by assessee in memo of appeal filed

TRIVENI GLASS LIMITED,ALLAHABAD vs. INCOME TAX OFFICER WARD 2(3), ALLAHABAD

In the result, the appeal filed by assessee in ITA no

ITA 21/ALLD/2020[2013-14]Status: DisposedITAT Allahabad14 Oct 2021AY 2013-14

Bench: Shri.Vijay Pal Rao& Shri Ramit Kochar

For Appellant: Ms. Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 143(3)Section 154Section 253(3)

condone the delay in filing of all these three appeals and proceed to adjudicate these three appeals on merits in accordance with law.We order accordingly. ITA No. 20/Alld/2020- AY 2012-13 3. First , we shall take up assessee’s appeal in ITA No. 20/Alld/2020 for ay: 2012-13 . The grounds of appeals raised by assessee in memo of appeal filed

TRIVENI GLASS LIMITED,ALLAHABAD vs. INCOME TAX OFFICER WARD 2(3), ALLAHABAD

In the result, the appeal filed by assessee in ITA no

ITA 20/ALLD/2020[2012-13]Status: DisposedITAT Allahabad14 Oct 2021AY 2012-13

Bench: Shri.Vijay Pal Rao& Shri Ramit Kochar

For Appellant: Ms. Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 143(3)Section 154Section 253(3)

condone the delay in filing of all these three appeals and proceed to adjudicate these three appeals on merits in accordance with law.We order accordingly. ITA No. 20/Alld/2020- AY 2012-13 3. First , we shall take up assessee’s appeal in ITA No. 20/Alld/2020 for ay: 2012-13 . The grounds of appeals raised by assessee in memo of appeal filed

ABDULLAH KHAN,BHADOHI vs. CIT (A), VARANASI

ITA 22/ALLD/2022[2008-09]Status: DisposedITAT Allahabad20 Dec 2022AY 2008-09

Bench: Shri.Vijay Pal Raoita Nos.22 & 23/Alld/2022 Ays: 2008-09 & 2011-12 Vs. The Commissioner Of Income Abdullah Khan, Takiya Kallan Shah, Main Road, Tax (Appeals), Varanasi District-Sant Ravidas Nagar (Bhadohi), U.P. Pan-Akypk9399L (Appellant) (Respondent) Assessee By: Sh. Arif Iqbal, Advocate Department By: Sh. A.K. Singh, Sr. D.R. Date Of Hearing: 12.12.2022 Date Of Pronouncement: 20.12.2022 O R D E R Shri Vijay Pal Rao: These Two Appeals By The Assessee Are Directed Against Two Separate Orders Of Cit(A), Both Dated 04.06.2019 For The Assessment Years 2008-09 & 2011-12, Respectively. 2. The Impugned Orders Of The Cit(A) Were Passed On 04.06.2019, Whereas These Appeals Have Been Filed By The Assessee On 01.07.2022, Therefore, The Delay Of More Than Two Years Is Required To Be Explained. The Assessee Has Filed The Applications For Condonation Of Delay & Submitted That The Assessee Could Not Receive The Impugned Orders Passed By The Cit(A) Till 20.03.2020 When The Assessee Obtained The Certified Copies Of The Above Orders. The Learned Ar Of The Assessee Has Further Submitted That The Counsel Who Was Appearing For The Assessee Also Did Not Communicate About The Impugned Orders Passed By The Cit(A) Therefore, The Assessee Was Having No Knowledge About The Impugned Orders. He Has Further Submitted That When The Orders Were Received By The Assessee, It Was Covid-19

For Appellant: Sh. Arif Iqbal, AdvocateFor Respondent: Sh. A.K. Singh, Sr. D.R

condone delay) and termination of proceedings. 6. As prayed for by learned Senior Counsel, M.A. No. 29 of 2022 is dismissed as withdrawn.” 5. Thus, the delay in filing the present appeal upto 30.06.2022 is covered by the judgment of Hon’ble Supreme Court and therefore, the appeals filed on 01.07.2022 are admitted as valid appeals for adjudication on merits

AROTI GHOSH,ALLAHABAD vs. INCOME TAX OFFICER WARD-1(1), ALLAHABAD

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

ITA 23/ALLD/2025[2008-09]Status: DisposedITAT Allahabad04 Jun 2025AY 2008-09

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 10(38)Section 143(2)Section 143(3)Section 147Section 234ASection 69

condonation of delay and there is mismatch in particular of challan of appeal filing fee as furnished in Form No. 35 and copy of challan furnished. I.T.A. No.23/Alld/2025 Assessment Year:2008-09 2 2. BECAUSE the NFAC has failed to appreciate the fact that appellant has filed appeal manually in Form No. 35 on 26.04.2016 vide Acknowledgement No. Book