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5 results for “condonation of delay”+ Section 249(4)(b)clear

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Key Topics

Section 143(1)12Section 106Section 36(1)(va)5Section 249(4)4Section 139(1)2Section 2(24)(x)2Section 253(3)2Penalty2Natural Justice

KANODIA INVESTMENT PVT. LTD.,,ALLAHABAD vs. DCIT(CPC), BENGALURU

ITA 8/ALLD/2022[2015-16]Status: HeardITAT Allahabad19 Jul 2022AY 2015-16

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2015-16 Kanodia Investments Private Deputy Commissioner Of Limited Income Tax 1, Lukerganj, Allahabad, U.P. V. Centralized Processing Centre Bengaluru Pan: Aabck0604Q (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri A.K.Singh, Sr. DR
Section 143(1)Section 249(2)(b)

delay of around 4 years , i.e. 1473 days, beyond the time prescribed under the provisions of Section 249(2)(b) of the 1961 Act. The ld. Sr. DR submitted that the assessee did not show sufficient cause before ld. CIT(A) for filing its appeal late beyond the time provided under the 1961 Act , and thus

COMMERCIAL AUTO SALES PVT. LTD.,,ALLAHABAD vs. ASSISTANT DIRECTOR OF INCOME TAX CENTRALIZED PROCESSING CENTRE, BENGALURU

In the result, appeal filed by the assessee is in ITA No

2
Condonation of Delay2
ITA 15/ALLD/2021[2019-20]Status: DisposedITAT Allahabad20 Jan 2022AY 2019-20

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh.S K Jaiswal, CAFor Respondent: Sh. A.K. Singh, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)Section 43B

condoned. In the present case we are concerned with the law as it stood prior to the amendment of section 43B. In the circumstances, the assessee was entitled to claim the benefit in section 43B for that period particularly in view of the fact that he has contributed to provident fund before filing of the return. Special leave petition

GYAN VIKAS SAMITI,AMBEDKAR NAGAR vs. THE INCOME TAX OFFICER , AMBEDKAR NAGAR

In the result, the impugned orders of the Ld

ITA 7/ALLD/2025[2010-11]Status: DisposedITAT Allahabad30 Sept 2025AY 2010-11

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

For Appellant: (Application)For Respondent: Shri A. K. Singh, Sr. CIT(DR)
Section 10Section 249(4)Section 253(3)

section 253(3) of IT Act. The assessee has submitted applications for condonation of delay, supported by affidavit. The Ld. Sr. Departmental Representative for Revenue did not express any objection to the delay being condoned. Being satisfied with the reasons stated in application seeking condonation of delay in filing of these appeals; we condone the delay in filing of these

GYAN VIKAS SAMITI ,AMBEDKAR NAGAR vs. THE INCOME TAX OFFICER, AMBEDKAR NAGAR

In the result, the impugned orders of the Ld

ITA 8/ALLD/2025[2010-11]Status: DisposedITAT Allahabad30 Sept 2025AY 2010-11

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

For Appellant: (Application)For Respondent: Shri A. K. Singh, Sr. CIT(DR)
Section 10Section 249(4)Section 253(3)

section 253(3) of IT Act. The assessee has submitted applications for condonation of delay, supported by affidavit. The Ld. Sr. Departmental Representative for Revenue did not express any objection to the delay being condoned. Being satisfied with the reasons stated in application seeking condonation of delay in filing of these appeals; we condone the delay in filing of these

ALOK RAI,ALLAHBAD vs. INCOME TAX OFFICER NFAC DELHI, ALLAHABAD

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

ITA 48/ALLD/2025[2014-15]Status: DisposedITAT Allahabad05 Jun 2025AY 2014-15

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 115BSection 144Section 144ASection 147Section 249(2)Section 249(3)Section 56(2)(vii)Section 69

b) of the Act. The assessment order was passed ex-parte qua the assessee. Being aggrieved, the assessee carried the matter in appeal before the learned CIT(A). Vide impugned appellate order dated 20/01/2025, the assessee’s appeal was dismissed by the learned CIT(A). The learned CIT(A) did not decide the assessee’s appeal on merits. The assessee