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14 results for “condonation of delay”+ Section 69clear

Sorted by relevance

Mumbai334Chennai318Delhi242Ahmedabad200Kolkata172Hyderabad170Jaipur150Pune123Bangalore105Chandigarh71Surat70Indore66Amritsar57Rajkot50Visakhapatnam45Lucknow37Nagpur36Patna29Raipur27Cochin18Cuttack15Allahabad14SC13Dehradun12Jodhpur12Agra9Guwahati7Jabalpur7Panaji6Ranchi3Varanasi3

Key Topics

Section 25021Section 14714Section 6912Addition to Income10Section 1449Section 1488Section 115B7Natural Justice7Limitation/Time-bar

RAM KUMAR MAURYA,BHADOHI vs. ITO, WARD - 1(5), BHADOHI, BHADOHI

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

ITA 140/ALLD/2025[2012-13]Status: DisposedITAT Allahabad21 Nov 2025AY 2012-13

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2012-13 Ram Kumar Maurya V. The Income Tax Officer Parkritkar Khamaria Ward 1(5) Bhadohi (U.P) Bhadohi Tan/Pan:Babpm1314H (Appellant) (Respondent) Appellant By: Shri Ashish Bansal, Advocate Respondent By: Shri A. K. Singh, D.R. O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 22.07.2024, Passed By The Addl/Jcit(A)-6, Kolkata For Assessment Year 2012-13. 2.0 The Brief Facts Of The Case Are That The Assessee Had Not Filed The Return Of Income For The Year Under Consideration. On The Basis Of The Information In Possession Of The Income Tax Department That The Assessee Had Made Cash Deposits To The Tune Of Rs.12,84,330/- In His Saving Bank Account No.28260100004067 Maintained With Bank Of Baroda, Khamaria Branch, Bhadohi, The Case Of The Assessee Was Reopened Under Section 147 Of The Income Tax Act, 1961 (Hereinafter Called “The Act’) After Issuing Notice Under Section 148 Of The Act. In Response To The Statutory Notice Issued By The Assessing Officer

For Appellant: Shri Ashish Bansal, AdvocateFor Respondent: Shri A. K. Singh, D.R
Section 133(6)Section 143(2)Section 144Section 147
6
Condonation of Delay5
Section 2(30)4
Section 6(1)4
Section 148
Section 250
Section 282
Section 69

section 69 of the Act is wholly erroneous. 7. BECAUSE the memorandum of appeal filed by the appellant before the CIT(Appeals) in Form 35 had specifically opted out of receipt of notices/communication from his office through email but despite that no hard/physical copy of any notice intimating fixation of appeal was ever served upon the appellant, accordingly

HUSHN JAHAN,AMETHI vs. INCOME TAX OFFICER AMETHI, AMETHI

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

ITA 68/ALLD/2025[2017-18]Status: DisposedITAT Allahabad21 Nov 2025AY 2017-18

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2017-18 Hushn Jahan V. The Income Tax Officer Palpur Raebareli Road Amethi Jagdishpur, Musfirkhana Amethi (U.P) Tan/Pan:Autpj9095P (Appellant) (Respondent) Appellant By: Shri Shubham Singh, C.A. Respondent By: Shri A. K. Singh, D.R. O R D E R

For Appellant: Shri Shubham Singh, C.AFor Respondent: Shri A. K. Singh, D.R
Section 115BSection 133(6)Section 142(1)Section 142(1)(i)Section 144Section 69A

69 of the Act; (8) Link between business receipts and cash deposited (in Bank Account) was established before ld. Assessing Officer by submitting: (a) Computation of Income wherein appellant had offered income of Rs.10,15,042/- by computing the same under section 44AD, against the turnover of Rs.1,26,88,021/-; (b) Such Turnover exceeded/covered the total credits in bank

SHERVANI SUGAR SYNDICATE LIMITED,C/O B. K. KAPUR CO. vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

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

ITA 137/ALLD/2025[2012-13]Status: DisposedITAT Allahabad30 Sept 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriaassessment Year: 2012-13 Shervani Sugar Syndicate V. National Faceless Limited Assessment Centre 17, Navyug Market, Ghaziabad- Delhi. 201001. Pan:Aadcs3658L (Appellant) (Respondent) Assessment Year: 2012-13 Shervani Sugar Syndicate V. Dc/Acit-2, Allahabad Limited Office Of The Assistant C/O 17, Navyug Market, Commissioner Of Income Ghaziabad-201001. Tax, Allahabad, Allahabad-211001. Pan:Aadcs3658L (Appellant) (Respondent) Appellant By: Shri Madhav Kapur Respondent By: Shri A. K. Singh, Sr. Dr Date Of Hearing: 23 09 2025 Date Of Pronouncement: 30 09 2025 O R D E R

For Appellant: Shri Madhav KapurFor Respondent: Shri A. K. Singh, Sr. DR
Section 147Section 253(3)

69,22,628/-. 6. That each ground is independent and without prejudice to each other and requires separate adjudication. 7. That the assessee craves to add, alter or amend the grounds of appeal at any stage and all the grounds are without prejudice to each other.” 2. These appeals have been filed by the assessee, beyond time limit prescribed under

SHERVANI SUGAR SYNDICATE LIMITED,GHAZIABAD vs. DC/ACIT-2, ALLAHABAD, ALLAHABAD

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

ITA 138/ALLD/2025[2012-13]Status: DisposedITAT Allahabad30 Sept 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriaassessment Year: 2012-13 Shervani Sugar Syndicate V. National Faceless Limited Assessment Centre 17, Navyug Market, Ghaziabad- Delhi. 201001. Pan:Aadcs3658L (Appellant) (Respondent) Assessment Year: 2012-13 Shervani Sugar Syndicate V. Dc/Acit-2, Allahabad Limited Office Of The Assistant C/O 17, Navyug Market, Commissioner Of Income Ghaziabad-201001. Tax, Allahabad, Allahabad-211001. Pan:Aadcs3658L (Appellant) (Respondent) Appellant By: Shri Madhav Kapur Respondent By: Shri A. K. Singh, Sr. Dr Date Of Hearing: 23 09 2025 Date Of Pronouncement: 30 09 2025 O R D E R

For Appellant: Shri Madhav KapurFor Respondent: Shri A. K. Singh, Sr. DR
Section 147Section 253(3)

69,22,628/-. 6. That each ground is independent and without prejudice to each other and requires separate adjudication. 7. That the assessee craves to add, alter or amend the grounds of appeal at any stage and all the grounds are without prejudice to each other.” 2. These appeals have been filed by the assessee, beyond time limit prescribed under

MOHAMMAD GHUFRAN,KAUSHAMBI vs. ITO - 2(5), KAUSHAMBI

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

ITA 126/ALLD/2025[2017-18]Status: DisposedITAT Allahabad21 Nov 2025AY 2017-18

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2017-18 Mohammad Ghufran V. The Income Tax Officer 2(5) Hazratganj Kaushambi Karari Manjhanpur Kaushambi (U.P) Tan/Pan:Bpfpg0938A (Appellant) (Respondent) Appellant By: Shri Mohit Singh Respondent By: Shri A. K. Singh, D.R. O R D E R

For Appellant: Shri Mohit SinghFor Respondent: Shri A. K. Singh, D.R
Section 115BSection 133(6)Section 144Section 147Section 148Section 69

sections 271AAC and 271F of the Act, separately. 2.2 Aggrieved, the Assessee preferred an appeal before the NFAC, which dismissed the appeal of the assessee ex-parte qua the assessee and confirmed the order of the AO. 2.3 Now, the assessee has approached this Tribunal challenging the order of the NFAC, by raising the following grounds of appeal: 1. Because

SANKAR LAL JAISWAL,,ALLAHABAD vs. ITO- 1(5), ALLAHABAD

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

ITA 80/ALLD/2025[2017-18]Status: DisposedITAT Allahabad28 Aug 2025AY 2017-18

Bench: SH. SUBHASH MALGURIA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Sh. A.K. Singh, Sr. DR
Section 144Section 250

69,631/- and Rs.1,68,000/- are incorrect and contrary to the actual facts of the case. 6. That in any view of the matter the assessee reserves his right to take any further ground of appeal before hearing of the appeal.” 2. It is seen from the memo of appeal that the appeal is delayed by over a year

MOHAMMAD SAHADAT ALI,FATEHPUR vs. AO NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, appeals in ITA No

ITA 138/ALLD/2024[2013-14]Status: DisposedITAT Allahabad29 Nov 2024AY 2013-14

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.138, 139,147 & 148/Alld/2024 A.Ys. 2013-14 & 2014-15 Mohammad Sahadat Ali, Vs. Income Tax Officer, Sayyad Nagar, Khakhreru, National Faceless Assessment Khaga, Fatehpur Centre Pan:Cunpa0977K (Appellant) (Respondent) Assessee By: Sh. Aditya Chhajed & Sh. Shivang, Advocates Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 21.10.2024 Date Of Pronouncement: 29.11.2024 O R D E R Per Nikhil Choudhary, A.M.: These Four Appeals Have Been Filed By The Assessee Against The Orders Of The Ld. Cit(A), Nfac Under Section 250 Of The Income Tax Act, 1961 For The A.Y. 2013-14 & 2014-15 Vide Separate Orders Dated 8.07.2024. The Grounds Of Appeal In All These Cases Are Identical & Are Reproduced As Under:- “1. On The Facts & Circumstances Of The Case, The Order Passed By The Commissioner Of Income Tax (Appeals) National Faceless Appeal Centre (Nfac). Delhi U/S 250 Of The Act Is Bad Both In The Eye Of Law & On Facts. 2. On The Facts & In The Circumstances Of The Case & In Law, The Ld. Cit (A) (Nfac) Erred In Dismissing The Appeal Filed By The Appellant On The Grounds Of Non-Submission Of Documents By The Appellant Without Considering The Submitted Document & The Facts Of The Case. The Appellant, Therefore, Prays That The Impugned Order Be Set Aside. A.Ys. 2013-14 & 2014-15 Mohammad Sahadat Ali

For Appellant: Sh. Aditya Chhajed & Sh. ShivangFor Respondent: Sh. A.K. Singh, Sr. DR
Section 115BSection 2(30)Section 250Section 6(1)Section 69

69 r.w. section 115BBE of the Act, whereas the appellant in his appeal had duly disclosed the source of his bank transactions being his income from job outside India. 6. That the order passed by the Ld. NFAC is arbitrary and suffers from harshness in imposing such a high-income tax on the bank transactions not taxable in India

MOHAMMAD SAHADAT ALI,FATEHPUR vs. AO NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, appeals in ITA No

ITA 139/ALLD/2024[2014-15]Status: DisposedITAT Allahabad29 Nov 2024AY 2014-15

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.138, 139,147 & 148/Alld/2024 A.Ys. 2013-14 & 2014-15 Mohammad Sahadat Ali, Vs. Income Tax Officer, Sayyad Nagar, Khakhreru, National Faceless Assessment Khaga, Fatehpur Centre Pan:Cunpa0977K (Appellant) (Respondent) Assessee By: Sh. Aditya Chhajed & Sh. Shivang, Advocates Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 21.10.2024 Date Of Pronouncement: 29.11.2024 O R D E R Per Nikhil Choudhary, A.M.: These Four Appeals Have Been Filed By The Assessee Against The Orders Of The Ld. Cit(A), Nfac Under Section 250 Of The Income Tax Act, 1961 For The A.Y. 2013-14 & 2014-15 Vide Separate Orders Dated 8.07.2024. The Grounds Of Appeal In All These Cases Are Identical & Are Reproduced As Under:- “1. On The Facts & Circumstances Of The Case, The Order Passed By The Commissioner Of Income Tax (Appeals) National Faceless Appeal Centre (Nfac). Delhi U/S 250 Of The Act Is Bad Both In The Eye Of Law & On Facts. 2. On The Facts & In The Circumstances Of The Case & In Law, The Ld. Cit (A) (Nfac) Erred In Dismissing The Appeal Filed By The Appellant On The Grounds Of Non-Submission Of Documents By The Appellant Without Considering The Submitted Document & The Facts Of The Case. The Appellant, Therefore, Prays That The Impugned Order Be Set Aside. A.Ys. 2013-14 & 2014-15 Mohammad Sahadat Ali

For Appellant: Sh. Aditya Chhajed & Sh. ShivangFor Respondent: Sh. A.K. Singh, Sr. DR
Section 115BSection 2(30)Section 250Section 6(1)Section 69

69 r.w. section 115BBE of the Act, whereas the appellant in his appeal had duly disclosed the source of his bank transactions being his income from job outside India. 6. That the order passed by the Ld. NFAC is arbitrary and suffers from harshness in imposing such a high-income tax on the bank transactions not taxable in India

MOHAMMAD SAHADAT ALI,FATEHPUR vs. INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE

In the result, appeals in ITA No

ITA 147/ALLD/2024[2013-14]Status: DisposedITAT Allahabad29 Nov 2024AY 2013-14

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.138, 139,147 & 148/Alld/2024 A.Ys. 2013-14 & 2014-15 Mohammad Sahadat Ali, Vs. Income Tax Officer, Sayyad Nagar, Khakhreru, National Faceless Assessment Khaga, Fatehpur Centre Pan:Cunpa0977K (Appellant) (Respondent) Assessee By: Sh. Aditya Chhajed & Sh. Shivang, Advocates Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 21.10.2024 Date Of Pronouncement: 29.11.2024 O R D E R Per Nikhil Choudhary, A.M.: These Four Appeals Have Been Filed By The Assessee Against The Orders Of The Ld. Cit(A), Nfac Under Section 250 Of The Income Tax Act, 1961 For The A.Y. 2013-14 & 2014-15 Vide Separate Orders Dated 8.07.2024. The Grounds Of Appeal In All These Cases Are Identical & Are Reproduced As Under:- “1. On The Facts & Circumstances Of The Case, The Order Passed By The Commissioner Of Income Tax (Appeals) National Faceless Appeal Centre (Nfac). Delhi U/S 250 Of The Act Is Bad Both In The Eye Of Law & On Facts. 2. On The Facts & In The Circumstances Of The Case & In Law, The Ld. Cit (A) (Nfac) Erred In Dismissing The Appeal Filed By The Appellant On The Grounds Of Non-Submission Of Documents By The Appellant Without Considering The Submitted Document & The Facts Of The Case. The Appellant, Therefore, Prays That The Impugned Order Be Set Aside. A.Ys. 2013-14 & 2014-15 Mohammad Sahadat Ali

For Appellant: Sh. Aditya Chhajed & Sh. ShivangFor Respondent: Sh. A.K. Singh, Sr. DR
Section 115BSection 2(30)Section 250Section 6(1)Section 69

69 r.w. section 115BBE of the Act, whereas the appellant in his appeal had duly disclosed the source of his bank transactions being his income from job outside India. 6. That the order passed by the Ld. NFAC is arbitrary and suffers from harshness in imposing such a high-income tax on the bank transactions not taxable in India

MOHAMMAD SAHADAT ALI,FATEHPUR vs. AO (NATIONAL FACELESS ASSESSMENT CENTRE), DELHI

In the result, appeals in ITA No

ITA 148/ALLD/2024[2014-15]Status: DisposedITAT Allahabad29 Nov 2024AY 2014-15

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.138, 139,147 & 148/Alld/2024 A.Ys. 2013-14 & 2014-15 Mohammad Sahadat Ali, Vs. Income Tax Officer, Sayyad Nagar, Khakhreru, National Faceless Assessment Khaga, Fatehpur Centre Pan:Cunpa0977K (Appellant) (Respondent) Assessee By: Sh. Aditya Chhajed & Sh. Shivang, Advocates Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 21.10.2024 Date Of Pronouncement: 29.11.2024 O R D E R Per Nikhil Choudhary, A.M.: These Four Appeals Have Been Filed By The Assessee Against The Orders Of The Ld. Cit(A), Nfac Under Section 250 Of The Income Tax Act, 1961 For The A.Y. 2013-14 & 2014-15 Vide Separate Orders Dated 8.07.2024. The Grounds Of Appeal In All These Cases Are Identical & Are Reproduced As Under:- “1. On The Facts & Circumstances Of The Case, The Order Passed By The Commissioner Of Income Tax (Appeals) National Faceless Appeal Centre (Nfac). Delhi U/S 250 Of The Act Is Bad Both In The Eye Of Law & On Facts. 2. On The Facts & In The Circumstances Of The Case & In Law, The Ld. Cit (A) (Nfac) Erred In Dismissing The Appeal Filed By The Appellant On The Grounds Of Non-Submission Of Documents By The Appellant Without Considering The Submitted Document & The Facts Of The Case. The Appellant, Therefore, Prays That The Impugned Order Be Set Aside. A.Ys. 2013-14 & 2014-15 Mohammad Sahadat Ali

For Appellant: Sh. Aditya Chhajed & Sh. ShivangFor Respondent: Sh. A.K. Singh, Sr. DR
Section 115BSection 2(30)Section 250Section 6(1)Section 69

69 r.w. section 115BBE of the Act, whereas the appellant in his appeal had duly disclosed the source of his bank transactions being his income from job outside India. 6. That the order passed by the Ld. NFAC is arbitrary and suffers from harshness in imposing such a high-income tax on the bank transactions not taxable in India

JAI MAA DURGA TRADERS,BALLIA vs. COMMISSIONER OF INCOME-TAX (APPEALS), INCOME TAX DEPARTMENT

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

ITA 124/ALLD/2024[2012-13]Status: DisposedITAT Allahabad01 May 2025AY 2012-13

Bench: Sh. Subhash Malguria & Sh. Nikhil Choudharya.Y. 2012-13 Jai Maa Durga Traders, Vs. Commissioner Of Income-Tax Ballia (Appeals), Income Tax Department Pan:Aagfj8468H (Appellant) (Respondent) Assessee By: Sh. Kumar Ankit Srivastava, Adv Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 10.02.2025 Date Of Pronouncement: 01.05.2025 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 Dated 20.05.2024 Under Section 250 Of The Income Tax Act, 1961 Dismissing The Appeal Of The Assessee. The Grounds Of Appeal Filed By The Assessee Are Detailed & Run Into 16 Pages. Accordingly, For Reasons Of Brevity, The Grounds Of Appeal Are Not Being Reproduced In The Order But The Essence Of The Grounds Are That The Unilateral Order In Question Was Excessive, Illegal & Without Justice & That The Complete Details Of Inward Supplies & Outward Supplies Received By The Assessee In The Relevant Year Had Been Submitted, The Accounts Had Been Audited & Audit Report Uploaded On The Portal. The Firm Had Erroneously Been Allotted A Second Pan In The F.Y. 2011-12 On Application For Duplicate Pan & This Second Pan Had Been Furnished To The Bank While The Itr & Tax Audit Report Had Been Submitted On The Existing Pan. As A Result Of This, An Impression Had Been Created That There Were Unexplained Deposits In The Bank Account But The Fact Is That All The Deposits Were 1 Jai Maa Durga Traders A.Y. 2012-13

For Appellant: Sh. Kumar Ankit Srivastava, AdvFor Respondent: Sh. A.K. Singh, Sr. DR
Section 142(1)Section 148Section 250Section 44A

condone the delay and admit the appeal for hearing in the interest of justice. 3. The facts of the case are that the assessee is a partnership firm engaged in wholesale trading of sugar, it purchases sugar bags in the bulk quantity from sugar mills and sells to it to retailers in the city of Ballia. It filed

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

69 read with section 115BBE of the Act and another addition of Rs.9,09,142/- was made towards income from other sources u/s 56(2)(vii)(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

MAA SHARDA COLD STORAGE,KAUSHAMBI vs. ITO WARD- 2(5), ALLAHABAD

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

ITA 4/ALLD/2024[2017-18]Status: DisposedITAT Allahabad22 Nov 2024AY 2017-18

Bench: Sh. Udayan Das Gupta & Nikhil Choudharyi.T.A. No.04/Alld/2024 Assessment Year: 2017-18

Section 143(2)Section 143(3)Section 234BSection 250Section 69A

condone the delay of 32 days and admit the appeal to be heard on merits. 3. The grounds of appeal preferred by the assessee in Form 36 are as follows: 1. BECAUSE the National Faceless Appeal Centre (NFAC) has erred in law and on facts in dismissing the appeal without affording adequate and effective opportunity of being heard. 2. BECAUSE

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