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136 results for “condonation of delay”+ Disallowanceclear

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Key Topics

Section 14483Addition to Income75Section 250(6)62Disallowance56Section 153A52Section 139(1)43Section 143(3)41Natural Justice40Depreciation

VEENA KHINDRI,SRINAGAR vs. INCOME TAX OFFICER WARD-1, SRINAGAR

In the result, Assessee's appeal is allowed

ITA 443/ASR/2024[2021-22]Status: DisposedITAT Amritsar10 Mar 2025AY 2021-22
For Appellant: Shri Rohit Kapoor, CAFor Respondent: Mrs. Neelam Sharma, Sr. DR
Section 115BSection 139(1)Section 143(1)Section 250Section 250(6)

condonation of delay.\n6.\nBrief facts of the case as per the order of the Addl. CIT(A) is as\nunder:-\n\"The appellant is an individual and has filed its\nreturn\nof income for A.Y. 2021-22 on 25/03/2022 (revised\nreturn) showing taxable income of Rs. 12,65,180/-.\nThe Assessing Officer vide order

M.K HOTELS & RESORTS LIMITED,AMRITSAR vs. ASSISTANT COMMISSIONE OF INCOME TAX CIRCLE-1, AMRITSAR

Showing 1–20 of 136 · Page 1 of 7

38
Section 1031
Section 143(1)31
Section 26327

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

ITA 57/ASR/2021[2010-11]Status: DisposedITAT Amritsar01 Mar 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 139Section 143(1)Section 245Section 250oSection 80I

condonation of delay in filing appeal in case of M/s M.K Hotels & Resorts .id. Distt Shoping Centre , Ranjit Avenue Amritsar for A.Y 2010-11 Pan no-AABCM0913G Appeal No- 2/10477/2019-20 The above appeal has been filed against order u/s 143(1) by CPC on 31.01.2020 .The order of CPC are dated 15.03.2011 & have been sent on mail which was never

LATE SH BHAGAT CHAJJU RAM MEMORIAL TRUST,JAMMU vs. ITO EXEMPTION, JAMMU

In the result, the captioned four appeals of the assessee are allowed for

ITA 500/ASR/2024[2022-23]Status: DisposedITAT Amritsar26 Sept 2025AY 2022-23

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta(Physical Hearing)

Section 11Section 143(1)Section 143(3)

delay before the JCIT (A) and before Tribunal are condones and these appeals are admitted. ITA No. 497/Asr/2024 (assessment year 2017-18). 6. From the record, it is evident that the assessment was completed u/s 143(3) vide order dated 10.06.2019 in which the returned income was accepted by the AO. Thus, the intimation order u/s 143(1)(a) dated

LATE SH BHAGAT CHAJJU RAM,JAMMU vs. ITO EXEMPTION JAMMU, JAMMU

In the result, the captioned four appeals of the assessee are allowed for

ITA 498/ASR/2024[2018-19]Status: DisposedITAT Amritsar26 Sept 2025AY 2018-19

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta(Physical Hearing)

Section 11Section 143(1)Section 143(3)

delay before the JCIT (A) and before Tribunal are condones and these appeals are admitted. ITA No. 497/Asr/2024 (assessment year 2017-18). 6. From the record, it is evident that the assessment was completed u/s 143(3) vide order dated 10.06.2019 in which the returned income was accepted by the AO. Thus, the intimation order u/s 143(1)(a) dated

LATE SH BHAGAT CHAJJU RAM MEMORIAL TRUST,JAMMU vs. ITO, JAMMU

In the result, the captioned four appeals of the assessee are allowed for

ITA 497/ASR/2024[2017-18]Status: DisposedITAT Amritsar26 Sept 2025AY 2017-18

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta(Physical Hearing)

Section 11Section 143(1)Section 143(3)

delay before the JCIT (A) and before Tribunal are condones and these appeals are admitted. ITA No. 497/Asr/2024 (assessment year 2017-18). 6. From the record, it is evident that the assessment was completed u/s 143(3) vide order dated 10.06.2019 in which the returned income was accepted by the AO. Thus, the intimation order u/s 143(1)(a) dated

LATE SH BHAGAT CHAJJU RAM MEMORIAL TRUST,JAMMU vs. ITO EXEMPTION, JAMMU

In the result, the captioned four appeals of the assessee are allowed for

ITA 499/ASR/2024[2019-20]Status: DisposedITAT Amritsar26 Sept 2025AY 2019-20

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta(Physical Hearing)

Section 11Section 143(1)Section 143(3)

delay before the JCIT (A) and before Tribunal are condones and these appeals are admitted. ITA No. 497/Asr/2024 (assessment year 2017-18). 6. From the record, it is evident that the assessment was completed u/s 143(3) vide order dated 10.06.2019 in which the returned income was accepted by the AO. Thus, the intimation order u/s 143(1)(a) dated

SHRI AMRITPAL SINGH (PROP),JALANDHAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX- 1, JALANDHAR

In the result, appeal of the assessee ITA No

ITA 425/ASR/2019[2014-15]Status: DisposedITAT Amritsar13 Sept 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 110Section 263Section 54D

delay for 14 days is condoned. 3. The assessee has taken the following grounds: “1. That in the facts and circumstances of the case and in law, the order passed by worthy PCIT -1 is arbitrary, whimsical, bad in law and deserves to be quashed. 2. That in the facts and circumstances of the case and in law, the order

WALIA CONSTRUCATION COMPANY ,PATHANKOT vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1, AMRITSAR

In the result, appeal of the assessee ITA No

ITA 139/ASR/2023[2017-18]Status: DisposedITAT Amritsar21 Aug 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143Section 143(3)Section 263

delay for 354 days is condoned. 3. The assessee has taken the following grounds: “1 That the ld.Pr.CIT-1, Amritsar has erred in initiating proceedings u/s 263 of the Act without application of mind. 2 That Pr.CIT-1, Amritsar has erred in holding that the AO has failed to make necessary enquiries or verification before making assessment. 3 That

ROYAL FURNISHER ,JAMMU vs. ASSESING OFFICER WARD- 2 (2), JAMMU

In the result appeal of the assessee bearing ITA No

ITA 54/ASR/2022[2018-19]Status: DisposedITAT Amritsar20 Dec 2022AY 2018-19

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 139(1)Section 143(1)Section 2(24)(x)Section 250oSection 36Section 36(1)(va)Section 43B

condoned. 4. Tersely we advert the fact of the case. The addition was made for delayed payment of PF and ESI amount of Rs. 4,16,169/-before the close of the financial year and Rs.71,818/- on 18.04.2018 related to EPF payable. The assessee filed an I.T.A. No.54/Asr/2022 4 Assessment Year: 2018-19 appeal before

HINDU CO-OPERATIVE BANK LIMITED,PATHANKOT vs. DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIECLE 1), AMRITSAR

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

ITA 104/ASR/2023[2020-2021]Status: DisposedITAT Amritsar07 Aug 2023AY 2020-2021

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(1)Section 2(24)Section 250Section 36Section 36(1)(va)

delay for 03 days is condoned. 3. The assessee has taken the following grounds: “1. That the order of the Ld. CIT Appeals, National Faceless Assessment Centre, Delhi sustaining an addition of Rs 4,51,294.00/- for non-payment of employees’ share of Employees Provident fund with in due date as provided in the respective statue i.e., u/s Section

M/S CONSTRUCATIONENGINEERS,SRINAGAR vs. ASSISTAN COMMISSIONER OF INCOME TAX CIRCLE-3, SRINAGAR

In the result, the appeal bearing ITA No

ITA 141/ASR/2020[1998-99]Status: DisposedITAT Amritsar30 Aug 2023AY 1998-99

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.141/Asr/2020 Assessment Year: 1998-99 M/S Construction Engineers I.E. Vs. Asstt. Commissioner Of Baghatbarzulla Income Tax Circle-3, [Pan: Aabfc7715P] Srinagar. (Respondent) (Appellant)

Section 143(3)Section 250Section 264

delay of 1068 days is condoned. 3. The assessee raised the following grounds: “1. The Ld. CIT [Appeals) has erred in upholding addition made by Ld. AO by applying net profit rate of 12.5 % on the grossreceipts. The said addition therefore deserves to be deleted. 2. The Ld. CIT (Appeals) has erred in upholding addition made

M/S ALFA MECHANICAL & ELECTRICALS ENGINEERING WORKS,SRINAGAR vs. INCOME TAX OFFICER, WARD 3(1), SRINAGAR

In the result ITA No. 137/ASR/2018 and ITA No

ITA 137/ASR/2018[2008-09]Status: DisposedITAT Amritsar15 Feb 2023AY 2008-09

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Umar Rashid Wani, AdvFor Respondent: Smt. Kanchan Garg, Sr. DR
Section 143(3)Section 250(6)Section 271(1)(c)Section 69

delay is condoned. We take the appeal for hearing. 3. The assessee has taken the following grounds in relation to ITA No. 137/ASR/2018: GROUNDS OF APPEAL “1. The ld. Commissioner of Income-tax (Appeals) -I, Amritsar has erred in law and in facts in confirming the addition made by the Assessing Officer at Rs.7,76,128/- u/s. 69 of Income

MESERS ALFA MECHANICAL & ELECTRICALS ENGINEERING WORKS,SRINAGAR vs. INCOME TAX OFICER WARD 3 (1), SRINAGAR

In the result ITA No. 137/ASR/2018 and ITA No

ITA 99/ASR/2018[2008-09]Status: DisposedITAT Amritsar15 Feb 2023AY 2008-09

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Umar Rashid Wani, AdvFor Respondent: Smt. Kanchan Garg, Sr. DR
Section 143(3)Section 250(6)Section 271(1)(c)Section 69

delay is condoned. We take the appeal for hearing. 3. The assessee has taken the following grounds in relation to ITA No. 137/ASR/2018: GROUNDS OF APPEAL “1. The ld. Commissioner of Income-tax (Appeals) -I, Amritsar has erred in law and in facts in confirming the addition made by the Assessing Officer at Rs.7,76,128/- u/s. 69 of Income

SNATAN DHARM SABHA,MUKERIAN vs. INCOME TAX OFFICER WARD( EXEMPTIONS), JALANDHAR

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

ITA 290/ASR/2025[2019-20]Status: DisposedITAT Amritsar10 Dec 2025AY 2019-20

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. P. N. Arora, Adv
Section 11Section 12Section 143(1)Section 249(2)Section 249(3)Section 250

disallowance of Rs.2.17 crores as per order which has resulted in a tax demand of Rs.1.28 crores u/s 143(1). 4. The appeal filed before the ld. first appellate authority has been dismissed in limine without any adjudication on merits of the case, refusing to condone the delay

SANGAM TRADERS 60-GOLDEN AVENUE SAILI ROAD PATHANKOT,PATHANKOT vs. INCOME TAX OFFICER WARD 1 PATHANKOT SAILI ROAD PATHANKOT, PATHANKOT

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

ITA 706/ASR/2024[2020-2021]Status: DisposedITAT Amritsar22 Jan 2026AY 2020-2021

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. P. N. Arora, Adv
Section 144Section 249(3)Section 250Section 68

disallowance of direct and indirect expenses, and addition u/s 68 and 69A, on account of unsecured loans, unexplained cash deposits and capital introduction, etc.). 4. The matter carried in appeal before the ld. first appellate authority has been dismissed by the ld. CIT(A) without admitting the appeal for adjudication on merits due to the reasons that the appeal

M/S. PINKU BATRA ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 323/ASR/2017[2010-11]Status: DisposedITAT Amritsar11 Aug 2022AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

disallowed the expenses of loss on sale of car . 5. That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing and all the above grounds are without prejudice to each other.” 8.1 Also the assessee filed an additional ground during the hearing on the date 03.12.2021 before

SHRI ARUN NARULA,AMRITSAR vs. DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 436/ASR/2018[2013-14]Status: DisposedITAT Amritsar11 Aug 2022AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

disallowed the expenses of loss on sale of car . 5. That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing and all the above grounds are without prejudice to each other.” 8.1 Also the assessee filed an additional ground during the hearing on the date 03.12.2021 before

M/S. PINKU BATRA ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 321/ASR/2017[2008-09]Status: DisposedITAT Amritsar11 Aug 2022AY 2008-09

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

disallowed the expenses of loss on sale of car . 5. That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing and all the above grounds are without prejudice to each other.” 8.1 Also the assessee filed an additional ground during the hearing on the date 03.12.2021 before

SHRI.RAVI NARULA,FEROZPUR vs. DEPUTY.COMMISSINER OF INCOME TAX CENTRAL CIRCLE , AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 611/ASR/2018[2008-09]Status: DisposedITAT Amritsar11 Aug 2022AY 2008-09

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

disallowed the expenses of loss on sale of car . 5. That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing and all the above grounds are without prejudice to each other.” 8.1 Also the assessee filed an additional ground during the hearing on the date 03.12.2021 before

M/S. PINKU BATRA ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 320/ASR/2017[2007-08]Status: DisposedITAT Amritsar11 Aug 2022AY 2007-08

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

disallowed the expenses of loss on sale of car . 5. That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing and all the above grounds are without prejudice to each other.” 8.1 Also the assessee filed an additional ground during the hearing on the date 03.12.2021 before