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4 results for “condonation of delay”+ Section 117clear

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Key Topics

Section 2634Section 143(3)3Section 54B3Section 2502Section 148A2Addition to Income2Natural Justice2

M/S DASMESH COLD STORAGE ,NAKODAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1, JALANDHAR

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

ITA 191/ASR/2022[2017-18]Status: DisposedITAT Amritsar31 Jan 2023AY 2017-18

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

Section 143(3)Section 263

delay of 117 days in filing the captioned appeal is condoned and appeal is admitted on merits. 7. The Ld. Pr. CIT invoked powers u/s. 263, and passed an order dated 28.03.2022, ex-parte qua the assessee, set-asiding the assessment order holding it to be erroneous and prejudicial to interest of revenue by observing that in response

INCOME TAX OFFICER WARD-2 (2), MUKTSAR vs. AJAIB SINGH, VILLAGE BHARU

In the result, the appeal of the revenue is dismissed

ITA 354/ASR/2024[2012]Status: DisposedITAT Amritsar
30 Jun 2025

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Hybrid Hearing) I.T.A. No. 354/Asr/2024 Assessment Year: 2012-13

Section 143(3)Section 2(14)(iii)Section 250Section 54B

117 days. It was submitted that since the delay has arisen because of technical glitch in the portal, the same may please be condoned and the appeal may please be admitted to be heard on merits. 2.1 Considering the reasons contained in the application for condonation of delay, we condone the delay and admit the appeal to be heard

SONU, FAZILKA,PUNJAB vs. ASSESSMENT UNIT, JOA ITO WARD 2(3), ABOHAR, PUNJAB

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

ITA 220/ASR/2025[2018-2019]Status: DisposedITAT Amritsar27 Nov 2025AY 2018-2019

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

For Appellant: None
Section 147Section 249(3)Section 250Section 282

condone the delay in filing of the appeal by 117 days and rejecting the same u/s 249(3) of the Act in absence of sufficient cause. 5. In course of hearing, there has not been any appearance either by the assessee or his ld. AR in spite of repeated calls either physically or virtually. 6. However, it is seen that

RAJESH KARYANA STORE,MUNICIPAL BAZAR vs. ITO, WARD 1, PATHANKOT, PATHANKOT

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

ITA 530/ASR/2025[2015-16]Status: DisposedITAT Amritsar19 Feb 2026AY 2015-16

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. Rohit Kapoor, Adv
Section 148Section 148A

section 148A(b))” 3. The registry has pointed out the delay in filing of the appeal before the Tribunal by 117 days, the counsel of the assessee has filed an application along with an affidavit which is reproduced as under: “1. That I was the partner of the M/s Rajesh Karyana Store having PAN AAHFR5945G 2. That I have filed