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144 results for “condonation of delay”+ Section 144clear

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Key Topics

Section 144119Addition to Income80Section 25066Condonation of Delay53Section 14849Natural Justice45Section 250(6)42Section 14732Disallowance

AMANDIP SIINGH,HOUSE NO. NEAR NEHAR PATTI vs. ITO WARD 1, TARN TARAN, ITO WARD , TARN TARAN SARHALI ROAD

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

ITA 414/ASR/2024[2013-14]Status: DisposedITAT Amritsar22 Aug 2025AY 2013-14

Bench: Shri Udayan Das Gupta & Shri Brajesh Kumar Singh[Assessment Year: 2013-14]

Section 147Section 148Section 154Section 221(1)Section 250

condone the delay of 183 days and admit this appeal for hearing. 3. Brief facts of the case:- In this case, on the basis of information from the DIT(I&CI), Chandigarh that the assessee had made cash deposit of Rs.1,35,99,000/- in his bank account with HDFC Bank, Fazilka, the case of the assessee was reopened vide

SMT. RAJINDER KAUR,HOSHIARPUR vs. INCOME TAX OFFICER WARD, DASUYA

Showing 1–20 of 144 · Page 1 of 8

...
32
Cash Deposit31
Depreciation31
Section 69A25

In the result, appeal of the assessee is allowed

ITA 171/ASR/2022[2011-12]Status: DisposedITAT Amritsar22 Mar 2023AY 2011-12

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

For Appellant: Sh. Surinder Mahajan, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 1Section 143(3)Section 148Section 263

section 263 of the Act were introduced by Finance Act 2015 and are not applicable to A.Y. 2011-12. 8. That the Appellant requests for leave to add or amend the grounds of appeal before the appeal is heard or disposed off.” 3. In the present case, appeal against order u/s 263 of the Act was required to be filed

SH. MANJIT KRISHAN MALHOTRA,ABOHAR vs. PR. COMMISSIONER OF INCME TAX , BATHINDA

The appeals of the assessee are disposed of in the terms indicated as above

ITA 39/ASR/2019[2008-09]Status: DisposedITAT Amritsar11 Aug 2022AY 2008-09

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

For Appellant: Sh. Anil Puri, AdvFor Respondent: Sh. Chandrajit Singh, CIT DR
Section 263Section 269SSection 271D

delay of 967 days in filing these appeals is hereby condoned and appeals are admitted to be heard on merits. 5. The ld. Pr. CIT has observed that during the course of assessment proceedings in the case of M/s Tirath Ram Badri Nath, Abohar in respect of AY 2008-09, AO has noted that the appellant Sh. Manjit Krishan Malhotra

SHRI. MANJIT KRISHAN MALHOTRA,ABOHAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, BATHINDA

The appeals of the assessee are disposed of in the terms indicated as above

ITA 40/ASR/2019[2008-09]Status: DisposedITAT Amritsar11 Aug 2022AY 2008-09

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

For Appellant: Sh. Anil Puri, AdvFor Respondent: Sh. Chandrajit Singh, CIT DR
Section 263Section 269SSection 271D

delay of 967 days in filing these appeals is hereby condoned and appeals are admitted to be heard on merits. 5. The ld. Pr. CIT has observed that during the course of assessment proceedings in the case of M/s Tirath Ram Badri Nath, Abohar in respect of AY 2008-09, AO has noted that the appellant Sh. Manjit Krishan Malhotra

AMARJOT SINGH VILLAGE BABEHALI DISTT GURDASPUR,GURDASPUR vs. INCOME TAX OFFICER WARD GURDASPUR, GURDASPUR

In the result, all the five appeals filed by the assessee are allowed for statistical

ITA 101/ASR/2025[2015-2016]Status: DisposedITAT Amritsar07 Oct 2025AY 2015-2016

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

For Appellant: Sh. P. N. Arora, Adv
Section 142(1)Section 143(3)Section 147Section 148Section 250Section 69

144 of the Act, 1961 dated 14.03.2022. 2 I.T.A. Nos. 597& 598/Asr/2024 & Ors. Assessment Years: 2015-16 & 2017-18 2. Condonation of delay: This appeal is filed belatedly by twenty-four days (24 days), and an application is filed by assessee praying for condonation of delay on medical grounds that the assesse was under treatment for Radiculopathy during the months

AMARJOT SINGH,VILLAGE BABEHALI DISTT GURDASPUR vs. INCOME TAX OFFICER GURDASPUR, GURDASPUR

In the result, all the five appeals filed by the assessee are allowed for statistical

ITA 598/ASR/2024[2017-2018]Status: DisposedITAT Amritsar07 Oct 2025AY 2017-2018

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

For Appellant: Sh. P. N. Arora, Adv
Section 142(1)Section 143(3)Section 147Section 148Section 250Section 69

144 of the Act, 1961 dated 14.03.2022. 2 I.T.A. Nos. 597& 598/Asr/2024 & Ors. Assessment Years: 2015-16 & 2017-18 2. Condonation of delay: This appeal is filed belatedly by twenty-four days (24 days), and an application is filed by assessee praying for condonation of delay on medical grounds that the assesse was under treatment for Radiculopathy during the months

AMARJOT SINGH,GURDASPUR vs. INCOME TAX OFFICER WARD GURDASPUR, GURDASPUR

In the result, all the five appeals filed by the assessee are allowed for statistical

ITA 597/ASR/2024[2015-2016]Status: DisposedITAT Amritsar07 Oct 2025AY 2015-2016

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

For Appellant: Sh. P. N. Arora, Adv
Section 142(1)Section 143(3)Section 147Section 148Section 250Section 69

144 of the Act, 1961 dated 14.03.2022. 2 I.T.A. Nos. 597& 598/Asr/2024 & Ors. Assessment Years: 2015-16 & 2017-18 2. Condonation of delay: This appeal is filed belatedly by twenty-four days (24 days), and an application is filed by assessee praying for condonation of delay on medical grounds that the assesse was under treatment for Radiculopathy during the months

AMARJOT SINGH VILLAGE BABEHALI DISTT GURDASPUR,GURDASPUR vs. INCOME TAX OFFICER WARD GURDASPUR G T ROAD GURDASPUR, GURDASPUR

In the result, all the five appeals filed by the assessee are allowed for statistical

ITA 103/ASR/2025[2017-2018]Status: DisposedITAT Amritsar07 Oct 2025AY 2017-2018

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

For Appellant: Sh. P. N. Arora, Adv
Section 142(1)Section 143(3)Section 147Section 148Section 250Section 69

144 of the Act, 1961 dated 14.03.2022. 2 I.T.A. Nos. 597& 598/Asr/2024 & Ors. Assessment Years: 2015-16 & 2017-18 2. Condonation of delay: This appeal is filed belatedly by twenty-four days (24 days), and an application is filed by assessee praying for condonation of delay on medical grounds that the assesse was under treatment for Radiculopathy during the months

AMARJOT SINGH VILLAGE BABEHALI DISTT GURDASPUR,GURDASPUR vs. INCOME TAX OFFICER WARD GURDASPUR, GURDASPUR

In the result, all the five appeals filed by the assessee are allowed for statistical

ITA 102/ASR/2025[2017-2018]Status: DisposedITAT Amritsar07 Oct 2025AY 2017-2018

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

For Appellant: Sh. P. N. Arora, Adv
Section 142(1)Section 143(3)Section 147Section 148Section 250Section 69

144 of the Act, 1961 dated 14.03.2022. 2 I.T.A. Nos. 597& 598/Asr/2024 & Ors. Assessment Years: 2015-16 & 2017-18 2. Condonation of delay: This appeal is filed belatedly by twenty-four days (24 days), and an application is filed by assessee praying for condonation of delay on medical grounds that the assesse was under treatment for Radiculopathy during the months

PUNNU SYNTHETICS PRIVATE LIMITED,AMRITSAR vs. INCOME TAX OFFICER WARD- 5 (4), AMRITSAR

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

ITA 35/ASR/2023[2017-18]Status: DisposedITAT Amritsar14 Jun 2023AY 2017-18

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

Section 115BSection 143(2)Section 144Section 144oSection 250(6)Section 250oSection 69A

section 69A can be invoked only when whole of such alleged money, bullion, jewellery, or valuable article has escaped assessment or remains unexplained. 10. That the appellant craves leave to add or amend the grounds of appeal before the appeal is heard and disposed off.” 3. The appeal was filed with a delay of 71 days. The assessee filed

SHRI GHULAM NABI DAND ,SRINAGAR vs. INCOME TAX OFFICER WARD, UDHAMPUR

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 88/ASR/2025[2016-17]Status: DisposedITAT Amritsar16 Oct 2025AY 2016-17

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

For Appellant: None (Written submission)
Section 147Section 250Section 69A

144 of the Act, 1961 dated 24.01.2024. 2 I.T.A. No. 88/Asr/2025 Assessment Year: 2016-17 2. Condonation of delay: It is pointed out by the registry that the appeal is filed belatedly by 32 (thirty-two) days. The assessee has filed an application for condonation of delay stating that he was medically ill and has suffered a heart attack

BHAGAT PARKASH KAMAL SHARMA,JAMMU vs. INCOME TAX OFFICER WARD -1 (1), JAMMU

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

ITA 184/ASR/2021[2013-14]Status: DisposedITAT Amritsar07 Feb 2023AY 2013-14

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

Section 127Section 127(2)Section 144Section 249(2)Section 250Section 68

144 of the Act date of order 29.03.2016. 2. Assessee has filed an application for condonation of delay of 7 days. Wherein, the assessee had explained the delay & prayed for condoning the delay. The ld. Sr. DR has not made any strong objection against the petition. The number of delays is negligible.The delay of 7 days is condoned. The appeal

SANT SOLIDER ENGINEERS AND CONTRACTORS PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CPC-TDS, GHAZIBAD

In the result, the appeals of the assessee through in ITA Nos

ITA 30/ASR/2021[2014-15,Q-4]Status: DisposedITAT Amritsar03 Dec 2021

Bench: Shri Mahavir Prasad & Shri Manish Borad

Section 200Section 200ASection 200A(1)Section 234ESection 249Section 250

144 001 Sector-3, Vaishali, [PAN: AAHCS 0525L] Ghaziabad, Uttar Pradesh 201010 (Assessee) (Revenue) Assessee by Sh. Abhinav Vijh, C. A. Revenue by Sh. S. M. Surendranath, D. R. Date of Hearing 30.11.2021 Date of Pronouncement 03.12.2021 ORDER Per Bench: These appeals are filed by the assessees feeling aggrieved by the order of Ld. CIT(A), National Faceless Appeal Centre

SANT SOLIDER ENGINEERS AND CONTRACTORS PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CPC-TDS, GHAZIBAD

In the result, the appeals of the assessee through in ITA Nos

ITA 29/ASR/2021[2014-15.Q-4]Status: DisposedITAT Amritsar03 Dec 2021

Bench: Shri Mahavir Prasad & Shri Manish Borad

Section 200Section 200ASection 200A(1)Section 234ESection 249Section 250

144 001 Sector-3, Vaishali, [PAN: AAHCS 0525L] Ghaziabad, Uttar Pradesh 201010 (Assessee) (Revenue) Assessee by Sh. Abhinav Vijh, C. A. Revenue by Sh. S. M. Surendranath, D. R. Date of Hearing 30.11.2021 Date of Pronouncement 03.12.2021 ORDER Per Bench: These appeals are filed by the assessees feeling aggrieved by the order of Ld. CIT(A), National Faceless Appeal Centre

SANT SOLDIER ENGINEERS AND CONTRCTORS PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX .CPC-TDS, GHAZIBAD

In the result, the appeals of the assessee through in ITA Nos

ITA 28/ASR/2021[2013-14.Q-4]Status: DisposedITAT Amritsar03 Dec 2021

Bench: Shri Mahavir Prasad & Shri Manish Borad

Section 200Section 200ASection 200A(1)Section 234ESection 249Section 250

144 001 Sector-3, Vaishali, [PAN: AAHCS 0525L] Ghaziabad, Uttar Pradesh 201010 (Assessee) (Revenue) Assessee by Sh. Abhinav Vijh, C. A. Revenue by Sh. S. M. Surendranath, D. R. Date of Hearing 30.11.2021 Date of Pronouncement 03.12.2021 ORDER Per Bench: These appeals are filed by the assessees feeling aggrieved by the order of Ld. CIT(A), National Faceless Appeal Centre

SANT SOLDIER ENGINEERS AND CONTRACTORS PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX-CPC-TDS, GHAZIABAD

In the result, the appeals of the assessee through in ITA Nos

ITA 26/ASR/2021[2013-14,Q-2]Status: DisposedITAT Amritsar03 Dec 2021

Bench: Shri Mahavir Prasad & Shri Manish Borad

Section 200Section 200ASection 200A(1)Section 234ESection 249Section 250

144 001 Sector-3, Vaishali, [PAN: AAHCS 0525L] Ghaziabad, Uttar Pradesh 201010 (Assessee) (Revenue) Assessee by Sh. Abhinav Vijh, C. A. Revenue by Sh. S. M. Surendranath, D. R. Date of Hearing 30.11.2021 Date of Pronouncement 03.12.2021 ORDER Per Bench: These appeals are filed by the assessees feeling aggrieved by the order of Ld. CIT(A), National Faceless Appeal Centre

SUMAN CHHABRA,JAMMU AND KASHMIR vs. WARD 1(1), JAMMU, JAMMU AND KASHMIR

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

ITA 191/ASR/2025[2017-18]Status: DisposedITAT Amritsar26 Sept 2025AY 2017-18

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. No. 191/Asr/2025 Assessment Year: 2017-18

Section 147Section 250Section 270A

condoning the delay of 169 days, despite the assessee's mental distress during the period. 3. The Ld. CIT(A) erred in deciding the appeal by passing order under section 250 without considering that the appeal related to the quantum, on which the penalty was imposed, is still pending before the CIT. I.T.A. No. 191/Asr/2025 3 Assessment Year

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

SHRI TAJINDER KUMAR,BATALA vs. INCOME TAX OFFICER WARD-1, BATALA

In the result, both the appeals filed by the assessee in ITA Nos

ITA 289/ASR/2024[2013-14]Status: DisposedITAT Amritsar21 May 2025AY 2013-14

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

For Appellant: Sh. P. N. Arora, Adv
Section 147Section 250(6)

144 of the I.T. Act, 1961 dated 29.03.2022. 2 I.T.A. Nos. 289& 290/Asr/2024 Assessment Year: 2013-14 Condonation of delay:- The appeal is belated by 18 days. The assessee filed 2. application for condonation of delay, stating that the CIT (A) order dated 27/02/2024, was supposed to have been filed by 27/04/2024, but the same has been filed belatedly

SHRI TAJINDER KUMAR,BATALA vs. INCOME TAX OFFICER WARD-1, BATALA

In the result, both the appeals filed by the assessee in ITA Nos

ITA 290/ASR/2024[2013-14]Status: DisposedITAT Amritsar21 May 2025AY 2013-14

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

For Appellant: Sh. P. N. Arora, Adv
Section 147Section 250(6)

144 of the I.T. Act, 1961 dated 29.03.2022. 2 I.T.A. Nos. 289& 290/Asr/2024 Assessment Year: 2013-14 Condonation of delay:- The appeal is belated by 18 days. The assessee filed 2. application for condonation of delay, stating that the CIT (A) order dated 27/02/2024, was supposed to have been filed by 27/04/2024, but the same has been filed belatedly