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5 results for “condonation of delay”+ Section 227clear

Sorted by relevance

Karnataka172Mumbai116Ahmedabad68Delhi54Chennai45Bangalore43Kolkata35Chandigarh31Jaipur26Hyderabad20Pune15Surat14Cuttack12Visakhapatnam8Cochin8Indore7Guwahati6Rajkot6Raipur6Amritsar5Lucknow5Allahabad4Nagpur4SC2Jabalpur1Andhra Pradesh1Dehradun1A.K. SIKRI N.V. RAMANA1Kerala1Rajasthan1Telangana1

Key Topics

Section 12A18Section 26311Section 153A4Section 684Section 1543Section 250(6)2Section 143(1)2Section 132(1)2Addition to Income

BAHUDER KE TEXTILES AND KNITWEARS ASSOCIATION,LUDHIANA vs. COMMISSIONER OF INCOME TAX ( EXEMPTION ) , CHANDIGARH

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

ITA 501/ASR/2019[2019-20]Status: DisposedITAT Amritsar11 Aug 2022AY 2019-20

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

For Appellant: Sh. Sudhir SehgalFor Respondent: Sh. Amlendu Nath Misra, CIT DR
Section 12ASection 2(15)Section 25

section 12A of the Act, before new incumbent commissioner. This would help the assessee to explain his correct and detailed facts to new incumbent commission. Fresh application advised to be filed with the expectation that commissioner might appreciate the case of the assessee with elaborated explanation w.r.t. facts and law. Accordingly, the assessee e-filed fresh application, on 30.11.2018, seeking

BAHADUR KE TEXTILES & KNITWEAR ASSOCIATION,LUDHIANA vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

2
Limitation/Time-bar2
Condonation of Delay2
Exemption2

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

ITA 86/ASR/2020[2019-20]Status: DisposedITAT Amritsar11 Aug 2022AY 2019-20

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

For Appellant: Sh. Sudhir SehgalFor Respondent: Sh. Amlendu Nath Misra, CIT DR
Section 12ASection 2(15)Section 25

section 12A of the Act, before new incumbent commissioner. This would help the assessee to explain his correct and detailed facts to new incumbent commission. Fresh application advised to be filed with the expectation that commissioner might appreciate the case of the assessee with elaborated explanation w.r.t. facts and law. Accordingly, the assessee e-filed fresh application, on 30.11.2018, seeking

SHRI AMRIT PARKASH SEHGAL (HUF),JALANDHAR vs. INCOME TAX OFFICER WARD-2(1), JALANDHAR

In the result, the appeal of the assessee is allowed

ITA 12/ASR/2020[2014-15]Status: DisposedITAT Amritsar24 Aug 2022AY 2014-15

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

For Appellant: Sh. Surinder Mahajan, CAFor Respondent: Sh. Amlendu Nath Misra, CIT DR
Section 143(3)Section 154Section 263

condoned the delay of 409 days in filing appeal against order u/s 263 of the Act by observation as under: 5 Amrit Parkash Sehgal (HUF) v. ITO “We are of the considered opinion that assessee was under a bona fide belief that the impugned order of Id CIT under section 263 of the Act was not appealable before this Tribunal

SH.ARUN NARULA,AMRITSAR vs. DY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the both the appeals filed by the assessee stands allowed

ITA 127/ASR/2019[2010-11]Status: DisposedITAT Amritsar01 Jan 2020AY 2010-11

Bench: Sh. N.K.Choudhry & Dr. A.L.Saini

For Appellant: Sh. Ashray Sarna (Ld. CA)For Respondent: Smt. Prabhjot Kaur (Ld. CIT- DR)
Section 132(1)Section 143(1)Section 153ASection 250(6)Section 68

delay in filling of the appeals under consideration stands condoned. 6. In ITA no. 127/ASR/2019 , the assessee had filed his original return of income by declaring a net income amounting to Rs.4,07,000/- on dated 30.03.2011 which was processed and completed by the Revenue Department on dated 23.11.2011 u/s 143(1) of the Act. Thereafter, a search was carried

SH. ARUN NARULA,AMRITSAR vs. DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE , AMRITSAR

In the result, the both the appeals filed by the assessee stands allowed

ITA 128/ASR/2019[2011-12]Status: DisposedITAT Amritsar01 Jan 2020AY 2011-12

Bench: Sh. N.K.Choudhry & Dr. A.L.Saini

For Appellant: Sh. Ashray Sarna (Ld. CA)For Respondent: Smt. Prabhjot Kaur (Ld. CIT- DR)
Section 132(1)Section 143(1)Section 153ASection 250(6)Section 68

delay in filling of the appeals under consideration stands condoned. 6. In ITA no. 127/ASR/2019 , the assessee had filed his original return of income by declaring a net income amounting to Rs.4,07,000/- on dated 30.03.2011 which was processed and completed by the Revenue Department on dated 23.11.2011 u/s 143(1) of the Act. Thereafter, a search was carried