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9 results for “condonation of delay”+ Section 246Aclear

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Key Topics

Section 25019Section 14712Section 1489Addition to Income7Section 142(1)5Section 234E5Condonation of Delay5Section 200A4Cash Deposit

SH. NIRBHAY TREHAN,JAMMU vs. DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, JAMMU

In the result, the appeals of the assessee bearing ITA Nos

ITA 184/ASR/2019[2013-14]Status: DisposedITAT Amritsar20 Mar 2023AY 2013-14

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

Section 139Section 144Section 147Section 148Section 2Section 250

delay of 02 days is condoned. 3. The assessee has taken the following grounds: “1. In the facts and circumstances of the case the Ld. AO has erred in opening of the assessment by recording false reasons under section 148 (1) of the Income Tax Act. 2. The Ld. AO has erred in recording reasons on the basis of surmises

SMT. BANI TREHAN,JAMMU vs. DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, JAMMU

4
Section 271(1)(b)3
Section 271F3
Natural Justice3

In the result, the appeals of the assessee bearing ITA Nos

ITA 182/ASR/2019[2010-11]Status: DisposedITAT Amritsar20 Mar 2023AY 2010-11

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

Section 139Section 144Section 147Section 148Section 2Section 250

delay of 02 days is condoned. 3. The assessee has taken the following grounds: “1. In the facts and circumstances of the case the Ld. AO has erred in opening of the assessment by recording false reasons under section 148 (1) of the Income Tax Act. 2. The Ld. AO has erred in recording reasons on the basis of surmises

SH. NIRBHAY TREHAN,JAMMU vs. DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, JAMMU

In the result, the appeals of the assessee bearing ITA Nos

ITA 183/ASR/2019[2010-11]Status: DisposedITAT Amritsar20 Mar 2023AY 2010-11

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

Section 139Section 144Section 147Section 148Section 2Section 250

delay of 02 days is condoned. 3. The assessee has taken the following grounds: “1. In the facts and circumstances of the case the Ld. AO has erred in opening of the assessment by recording false reasons under section 148 (1) of the Income Tax Act. 2. The Ld. AO has erred in recording reasons on the basis of surmises

RANJANA DEVI,MAUR MANDI vs. INCOME TAX OFFICER WARD-1(1), BATHINDA

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

ITA 410/ASR/2025[2017-18]Status: DisposedITAT Amritsar20 Mar 2026AY 2017-18

Bench: Dr. Dipak P. Ripote & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 410/Asr/2025 Assessment Year: 2017-18 Ranjana Devi, C/O Jishu Trading Vs. Ito, Ward-1(1), Co. Maur Mandi, Punjab. Bathinda. [Pan:-Alzpd4607L] (Appellant) (Respondent) None. Appellant By Respondent By Sh. Charan Dass, Sr. Dr.

Section 133(6)Section 142(1)Section 143(3)Section 250Section 263Section 69A

condoned and the appeal admitted for hearing on merits. Substantial justice is more important than the procedural delay. 3. At the outset, during the course of hearing, none appeared on behalf of the assessee before the Bench. 4. The Assessee raised the following grounds of appeal: “1. That order passed u/s 250 of the Income

SHRI ADIL KHURSHID BHAT,ANANTNAG vs. INCOME TAX OFFICER WARD, UDHAMPUR

In the result, the appeal is allowed for statistical purpose

ITA 579/ASR/2024[2016-17]Status: DisposedITAT Amritsar18 Aug 2025AY 2016-17

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

For Appellant: Sh. Mohd. Iqbal Untoo, C.A
Section 147Section 246ASection 250Section 250(4)Section 271(1)(b)Section 271FSection 44A

condoned the delay and therefore, he has no authority to dismiss the appeal on the ground of limitation while passing the final order. 6. That the Ld. CIT(A) has acted in a contradictory manner while dismissing the appeal on the reason that "the reason for delay is not found to be tenable" while passing the order

SH ADIL KHURSHID BHAT,ANANTNAG vs. INCOME TAX OFFICER WARD, UDHAMPUR

In the result, the appeal is allowed for statistical purpose

ITA 580/ASR/2024[2016-17]Status: DisposedITAT Amritsar18 Aug 2025AY 2016-17

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

For Appellant: Sh. Mohd. Iqbal Untoo, C.A
Section 147Section 246ASection 250Section 250(4)Section 271(1)(b)Section 271FSection 44A

condoned the delay and therefore, he has no authority to dismiss the appeal on the ground of limitation while passing the final order. 6. That the Ld. CIT(A) has acted in a contradictory manner while dismissing the appeal on the reason that "the reason for delay is not found to be tenable" while passing the order

SHRI ADIL KHURSHID BHAT,ANANTNAG vs. INCOME TAX OFFICER WARD, UDHAMPUR

In the result, the appeal is allowed for statistical purpose

ITA 581/ASR/2024[2016-17]Status: DisposedITAT Amritsar18 Aug 2025AY 2016-17

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

For Appellant: Sh. Mohd. Iqbal Untoo, C.A
Section 147Section 246ASection 250Section 250(4)Section 271(1)(b)Section 271FSection 44A

condoned the delay and therefore, he has no authority to dismiss the appeal on the ground of limitation while passing the final order. 6. That the Ld. CIT(A) has acted in a contradictory manner while dismissing the appeal on the reason that "the reason for delay is not found to be tenable" while passing the order

BALRAJ WINE,SHRI MUKTSAR SAHIB vs. ASSISTANT COMMISSIONER OF INCOE TAX CIRCLE-II, BATHINDA

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

ITA 10/ASR/2023[2016-17]Status: DisposedITAT Amritsar17 Mar 2023AY 2016-17

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

For Appellant: Sh. Sudhir SehgalFor Respondent: Sh. Prashant Singh, Sr. DR
Section 142(1)Section 143(3)Section 250Section 272A

delay of 20 days is hereby condoned and the appeal is admitted on merits. 3. The ld. counsel for the assessee submitted that the CIT(A) has passed the order ex-parte qua the assessee without providing proper opportunity of hearing as the notices u/s 250 of the Act has been served in ITBA Portal which could not be operated

M/S. IQBAL MEMORIAL TRUST ,SRINAGAR vs. INCOME TAX OFFICER ( TDS), SRINAGAR

In the result, the appeal filed by the assessee is allowed

ITA 68/ASR/2023[2013-14]Status: DisposedITAT Amritsar17 May 2023AY 2013-14

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

Section 12ASection 154Section 200ASection 200A(1)(a)Section 200A(1)(b)Section 234E

delay is hereby condoned. Appeal is allowed to be heard on merits. 2. The counsel submitted that the appellant assessee is a charitable society registration u/s 12A of the Income Tax Act where the ld. AO has levied late fee of Rs.12,595/- for filing of TDS return late in respect of financial year 2012-13 under consideration. The counsel