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29 results for “condonation of delay”+ Section 249(3)clear

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Key Topics

Section 25027Condonation of Delay25Section 249(4)(b)19Section 200A(1)16Section 234E16Section 249(3)14Section 14413Addition to Income13Section 148

PUNJAB STATE WAREHOUSING CORPORATION,HOSHIARPUR vs. INCOME TAX OFFICER TDS-1`, JALANDHAR

In the result, the appeals filed are allowed for statistical purpose

ITA 644/ASR/2019[2012-13]Status: DisposedITAT Amritsar31 Jan 2023AY 2012-13

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

Section 156Section 194CSection 249Section 264Section 5

section 194C are not applicable on the facts of our case. 3. That the appellant seeks the permission to alter, amend or delete any of the grounds of appeal. 3. This is second round of appeal. In the first round of appeal, the ITAT has set aside the matter vide appellate order Nos. 494 to 496/Asr/2017 dated 26.03.2019 by observing

PUNJAB STATE WAREHOUSING CORPORATION,HOSHIARPUR vs. INCOME TAX OFFICER TDS-1, JALANDHAR

Showing 1–20 of 29 · Page 1 of 2

12
Section 14711
Limitation/Time-bar11
TDS8

In the result, the appeals filed are allowed for statistical purpose

ITA 645/ASR/2019[20103-14]Status: DisposedITAT Amritsar31 Jan 2023

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

Section 156Section 194CSection 249Section 264Section 5

section 194C are not applicable on the facts of our case. 3. That the appellant seeks the permission to alter, amend or delete any of the grounds of appeal. 3. This is second round of appeal. In the first round of appeal, the ITAT has set aside the matter vide appellate order Nos. 494 to 496/Asr/2017 dated 26.03.2019 by observing

PUNJAB STATE WAREHOUSING CORPORATION,HOSHIARPUR vs. INCOME TAX OFFICER - TDS-1, JALANDHAR

In the result, the appeals filed are allowed for statistical purpose

ITA 646/ASR/2019[2014-15]Status: DisposedITAT Amritsar31 Jan 2023AY 2014-15

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

Section 156Section 194CSection 249Section 264Section 5

section 194C are not applicable on the facts of our case. 3. That the appellant seeks the permission to alter, amend or delete any of the grounds of appeal. 3. This is second round of appeal. In the first round of appeal, the ITAT has set aside the matter vide appellate order Nos. 494 to 496/Asr/2017 dated 26.03.2019 by observing

TRANSWORLD MUSLIM UNIVERSITY DIAGNOSTIC CENTRE,BARBAR SHAH SRINAGAR vs. INCOME TAX OFFICER WARD-( EXEMPTIONS), JAMMU

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 40/ASR/2025[2014-15]Status: DisposedITAT Amritsar17 Dec 2025AY 2014-15

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

For Appellant: Sh. P. N. Arora, Adv
Section 147Section 249(3)Section 250

3. The ld. DR has no objection for condonation, but pointed out that the assessee is a habitual defaulter and there has been delay in filing appeal before the Ld. CIT(A) also, resulting in refusing to admit appeals for violation of section 249

TRANSWORLD MUSLIM UNIVERSITY DIAGNOSTIC CENTRE,BARBAR SHAH SRINAGAR vs. INCOME TAX OFFICER WARD-( EXEMPTIONS), JAMMU

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 39/ASR/2025[2013-14]Status: DisposedITAT Amritsar17 Dec 2025AY 2013-14

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

For Appellant: Sh. P. N. Arora, Adv
Section 147Section 249(3)Section 250

3. The ld. DR has no objection for condonation, but pointed out that the assessee is a habitual defaulter and there has been delay in filing appeal before the Ld. CIT(A) also, resulting in refusing to admit appeals for violation of section 249

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

condone the delay in filing this appeal by 1275 days, where the appellate authority has refused to admit the appeal for adjudication on merits as per provisions of section 249(3

ABDUL HAMID NACHAR,SRINAGAR vs. INCOME TAX OFFICER WARD-1, RAJBAGH SRINAGAR

In the result, all the three appeals filed by the assessees are allowed for

ITA 166/ASR/2025[2019-20]Status: DisposedITAT Amritsar18 Aug 2025AY 2019-20

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

For Appellant: Sh. Tasir Ul Islam & Sh. Zubair Khan, Advs
Section 147Section 249Section 249(4)(b)Section 250

3. Condonation of delay: It is pointed out by the registry that all the three appeals are filed belatedly, by 50 (fifty) days, by 52 (fifty two) days and by 53(fifty three) days, respectively. The assessee has filed applications for condonation of delay (along with an affidavit) explaining the delay to have arisen because of medical illness

ABDUL HAMID NACHAR,SRINAGAR vs. INCOME TAX OFFICER WARD 1, RAJBAGH SRINAGAR

In the result, all the three appeals filed by the assessees are allowed for

ITA 158/ASR/2025[2016-17]Status: DisposedITAT Amritsar18 Aug 2025AY 2016-17

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

For Appellant: Sh. Tasir Ul Islam & Sh. Zubair Khan, Advs
Section 147Section 249Section 249(4)(b)Section 250

3. Condonation of delay: It is pointed out by the registry that all the three appeals are filed belatedly, by 50 (fifty) days, by 52 (fifty two) days and by 53(fifty three) days, respectively. The assessee has filed applications for condonation of delay (along with an affidavit) explaining the delay to have arisen because of medical illness

ABDUL HAMID NACHAR,SRINAGAR vs. INCOME TAX OFFICER WARD 1, RAJBAGH

In the result, all the three appeals filed by the assessees are allowed for

ITA 161/ASR/2025[2018-19]Status: DisposedITAT Amritsar18 Aug 2025AY 2018-19

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

For Appellant: Sh. Tasir Ul Islam & Sh. Zubair Khan, Advs
Section 147Section 249Section 249(4)(b)Section 250

3. Condonation of delay: It is pointed out by the registry that all the three appeals are filed belatedly, by 50 (fifty) days, by 52 (fifty two) days and by 53(fifty three) days, respectively. The assessee has filed applications for condonation of delay (along with an affidavit) explaining the delay to have arisen because of medical illness

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

3 I.T.A. Nos. 597& 598/Asr/2024 & Ors. Assessment Years: 2015-16 & 2017-18 In response to notice u/s 148 dated 31st March, 2021, duly served, there was no 5. compliance from the assessee and no representation to subsequent notices issued u/s 142(1) on various dates. Subsequently, in response to the final SCN (after receipt of copy of draft order) dated

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

3 I.T.A. Nos. 597& 598/Asr/2024 & Ors. Assessment Years: 2015-16 & 2017-18 In response to notice u/s 148 dated 31st March, 2021, duly served, there was no 5. compliance from the assessee and no representation to subsequent notices issued u/s 142(1) on various dates. Subsequently, in response to the final SCN (after receipt of copy of draft order) dated

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

3 I.T.A. Nos. 597& 598/Asr/2024 & Ors. Assessment Years: 2015-16 & 2017-18 In response to notice u/s 148 dated 31st March, 2021, duly served, there was no 5. compliance from the assessee and no representation to subsequent notices issued u/s 142(1) on various dates. Subsequently, in response to the final SCN (after receipt of copy of draft order) dated

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

3 I.T.A. Nos. 597& 598/Asr/2024 & Ors. Assessment Years: 2015-16 & 2017-18 In response to notice u/s 148 dated 31st March, 2021, duly served, there was no 5. compliance from the assessee and no representation to subsequent notices issued u/s 142(1) on various dates. Subsequently, in response to the final SCN (after receipt of copy of draft order) dated

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

3 I.T.A. Nos. 597& 598/Asr/2024 & Ors. Assessment Years: 2015-16 & 2017-18 In response to notice u/s 148 dated 31st March, 2021, duly served, there was no 5. compliance from the assessee and no representation to subsequent notices issued u/s 142(1) on various dates. Subsequently, in response to the final SCN (after receipt of copy of draft order) dated

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

condonation of the delay in filing of the appeal, the present appeal is dismissed as not maintainable. Thus, the appeal filed by the appellant is dismissed as no maintainable.” 6. The ld. CIT(A) only on point of limitation rejected the appeal for absence of the ‘sufficient cause’for delay & contravening the provision of section 249

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

condoning the delay in filing of appeal dismissing the appeal as unadmitted. 3. That on the facts and circumstances of the case the CIT(A) has erred in not exercising the discretion vested upon him by virtue of section 249

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

condoning the delay in filing of appeal dismissing the appeal as unadmitted. 3. That on the facts and circumstances of the case the CIT(A) has erred in not exercising the discretion vested upon him by virtue of section 249

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

condoning the delay in filing of appeal dismissing the appeal as unadmitted. 3. That on the facts and circumstances of the case the CIT(A) has erred in not exercising the discretion vested upon him by virtue of section 249

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

condoning the delay in filing of appeal dismissing the appeal as unadmitted. 3. That on the facts and circumstances of the case the CIT(A) has erred in not exercising the discretion vested upon him by virtue of section 249

ABDUL MAJID WARD NO 6 MOHALLA RADIO STATSION HAVELI POONCH ,POONCH vs. ROMESH KUMAR SHARMA INCOME TAX OFFICER JAMMU, JAMMU

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

ITA 374/ASR/2023[ASSESSMENT YEAR 2017-2018]Status: DisposedITAT Amritsar10 Feb 2025

Bench: Sh. Udayan Das Gupta & Sh. Krinwant Sahayi.T.A. No.374/Asr/2023 Assessment Year: 2017-18

Section 142(1)Section 144Section 250Section 44ASection 69A

3. Condonation of delay It is pointed out by the Registry that the filing of this appeal is belated by 36 days. The assessee has filed an application requesting for condonation of delay on the ground that the counsel of the assessee Mr. Raj Kumar Gupta, CA was the only person who was looking after the appeal matter