BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

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

Sorted by relevance

Mumbai388Chennai196Kolkata171Delhi157Bangalore144Chandigarh124Ahmedabad106Karnataka101Hyderabad82Jaipur78Raipur73Pune59Surat57Indore53Lucknow42Visakhapatnam37Panaji28Agra25Amritsar25Patna23Cuttack23Nagpur14Rajkot13Guwahati12Ranchi11Jodhpur11Jabalpur9Calcutta8Allahabad6Cochin5Telangana3Dehradun3Varanasi2Rajasthan1Andhra Pradesh1

Key Topics

Section 25023Condonation of Delay21Section 249(4)(b)19Section 249(3)14Section 14413Addition to Income13Section 14812Section 14711Section 142(1)

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 25 · Page 1 of 2

9
Limitation/Time-bar7
Section 2496
Cash Deposit6

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

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

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

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

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 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,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 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

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

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

RAJNEESH MEHRA,AMRITSAR vs. ITO, WARD 1(1), AMRITSAR

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

ITA 607/ASR/2024[2017-18]Status: DisposedITAT Amritsar10 Nov 2025AY 2017-18

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta

For Appellant: Sh. Rohit Kapoor, Adv. &
Section 144Section 249(3)Section 250

condone the delay as per the provisions of section 249(3) of the Act. 6. Now, before the Tribunal, the ld. AR of the assessee

SANGAM TRADERS 60-GOLDEN AVENUE SAILI ROAD PATHANKOT,PATHANKOT vs. INCOME TAX OFFICER WARD 1 PATHANKOT SAILI ROAD PATHANKOT, PATHANKOT

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

ITA 706/ASR/2024[2020-2021]Status: DisposedITAT Amritsar22 Jan 2026AY 2020-2021

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

For Appellant: Sh. P. N. Arora, Adv
Section 144Section 249(3)Section 250Section 68

3 I.T.A. No. 706/Asr/2024 Assessment Year: 2020-21 was not found to be satisfactory and as such, the delay has not been condoned and the appeal has been dismissed as per provisions of section 249

BIKRAM MASIH,AMRITSAR vs. INCOME TAX OFFICER WARD-2(1), AMRITSAR

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

ITA 569/ASR/2024[2017-18]Status: DisposedITAT Amritsar18 Aug 2025AY 2017-18

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

For Appellant: None (Adjournment application)
Section 144Section 249(4)(b)Section 250

3 I.T.A. No. 569/Asr/2024 Assessment Year: 2017-18 please be condoned and the appeal of the assessee may be admitted for decision on merits. 4. The ld. DR has no objection if the delay is condoned. 5. Considering the medical issues stated by the assessee and also considering that no notice of hearing has been issued in the e-mail

SHRI SAJID BASHIR KHAN,SRINAGAR vs. INCOME TAX OFFICER WARD-1, SRINAGAR

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

ITA 302/ASR/2024[2017-18]Status: DisposedITAT Amritsar14 Nov 2025AY 2017-18

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. No. 302/Asr/2024 Assessment Year: 2017-18 Sajid Bashir Khan, Iqbalabad Vs. Ito, Ward (1), Bemina Srinagar, Jammu & Srinagar. Kashmir. [Pan:-Bxxpk6247E] (Respondent) (Appellant) Appellant By Sh. Bashir Ahmad Lone Ca Respondent By Sh. Charan Dass, Sr. Dr

Section 142(1)Section 144Section 210Section 249(4)(b)Section 250Section 282Section 69A

delay, we condone the same and admit the appeal to be heard on merits. 3. The assessee has taken six grounds of appeal in Form No. 36 and his grievance is mainly due to the fact that the ld. First appellate authority has rejected the appeal without adjudicating on the ground contained in the memorandum of appeal, by refusing