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9 results for “condonation of delay”+ Section 249(4)(b)clear

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Key Topics

Section 249(4)(b)19Section 2509Condonation of Delay8Section 1446Section 2105Section 142(1)4Section 206C4Cash Deposit4Demonetization

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

condone the delay of 36 days and admit this appeal for hearing on merits. 4. The facts of the case are that the assessee had deposited an amount of Rs.13,19,000/- in cash in his bank a/c in J & K Bank at Poonch in A/c No.XXXXXXX0003 during the demonetization period and had a total deposit of Rs.1

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

4
Section 1473
Section 2493
Exemption3

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

delay is not intentional or willful and as such we condone the same and admit the appeals to be heard on merits. 4. The common issue that arises in all the three appeals are that the Ld. first appellate authority has dismissed the appeals without admitting the same for hearing on merits for non-payment of advance tax coupled with

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

delay is not intentional or willful and as such we condone the same and admit the appeals to be heard on merits. 4. The common issue that arises in all the three appeals are that the Ld. first appellate authority has dismissed the appeals without admitting the same for hearing on merits for non-payment of advance tax coupled with

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

delay is not intentional or willful and as such we condone the same and admit the appeals to be heard on merits. 4. The common issue that arises in all the three appeals are that the Ld. first appellate authority has dismissed the appeals without admitting the same for hearing on merits for non-payment of advance tax coupled with

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

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

condone the delay, being not intentional or willful, on the part of the assessee and we admit the appeal for hearing on merits. There are thirteen grounds taken by the assessee in Form No. 36 and the first 6. issue is on the grounds of rejection of the appeal by the ld. first appellate authority refusing to admit the same

SHRI TARIQ AHMAD DAR,ANANTNAG vs. INCOME TAX OFFICER WARD, UDHAMPUR

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

ITA 422/ASR/2025[2017-18]Status: DisposedITAT Amritsar12 Mar 2026AY 2017-18

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. Mohd. Iqbal Untoo, C.A
Section 142(1)Section 144Section 210Section 249(4)(b)Section 250Section 69A

delay to be very convincing and sufficient, but in the interest of justice we condone the same and admit the appeal to be heard on merits. 4. However, we consider it to be a fit case for imposition of costs and as such we impose a token cost of Rs.5,000/- (five thousand) on the assessee, payable to the credit

PEPSU ROAD TRANSPORT CORPORATION,KAPURTHALA vs. INCOME TAX OFFICER (TDS), JALANDHAR, JALANDHAR

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

ITA 375/ASR/2024[2013-14]Status: DisposedITAT Amritsar16 Oct 2025AY 2013-14

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

For Appellant: Sh. Parikshit Aggarwal, C.A
Section 206CSection 206C(7)Section 249(2)Section 250

section, the assessee has been held to be assessee in default u/s 206C of the Act for non-collection of TCS, resulting in total TCS default of Rs.8.58 lakhs (including interest u/s 206C(7) of the Act as applicable). 3 I.T.A. No. 375/Asr/2024 Assessment Year: 2013-14 5. The order passed by the ITO (TDS) dated 10.02.2021 has been carried

SHRI OM PARKASH BAJAJ,FEROZEPUR vs. INCOME TAX OFFICER WARD-3(1), FEROZEPUR

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

ITA 216/ASR/2024[2012-13]Status: DisposedITAT Amritsar12 Mar 2026AY 2012-13

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

For Appellant: None (Adjournment application)
Section 144Section 148Section 156Section 249(3)Section 250

b) and that leaves no doubt about its actual service, and it is also not pointed out to which address the penalty notice has been received. 9. We have heard the Ld. DR and considered the materials on record. We are of the opinion that before rejection of the appeal under section 249(3) of the Act, the Ld. 4