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58 results for “condonation of delay”+ Section 40clear

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Key Topics

Section 14470Section 250(6)55Addition to Income55Natural Justice40Disallowance37Depreciation34Section 153A20Section 26316Section 68

SHRI. MANJIT KRISHAN MALHOTRA,ABOHAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, BATHINDA

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

ITA 40/ASR/2019[2008-09]Status: DisposedITAT Amritsar11 Aug 2022AY 2008-09

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

For Appellant: Sh. Anil Puri, AdvFor Respondent: Sh. Chandrajit Singh, CIT DR
Section 263Section 269SSection 271D

delay of 967 days in filing these appeals is hereby condoned and appeals are admitted to be heard on merits. 5. The ld. Pr. CIT has observed that during the course of assessment proceedings in the case of M/s Tirath Ram Badri Nath, Abohar in respect of AY 2008-09, AO has noted that the appellant Sh. Manjit Krishan Malhotra

SH. MANJIT KRISHAN MALHOTRA,ABOHAR vs. PR. COMMISSIONER OF INCME TAX , BATHINDA

Showing 1–20 of 58 · Page 1 of 3

15
Condonation of Delay15
Section 143(3)11
Section 2509

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

ITA 39/ASR/2019[2008-09]Status: DisposedITAT Amritsar11 Aug 2022AY 2008-09

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

For Appellant: Sh. Anil Puri, AdvFor Respondent: Sh. Chandrajit Singh, CIT DR
Section 263Section 269SSection 271D

delay of 967 days in filing these appeals is hereby condoned and appeals are admitted to be heard on merits. 5. The ld. Pr. CIT has observed that during the course of assessment proceedings in the case of M/s Tirath Ram Badri Nath, Abohar in respect of AY 2008-09, AO has noted that the appellant Sh. Manjit Krishan Malhotra

ROYAL FURNISHER ,JAMMU vs. ASSESING OFFICER WARD- 2 (2), JAMMU

In the result appeal of the assessee bearing ITA No

ITA 54/ASR/2022[2018-19]Status: DisposedITAT Amritsar20 Dec 2022AY 2018-19

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

Section 139(1)Section 143(1)Section 2(24)(x)Section 250oSection 36Section 36(1)(va)Section 43B

condoned. 4. Tersely we advert the fact of the case. The addition was made for delayed payment of PF and ESI amount of Rs. 4,16,169/-before the close of the financial year and Rs.71,818/- on 18.04.2018 related to EPF payable. The assessee filed an I.T.A. No.54/Asr/2022 4 Assessment Year: 2018-19 appeal before

SUMAN CHHABRA,JAMMU AND KASHMIR vs. WARD 1(1), JAMMU, JAMMU AND KASHMIR

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

ITA 191/ASR/2025[2017-18]Status: DisposedITAT Amritsar26 Sept 2025AY 2017-18

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. No. 191/Asr/2025 Assessment Year: 2017-18

Section 147Section 250Section 270A

condoning the delay of 169 days, despite the assessee's mental distress during the period. 3. The Ld. CIT(A) erred in deciding the appeal by passing order under section 250 without considering that the appeal related to the quantum, on which the penalty was imposed, is still pending before the CIT. I.T.A. No. 191/Asr/2025 3 Assessment Year

SHRI AJAY BALI ,SAMBA vs. INCOME TAX OFFICER WARD , SAMBA

In the result, the appeal of the assessee ITA No

ITA 245/ASR/2023[2017-18]Status: DisposedITAT Amritsar20 Sept 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.245/Asr/2023 Assessment Year: 2017-18

Section 143(3)Section 250Section 44ASection 69

delay of 40 days is condoned. 3. The assessee has taken the following ground: “1. That the Assessment Order dated 18/12/2019 passed by the Income Tax Officer, WardSamba u/s 143(3) of the Income Tax Act, 1961 and the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi thereby confirming the order

PUNNU SYNTHETICS PRIVATE LIMITED,AMRITSAR vs. INCOME TAX OFFICER WARD- 5 (4), AMRITSAR

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

ITA 35/ASR/2023[2017-18]Status: DisposedITAT Amritsar14 Jun 2023AY 2017-18

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

Section 115BSection 143(2)Section 144Section 144oSection 250(6)Section 250oSection 69A

section 69A can be invoked only when whole of such alleged money, bullion, jewellery, or valuable article has escaped assessment or remains unexplained. 10. That the appellant craves leave to add or amend the grounds of appeal before the appeal is heard and disposed off.” 3. The appeal was filed with a delay of 71 days. The assessee filed

YUVA GAU SEWAK WELFARE SOCIETY,BARNALA vs. CIT EXEMPTIONS, CHANDIGARH

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

ITA 199/ASR/2025[2024-25]Status: DisposedITAT Amritsar26 Sept 2025AY 2024-25

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

For Appellant: Sh. Nitin Aggarwal, Adv
Section 12ASection 12A(1)(ac)

40 Futi Gali Barnala, 148101, Chandigarh Punjab, India [PAN: AAAAY 6503F] \ (Respondent) (Appellant) Appellant by : Sh. Nitin Aggarwal, Adv. : Respondent by Sh. Ravinder Mittal, CIT-D.R. Date of Hearing : 09.09.2025 Date of Pronouncement : 26.09.2025 ORDER Per Udayan Dasgupta, J.M.: This appeal is filed by the assessee against the order of the ld. CIT(E), Chandigarh dated 17.01.2025 rejecting

SHRI ALLAH RAKHA,JAMMU vs. INCOME TAX OFFICER, KATHUA

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

ITA 230/ASR/2022[2011-12]Status: DisposedITAT Amritsar15 Mar 2023AY 2011-12

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

Section 143(3)Section 148Section 250Section 250oSection 68

section 250 of the Income tax Act, 1961 merely on assumptions, presumptions and apprehensions, without appreciating the factual, legal and statutory position of the Law and facts of the case. 2. That the Learned CIT (A), National Faceless Appeal Centre (NFAC) Delhi has erred both in law as well as on facts by dismissing the appeal of the Appellant unheard

IRFAN SHAH,SRINAGAR vs. INCOME TAX OFFICER, SRINAGAR

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

ITA 381/ASR/2024[2017-18]Status: DisposedITAT Amritsar21 Apr 2025AY 2017-18

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. Kundan Pandey for Sh. Vipul Arora C.A
Section 115BSection 144Section 250(6)Section 282Section 69A

condone the delay and admit the appeal for hearing on merits. 5. The grounds of appeal taken by the assessee in form 36 are as follows: “1. That the Worthy Commissioner of Income Tax ( Appeals) has, in view of the facts and circumstance of the case, grossly erred in confirming addition of Rs.3240500 on account of cash deposited during demonetization

RAJ KUMAR & CO,NAWANSHAHR vs. INCOME TAX OFFICER, NAWANSHAHR

In the result, the appeal of the assessee is partly allowed as indicated above

ITA 641/ASR/2024[2017-18]Status: DisposedITAT Amritsar16 Oct 2025AY 2017-18

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

For Appellant: Sh. Ashray Sarna, Adv
Section 115Section 115BSection 144Section 250Section 68

condone the delay of 253 days, in filing the appeal and admit the same for hearing on merits. 5. The grounds of appeal taken by the assessee in form 36 are as follows: “1. That the order passed by the Hon'ble CIT(A) dated 15.01.2024 is against the law and facts of the case. 2. That having regard

M/S. GOLDEN TULIP HOSPITALITY PRIVATE LIMITED ,SRINAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, SRINAGAR

In the result, both the appeals of the assessee are allowed

ITA 265/ASR/2023[2019-20]Status: DisposedITAT Amritsar10 Nov 2023AY 2019-20

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

For Appellant: Sh. Rohit Kapoor, CA &
Section 150Section 250(6)Section 69A

delay is condoned, and appeal is admitted for hearing on merits of the case. 6. Briefly the facts are that the assesee the assessee was engaged in construction activity. The AO stated that that the payments which are received through banking channel only relates to it and the payments made in cash by Sh. Abdul Majeed Sheikh to various parties

M/S. GOLDEN TULIP HOSPITALITY PRIVATE LIMITED,SRINAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, SRINAGAR

In the result, both the appeals of the assessee are allowed

ITA 264/ASR/2023[2014-15]Status: DisposedITAT Amritsar10 Nov 2023AY 2014-15

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

For Appellant: Sh. Rohit Kapoor, CA &
Section 150Section 250(6)Section 69A

delay is condoned, and appeal is admitted for hearing on merits of the case. 6. Briefly the facts are that the assesee the assessee was engaged in construction activity. The AO stated that that the payments which are received through banking channel only relates to it and the payments made in cash by Sh. Abdul Majeed Sheikh to various parties

BASHARAT SALEEM REHTOO,SRINAGAR vs. DCIT, ACIT CENT. CIRCLE , SRINAGAR

In the result the appeal of the assessee is allowed

ITA 456/ASR/2024[2019-20]Status: DisposedITAT Amritsar30 Jun 2025AY 2019-20

Bench: Sh. Udayan Dasgupta & Sh. Brajesh Kumar Singh

Section 132ASection 143(3)Section 250Section 44ASection 69A

condone the delay and admit the appeal to be heard on merits. 4. The grounds of appeal taken by assessee in form 36 are as follows: “1. The CIT(A); erred in confirming the addition of Rs. 700000/- made by the AO u/s 69A on account of cash found/ seized during the requisition u/s 132A on 03.12.2018. The order passed

M/S. OHRI & BATRA SHOWBIZ PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR

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

ITA 235/ASR/2022[2013-14]Status: DisposedITAT Amritsar11 May 2023AY 2013-14

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

Section 132Section 142Section 143(3)Section 145(3)Section 153ASection 153BSection 250(6)Section 68

delay of 17 days is condoned. 3. At the outset, the relevant factual backdrops as well as the issue involved in all the cases are identical. We, therefore, the ITA No. 234/Asr/2022 is taken as a lead case. 4. The assessee has taken the following grounds: “1. That the order passed by the Hon’ble CIT (A) dated

M/S. OHRI & BATRA SHOWBIZ PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL-CIRCLE-II, JALANDHAR

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

ITA 232/ASR/2022[2010-11]Status: DisposedITAT Amritsar11 May 2023AY 2010-11

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

Section 132Section 142Section 143(3)Section 145(3)Section 153ASection 153BSection 250(6)Section 68

delay of 17 days is condoned. 3. At the outset, the relevant factual backdrops as well as the issue involved in all the cases are identical. We, therefore, the ITA No. 234/Asr/2022 is taken as a lead case. 4. The assessee has taken the following grounds: “1. That the order passed by the Hon’ble CIT (A) dated

M/S. OHRI & BATRA SHOWBIZ PRIVATE LIMITED ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR

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

ITA 234/ASR/2022[2012-13]Status: DisposedITAT Amritsar11 May 2023AY 2012-13

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

Section 132Section 142Section 143(3)Section 145(3)Section 153ASection 153BSection 250(6)Section 68

delay of 17 days is condoned. 3. At the outset, the relevant factual backdrops as well as the issue involved in all the cases are identical. We, therefore, the ITA No. 234/Asr/2022 is taken as a lead case. 4. The assessee has taken the following grounds: “1. That the order passed by the Hon’ble CIT (A) dated

M/S OHRI & BATRA SHOWBIZ PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR

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

ITA 233/ASR/2022[2011-12]Status: DisposedITAT Amritsar11 May 2023AY 2011-12

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

Section 132Section 142Section 143(3)Section 145(3)Section 153ASection 153BSection 250(6)Section 68

delay of 17 days is condoned. 3. At the outset, the relevant factual backdrops as well as the issue involved in all the cases are identical. We, therefore, the ITA No. 234/Asr/2022 is taken as a lead case. 4. The assessee has taken the following grounds: “1. That the order passed by the Hon’ble CIT (A) dated

LATE SHRI JOGINDER SINGH,MOGA vs. INCOME TAX OFFICER WARD-1, MOGA

In the result, the appeals filed by the assessee is allowed for

ITA 50/ASR/2020[2011-12]Status: DisposedITAT Amritsar25 Apr 2023AY 2011-12

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

Section 250(6)Section 69

delay in filing appeal may please be condoned and appeal be admitted for the cause of justice.” 3 I.T.A. No. 50/Asr/2020 Late Sh. Joginder Singh v. ITO 4. Briefly stated facts of the case are that based on an AIR information in case of the appellant, the AO stated that the appellant has made a cash deposit

MESERS PEER PANCHAL EDUCATIONAL AND WELFARE TRUST ,JAMMU AND KASHMIR vs. COMMISSIONER OF INCOME TAX(EXEMPTIONS), CHANDIGARH

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

ITA 598/ASR/2018[2018-19]Status: DisposedITAT Amritsar28 Feb 2023AY 2018-19

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

Section 10Section 12A

condone the delay of 2 days in my case.” 3.1 Since, there was a short delay of 2 days in filing the appeal 4. The appellant filed an application in form No. 10A in the office of the Principal Commissioner of Income Tax (hereinafter referred to “the PCIT”), on 31.03.2018 seeking registration u/s 12AA of the Income

ISHAR INFRASTRUCTURE DEVELPOPERS PRIVATE LIMITED,BATHINDA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

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

ITA 686/ASR/2024[2022-23]Status: DisposedITAT Amritsar28 Aug 2025AY 2022-23

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. No. 686/Asr/2024 Assessment Year: 2022-23

Section 139(1)Section 143(1)Section 250Section 32(2)Section 72Section 72(3)

delay of 93 ( ninety three ) days in filing the appeal is condoned and the appeal is admitted to be heard on merits. 3. The grounds of appeal raised by the assessee in Form No. 36 are as under: “1. The Addl./JCIT(A) has erred on facts and law in confirming the action of DDIT CPC, Bangalore