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49 results for “condonation of delay”+ Section 56clear

Sorted by relevance

Chennai625Mumbai514Delhi458Kolkata314Bangalore261Hyderabad185Ahmedabad180Jaipur169Pune146Karnataka144Chandigarh128Nagpur84Lucknow62Surat54Indore52Amritsar49Calcutta48Rajkot37Panaji37Visakhapatnam36Cochin34Raipur26Patna19SC17Guwahati16Cuttack15Varanasi13Telangana12Jabalpur12Allahabad8Dehradun6Jodhpur6Agra5Punjab & Haryana2Orissa2A.K. SIKRI N.V. RAMANA1Himachal Pradesh1Andhra Pradesh1Rajasthan1

Key Topics

Section 14467Section 250(6)43Addition to Income42Disallowance35Depreciation34Natural Justice33Section 26323Section 143(3)13Section 69A

SHRI AMRIT PARKASH SEHGAL (HUF),JALANDHAR vs. INCOME TAX OFFICER WARD-2(1), JALANDHAR

In the result, the appeal of the assessee is allowed

ITA 12/ASR/2020[2014-15]Status: DisposedITAT Amritsar24 Aug 2022AY 2014-15

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

For Appellant: Sh. Surinder Mahajan, CAFor Respondent: Sh. Amlendu Nath Misra, CIT DR
Section 143(3)Section 154Section 263

section 263 of the Act was not appealable before this Tribunal since he was not advised by his Tax Consultant about this legal right. Later on, when a Senior Lawyer advised assessee to file an appeal, the assessee immediately took steps to file the appeal. Therefore, the delay caused. We note that delay was because of the wrong advice

THE DALLA CO OP AGRI MULTIPURPOSE SOCIETY LIMITED,JALANDHAR vs. INCOME TAX OFFICER WARD-, PHAGWARA

Showing 1–20 of 49 · Page 1 of 3

10
Section 1478
Condonation of Delay7
Section 2506
ITA 593/ASR/2025[2018-19]Status: DisposedITAT Amritsar23 Mar 2026AY 2018-19

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 593/Asr/2025 Assessment Year: 2018-19 The Dalla Co-Op. Agri Vs. Ito, Ward (1), Multipurpose Society Ltd. C/O Phagwara. B.D. Bansal & Co. B-641, Ground Floor Near A Block Gurudwara Ranjit Avenue, Amritsar. [Pan:-Aacat2201M] (Appellant) (Respondent) Appellant By Sh. Lakshay Bansal, Ca Sh. Charan Dass, Sr. Dr Respondent By Date Of Hearing 22.01.2026 Date Of Pronouncement 23.03.2026

Section 143(3)Section 250Section 56Section 80PSection 80P(2)Section 80P(2)(d)

condone the delay and admit the appeal to be heard on merits. 2.3 However, we find that negligence on the part of the Secretary of the assessee society and his counsel cannot be ruled out and this is a fit case for imposition of costs and considering the fact that the appellant is an agricultural Multipurpose cooperative society, we impose

MR. CHARAT SINGH,NAWANSHAHAR vs. INCOME TAX OFFICER, NAWANSHAHR

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

ITA 577/ASR/2024[2017-18]Status: DisposedITAT Amritsar21 Apr 2025AY 2017-18

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Das Gupta(Hybrid Hearing) I.T.A. No.577/Asr/2024 Assessment Year: 2017-18

Section 143(3)Section 250Section 282Section 69A

56 days was not intentional and wilful and was due to non-availability of competent persons and the same being unintentional, he prays for condonation of the delay and admission of the appeal for deciding on merits. The Ld. DR has no objection. The delay being not intentional on the part of the assesse the same is condoned

SHOWKAT SHAFI, S.O. MOHAMMAD YATOO, YATOO MANZIL NAGAM CHADOORA BUDGAM,SRINAGAR vs. INCOME TAX OFFICER WARD-3(3), SRINAGAR

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

ITA 284/ASR/2024[2012-2013]Status: DisposedITAT Amritsar29 Apr 2025AY 2012-2013

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. Kushal Chopra, C. A
Section 144Section 250

condone the delay and admit the appeal to be heard on merits. 5. The grounds of appeal taken by the assessee in form 36 are as follows: 1. That the Ld. CIT(A) has erred in passing the order ex-parte and has erred in confirming the order of Assessing Officer without giving any decisions on the merits

SMT..ANURADHA,PATHANKOT vs. INCOME TAX OFFICER WARD-6(1), PATHANKOT

In the result the appeal of the assessee is allowed

ITA 437/ASR/2024[2012-13]Status: DisposedITAT Amritsar24 Jun 2025AY 2012-13

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

Section 133(6)Section 147Section 148Section 151(1)Section 250

delay is condoned and the appeal is admitted for hearing on merits. 3. The grounds of appeal taken by the assessee in Form 36 are as follows: “1. That on the facts & in circumstances of the case and in law the Ld. CIT (A) erred in confirming the addition made by Ld. Assessing Officer & dismissing the appeal. 2. That

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. 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

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

INCOME TAX OFFICER, WARD-2(3), ABOHAR, INCOME TAX OFFICE, ABOHAR vs. RAJ KUMAR, ABOHAR

In the result, the appeal of the revenue is partly allowed

ITA 622/ASR/2024[2018-19]Status: DisposedITAT Amritsar06 Apr 2026AY 2018-19

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

For Appellant: Sh. Rajendra Jain, Adv
Section 143(3)Section 250Section 68Section 69A

condone the delay and admit the appeal for hearing on merits. 4. Grounds of appeal taken by the revenue in Form No. 36 are as follows (which is not concise in terms of Rule – 8 of ITAT Rules ’63): “1. That on the facts and circumstances of the case, the Ld. CIT(A) has erred in deleting the addition

S.S. JAIN SABHA GOLF LINK, LUDHIANA,LUDHIANA vs. CIT EXEMPTIONS, JALANDHAR

ITA 482/ASR/2024[24-25]Status: DisposedITAT Amritsar20 Mar 2026

Bench: Dr. Dipak P. Ripote & Sh. Udayan Dasgupta

For Appellant: None
Section 12ASection 12A(1)(ac)

condone the delay and admit the appeal to be heard on merits. 4. In course of hearing, there has not been any appearance by the assessee or his ld. counsel on repeated calls neither physically nor in virtual mode. However, considering the grounds of appeal and the issues involved, we proceed to dispose of this appeal after hearing

MEASEG G.H AGRO PRODUCTS PRIVATE LIMITED,AMRITSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 18/ASR/2020[2011-12]Status: DisposedITAT Amritsar09 Jun 2023AY 2011-12

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

Section 144Section 250(6)

delay of 02 days is condoned. ITA No.58/Asr/2020 A.Y. 2012-13. 3.1 The revenue has taken the following grounds which are extracted as below: “1. Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in restricting the addition of Rs. 6,62,27,272/- to Rs. 2,73,53,991/- on account

MEASAGE SAT KARTAR SOLVEX PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 24/ASR/2020[2010-11]Status: DisposedITAT Amritsar09 Jun 2023AY 2010-11

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

Section 144Section 250(6)

delay of 02 days is condoned. ITA No.58/Asr/2020 A.Y. 2012-13. 3.1 The revenue has taken the following grounds which are extracted as below: “1. Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in restricting the addition of Rs. 6,62,27,272/- to Rs. 2,73,53,991/- on account

MEASAGE SAT KARTAR SOLVEX PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 25/ASR/2020[2012-13]Status: DisposedITAT Amritsar09 Jun 2023AY 2012-13

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

Section 144Section 250(6)

delay of 02 days is condoned. ITA No.58/Asr/2020 A.Y. 2012-13. 3.1 The revenue has taken the following grounds which are extracted as below: “1. Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in restricting the addition of Rs. 6,62,27,272/- to Rs. 2,73,53,991/- on account

MEASAGE SAT KARTAR SOLVEX PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 26/ASR/2020[2013-14]Status: DisposedITAT Amritsar09 Jun 2023AY 2013-14

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

Section 144Section 250(6)

delay of 02 days is condoned. ITA No.58/Asr/2020 A.Y. 2012-13. 3.1 The revenue has taken the following grounds which are extracted as below: “1. Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in restricting the addition of Rs. 6,62,27,272/- to Rs. 2,73,53,991/- on account

MEASAGE G. H AGRO PRODUCTS PRIVATE LIMITED,AMRITSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 23/ASR/2020[2009-10]Status: DisposedITAT Amritsar09 Jun 2023AY 2009-10

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

Section 144Section 250(6)

delay of 02 days is condoned. ITA No.58/Asr/2020 A.Y. 2012-13. 3.1 The revenue has taken the following grounds which are extracted as below: “1. Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in restricting the addition of Rs. 6,62,27,272/- to Rs. 2,73,53,991/- on account

MEASAGE G.H AGRO PRODUCTS PRIVATE LIMITED,AMRITSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 17/ASR/2020[2010-11]Status: DisposedITAT Amritsar09 Jun 2023AY 2010-11

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

Section 144Section 250(6)

delay of 02 days is condoned. ITA No.58/Asr/2020 A.Y. 2012-13. 3.1 The revenue has taken the following grounds which are extracted as below: “1. Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in restricting the addition of Rs. 6,62,27,272/- to Rs. 2,73,53,991/- on account

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR vs. M/S NARULA OIL & FATS PRIVATE LIMITED, AHMEDABAD

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 58/ASR/2020[2012-13]Status: DisposedITAT Amritsar09 Jun 2023AY 2012-13

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

Section 144Section 250(6)

delay of 02 days is condoned. ITA No.58/Asr/2020 A.Y. 2012-13. 3.1 The revenue has taken the following grounds which are extracted as below: “1. Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in restricting the addition of Rs. 6,62,27,272/- to Rs. 2,73,53,991/- on account

MEASAGE G. H AGRO PRODUCTS PRIVATE LIMITED,AMRITSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 22/ASR/2020[2008-09]Status: DisposedITAT Amritsar09 Jun 2023AY 2008-09

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

Section 144Section 250(6)

delay of 02 days is condoned. ITA No.58/Asr/2020 A.Y. 2012-13. 3.1 The revenue has taken the following grounds which are extracted as below: “1. Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in restricting the addition of Rs. 6,62,27,272/- to Rs. 2,73,53,991/- on account

MEASAGE NARULA SOLVEX PRIVATE LIMITED,MOGA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 36/ASR/2020[2013-14]Status: DisposedITAT Amritsar09 Jun 2023AY 2013-14

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

Section 144Section 250(6)

delay of 02 days is condoned. ITA No.58/Asr/2020 A.Y. 2012-13. 3.1 The revenue has taken the following grounds which are extracted as below: “1. Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in restricting the addition of Rs. 6,62,27,272/- to Rs. 2,73,53,991/- on account

MEASAGE G.H AGRO PRIVATE LIMITED,AMRITSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 21/ASR/2020[2014-15]Status: DisposedITAT Amritsar09 Jun 2023AY 2014-15

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

Section 144Section 250(6)

delay of 02 days is condoned. ITA No.58/Asr/2020 A.Y. 2012-13. 3.1 The revenue has taken the following grounds which are extracted as below: “1. Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in restricting the addition of Rs. 6,62,27,272/- to Rs. 2,73,53,991/- on account