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.

45 results for “condonation of delay”+ Section 72clear

Sorted by relevance

Chennai404Mumbai378Delhi302Kolkata259Bangalore185Ahmedabad133Karnataka130Jaipur116Hyderabad106Chandigarh102Pune85Visakhapatnam60Indore48Surat48Rajkot47Amritsar45Calcutta37Lucknow36Panaji33Nagpur24Cuttack20Cochin18Patna15SC14Raipur14Telangana11Guwahati8Dehradun8Jodhpur6Allahabad6Ranchi6Jabalpur5Varanasi4Agra2Orissa2Rajasthan2A.K. SIKRI ROHINTON FALI NARIMAN1Andhra Pradesh1

Key Topics

Section 14468Section 250(6)40Addition to Income37Depreciation34Disallowance33Natural Justice33Section 271B30Section 44A24Section 271A

SMT. PARMINDER KAUR,LUDHIANA vs. INCOME TAX OFFICER, 3(3), JALANDHAR

In the result, the appeal is partly allowed

ITA 643/ASR/2017[2009-10]Status: DisposedITAT Amritsar16 Aug 2021AY 2009-10

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

Section 147Section 148

condoning the delay in the open court to the CIT (DR) and directed the parties to make submissions on the merit of the case and the matter was adjourned to 12.07.2021. The A.R. for the assessee had submitted that the additions 16. were made by the Assessing Officer made on the photo copy of a forged agreement to sell dated

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

Showing 1–20 of 45 · Page 1 of 3

12
Section 26311
Section 15410
Condonation of Delay9

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

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

JAMMU AND KASHMIR PROJECTS CONSTRUCTION CORPORATION LIMITED,SRINAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3, SRINAGAR

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

ITA 4/ASR/2020[2006-07]Status: DisposedITAT Amritsar20 Dec 2022AY 2006-07

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

Section 139Section 154Section 250(6)

section 154 and to allow a claim of Rs.63,72,588/- made by the assessee in the revised return.” 2. Assessee has filed an application for condonation of delay

SHRI YASIR BILAL KHAN,SRINAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, JAMMU

In the result, the appeals of the assessee in ITA Nos

ITA 151/ASR/2022[2011-12]Status: DisposedITAT Amritsar17 Feb 2023AY 2011-12

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

For Appellant: NoneFor Respondent: Mrs. Kanchan Garg, Sr. DR
Section 250(6)Section 271ASection 271BSection 44A

72, Alnoor Signed Central Circle, Jammu Colony, Hyderpora, Srinagar-190001 [PAN: AQKPK 9895P] (Appellant) (Respondent) Appellant by : None Respondent by: Mrs. Kanchan Garg, Sr. DR Date of Hearing: 16.02.2023 Date of Pronouncement: 17.02.2023 ORDER Per Bench: A bunch of appeal of the assessee was filed against the order of the ld. Commissioner of Income Tax (Appeals)-5, Ludhiana, [in brevity

SHRI YASIR BILAL KHAN,SRINAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE , JAMMU

In the result, the appeals of the assessee in ITA Nos

ITA 154/ASR/2022[2015-16]Status: DisposedITAT Amritsar17 Feb 2023AY 2015-16

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

For Appellant: NoneFor Respondent: Mrs. Kanchan Garg, Sr. DR
Section 250(6)Section 271ASection 271BSection 44A

72, Alnoor Signed Central Circle, Jammu Colony, Hyderpora, Srinagar-190001 [PAN: AQKPK 9895P] (Appellant) (Respondent) Appellant by : None Respondent by: Mrs. Kanchan Garg, Sr. DR Date of Hearing: 16.02.2023 Date of Pronouncement: 17.02.2023 ORDER Per Bench: A bunch of appeal of the assessee was filed against the order of the ld. Commissioner of Income Tax (Appeals)-5, Ludhiana, [in brevity

SHRI YASIR BILAL KHAN,SRINAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, JAMMU

In the result, the appeals of the assessee in ITA Nos

ITA 152/ASR/2022[2012-13]Status: DisposedITAT Amritsar17 Feb 2023AY 2012-13

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

For Appellant: NoneFor Respondent: Mrs. Kanchan Garg, Sr. DR
Section 250(6)Section 271ASection 271BSection 44A

72, Alnoor Signed Central Circle, Jammu Colony, Hyderpora, Srinagar-190001 [PAN: AQKPK 9895P] (Appellant) (Respondent) Appellant by : None Respondent by: Mrs. Kanchan Garg, Sr. DR Date of Hearing: 16.02.2023 Date of Pronouncement: 17.02.2023 ORDER Per Bench: A bunch of appeal of the assessee was filed against the order of the ld. Commissioner of Income Tax (Appeals)-5, Ludhiana, [in brevity

SHRI YASIR BILAL KHAN,SRINAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, JAMMU

In the result, the appeals of the assessee in ITA Nos

ITA 156/ASR/2022[2016-17]Status: DisposedITAT Amritsar17 Feb 2023AY 2016-17

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

For Appellant: NoneFor Respondent: Mrs. Kanchan Garg, Sr. DR
Section 250(6)Section 271ASection 271BSection 44A

72, Alnoor Signed Central Circle, Jammu Colony, Hyderpora, Srinagar-190001 [PAN: AQKPK 9895P] (Appellant) (Respondent) Appellant by : None Respondent by: Mrs. Kanchan Garg, Sr. DR Date of Hearing: 16.02.2023 Date of Pronouncement: 17.02.2023 ORDER Per Bench: A bunch of appeal of the assessee was filed against the order of the ld. Commissioner of Income Tax (Appeals)-5, Ludhiana, [in brevity

SHRI YASIR BILAL KHAN,SRINAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, JAMMU

In the result, the appeals of the assessee in ITA Nos

ITA 153/ASR/2022[2014-15]Status: DisposedITAT Amritsar17 Feb 2023AY 2014-15

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

For Appellant: NoneFor Respondent: Mrs. Kanchan Garg, Sr. DR
Section 250(6)Section 271ASection 271BSection 44A

72, Alnoor Signed Central Circle, Jammu Colony, Hyderpora, Srinagar-190001 [PAN: AQKPK 9895P] (Appellant) (Respondent) Appellant by : None Respondent by: Mrs. Kanchan Garg, Sr. DR Date of Hearing: 16.02.2023 Date of Pronouncement: 17.02.2023 ORDER Per Bench: A bunch of appeal of the assessee was filed against the order of the ld. Commissioner of Income Tax (Appeals)-5, Ludhiana, [in brevity

SHRI YASIR BILAL KHAN,SRINAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, JAMMU

In the result, the appeals of the assessee in ITA Nos

ITA 155/ASR/2022[2015-16]Status: DisposedITAT Amritsar17 Feb 2023AY 2015-16

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

For Appellant: NoneFor Respondent: Mrs. Kanchan Garg, Sr. DR
Section 250(6)Section 271ASection 271BSection 44A

72, Alnoor Signed Central Circle, Jammu Colony, Hyderpora, Srinagar-190001 [PAN: AQKPK 9895P] (Appellant) (Respondent) Appellant by : None Respondent by: Mrs. Kanchan Garg, Sr. DR Date of Hearing: 16.02.2023 Date of Pronouncement: 17.02.2023 ORDER Per Bench: A bunch of appeal of the assessee was filed against the order of the ld. Commissioner of Income Tax (Appeals)-5, Ludhiana, [in brevity

ABDUL RASHID SHAH,HARRAN GANDERBAL vs. INCOME TAX OFFICER, WARD-I, SRINAGAR, INCOME TAX DEPARTMENT

In the result, appeal is allowed for statistical purposes

ITA 381/ASR/2023[2017-18]Status: DisposedITAT Amritsar15 Jan 2025AY 2017-18

Bench: Shri Udayan Das Gupta & Shri Krinwant Sahayआयकरअपीलसं./Ita No. 381/Asr/2023 िनधा"रणवष" / Assessment Year : 2017-18 Abdul Rashid Shah, The Ito, बनाम New Colony Harran, Ward1, Ganderbal, Jammu & Srinagar, Kashmir 191131 "थायीलेखासं./Pan No: Bmtps6203D अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Bashir Ahmad Lone, CAFor Respondent: Mrs. Neelam Sharma, Sr.DR
Section 144Section 69A

section. 3. That two different approaches have been followed for business receipts during demonetization period and non-demonetisation period while former have been added to the income and later treated as part of turnover and it requested to treat all the receipts at par. 4. That appellant received payments from interstate customers on occasion of Diwali which falls in November

M/S NARULA FOODS 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 76/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 PRIVTE LIMITED, AHMEDABAD

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

ITA 59/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

M/S NARULA FOODS 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 77/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

M/S NARULA FOODS 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 75/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

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD 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 67/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

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 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 27/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

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD 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 66/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

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD 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 65/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