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.

53 results for “condonation of delay”+ Set Off of Lossesclear

Sorted by relevance

Chennai910Mumbai865Kolkata574Delhi476Pune394Hyderabad314Bangalore284Ahmedabad280Jaipur223Chandigarh181Cochin106Cuttack98Surat93Lucknow91Visakhapatnam88Karnataka88Raipur80Indore76Nagpur55Amritsar53Calcutta44Rajkot39Patna35Jodhpur24SC23Guwahati19Telangana17Allahabad14Panaji12Agra10Varanasi9Dehradun8Ranchi5Rajasthan5Jabalpur4Orissa2Andhra Pradesh2Himachal Pradesh1A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Section 153A74Section 14437Addition to Income21Condonation of Delay21Section 26320Section 143(3)16Section 6814Section 2509Section 115J

MESERS KASHMIR ROAD LINES,JAMMU vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, JAMMU

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

ITA 547/ASR/2018[2013-14]Status: DisposedITAT Amritsar22 Sept 2020AY 2013-14

Bench: Itat, Amritsar & Handed Over The Appeal Papers To His Assistant For Deposit Of Appeal Fee & Sending The Same To Amritsar After Getting Signed From The Assessee, However It Was Later Found That The Assistant Of Him Failed To Deposit The Appeal Fee & Also Failed To File The Appeal In The Registry Of The Itat, Amritsar & Therefore Due To Such Circumstances, The Appeal Got Delayed In Filling Before The Itat, Amritsar, However The Same Was Filed Belatedly Through The Local Senior Counsel Sh. Padam Behal (Ld. Chartered Accountant) On Dated 12/07/2018 & Consequently Resulted Into Delay Of 124 Days In Filling Of The Appeal. The Assessee Also Felt Regret & Submitted That There Was Bonafide Reason For The Delay & The Same Was Unintentional.

For Appellant: Sh. Padam Bahl (Ld. C.A.)For Respondent: Sh. Charan Dass (Ld. D.R.)
Section 250(6)Section 5

loss. 2.5 The Apex Court in Nand Kishore v. State of Punjab (1995) 6 SCC 614, under the peculiar circumstances of the case condoned the delay of about 31 years, in approaching the apex Court and held that it must be remembered that in every case of delay there can be some lapse of the litigant concerned. That alone

Showing 1–20 of 53 · Page 1 of 3

9
Section 250(6)8
Natural Justice8
Disallowance7

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

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

set aside - Revenue filed an application for condonation of delay in filing SLP - Whether since no good ground and reason to condone delay was found, application for condonation and SLP filed against impugned High Court order was liable to be dismissed - Held, yes” 6.2.2.Hon’ble Supreme Court of India Assistant Commissioner of Income-taxv.Hotel Blue Moon, [2010] 188 Taxman

WALIA CONSTRUCATION COMPANY ,PATHANKOT vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1, AMRITSAR

In the result, appeal of the assessee ITA No

ITA 139/ASR/2023[2017-18]Status: DisposedITAT Amritsar21 Aug 2023AY 2017-18

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

Section 143Section 143(3)Section 263

delay for 354 days is condoned. 3. The assessee has taken the following grounds: “1 That the ld.Pr.CIT-1, Amritsar has erred in initiating proceedings u/s 263 of the Act without application of mind. 2 That Pr.CIT-1, Amritsar has erred in holding that the AO has failed to make necessary enquiries or verification before making assessment. 3 That

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

condoned the delay and admit the appeal to be heard on merits. 7. The assessee has filed return declaring an income of Rs. 25,08,770/- (APB pg. no. 4-7) and that the assessment was framed u/s 143(3) of the Act by making an addition of Rs.4,26,748/- (APB pg. no. 66-67). Subsequently, proceedings

SH. MANJIT SINGH ,SHAHKOT vs. INCOME TAX OFFICER WARD-4, PHAGWARA

In the result, appeal of the assesseeITA no

ITA 126/ASR/2023[2009-10]Status: DisposedITAT Amritsar20 Jun 2023AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.126/Asr/2023 Assessment Year: 2009-10

Section 144Section 250(6)

loss of his truck and forgot the direction of consultant.The assessee without understanding the legal implications, did the delay for filing. Then after COVID 3 I.T.A. No.126/Asr/2023 Assessment Year: 2009-10 pandemic was outbroken followed by lockout. Accordingly further delay was happened. The ld. AR mentioned that COVID Pandemic delay was duly covered by the order of Hon’ble Supreme

SHRI TARA CHAND S/O SHRI GOURI SHANKER ,KATHUA vs. INCOME TAX OFFICER WARD, KATHUA

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

ITA 15/ASR/2025[2017-18]Status: DisposedITAT Amritsar30 May 2025AY 2017-18

Bench: Sh. Udayan Das Gupta & Sh. Brajesh Kumar Singh

Section 144Section 148Section 250Section 69A

delay of 44 days is condoned. The appeal of assessee is taken for hearing. 3. The assessee has taken the following grounds: “1. That the Ld. CIT(A) has erred in law and on facts dismissing the appeal, as assessee fail to file reply due to the reasons beyond his control. 2. That the Ld. CIT(A) has erred

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

SHRI MUZAFFAR JAN PAMPORI ,SRINAGRAR vs. INCOME TAX OFFICER WARD -3 ( 2), SRINAGAR

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

ITA 134/ASR/2023[2009-10]Status: DisposedITAT Amritsar22 Jun 2023AY 2009-10

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

Section 144

delay of 8 days is hereby condoned. The appeal is admitted to be heard on merits. 3. At the outset, the ld. counsel for the assessee has submitted that the assessment order was passed u/s 144 of the Income Tax by the AO ex- parte qua the assessee without granting an adequate opportunity of being 3 I.T.A. No. 134/Asr/2023 Muzaffar

SHRI RAJINDER KUMAR,JALANDHAR vs. INCOME TAX OFFICER WARD-1 (3), JALANDHAR

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

ITA 262/ASR/2022[2012-13]Status: DisposedITAT Amritsar19 Jun 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.262/Asr/2022 Assessment Year: 2012-13

Section 144Section 250o

delay for 139 days is condoned. 3. Brief fact of the case is that the assessment was completed u/s 144 with addition amount of Rs.12,13,420/- related long term capital gain. During assessment the assessee was totally non cooperative. As a result, the assessment was passed ex parte. Aggrieved assessee filed an appeal before

MEASAGE GURU NANAK MILK PRODUCTS ,FEROZEPURCANTT vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 1, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 585/ASR/2019[2014-15]Status: DisposedITAT Amritsar11 Aug 2022AY 2014-15

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

Section 144Section 153A

loss on sale of car . 5. That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing and all the above grounds are without prejudice to each other.” 8.1 Also the assessee filed an additional ground during the hearing on the date 03.12.2021 before the bench. The Additional

M/S. PINKU BATRA ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 323/ASR/2017[2010-11]Status: DisposedITAT Amritsar11 Aug 2022AY 2010-11

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

Section 144Section 153A

loss on sale of car . 5. That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing and all the above grounds are without prejudice to each other.” 8.1 Also the assessee filed an additional ground during the hearing on the date 03.12.2021 before the bench. The Additional

SHRI KASHMIRA SINGH,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 276/ASR/2019[2014-15]Status: DisposedITAT Amritsar11 Aug 2022AY 2014-15

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

Section 144Section 153A

loss on sale of car . 5. That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing and all the above grounds are without prejudice to each other.” 8.1 Also the assessee filed an additional ground during the hearing on the date 03.12.2021 before the bench. The Additional

SHRI RAVI NARULA ,FEROZPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE , AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 614/ASR/2018[2012-13]Status: DisposedITAT Amritsar11 Aug 2022AY 2012-13

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

Section 144Section 153A

loss on sale of car . 5. That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing and all the above grounds are without prejudice to each other.” 8.1 Also the assessee filed an additional ground during the hearing on the date 03.12.2021 before the bench. The Additional

SHRI RAVI NARULA ,FEROZE PUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTER CIRCLE , AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 613/ASR/2018[2010-11]Status: DisposedITAT Amritsar11 Aug 2022AY 2010-11

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

Section 144Section 153A

loss on sale of car . 5. That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing and all the above grounds are without prejudice to each other.” 8.1 Also the assessee filed an additional ground during the hearing on the date 03.12.2021 before the bench. The Additional

MEASAGE GURU NANAK MILK PRODUCTS ,FEROZEPUR CANTT vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 584/ASR/2019[2013-14]Status: DisposedITAT Amritsar11 Aug 2022AY 2013-14

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

Section 144Section 153A

loss on sale of car . 5. That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing and all the above grounds are without prejudice to each other.” 8.1 Also the assessee filed an additional ground during the hearing on the date 03.12.2021 before the bench. The Additional

MEASAGE GURU NANAK MILK PRODUCTS,FEROZEPUR CANTT vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 583/ASR/2019[2012-13]Status: DisposedITAT Amritsar11 Aug 2022AY 2012-13

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

Section 144Section 153A

loss on sale of car . 5. That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing and all the above grounds are without prejudice to each other.” 8.1 Also the assessee filed an additional ground during the hearing on the date 03.12.2021 before the bench. The Additional

M/S. PINKU BATRA ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 326/ASR/2017[2013-14]Status: DisposedITAT Amritsar11 Aug 2022AY 2013-14

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

Section 144Section 153A

loss on sale of car . 5. That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing and all the above grounds are without prejudice to each other.” 8.1 Also the assessee filed an additional ground during the hearing on the date 03.12.2021 before the bench. The Additional

SMT.ADEEKSHA NARULA,AMRITASR vs. DY.COMMISSIONER OF INCOME TAX , AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 647/ASR/2018[2014-15]Status: DisposedITAT Amritsar11 Aug 2022AY 2014-15

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

Section 144Section 153A

loss on sale of car . 5. That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing and all the above grounds are without prejudice to each other.” 8.1 Also the assessee filed an additional ground during the hearing on the date 03.12.2021 before the bench. The Additional

SHRI. RAHUL MITTAL,FEROZEPUR CANTT vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 277/ASR/2019[2014-15]Status: DisposedITAT Amritsar11 Aug 2022AY 2014-15

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

Section 144Section 153A

loss on sale of car . 5. That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing and all the above grounds are without prejudice to each other.” 8.1 Also the assessee filed an additional ground during the hearing on the date 03.12.2021 before the bench. The Additional