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21 results for “condonation of delay”+ Section 2clear

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Key Topics

Section 15133Section 260A10Section 2605Section 143(3)5Addition to Income5Section 23Section 9283Condonation of Delay2

M/S MERIDIAN PROMOTERS (P) lTD., vs. DEPUTY COMMISSIONER OF INCOME TAX

In the result, the Appeal is allowed and the order, dated 26

ITTA/157/2019HC Andhra Pradesh17 Oct 2019

Bench: The Commissioner Of Income Tax (Appeal) In Ita.No.0782/Cc-2,Vizag/Cit(A)-

Section 142(1)Section 143(2)Section 260A

Section 5 of the Limitation Act. The concept of such a liberal approach cannot be equated with doing injustice to the other party. The Court cannot condone delay in a case, where the Court concludes that there is no justification for the delay. The discretion has to be exercised within the MSRM, J & JUD,J ITTA_157_2019 6 reasonable

SANTOSHKUMAR GUPTA vs. INCOMETAX OFFICER

Accordingly, I.A.No.01 of 2025 is dismissed

ITTA/32/2025

Showing 1–20 of 21 · Page 1 of 2

HC Andhra Pradesh
26 Jan 2026

Bench: R RAGHUNANDAN RAO,T.C.D.SEKHAR

For Appellant: 1. B V S CHALAPATI RAOFor Respondent: 1. Y N VIVEKANANDA
Section 151

condone the delay of 719 days in filing the ITTA against the Income Tax Appellate Tribunal, Visakhapatnam in I.T.A.No.78/Viz/2020 dt: 10.06.2024 for the Assessment year 2009-2010 in the interest of justice and to pass IA NO: 2 OF 2025 Petition under Section

SANTOSH KUMAR GUPTA vs. INCOME TAX OFFICER

The appeal is dismissed

ITTA/34/2025HC Andhra Pradesh16 Feb 2026

Bench: R RAGHUNANDAN RAO,T.C.D.SEKHAR

For Appellant: 1. B V S CHALAPATI RAO
Section 151

Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may 2 be pleased pleased to condone the delay

SRI MAHESH GURRAM vs. INCOME TAX OFFICER

ITTA/20/2024HC Andhra Pradesh22 Aug 2024

Bench: G.NARENDAR,KIRANMAYEE MANDAVA

For Respondent: SRI VIJAY KUMAR PUNNA (STANDING
Section 12ASection 138Section 143(1)Section 143(3)Section 151Section 23Section 260

condoning the delay? Brief facts of the case are: 2. The assessee filed return of income admitting total taxable income at Rs.2,80,551/-, The return was processed under Section

The Prl Commissioner of Income Tax vs. CCL Products

Appeal is dismissed

ITTA/291/2018HC Andhra Pradesh20 Aug 2025

Bench: The Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam, Preferred Against The Order Of The Commissioner Of Income Tax (Appeals)-I, Guntur, Dated 30.11.2016 Bearing Appeal No. Ita No. 17/15-16/Cit(A-1)/Gnt/2011-12 Which Was Preferred Against The Order Of The Joint Commissioner Of Income Tax, Hyderabad In Pan/Gir.No:Aaacc9552G/A.Y.2011-2012/Ito/Hyd, Dated 29.01.2015. Between: The Pr. Commissioner Of Income-Tax, Guntur. ...Appellant & M/S. Ccl Products (India) Ltd., Duggirala, Guntur District -522 330. ...Respondent

For Respondent: SRI KARAN TALWAR
Section 151Section 2Section 260A

2 0F 2018 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to condone delay

THE PR.COMMISSIONER OF INCOME TAX, vs. M/S.BOMMIDAALA ENTERPREISES(P) LTD

Appeal is dismissed

ITTA/149/2018HC Andhra Pradesh20 Aug 2025

Bench: The Income Tax Appellate Tribunal Bench, Visakhapatnam Preferred Against The Order Income Tax (Appeals), Guntur, Dated 09. Visakhapatnam Of The Commissioner Of 06.2014 Bearing Appeal No. Ita Was Preferred Against The Order Of The No.118/Cit(A)/Gnt/13-14, Which Additional Commissioner Of Income Tax Range-1, ' Pan/Gir.No.Aaacb9064G/A. Y.2010-2011/Ito/Range-1,Guntur 31.03.2013. Between; Guntur In Dated. The Pr. Commissioner Of Income-Tax, Guntur. ...Appellant/Appellant & M/S Bommidala Enterprises (P) Ltd.. D.No.8-24-53, Mangalagiri Road, Guntur ...Respondent/Respondent

For Respondent: SRI DUNDU MANMOHAN
Section 151Section 2Section 260A

2 OF 2018 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased To condone the delay

PR COMMISSIONER OF INCOME TAX vs. CCL PRODUCTS INDIA PVT LTD.,

Appeal is dismissed

ITTA/199/2019HC Andhra Pradesh20 Aug 2025

Bench: The Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam, Preferred Against The Order Of The Commissioner Of Income Tax (Appeals)-2, Guntur Dated 06.03.2018 Bearing Appeal 10131/2016-17, Which Was Preferred Against The Order Of The Assistant Commissioner Of Income Tax, Circle (1) Aaacc9552G/A.Y.2013-2014/Ito/C-1/Gnt, Dated 27.12.2016. Between: No. Guntur In Pan/Gir.No; The Pr. Commissioner Of Income Tax, Guntur. ...Appellant & M/S Ccl Products (India) Pvt Ltd., Duggirala Post, Guntur District, Andhra Pradesh. Pan; Aaacc9552G ...Respondent

For Respondent: SRI KARAN TALWAR
Section 151Section 260A

Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased To condone the delay of 163 days in representing the ITTA. lANO: 2

THE PR. COMMISSIONER OF INCOME TAX vs. SMT. BOMMANA DURGA SASIKALA

Appeal is dismissed

ITTA/4/2023HC Andhra Pradesh19 Aug 2025

Bench: BATTU DEVANAND,A. HARI HARANADHA SARMA

Section 143(3)Section 151Section 260

Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased pleased to condone the delay of 23 days in filing the above appeal and to pass lA NO: 2

THE PR. COMMISSIONER OF INCOME-TAX vs. M/S JOCIL LIMITED

Appeal is dismissed as

ITTA/35/2018HC Andhra Pradesh20 Aug 2025

Bench: BATTU DEVANAND,A. HARI HARANADHA SARMA

For Appellant: 1. ELEVATED AS JUDGEFor Respondent: 1. ELEVATED AS JUDGE
Section 151

Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased To condone the delay of 130 days in representing the ITTA and to pass IA NO: 2

THE PR COMMISSIONER OF INCOME TAX vs. BOMMIDALA ENTERPRISES (P) LTD.,

Appeal is dismissed

ITTA/136/2018HC Andhra Pradesh20 Aug 2025

Bench: The Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam & Preferred Against The Order Of The Commissioner Of Income Tax (Appeals), Guntur, Dated 30.03.2012 Bearing Appeal Nos.

For Respondent: SRI DUNDU MANMOHAN
Section 151Section 2Section 260A

condone the delay of (199) days in representing the I.T.T.A and to pass Counsel for the Appellant: 1. ELEVATED AS JUDGE Counsel for the Respondent: 1.DUNDU MANMOHAN The Court made the following: Appeal under section 2

THE PR. COMMISSIONER OF INCOME TAX vs. M/S JOCIL LIMITED

Appeal is dismissed

ITTA/147/2018HC Andhra Pradesh20 Aug 2025

Bench: BATTU DEVANAND,A. HARI HARANADHA SARMA

For Respondent: Sri Y N Vivekananda
Section 151Section 260

2 OF 2018 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to condone the delay

THE PR COMMISSIONER OF INCOME TAX vs. M/S.BOMMIDALA ENTERPIRSES (P) LTD

Appeal is dismissed

ITTA/216/2018HC Andhra Pradesh20 Aug 2025

Bench: The Income Tax Appellate Tribunal, Bench, Visakhapatnam, Preferred Against The Order Of The Income Tax (Appeals)-I, Guntur, Dated 29.01.2016 Bearing Appeal No.4/Cit(A)-1/Gnt/2014-15, Which Was Preferred Against The Order Of The Additional Commissioner No. Ita Of Income Tax Range-1, Pan/Gir.No;Aaacb9064G/A.Y.2011-2012/Ito/Guntur, Dated Between; Guntur In 03.03.2014. The Pr. Commissioner Of Income Tax, Guntur. ...Appellant/Appellant & M/S Bommidala Enterprises (P) Ltd., D.No.8-24-53, Mangalagiri Road Guntur. ...Respondent/Respondent

For Respondent: SRI DUNDU MANMOHAN
Section 151Section 260A

2 0F 2018 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to condone the delay

THE PR.COMMISSIONER OF INCOME TAX, vs. M/S.BOMMIDALA ENTERPRISES(P) LTD

Appeal is dismissed

ITTA/82/2018HC Andhra Pradesh20 Aug 2025

Bench: The Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam, Preferred Against The Order Of The Commissioner Of Income Tax (Appeals), Guntur, Dated 30.03.2012 Bearing Appeal No. Ita No.0320, 0319 & 0279/Cit(A)/Gnt/2011-12, Which Was Preferred Against The Order Of The Additional Commissioner Of Income Tax, Range-2, Guntur Pan/Gir.No: In Aaacb9064G/A.Y.2009-2010/Ito/Guntur, Dated 30.12.2011. Between: The Pr. Commissioner Of Income Tax, Guntur ...Appellant/Respondent & M/S Bommidala Enterprises (P) Ltd, D.No. 8-24-53, Mangalagiri Road Guntur ...Respondent/Appellant

For Respondent: Sri Dundu Manmohan
Section 151Section 260A

2 OF 2018 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to condone the delay

THE PR.COMMISSIONER OF INCOME TAX vs. SRI KOUNDINYA EDUCATIONAL SOCIETY

ITTA/179/2019HC Andhra Pradesh29 Oct 2019

Bench: C.PRAVEEN KUMAR,CHEEKATI MANAVENDRANATH ROY

2 Ch. 149 at 170-171, Court of Appeal (England and Wales) 41 [1983] UKHL 1, [1983] 2 A.C. 237, H.L. (UK) 42 [1985] A.C. 374, H.L. (U.K) 43 [2001] Q.B. 213, C.A (England & Wales) CJ, MSM,J and DVSS,J W.P.Nos.13203 of 2020 & batch 62 expectations.(Nadarajah v. Secretary of State for the Home Department44). 99) A procedural

THE PR COMMISSIONER OF INCOME TAX vs. M/S.BOMMIDALA ENTERPRISES (P) LTD

Appeal is dismissed as

ITTA/28/2018HC Andhra Pradesh20 Aug 2025

Bench: BATTU DEVANAND,A. HARI HARANADHA SARMA

For Appellant: 1. ELEVATED AS JUDGEFor Respondent: 1. DUNDU MANMOHAN
Section 151

2 OF 2018 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased To condone delay

THE PR COMMISSIONER OF INCOME TAX vs. M/S. BOMMIDALA ENTERPRISES (P) LTD

Appeal is dismissed as

ITTA/83/2018HC Andhra Pradesh20 Aug 2025

Bench: BATTU DEVANAND,A. HARI HARANADHA SARMA

For Appellant: 1. ELEVATED AS JUDGEFor Respondent: 1. DUNDU MANMOHAN
Section 151

2 OF 2018 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to condone the delay

Hema Trade Links vs. Additional Commissioner of Income Tax

ITTA/152/2007HC Andhra Pradesh19 Jan 2026

Bench: R RAGHUNANDAN RAO,T.C.D.SEKHAR

For Appellant: 1. M V RAMACHANDRA PRASAD
Section 151

Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased condone the delay of 231 days in the filing of this appeal IA NO: 2

THE PR. COMMISSIONER OF INCOME TAX, VISAKHAPATNAM vs. SHRI. DHANEKULA RAMA RAO, VIJAYAWADA

The appeal is dismissed as

ITTA/337/2017HC Andhra Pradesh15 Apr 2025

Bench: NINALA JAYASURYA,TARLADA RAJASEKHAR RAO

For Respondent: Sri C.P.Ramaswami
Section 143Section 151Section 260

Section 151 CPC praying that in the circumstances ;tete| in the affidavit filed in support of the petition, the High Court may be )%ash6 to condone the delay of (134) days in representing the I.T.T.A. ' j Gounsel for the Appellant f % - r* : Sri Vamsi Krishna Bodapati, representing Sri Anup Koushik Karavadi (Senior Standing Counsel for Income Tax Department) Counsel

THE PR. COMMISSIONER OF INCOME-TAX vs. M/S CCL PRODUCTS (INDIA) PVT. LTD.,

Appeal is dismissed

ITTA/17/2020HC Andhra Pradesh20 Aug 2025

Bench: The Income Tax Appellate Tribunal Bench, Visakhapatnam Preferred Against The Income Tax Appeal Cit (A)-1, Guntur In Visakhapatnam Order Of The Commissioner Of Dated 06.04.2018 Bearing Appeal No. Ita No.10198/Cit{A)-1/Gnt/2014-15 & Preferred Against The Order Of The Assistant Commissioner Of Income Tax, Circle-1 (1), Guntur In Aaacc9552G/A.Y.2014-2015/Ito/Guntur, Pan/Gir.No: Dated 28.12.2017. Between: The Pr. Commissioner Of Income-Tax, Guntur. ...Appellant & M/S Ccl Products (India) Pvt. Ltd, Duggirala, Guntur District - 522 330 ...Respondent

For Respondent: SRI KARAN TALWAR
Section 151Section 260ASection 928

condone the delay of 198 days in representing the I.T.T.A. and to pass lA NO: 1 OF 2021 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased pleased to frame the following questions of law as additional substantial questions of law for adjudication

The Pr. Commissioner of Income Tax vs. M/s Kallam Housing & Real Estates ( Pvt) Ltd.,

Appeal is dismissed

ITTA/794/2017HC Andhra Pradesh20 Aug 2025

Bench: The Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam, Preferred Against The Order Of The Commissioner Of Income Tax (Appeals), Guntcir, Dated 03.04.2012 Bearing Appeal No.

For Respondent: Sri G V N Hari
Section 151Section 260A

Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to condone the delay of (530) days in representing the I.T.T.A and to pass Counsel for the Appellant; 1.ELEVATED AS JUDGE Counsel for the Respondent: 1.G VN HARI The Court made the following; 2