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17 results for “condonation of delay”+ Section 5clear

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Key Topics

Section 15125Section 260A10Section 2605Section 143(3)5Addition to Income4Section 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

5 of the Limitation Act should receive liberation construction so as to achieve substantial justice. However, while condoning the delay, the Court should not forget the opposite party altogether. A liberal approach is to be adopted on considering the application for condonation of delay on the ground of sufficient cause under Section

SANTOSHKUMAR GUPTA vs. INCOMETAX OFFICER

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

ITTA/32/2025
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

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 153 days in representing the instant Petition bearing SR.No.35777 of 2024, dated 14.10.2024 and pass Counsel for the Appellant: 1. B V S CHALAPATI RAO Counsel for the Respondent

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 113 days in representation of the file relating to APPEAL, and to pass Counsel for the Appellant: 1. ELEVATED AS JUDGE Counsel for the Respondent: 2 1.G VN HARI

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

5. The assumption may be of fact or law, present or future. That is to say it may be about the present or future existence of a fact or state of affairs (including the state of the law or the existence of a legal right, interest or relationship or the content of future conduct). 6. The doctrine should be seen

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 143(1) of the Act. The assessment was completed and the Assessing Officer passed order under Section 143(3) of the Act, dated 21.03.2014, assessing the total income

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 be pleased pleased to condone the delay of 153 days in representing the instant Petition bearing .No. 34 of 2025, dated 15.10.2024 and pass such Counsel for the Appellant: 1. B V S CHALAPATI RAO Counsel

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

condone the delay of (179) days in representing the I.T.T.Aand to pass Counsel for the Appellant; 1. ELEVATED AS JUDGE Counsel for the Respondent: 1.ELEVATED AS JUDGE The Court made the following: 2 THE HON’BLE SRI JUSTICE BATTU DEVANAND & THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA INCOME TAX TRIBUNAL APPEAL N0.147 of 2018 JUDGMENTif

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

condone the delay of 163 days in representing the ITTA. lANO: 2 0F 2019 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 dispense with the filing of certified copy of the order of the Income Tax Appellate Tribunal in ITA No.191/Viz/2018

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

ITTA/765/2017HC Andhra Pradesh20 Aug 2025

Bench: The Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam, Preferred Against The Order Of The Assistant Commissioner Of Income Tax Circle-1 (1), Guntur, Dated 27.03.2014 Bearing Appeal No.

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

condone the delay of 531 days in representing the ITTA an J to pass. Counsel for the Appellant: 1. ELEVATED AS JUDGE Counsel for the Respondent: 1.G VN HARI The Court made the following: 2 THE HON’BLE SRI JUSTICE BATTU DEVA MAND & THE HONOURABLE SRI JUSTICE A. HARI HARAN ^DHA SARMA INCOME TAX TRIBUNAL APPEAL N0.765

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

condone delay of 107 days in representing ITTAand to pass Counsel for the Appellant: 1. ELEVATED AS JUDGE Counsel for the Respondent: 1. KARAN TALWAR The Court made the following; Appeal under section 2 THE HON’BLE SRI JUSTICE BATTU DEVANAND & THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA INCOME TAX TRIBUNAL APPEAL N0.291 of 2018 JUDGMENT

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 -4' THE HON’BLE SRI JUSTICE BATTU DEVANAND & THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA INCOME TAX TRIBUNAL APPEAL N0.136 of 2018 JUDGMENT

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

condone the delay of 209 days in representing the ITTA 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 HON’BLE SRI JUSTICE BATTU DEVANAND & THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA INCOME TAX TRIBUNAL APPEAL N0.149 of 2018 JUDGMENT

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

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 for the Respondent : Sri C.P.Ramaswami The Court made the following; APHC010393172017 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3526] r-'' WEDNESDAY

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

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 # THE HON’BLE SRI JUSTICE BATTU DEVANAND & THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA INCOME TAX TRIBUNAL APPEAL N0.794 of 2017 JUDGMENT^fPer Hon’ib/e

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

condone the delay of 236 days in representing the I.T.T.Aand to pass. Counsel for the Appellant: 1.ELEVATED AS JUDGE Counsel for the Respondent: 1.DUNDU MANMOHAN The Court made the following: 2 THE HON’BLE SRI JUSTICE BATTU DEVANAND & THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA INCOME TAX TRIBUNAL APPEAL N0.216 of 2018 JUDGMENT:rPer Hon’ble Sri Justice Battu

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

condone the delay of 174 days in representing the ITTA and to pass Counsel for the Appellant: 1.ELE Counsel for the Respondent: 1.DUNDU MANMOHAN The Court made the following: J f 2 THE HON’BLE SRI JUSTICE BATTU DEVANAND & THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA INCOME TAX TRIBUNAL APPEAL N0.82 of 2018 JUDGMENTirPer Hon’ble Sri Justice Battu