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27 results for “condonation of delay”+ Section 148Aclear

Sorted by relevance

Chennai110Mumbai84Ahmedabad70Hyderabad63Kolkata61Delhi48Jaipur30Pune30Bangalore27Surat25Visakhapatnam22Jabalpur14Rajkot11Lucknow11Raipur9Cuttack7Chandigarh7Patna7Amritsar5Indore4Cochin3Guwahati2Nagpur2Dehradun2Karnataka1Calcutta1Ranchi1Jodhpur1

Key Topics

Section 148A49Section 14848Section 14738Section 25015Addition to Income13Section 69A12Cash Deposit12Section 142(1)9Section 108

M/S. CRYSTAL GRANITE AND MARBLE PRIVATE LIMITED,RAMANAGARAM vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-2(1)(1), BANGALORE

In the result, the appeal of the assessee is allowed for statistical purposes and Stay Petition is dismissed as infructuous

ITA 405/BANG/2023[2017-18]Status: DisposedITAT Bangalore17 Aug 2023AY 2017-18

Bench: Shri George George K & Shri Laxmi Prasad Sahus.P No.29/Bang/2023 Assessment Year: 2017-18

For Appellant: Shri Rajgopal, C.AFor Respondent: Smt. Vidya K, JCIT (DR)
Section 147Section 148Section 148ASection 250

148A, 149, 151 & 151A of the Act. Consequently, the reassessment notices in all the writ petitions are quashed. It is left open to the respective assessing authorities to initiate reassessment proceedings in accordance with the provisions of the Act as amended by Finance Act, 2021, after making all compliances, as required by law." (ii). Rajeev Bansal [2023] 147 taxmann.com

Showing 1–20 of 27 · Page 1 of 2

Condonation of Delay8
Unexplained Money7
Limitation/Time-bar7

E ASHWATH NARAYAN,BANGALORE vs. INCOME TAX OFFICER, WARD-3(3)(1), BANGALORE

In the result the appeal filed by the assessee is allowed

ITA 1920/BANG/2024[2015-16]Status: DisposedITAT Bangalore17 Apr 2025AY 2015-16

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2015-16

For Appellant: Sri S. Satish, A.RFor Respondent: Ms. Neha Sahay, D.R
Section 142(1)Section 144Section 147Section 148Section 148ASection 149(1)Section 250Section 69A

condonation delay dated 08.07.2024. E. Ashwath Narayan, Bangalore Page 5 of 19 5. However, the learned CIT(A)/NFAC passed the order u/s 250 of the Act dated 02.08.2024 by not allowing the appeal as the assessee had not filed any documents/ explanations/evidences in support of his contentions & therefore the ld. CIT(A)/NFAC is of the view that

TAKRAR RANGANATHA RAO NAGASHRE ,BANGALORE vs. INCOME TAX OFFICER, WARD-3(2)(1), , BENGALURU

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 1122/BANG/2023[2018-19]Status: DisposedITAT Bangalore14 Feb 2024AY 2018-19

Bench: Shri George George K. & Shri Chandra Poojariassessment Year: 2018-19 Takrar Ranganatha Rao Nagashree Ito 20, Singapore Gardens Ward-3(2)(1) Vs. Bangalore 560 062 Bangalore Pan No.Aaipn8579M Assessee Respondent Assessee By : Shri Sreehari Kutsa, A.R. Revenue By : Shri Ganesh R. Ghale, Standing Counsel For Revenue. Date Of Hearing : 14.02.2024 Date Of Pronouncement : 14.02.2024 O R D E R Per Chandra Poojari: This Appeal By Assessee Is Directed Against Order Of Nfac For The Assessment Year 2018-19 Dated 29.12.2023 Passed U/S 250 Of The Income Tax Act, 1961 (In Short “The Act”). The Assessee Has Raised Following Grounds Of Appeal:

For Appellant: Shri Sreehari Kutsa, A.RFor Respondent: Shri Ganesh R. Ghale, Standing Counsel for Revenue
Section 143(2)Section 148Section 148ASection 151Section 250

condoning the delay and dismissal of the statutory appeal on mere technicalities would result in injustice to the Appellant and cause grave inconvenience and consequently the action of the Commissioner of Income Tax (Appeals) is contrary to law on the facts and circumstances of the case. 5. The learned Commissioner of Income-tax (Appeals) failed to appreciate that reason preferred

AGRICULTURAL PRODUCE MARKETING COMMITEE,CHAMARAJANAGAR vs. INCOME TAX OFFICER, WARD-1, CHAMARAJNAGAR

In the result Appeals of the Assessee are allowed and stay petitions are dismissed as infructuous

ITA 2805/BANG/2025[2015-16]Status: DisposedITAT Bangalore07 Apr 2026AY 2015-16

Bench: Shri Prashant Maharishi & Shri Sounadararajan K.

For Appellant: Shri Ravishankar, AdvocateFor Respondent: Shri. Balusamy. N – JCIT & Shri Raghu, ITO
Section 10Section 147Section 148

delay be condoned and the Appeal be heard on its merits. 16. For the Assessment Year 2015-16 under review, the Authorised Representative, Shri Ravi Shankar, Advocate, submitted a paper book comprising twenty-three pages. Reference was made to the first page, containing a letter dated 10.12.2025 from the Income Tax Officer, Ward-1, Chamarajanagar, addressed to the Secretary

AGRICULTURAL PRODUCE MARKETING COMMITTEE,CHAMARAJNAGAR vs. INCOME TAX OFFICER, WARD-1, CHAMARAJNAGAR

In the result Appeals of the Assessee are allowed and stay petitions are dismissed as infructuous

ITA 2807/BANG/2025[2018-19]Status: DisposedITAT Bangalore07 Apr 2026AY 2018-19

Bench: Shri Prashant Maharishi & Shri Sounadararajan K.

For Appellant: Shri Ravishankar, AdvocateFor Respondent: Shri. Balusamy. N – JCIT & Shri Raghu, ITO
Section 10Section 147Section 148

delay be condoned and the Appeal be heard on its merits. 16. For the Assessment Year 2015-16 under review, the Authorised Representative, Shri Ravi Shankar, Advocate, submitted a paper book comprising twenty-three pages. Reference was made to the first page, containing a letter dated 10.12.2025 from the Income Tax Officer, Ward-1, Chamarajanagar, addressed to the Secretary

AGRICULTURAL PRODUCE MARKETING COMMITTEE,CHAMARAJANAGAR vs. INCOME TAX OFFICER, WARD-1, CHAMARAJANAGAR

In the result Appeals of the Assessee are allowed and stay petitions are dismissed as infructuous

ITA 2808/BANG/2025[2019-20]Status: DisposedITAT Bangalore07 Apr 2026AY 2019-20

Bench: Shri Prashant Maharishi & Shri Sounadararajan K.

For Appellant: Shri Ravishankar, AdvocateFor Respondent: Shri. Balusamy. N – JCIT & Shri Raghu, ITO
Section 10Section 147Section 148

delay be condoned and the Appeal be heard on its merits. 16. For the Assessment Year 2015-16 under review, the Authorised Representative, Shri Ravi Shankar, Advocate, submitted a paper book comprising twenty-three pages. Reference was made to the first page, containing a letter dated 10.12.2025 from the Income Tax Officer, Ward-1, Chamarajanagar, addressed to the Secretary

AGRICULTURAL PRODUCE MARKETING COMMITTEE,CHAMARAJNAGAR vs. INCOME TAX OFFICER, WARD-1, CHAMARAJNAGAR

In the result Appeals of the Assessee are allowed and stay petitions are dismissed as infructuous

ITA 2806/BANG/2025[2016-17]Status: DisposedITAT Bangalore07 Apr 2026AY 2016-17

Bench: Shri Prashant Maharishi & Shri Sounadararajan K.

For Appellant: Shri Ravishankar, AdvocateFor Respondent: Shri. Balusamy. N – JCIT & Shri Raghu, ITO
Section 10Section 147Section 148

delay be condoned and the Appeal be heard on its merits. 16. For the Assessment Year 2015-16 under review, the Authorised Representative, Shri Ravi Shankar, Advocate, submitted a paper book comprising twenty-three pages. Reference was made to the first page, containing a letter dated 10.12.2025 from the Income Tax Officer, Ward-1, Chamarajanagar, addressed to the Secretary

BIJAPUR DIST POLICE CO OP SOCIETY LIMITED,VIJAYPUR vs. INCOME TAX OFFICER, WARD-1 , VIJAYPUR

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

ITA 1420/BANG/2024[2020-21]Status: DisposedITAT Bangalore29 Aug 2024AY 2020-21

Bench: Shri George George Kassessment Year : 2020-21 M/S. Bijapur Dist Police Co-Op Society Ltd., Vs. Ito, Bjp Dist Police Co-Op Society Gangbawadi Road, Ward – 1, Near Sp Office, Vijaypur, Vijaypur. Vijayapura – 586 101. Pan : Aabab 1338 E Appellant Respondent Assessee By : Shri. Ramesh V. Mudhol, Advocate Revenue By : Shri. Ganesh R. Gale, Standing Counsel For Department. Date Of Hearing : 29.08.2024 Date Of Pronouncement : 29.08.2024

For Appellant: Shri. Ramesh V. Mudhol, AdvocateFor Respondent: Shri. Ganesh R. Gale, Standing Counsel for Department
Section 148ASection 250Section 51

148A from January 2024 to March 2024, due to which the delay occurred in filing the present appeal before this Tribunal.” 6. Taking into consideration the above submissions of the Revenue, the Bangalore Bench of the Tribunal had condoned the delay of 62 days. The relevant finding of the ITAT reads as follows : “3.2 Considering the circumstances under which

IRENE PEREIRA ,UDUPI vs. ITO WARD- 1&TPS, UDUPI

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

ITA 2273/BANG/2024[2016-17]Status: DisposedITAT Bangalore06 Jan 2025AY 2016-17

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year: 2016-17

For Appellant: Sri. Ravindra Poojary, AdvocateFor Respondent: Sri. V. Parithivel, JCIT
Section 147Section 148ASection 249(2)Section 250Section 69

condonation of the delay in filing of the appeal and accordingly, Irene Pereira, Udupi Page 5 of 10 dismissed the appeal of the assessee as not maintainable by relying upon the various judgements of the Hon’ble Supreme Court & High Courts. 6. Aggrieved by the Order of the learned CIT(A)/NFAC, the assessee has filed the present appeal before

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(1)(1), BENGALURU, BENGALURU vs. NUTRICRAFT INDIA PRIVATE LIMITED, BENGALURU

In the result appeal filed by the learned assessing officer is partly allowed for statistical purposes

ITA 298/BANG/2024[2017-18]Status: DisposedITAT Bangalore16 Dec 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year : 2017-18

For Appellant: Shri Muthu Shankar, CIT(DR)(ITAT), BengaluruFor Respondent: Smt. Suman Lunkar, CA
Section 143(3)Section 148ASection 153CSection 194C(6)Section 194C(7)Section 36(1)(ii)Section 40

condoned. 6. The learned CIT DR also placed on record the letter dated 17/9/2025 wherein the learned assessing officer has given a complete detail how there is a delay in filing of the appeal. In the above stated communication in paragraph No. 3 the learned AO has stated that the present incumbent was promoted as Joint Commissioner Of Income

SAROJAMMA,RAMANAGAR vs. INCOME TAX OFFICER, WARD-1, , RAMANAGAR

In the result, the appeal of the assessee is allowed

ITA 43/BANG/2025[2017-18]Status: DisposedITAT Bangalore26 Aug 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year : 2017-18

For Appellant: Shri Gokul, Advocate
Section 147Section 148Section 148ASection 249(4)(b)Section 250Section 253(5)Section 69A

delay of 8 days in filing the appeal is condoned. 8. The interconnected issues raised by the assessee in the grounds of appeal are that the learned CIT(A) erred in dismissing the appeal by invoking the provisions of section 249(4)(b) of the Act and thereby confirming the addition of Rs. 10 Lakh on account of cash deposit

INCOME TAX OFFICER, WARD-1 AND TPS, BAGALKOT vs. JYOTI CREDIT COOPERATIVE SOCIETY LIMITED , BADAMI

In the result, the appeal filed by the revenue stands partly allowed for statistical purposes

ITA 838/BANG/2024[2017-18]Status: DisposedITAT Bangalore24 Jun 2024AY 2017-18

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2017-18

For Appellant: Shri Ramesh V. Mudhol, IncomeFor Respondent: Shri Subramanian .S, JCIT-DR
Section 115BSection 148ASection 51Section 68Section 80PSection 80P(2)(a)

148A from January 2024 to March 2024, due to which the delay occurred in filing the present appeal before this Tribunal. The Ld.DR on merits submitted that, the issue to verify the SBN collected by the assessee restricting the period only to notification date is contrary to the CBDT circulars issued. He thus prayed for the delay to be condoned

AREHALLI RUDRAPPA VISHWANATHA,AREHALLY,TEMPLE,BELUR vs. INCOME- TAX OFFICER, WARD-1 & TPS, HASSAN

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

ITA 2654/BANG/2025[2016-17]Status: DisposedITAT Bangalore27 Feb 2026AY 2016-17

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year : 2016-17

For Appellant: Shri Srikrishna Kantila, CAFor Respondent: Shri Balusamy N, JCIT-DR
Section 10(1)Section 142(1)Section 148Section 148ASection 250Section 44ASection 80C

section 148A after the expiry of three years is beyond jurisdiction, contrary to law, and renders the reassessment proceedings invalid and void ab initio.” 2. The brief facts of the case are that the assessee is a dealer in fertilizers and he has not filed his return of income on the ground that his income is below the taxable limit

STAR CERAMICS ,CHITRADURGA vs. INCOME TAX OFFICER, WARD-1, CHITRADURGA

In the result, the appeal of the assessee is allowed

ITA 1064/BANG/2025[2016-17]Status: DisposedITAT Bangalore03 Sept 2025AY 2016-17

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year : 2016-17

For Appellant: Ms. Richa Bakiwala & Shri Hemasundar Rao P., CAsFor Respondent: Shri Thamba Mahendra, CIT(DR)(ITAT), Bengaluru
Section 147Section 148Section 148ASection 68Section 69A

148A(d) and the subsequent notice under Section 148 of the Act, issued by the Jurisdictional Assessing Officer instead of the Faceless Assessment Unit, is legally invalid. VI The manual notice issued under Section 148 of the Act is invalid in law due to the absence of a Document Identification Number (DIN) in it. Page 3 of 11 VII Without

KENNEDY EDUCATION SOCIETY,MYSORE vs. ITO, WARD-2(4), MYSORE

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

ITA 3149/BANG/2025[2018-19]Status: DisposedITAT Bangalore01 Apr 2026AY 2018-19

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2018-19

For Appellant: CA Akshay K.S., A.RFor Respondent: Sri Balusamy N., JCIT-D.R
Section 133(6)Section 142(1)Section 144Section 147Section 148Section 148ASection 250Section 69A

section 148A of the Act. Thereafter, notices Kennedy Education Society, Mysore Page 3 of 6 u/s 142(1) as well as SCNs u/s 144 of the Act was also issued. However, the assessee did not comply to any of the notices during the course of assessment proceedings. Considering the non- compliance of the assessee, notice

HEDDUR VYAVASAYA SEVA SAHAKARA SANGA NIYAMITHA ,SHIMOGA vs. INCOME TAX OFFICER, WARD-1 & TPS , SHIMOGA

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 928/BANG/2025[2018-19]Status: DisposedITAT Bangalore04 Aug 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2018-19

For Appellant: Shri Gireesha T.L, CAFor Respondent: Shri Ganesh R Ghale, Advocate for Standing
Section 139(1)Section 144BSection 147Section 148Section 148ASection 249(2)Section 80ASection 80PSection 80P(2)(a)

148A(b) of the Act, which remained unanswered. Hence, the AO issued a notice under section 148 of the Act dated 28th March 2022 and initiated the reopening/reassessment proceedings under . Page 3 of 7 section 147 of the Act. In response to the notice under section 148 of the Act, the assessee filed a return of income declaring income

VARUN MANJUNATHA ,BANGALORE vs. INCOME TAX OFFICER, WARD-5(3)(3), BANGALORE

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

ITA 1278/BANG/2024[2015-16]Status: DisposedITAT Bangalore15 Oct 2024AY 2015-16

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Year : 2015-16

For Appellant: Shri Joseph Varghese, AdvocateFor Respondent: Shri Subramanian .S, JCIT (DR)
Section 142(1)Section 143(2)Section 144Section 147Section 148Section 148ASection 151Section 234ASection 250

section 130 of the Act and notification issued thereunder on the facts and circumstances of the case. 10. The information on the basis of which show cause notice u/s 148A(b) was issued not provided to the appellant along with the show cause notice and consequently the same is without jurisdiction and bad in law. 11. The appellant craves leave

SMT. KASHAVVA S RANGARADDIYAVAR,GADAG vs. ASSISTANT COMMISSIONER INCOME TAX, CIRCLE-1(1) & TPS, , HUBLI

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

ITA 1258/BANG/2024[2019-20]Status: DisposedITAT Bangalore03 Sept 2024AY 2019-20

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeysmt. Kashavva S Rangaraddiyavar, The Asstt. Commissioner Of Gurlakatti, Kanakikopa, Naragund, Income Tax, Circle-1(1) & Vs. Gadag-582207 Tps, Navanagar, Hudli Pan –Eixpr1582R (Appellant) (Respondent) Assessee By: Ms. Sunaina Bhatia, Ca Revenue By: Shri V. Parithivel, Jcit Date Of Hearing: 01.08.2024 Date Of Pronouncement: 03.09.2024 O R D E R Per: Keshav Dubey, J.M.

For Appellant: Ms. Sunaina Bhatia, CAFor Respondent: Shri V. Parithivel, JCIT
Section 115BSection 139Section 142(1)Section 143(2)Section 148Section 148ASection 250Section 69A

delay in filing the appeal and hence, the impugned order passed requires to be cancelled. 2 Smt. Kashavva S Rangaraddiyavar 3. The learned CIT[A] is not justified in sustaining the addition of Rs. 15,38,248/- made as unexplained money U/s 69A r.w.s. 115BBE of the Act under the facts and in the circumstances of the appellant's case

INCOME TAX OFFICER, WARD-1 & TPS, SHIVAMOGGA vs. M/S. MANASA MEDICALS, SHIVAMOGGA

In the result, the appeal of the revenue is dismissed

ITA 552/BANG/2022[2017-18]Status: DisposedITAT Bangalore31 Oct 2022AY 2017-18

Bench: Shri George George K. & Ms. Padmavathy Sassessment Year : 2017-18

For Appellant: Shri Gudimella V P Pavan KumarFor Respondent: Shri S.V. Ravishankar, Advocate
Section 148ASection 68

148A. Due to this ensuing cascading effect, the filing of appeal was delayed by 38 days and therefore it was prayed that the delay may be condoned. 4. We have heard the rival submissions on the condonation of delay in fling the appeal. Following the Supreme Court decision of Collector, Land Acquisition Vs. MST. Katiji and Others

SRI. SRUSTI ASSCIATES ,BELLARY vs. INCOME TAX OFFICER, WARD-1 & TPS, BELLARY

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

ITA 1856/BANG/2024[2018-19]Status: DisposedITAT Bangalore20 Nov 2024AY 2018-19

Bench: Shri Laxmi Prasad Sahu & Shri Prakash Chand Yadavassessment Year : 2018-19

For Appellant: Ms. Bhavana, AdvocateFor Respondent: Shri Chinmay Anand Jain, Jt.CIT(DR)(ITAT), Bengaluru
Section 114Section 115BSection 143(2)Section 148Section 148ASection 69A

148A(d) was passed on the basis of material on record and notice u/s. 148 was issued on 31.03.2022. Subsequently various statutory notices were issued to assessee. The assessee filed return of income on 28.04.2022 declaring NIL income. Subsequently notices u/s. 143(2) and 142(1) was issued to the assessee. The assessee furnished reply. Show cause notice was issued