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236 results for “condonation of delay”+ Section 201clear

Sorted by relevance

Chennai381Delhi310Mumbai303Bangalore236Pune142Karnataka130Nagpur129Kolkata126Jaipur106Ahmedabad102Raipur58Cochin51Hyderabad45Visakhapatnam45Indore36Surat33Chandigarh29Kerala19Rajkot14Cuttack12Varanasi12Lucknow12Jodhpur10Dehradun9Patna8SC6Agra5Amritsar5Panaji4Calcutta4Guwahati3Jabalpur3Andhra Pradesh2Rajasthan1Telangana1DIPAK MISRA R.K. AGRAWAL PRAFULLA C. PANT1

Key Topics

Section 234E184Section 200154Section 206C93Section 200A62Deduction57Section 20154TDS41Addition to Income38Section 4034Section 200(3)

M/S. RMZ HOTELS PRIVATE LIMITED,BANGALORE vs. NATIONAL E-ASSESSMENT CENTRE, DELHI

In the result, the appeal of the assessee is allowed

ITA 954/BANG/2022[2018-19]Status: DisposedITAT Bangalore22 Feb 2023AY 2018-19

Bench: Shri Chandra Poojariassessment Year: 2018-19

For Appellant: Shri V. Srinivasan, A.RFor Respondent: Shri Ganesh R. Ghale, Standing Counsel for Department
Section 234Section 255Section 255(3)Section 36

condone the above delay and admit the appeal for adjudication. 4. The first ground for our consideration is with regard to the disallowance of Rs.99,02,829/-, which is claimed by assessee as an interest payment. The assessee in the year under consideration advanced a sum of Rs.41 crores towards purchase of shares. The AO questioned the sources of Rs.41

Showing 1–20 of 236 · Page 1 of 12

...
31
Condonation of Delay29
Section 201(1)24

JURIMATRIX SERVICES INDIA PRIVATE LIMITED,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 4(3)(1), BENGALURU

In the result, appeal of the assessee is dismissed

ITA 92/BANG/2025[2018-19]Status: DisposedITAT Bangalore15 Jul 2025AY 2018-19

Bench: Shri Waseem Ahmed\Nand\Nshri Keshav Dubey\Nita No.92/Bang/2025\N Assessment Years:2018-19\Njurimatrix Services India Pvt. Ltd.\Ng4, Aspen Building\Nmanyata Embassy Business Park\Nhebbal\Nbangalore 560045\Npan No: Aabcj6157D\Nappellant\Nacit\Nvs. Circle 4(3)(1)\Nbangalore\Nrespondent\Nappellant By : Sri K.R. Girish, A.R.\Nrespondent By : Ms. Neha Sahay, D.R.\Ndate Of Hearing : 21.04.2025\Ndate Of Pronouncement: 15.07.2025\Norder\Nper Keshav Dubey:\Nthis Appeal At The Instance Of The Assessee Is Directed Against\Nthe Order Of The Ld. Pcit Dated 30.03.2023 Vide Din & Order No.\Nitba/Rev/F/Rev5/2022-23/1051648832(1) Passed U/S 263 Of\Nthe Income Tax Act, 1961 (In Short “The Act”) For The Assessment\Nyear 2018-19.\N2. The Assessee Has Raised The Following Grounds Of Appeal:\Ngeneral Grounds Of Appeal\N1.

For Appellant: Sri K.R. Girish, A.RFor Respondent: Ms. Neha Sahay, D.R
Section 10ASection 115JSection 144Section 156Section 234ASection 234BSection 263Section 270A

condonation of delay\nPursuant to Ld. PCIT order, Ld. AO made a fresh assessment and passed an order\nu/s 144 r.w.s.263 of the Act dated 23 March 2024 (received on 29 March, 2024) and\nmade total addition of Rs 13,37,414 to the total income of the Appellant. The Ld. AO\nmade the following adjustments to the total income

SHRI. MARATE VENKATESHKUMAR ,BANGALORE vs. INCOME TAX OFFICER, WARD-1(6), HUBLI

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

ITA 819/BANG/2023[2017-18]Status: DisposedITAT Bangalore06 Dec 2023AY 2017-18

Bench: Shri Chandra Poojari & Smt. Madhumita Royassessment Year: 2017-18

For Appellant: Shri B. Venugopal, A.RFor Respondent: Shri Ganesh R. Ghale, Standing Counsel for Department
Section 250Section 69A

201'9, my considered view is that the aforesaid decision of the ITAT — Mumbai Bench (supra) is squarely applicable to the facts of the case on hand, where the entries are recorded in the assessee's books of account. In this view the matter, I am of the opinion that the addition of Rs. 6,30,000 made under section

M/S. VTH SOURCE COMPONENTS PRIVATE LIMITED,BANGALORE vs. THE COMMISSIONER OF INCOME TAX (APPEALS-3), BANGALORE

In the result, the appeal by the assessees is treated as allowed for statistical purpose

ITA 2620/BANG/2019[2013-14]Status: DisposedITAT Bangalore03 May 2022AY 2013-14

Bench: Shri N.V Vasudevan & Ms. Padmavathy Sassessment Year : 2013-14

For Appellant: Shri V Sudheendranath, ARFor Respondent: Shri Priyadarshini Mishra, Addl. CIT(DR)
Section 154Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

201 or section 234E and any amount paid otherwise by way of tax or interest or fee; (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause (d); and (f) the amount of refund due to the deductor

INDIRA VELURI,BANGALORE vs. INCOME TAX OFFICER, WARD-4(2)(3), BANGALORE

In the result, the appeal is allowed

ITA 2513/BANG/2024[2021-2022]Status: DisposedITAT Bangalore21 Apr 2025AY 2021-2022

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2021-22

For Appellant: Sri Pavan Kumar, A.RFor Respondent: Sri Ganesh R Gale, Standing counsel for department
Section 250Section 253(5)

201 days for the AY 2021-22 has to be condoned and accordingly we condone the delay and admit the appeal for adjudication. 6. The assessee has raised the following grounds of appeal: Mrs. Indira Veluri, Bangalore Page 7 of 18 7. Brief facts of the case are that the assessee was working as an employee in Rivulet Applications

BHRUHAT BENGALURU MAHANAGARA PALIKE,BANGALORE vs. INCOME TAX OFFICER (TDS), WARD- 16(1), BANGALORE

In the result, both the appeals of the assessee are allowed

ITA 1567/BANG/2019[2012-13]Status: DisposedITAT Bangalore26 Jun 2020AY 2012-13

Bench: Shri A. K. Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri. V. Chanrashekar, AdvocateFor Respondent: Shri. K. N. Dhandapani, Addl. CIT (DR)(ITAT), Bengaluru
Section 194LSection 201Section 201(1)Section 250Section 263

sections 201(1) and 201(1A) respectively of the Income Tax Act, 1961 (hereinafter called ‘the Act’). Both these appeals were heard together and are being disposed of by way of this common order for the sake of convenience. 2. These appeals are filed by the assessee after a delay of 31 days. The assessee moved an application for condonation

BHRUHAT BENGALURU MAHANAGARA PALIKE,BANGALORE vs. INCOME TAX OFFICER (TDS), WARD- 16(1), BANGALORE

In the result, both the appeals of the assessee are allowed

ITA 1566/BANG/2019[2012-13]Status: DisposedITAT Bangalore26 Jun 2020AY 2012-13

Bench: Shri A. K. Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri. V. Chanrashekar, AdvocateFor Respondent: Shri. K. N. Dhandapani, Addl. CIT (DR)(ITAT), Bengaluru
Section 194LSection 201Section 201(1)Section 250Section 263

sections 201(1) and 201(1A) respectively of the Income Tax Act, 1961 (hereinafter called ‘the Act’). Both these appeals were heard together and are being disposed of by way of this common order for the sake of convenience. 2. These appeals are filed by the assessee after a delay of 31 days. The assessee moved an application for condonation

M/S. ODION BUILDERS AND DEVELOPERS,BANGALORE vs. THE INCOME TAX OFFICER (TDS) - WARD - 2(3), BANGALORE

In the result, the assessee's appeal is treated as allowed for statistical purposes

ITA 807/BANG/2019[2014-15]Status: DisposedITAT Bangalore29 Jul 2019AY 2014-15

Bench: Shri A.K. Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri G. N. Bhatt, C.AFor Respondent: Dr. S. Palani Kumar, Addl. CIT (D.R)
Section 133ASection 194ISection 194LSection 201(1)

201(1A) of the Act on non-compliance of provisions of Section 194LA and determined total demand payable of Rs.91,487. Aggrieved by the order, the assessee has filed an appeal with the CIT(Appeals). The CIT(Appeals) before going into merits of the case found that there is a delay of 215 days in filing the appeal, since

BHRUHAT BENGALURU MAHANAGARA PALIKE [BBMP],BENGALORE vs. INCOME TAX OFFICER, [TDS], WARD- 1(1), BANGALORE

In the result, the assessee’s appeals are allowed

ITA 98/BANG/2020[2013-14]Status: DisposedITAT Bangalore28 Jul 2021AY 2013-14

Bench: Shri N.V.Vasudevan, Vice- & Shri B.R.Baskaran

For Appellant: Shri. V.Chandrasekar,AdvocateFor Respondent: Shri. Pradeep Kumar, CIT (D.R.)
Section 194LSection 201Section 201(1)

condoning the delay in filing the appeal before him and thereby confirming the orders of ITO (TDS) Ward – 1(1), Bangalore, dated 17.03.2015 passed under section 201

BHRUHAT BENGALURU MAHANAGARA PALIKE [BBMP],BENGALURU vs. INCOME TAX OFFICER [TDS], WARD- 1(1), BANGALORE

In the result, the assessee’s appeals are allowed

ITA 99/BANG/2020[2013-14]Status: DisposedITAT Bangalore28 Jul 2021AY 2013-14

Bench: Shri N.V.Vasudevan, Vice- & Shri B.R.Baskaran

For Appellant: Shri. V.Chandrasekar,AdvocateFor Respondent: Shri. Pradeep Kumar, CIT (D.R.)
Section 194LSection 201Section 201(1)

condoning the delay in filing the appeal before him and thereby confirming the orders of ITO (TDS) Ward – 1(1), Bangalore, dated 17.03.2015 passed under section 201

MS. SEENA DEEPAK,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC -TDS, GHAZIABAD

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 2121/BANG/2019[2015-16]Status: DisposedITAT Bangalore17 Jan 2020AY 2015-16

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Smt. Nishi Padma, Jt.CIT(DR)(ITAT), Bengaluru
Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

201 or section 234E and any amount paid otherwise by way of tax or interest or fee; ITA Nos.2117 to 2132/Bang/2019 Page 4 of 9 (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause

MS. SEENA DEEPAK,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC -TDS, GHAZIABAD

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 2122/BANG/2019[2013-14]Status: DisposedITAT Bangalore17 Jan 2020AY 2013-14

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Smt. Nishi Padma, Jt.CIT(DR)(ITAT), Bengaluru
Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

201 or section 234E and any amount paid otherwise by way of tax or interest or fee; ITA Nos.2117 to 2132/Bang/2019 Page 4 of 9 (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause

MS. SEENA DEEPAK,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC -TDS, GHAZIABAD

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 2123/BANG/2019[2014-15]Status: DisposedITAT Bangalore17 Jan 2020AY 2014-15

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Smt. Nishi Padma, Jt.CIT(DR)(ITAT), Bengaluru
Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

201 or section 234E and any amount paid otherwise by way of tax or interest or fee; ITA Nos.2117 to 2132/Bang/2019 Page 4 of 9 (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause

MS. SEENA DEEPAK,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC -TDS, GHAZIABAD

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 2120/BANG/2019[2014-15]Status: DisposedITAT Bangalore17 Jan 2020AY 2014-15

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Smt. Nishi Padma, Jt.CIT(DR)(ITAT), Bengaluru
Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

201 or section 234E and any amount paid otherwise by way of tax or interest or fee; ITA Nos.2117 to 2132/Bang/2019 Page 4 of 9 (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause

MS. SEENA DEEPAK,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC -TDS, GHAZIABAD

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 2130/BANG/2019[2013-14]Status: DisposedITAT Bangalore17 Jan 2020AY 2013-14

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Smt. Nishi Padma, Jt.CIT(DR)(ITAT), Bengaluru
Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

201 or section 234E and any amount paid otherwise by way of tax or interest or fee; ITA Nos.2117 to 2132/Bang/2019 Page 4 of 9 (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause

MS. SEENA DEEPAK,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC -TDS, GHAZIABAD

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 2132/BANG/2019[2014-15]Status: DisposedITAT Bangalore17 Jan 2020AY 2014-15

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Smt. Nishi Padma, Jt.CIT(DR)(ITAT), Bengaluru
Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

201 or section 234E and any amount paid otherwise by way of tax or interest or fee; ITA Nos.2117 to 2132/Bang/2019 Page 4 of 9 (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause

MS. SEENA DEEPAK,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC -TDS, GHAZIABAD

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 2119/BANG/2019[2013-14]Status: DisposedITAT Bangalore17 Jan 2020AY 2013-14

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Smt. Nishi Padma, Jt.CIT(DR)(ITAT), Bengaluru
Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

201 or section 234E and any amount paid otherwise by way of tax or interest or fee; ITA Nos.2117 to 2132/Bang/2019 Page 4 of 9 (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause

MS. SEENA DEEPAK,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC -TDS, GHAZIABAD

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 2126/BANG/2019[2013-14]Status: DisposedITAT Bangalore17 Jan 2020AY 2013-14

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Smt. Nishi Padma, Jt.CIT(DR)(ITAT), Bengaluru
Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

201 or section 234E and any amount paid otherwise by way of tax or interest or fee; ITA Nos.2117 to 2132/Bang/2019 Page 4 of 9 (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause

MS. SEENA DEEPAK,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC - TDS, GHAZIABAD

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 2117/BANG/2019[2014-15]Status: DisposedITAT Bangalore17 Jan 2020AY 2014-15

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Smt. Nishi Padma, Jt.CIT(DR)(ITAT), Bengaluru
Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

201 or section 234E and any amount paid otherwise by way of tax or interest or fee; ITA Nos.2117 to 2132/Bang/2019 Page 4 of 9 (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause

MS. SEENA DEEPAK,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC -TDS, GHAZIABAD

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 2129/BANG/2019[2015-16]Status: DisposedITAT Bangalore17 Jan 2020AY 2015-16

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Smt. Nishi Padma, Jt.CIT(DR)(ITAT), Bengaluru
Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

201 or section 234E and any amount paid otherwise by way of tax or interest or fee; ITA Nos.2117 to 2132/Bang/2019 Page 4 of 9 (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause