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490 results for “condonation of delay”+ Section 250(4)clear

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Key Topics

Section 250105Addition to Income60Section 143(1)53Condonation of Delay48Section 143(3)45Disallowance38Section 69A29Section 80P26Deduction

THE KARNATAKA CHEMISTS & DRUGGISTS ASSOCIATION®,BANGALORE vs. INCOME TAX OFFICER, WARD-5(3)(2), BANGALORE

In the result, all the appeals of the assessee are dismissed

ITA 702/BANG/2024[2014-15]Status: DisposedITAT Bangalore04 Jun 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Soundararajan K.

For Appellant: Shri Ravishankar, A.RFor Respondent: Shri V. Parithivel, D.R
Section 147Section 20Section 202Section 249(3)Section 271(1)(b)Section 271(1)(c)

4. and for the same reason it could not comply with the notices issued during such period. Further, it provided a secondary e-mail address in the profile section of the e-filing portal of income tax (i.e. fpwco.madikere@gmail.com) to which the Chartered Accountant had access and the said notices were sent only to the former e-mail address

Showing 1–20 of 490 · Page 1 of 25

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Section 14422
Section 14722
Natural Justice22

THE KARNATAKA CHEMISTS & DRUGGISTS ASSOCIATION®,BANGALORE vs. INCOME TAX OFFICER, WARD-5(2)(1) , BANGALORE

In the result, all the appeals of the assessee are dismissed

ITA 703/BANG/2024[2014-15]Status: DisposedITAT Bangalore04 Jun 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Soundararajan K.

For Appellant: Shri Ravishankar, A.RFor Respondent: Shri V. Parithivel, D.R
Section 147Section 20Section 202Section 249(3)Section 271(1)(b)Section 271(1)(c)

4. and for the same reason it could not comply with the notices issued during such period. Further, it provided a secondary e-mail address in the profile section of the e-filing portal of income tax (i.e. fpwco.madikere@gmail.com) to which the Chartered Accountant had access and the said notices were sent only to the former e-mail address

THE KARNATAKA CHEMISTS & DRUGGISTS ASSOCIATION®,BANGALORE vs. INCOME TAX OFFICER, WARD-5(2)(1), BANGALORE

In the result, all the appeals of the assessee are dismissed

ITA 704/BANG/2024[2014-15]Status: DisposedITAT Bangalore04 Jun 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Soundararajan K.

For Appellant: Shri Ravishankar, A.RFor Respondent: Shri V. Parithivel, D.R
Section 147Section 20Section 202Section 249(3)Section 271(1)(b)Section 271(1)(c)

4. and for the same reason it could not comply with the notices issued during such period. Further, it provided a secondary e-mail address in the profile section of the e-filing portal of income tax (i.e. fpwco.madikere@gmail.com) to which the Chartered Accountant had access and the said notices were sent only to the former e-mail address

THE KARNATAKA CHEMISTS & DRUGGISTS ASSOCIATION®,BANGALORE vs. INCOME TAX OFFICER, WARD-5(3)(1), BANGALORE

In the result, all the appeals of the assessee are dismissed

ITA 700/BANG/2024[2013-17]Status: DisposedITAT Bangalore04 Jun 2024AY 2013-17

Bench: Shri Chandra Poojari & Shri Soundararajan K.

For Appellant: Shri Ravishankar, A.RFor Respondent: Shri V. Parithivel, D.R
Section 147Section 20Section 202Section 249(3)Section 271(1)(b)Section 271(1)(c)

4. and for the same reason it could not comply with the notices issued during such period. Further, it provided a secondary e-mail address in the profile section of the e-filing portal of income tax (i.e. fpwco.madikere@gmail.com) to which the Chartered Accountant had access and the said notices were sent only to the former e-mail address

M/S. S J S ENTERPRISES LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME, CIRCLE-6(1)(1), BANGALORE

In the result, appeal of the assessee is dismissed

ITA 327/BANG/2024[2018-19]Status: DisposedITAT Bangalore29 May 2024AY 2018-19

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Years: 2018-19

For Appellant: Shri Rony Anthony, A.RFor Respondent: Shri Guru Kumar S., D.R
Section 143(1)Section 234ASection 250

250 of the Income Tax Act, 1961 (in short “The Act”) dated 1.1.2024 for the assessment year 2018-19. The assessee has raised following grounds of appeal: 1. “That Learned Commissioner of Income Tax Appeals ADDL/JCIT (A)- 2 SURAT ["Ld. CIT(A)"] has failed to properly appreciate the facts as explained in the application for condonation of delay and therefore

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

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

250 of the Income-tax Act,1961 ['the Act' for short] for the assessment year 2017-18 dated 28.6.2022. The assessee has raised following grounds of appeal: 1. “The assessment in the instant case is bad in law on facts of the case as well on the statutory provisions of the Income Tax Act. Further, the impugned order passed

SIRI SANJEEVINI PATTINA SOUHARDA SAHAKARI NIYAMAT ,SIRWAR vs. THE INCOME TAX OFFICER, WARD-1, , RAICHUR

In the result, both the appeals filed by the assessee stands partly allowed for statistical purposes

ITA 1386/BANG/2024[2017-18]Status: DisposedITAT Bangalore30 Aug 2024AY 2017-18

Bench: Smt. Beena Pillai & Shri Waseem Ahmed

For Appellant: Shri Ravishankar, AdvocateFor Respondent: Smt. Neha Sahay, JCIT-DR
Section 143(2)Section 143(3)Section 250Section 263Section 5Section 801

CONDONATION OF DELAY FILED UNDER SECTION 5 OF THE LIMITATION ACT, 1963 The Appellant above named most respectfully submits as follows- Brief History 1. The appellant, a registered Co-operative Society filed its return of income for the assessment year 2017-18 on 14.09.2017 declaring taxable income of Rs.Nil/- after claiming deduction under section

SIRI SANJEEVINI PATTINA SOUHARDA SAHAKARI NIYAMAT,SIRWAR vs. THE INCOME TAX OFFICER, WARD-1,, RAICHUR

In the result, both the appeals filed by the assessee stands partly allowed for statistical purposes

ITA 1387/BANG/2024[2020-21]Status: DisposedITAT Bangalore30 Aug 2024AY 2020-21

Bench: Smt. Beena Pillai & Shri Waseem Ahmed

For Appellant: Shri Ravishankar, AdvocateFor Respondent: Smt. Neha Sahay, JCIT-DR
Section 143(2)Section 143(3)Section 250Section 263Section 5Section 801

CONDONATION OF DELAY FILED UNDER SECTION 5 OF THE LIMITATION ACT, 1963 The Appellant above named most respectfully submits as follows- Brief History 1. The appellant, a registered Co-operative Society filed its return of income for the assessment year 2017-18 on 14.09.2017 declaring taxable income of Rs.Nil/- after claiming deduction under section

INSTITUTE OF NEPHROUROLOGY,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE 1, UNITY BUILDING

The appeals of the assessee are allowed and restored to the file of the ld

ITA 336/BANG/2025[2014-15]Status: DisposedITAT Bangalore03 Jul 2025AY 2014-15

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri Shreesh Kumar, CAFor Respondent: Shri Balusamy N., Jt.CIT(DR)(ITAT), Bengaluru
Section 11Section 11(2)Section 12ASection 143(3)Section 234BSection 250

250 of the Act confirming the order passed by the learned Assessing Officer under section 143(3) of the Act in as is against the Appellant, is opposed to law. weight of evidence, natural justice, probabilities on facts and circumstances of case. 2. The Appellant denies itself liable to be assessed at Rs. 4,14,22,381 as against

INSTITUTE OF NEPHROUROLOGY,BENGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX, EXEMPTIONS CIRCLE - 01, UNITY BUILDING ANNEXE

The appeals of the assessee are allowed and restored to the file of the ld

ITA 337/BANG/2025[2016-17]Status: DisposedITAT Bangalore03 Jul 2025AY 2016-17

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri Shreesh Kumar, CAFor Respondent: Shri Balusamy N., Jt.CIT(DR)(ITAT), Bengaluru
Section 11Section 11(2)Section 12ASection 143(3)Section 234BSection 250

250 of the Act confirming the order passed by the learned Assessing Officer under section 143(3) of the Act in as is against the Appellant, is opposed to law. weight of evidence, natural justice, probabilities on facts and circumstances of case. 2. The Appellant denies itself liable to be assessed at Rs. 4,14,22,381 as against

LATE SHRI MAHABIR PRASAD(LEGAL HEIR MS. PARUL KANSARIA),BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BENGALURU

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

ITA 412/BANG/2024[2020-21]Status: DisposedITAT Bangalore26 Sept 2025AY 2020-21

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 132Section 143(3)Section 144Section 153CSection 153D

condone the delay. 7. The brief facts of the case show that the Shri Mahabir Prasad Kansaria expired on 02/9/2020. He was carrying on business of manufacturing and sale of TMT bars in the name and style of BSNL Ispat, filed his return of income on 13/03/2019 showing the business income of ₹ 4,120,060/–. ITA Nos.410-412-169-170- CO 6/Bang/2024 Page

DCIT, CENTRAL CIRCLE-1(3), BAENGALURU vs. LATE SHRI MAHABIR PRASAD(LEGAL HEIR MS. PARUL KANSARIA), BENGALURU

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

ITA 169/BANG/2024[2017-18]Status: DisposedITAT Bangalore26 Sept 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 132Section 143(3)Section 144Section 153CSection 153D

condone the delay. 7. The brief facts of the case show that the Shri Mahabir Prasad Kansaria expired on 02/9/2020. He was carrying on business of manufacturing and sale of TMT bars in the name and style of BSNL Ispat, filed his return of income on 13/03/2019 showing the business income of ₹ 4,120,060/–. ITA Nos.410-412-169-170- CO 6/Bang/2024 Page

LATE SHRI MAHABIR PRASAD(LEGAL HEIR MS. PARUL KANSARIA),BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3) , BENGALURU

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

ITA 410/BANG/2024[2018-19]Status: DisposedITAT Bangalore26 Sept 2025AY 2018-19

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 132Section 143(3)Section 144Section 153CSection 153D

condone the delay. 7. The brief facts of the case show that the Shri Mahabir Prasad Kansaria expired on 02/9/2020. He was carrying on business of manufacturing and sale of TMT bars in the name and style of BSNL Ispat, filed his return of income on 13/03/2019 showing the business income of ₹ 4,120,060/–. ITA Nos.410-412-169-170- CO 6/Bang/2024 Page

LATE SHRI MAHABIR PRASAD(LEGAL HEIR MS. PARUL KANSARIA),BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(3) , BENGALURU

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

ITA 411/BANG/2024[2019-20]Status: DisposedITAT Bangalore26 Sept 2025AY 2019-20

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 132Section 143(3)Section 144Section 153CSection 153D

condone the delay. 7. The brief facts of the case show that the Shri Mahabir Prasad Kansaria expired on 02/9/2020. He was carrying on business of manufacturing and sale of TMT bars in the name and style of BSNL Ispat, filed his return of income on 13/03/2019 showing the business income of ₹ 4,120,060/–. ITA Nos.410-412-169-170- CO 6/Bang/2024 Page

SRI. VIKRAM SHETTY,BANGALORE vs. INCOME TAX OFFICER, WARD-5(3)(1), BANGALORE

In the result, all the grounds of appeal are restored back to the ld

ITA 2170/BANG/2024[2013-14]Status: DisposedITAT Bangalore20 May 2025AY 2013-14

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year: 2013-14

For Appellant: Shri Deepak Bhat, CAFor Respondent: Shri Ganesh R. Gale, Standing Counsel
Section 144Section 54Section 90

250 of the Income Tax Act. 1961, was passed without affording the Appellant a reasonable opportunity of being heard and the Appellant had consistently maintained that he was not guilty of any wrongdoing and had not availed of any incorrect sections, thereby disputing liability for demand and penalties. 18. On 17th May 2023, the response was given for the aforesaid

SHRI. BORAIAH SHIVANANJAIAH,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 3(2)(1), BANGALORE

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

ITA 680/BANG/2020[2014-15]Status: DisposedITAT Bangalore11 Apr 2022AY 2014-15

Bench: Shri Chandra Poojari, Am & Smt. Beena Pillai, Jm Boraiah Shivananjaiah, Asst.Commissioner Of K. Janatha Colony, Income Tax, Bidadi Hobli, Vs. Circle - 3(2)(1) Ramnagara Dist., Bengaluru Bengaluru Pan – Anaps2762E Appellant Respondent

For Respondent: Assessee by Sri Sreehari Kutsa, Advocate
Section 143(3)Section 234ASection 250Section 36(1)(va)Section 43ASection 43B

250 of the Act in so far as it is against the Appellant is opposed to law, equity, weight of evidence, probabilities and the facts and circumstances in the appellant’s case. 2. The learned CIT(Appeals), is not justified in passing the appellate order without giving adequate opportunity of hearing on the facts and circumstances of the case

M/S. BANGALORE METRO RAIL CORPORATION LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1(1)(2), BANGALORE

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

ITA 1111/BANG/2019[2010-11]Status: DisposedITAT Bangalore29 Apr 2022AY 2010-11

Bench: Shri. B.R. Baskaran & Smt. Beena Pillaiassessment Year : 2010-11 M/S. Bangalore Metro Rail Corporation Ltd., The Deputy 3Rd Floor, Bmtc Commissioner Of Complex, Income Tax, K H Road, Circle – 1 [1][2], Shanti Nagar, Vs. Bangalore. Bangalore – 560 027. Pan: Aaacb4881D Appellant Respondent Assessee By : Shri Sreehari Kutsa, Advocate : Shri Sumer Singh Meena, Cit Revenue By Dr Date Of Hearing : 25-04-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Appeal Has Been Filed By Assessee Against Order Dated 26/02/2019 Passed By The Ld. Cit(A)-1, Bangalore For Assessment Year 2010-11 On Following Grounds Of Appeal: “1. The Order Of The Learned Commissioner Of Income-Tax (Appeals), Passed Under Section 250 Of The Act In So Far As It Is Against The Appellant Is Opposed To Law, Equity, Weight Of Evidence, Probabilities & The Facts & Circumstances In The Appellant'S Case. 2. The Learned Cit(A) Is Not Justified In Refusing To Admit The Appeal Of The Appellant On The Grounds That Delay In Filing Of The Appeal Cannot Be Condoned On The Facts & Circumstances Of The Case.

For Appellant: Shri Sreehari Kutsa, Advocate
Section 234BSection 234DSection 250

section 250 of the Act in so far as it is against the Appellant is opposed to law, equity, weight of evidence, probabilities and the facts and circumstances in the Appellant's case. 2. The learned CIT(A) is not justified in refusing to admit the appeal of the Appellant on the grounds that delay in filing of the appeal

SHRI. VIRUPAXAPPA SIDDAPPA UDNUR,BENGALURU vs. INCOME TAX OFFICER, WARD-9(2), BENGALURU

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

ITA 820/BANG/2022[2009-10]Status: DisposedITAT Bangalore27 Oct 2022AY 2009-10

Bench: Shri Chandra Poojariassessment Year: 2009-10

For Appellant: Shri Pranav Krishna, A.RFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 234DSection 250

4. to appreciate that the source for cash deposits made in the bank account of the Appellant amounting to Rs. 11,26,320/ - were from loans and money received by his brother on the facts and circumstances of the case. 5. Without prejudice to the right to seek waiver as per the parity of reasoning of the decision

B M MANJUNATHA GUPTA ,SHIVAMOGGA vs. INCOME TAX OFFICER, WARD-3, , SHIVAMOGGA

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

ITA 1276/BANG/2024[2012-13]Status: HeardITAT Bangalore11 Sept 2024AY 2012-13

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year: 2012-13

For Appellant: Sri Joseph Varghese, A.RFor Respondent: Sri V. Parithivel, D.R
Section 133ASection 250Section 271Section 274

Section 250 of the Act dated 22/02/2024, in so far as it is against the Appellant is opposed to law, weight of evidence, probabilities, facts and circumstances of the Appellant's case, may be quashed. 2. The learned Commissioner of Income-tax [Appeals] is not justified in not condoning the delay in filing the appeal preferred by the appellant without