BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

9 results for “condonation of delay”+ Section 260A(2)(a)clear

Sorted by relevance

Delhi330Calcutta206Mumbai116Karnataka64Amritsar36Kolkata35Chennai34Telangana25Hyderabad23Chandigarh13Lucknow12Andhra Pradesh10Bangalore9SC9Ahmedabad7Indore7Nagpur6Agra6Cochin6Jaipur5Surat5Rajasthan4Kerala4Orissa2Raipur2Himachal Pradesh2Punjab & Haryana2Dehradun2Jodhpur1Gauhati1Rajkot1Jabalpur1Varanasi1Pune1Cuttack1

Key Topics

Section 80I15Section 143(3)9Section 2018Section 406Section 36(1)(iii)6Section 1156Disallowance6Addition to Income6Deduction

SRI. M. NAGARAJA,MYSORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 2(1), MYSORE

In the result, appeal of the assessee is dismissed

ITA 1905/BANG/2019[1999-2000]Status: DisposedITAT Bangalore05 Sept 2022AY 1999-2000

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 1999-2000

For Respondent: Shri S. Parthasarathi
Section 139(1)Section 139(4)Section 139(5)Section 143(2)Section 143(3)Section 147Section 148Section 154Section 234BSection 263

2) of the Act before the Tribunal against the order of the Tribunal dated 13.01.2011 wherein the Tribunal dismissed the said application. Page 5 of 23 Shri M. Nagaraja, Mysore However, the Tribunal observed that the total income determined in the original assessment under Section 143(3) dated 28.03.2002 could not be reduced in pursuance of the reassessment order

6
Section 36(1)(va)3
Section 1543
Condonation of Delay3

KARNATAKA BANK LTD,MANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX,CIRCLE 1 (1) & TPS, MANGALURU

In the result, appeal filed by the revenue fails and is hereby dismissed

ITA 942/BANG/2025[2008-09]Status: DisposedITAT Bangalore30 Jul 2025AY 2008-09

Bench: Shri Waseem Ahmed & Shri Soundararajan Kassessment Year: 2008-09

For Appellant: Shri S Ananthan, CAFor Respondent: Shri Shivanand Kalakeri, CIT (DR)
Section 17

2 SCC770),Parimal v. Veena [(2011) 3 SCC 545] and Moniben Devraj Shah v. Municipal Corpn.of Brihan Mumbai (2012) 5- SCC 157].)” (b) Ajay Dabre v. Pyare Ram 2023 SCC Online SC 92: ‘13. This Court in the case of Basawaraj v. Special Land Acquisition Officer while rejecting an application for condonation of delay for lack of sufficient cause

M/S. INDIANOIL SKYTAKING PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 3(1)(1), BANGALORE

In the result, the appeals are partly allowed

ITA 299/BANG/2020[2016-17]Status: DisposedITAT Bangalore20 May 2022AY 2016-17

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 115Section 143(3)Section 36(1)(iii)Section 37(1)Section 80Section 80I

condonation of delay, if any. With these observations, the additional ground by the assessee for all the assessment years is dismissed. 11. The brief facts of the case are that assessee was incorporated on 21.07.2006 under the Companies Act with following JV Companies viz., IndianOil, IOT Infrastructure & Energy Services Limited (IOT I & ESL) and Skytanking, Germany with equal participation

INDIANOIL SKYTANKING PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 3(1)(1), BENGALURU

In the result, the appeals are partly allowed

ITA 407/BANG/2020[2017-18]Status: DisposedITAT Bangalore20 May 2022AY 2017-18

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 115Section 143(3)Section 36(1)(iii)Section 37(1)Section 80Section 80I

condonation of delay, if any. With these observations, the additional ground by the assessee for all the assessment years is dismissed. 11. The brief facts of the case are that assessee was incorporated on 21.07.2006 under the Companies Act with following JV Companies viz., IndianOil, IOT Infrastructure & Energy Services Limited (IOT I & ESL) and Skytanking, Germany with equal participation

M/S INDIANOIL SKYTANKING PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE

In the result, the appeals are partly allowed

ITA 583/BANG/2019[2015-16]Status: DisposedITAT Bangalore09 May 2022AY 2015-16

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 115Section 143(3)Section 36(1)(iii)Section 37(1)Section 80Section 80I

condonation of delay, if any. With these observations, the additional ground by the assessee for all the assessment years is dismissed. 11. The brief facts of the case are that assessee was incorporated on 21.07.2006 under the Companies Act with following JV Companies viz., IndianOil, IOT Infrastructure & Energy Services Limited (IOT I & ESL) and Skytanking, Germany with equal participation

DEPUTY COMMISSIONER OF INCOME TAX, C-1(1)(1), BENGALURU vs. AD2PRO MEDIA SOLUTIONS PRIVATE LIMITED, BENGALURU

In the result, all the 14 appeals filed by the assessee are allowed

ITA 928/BANG/2023[2016-17]Status: DisposedITAT Bangalore03 Jan 2024AY 2016-17

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: NoneFor Respondent: Shri. G. Manoj Kumar, CIT(DR)(ITAT), Bengaluru
Section 142(1)Section 195Section 201Section 40Section 9(1)(vii)

condone the delay of 37 days and 44 days in filing appeals for Assessment Years 2016-17 and 2017-18 and proceed to dispose off the same on merits. 3. Identical grounds are raised in both the appeals. The grounds raised read as follows: "1. Whether in the facts and circumstances of the case, the Ld. CIT(A) was right

MR.ZAMIR MIRZA ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(1), BANGALORE

In the result, the assessee’s appeal for asst

ITA 98/BANG/2017[1996-97]Status: DisposedITAT Bangalore06 Oct 2017AY 1996-97

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boazshri Zamir Mirza, Flat No.4A, Iv Floor, Mayfair Apartments No.31, Berlie Street, Langford Town, Bengaluru. . Appellant Pan – Acapm2850L. Vs. The Dy. Commissioner Of Income-Tax Circle-1(1), Bengaluru. . Respondent Appellant By : Shri K.Y Ningoji Rao, C.A Respondent By : Smt. Padmameenakshi, Jcit Date Of Hearing : 26-09-2017 Date Of Pronouncement : -10-2017 O R D E R Per Shri Jason P Boaz:

For Appellant: Shri K.Y Ningoji Rao, C.AFor Respondent: Smt. Padmameenakshi, JCIT
Section 143(3)Section 154Section 154(2)(b)Section 253Section 253(3)Section 253(5)Section 54Section 54F

260A of the Income-tax Act, 1961 (in short ‘the Act’) dated 27/3/2014. PETITION FOR CONDONATION OF DELAY IN FILING APPEAL FOR ASST. YEAR 1996-97 BEFORE THE TRIBUNAL 2.1 Along with the appeal memo in Form No.36, the assessee has filed a petition seeking condonation of delay of 57 days in filing this appeal before the Tribunal, accompanied

DCIT, BANGALORE vs. M/S MAINI MATERIAL MOVEMENT PVT. LTD.,, BANGALORE

In the result, appeal of the Revenue stands dismissed

ITA 1049/BANG/2015[2008-09]Status: DisposedITAT Bangalore27 Nov 2015AY 2008-09

Bench: Shri. Abraham P. George & Shri. Vijaypal Raoi.T.A No.1049/Bang/2015 (Assessment Year : 2008-09) Deputy Commissioner Of Income Tax, Circle -12(1), Bangalore .. Appellant V. M/S. Maini Material Movement P. Ltd, 131, 6Th Floor, Devatha Plaza, Residency Road, Bangalore .. Respondent Pan : Aabcm8922D Assessee By : Ms. Susan Matew, Ca Revenue By : Shri. Sunil Kumar Agarwala, Jcit Heard On : 24.11.2015 Pronounced On : 27.11.2015 O R D E R Per Abraham P. George:

For Appellant: Ms. Susan Matew, CAFor Respondent: Shri. Sunil Kumar Agarwala, JCIT
Section 2(24)(x)Section 260ASection 36(1)(va)Section 43B

2 contribution towards PF and ESI within the due date mentioned in the respective statutes. 02. Case of the Revenue is that employees contribution is different from employers’contribution. As per the Revenue, if employees contribution’is not remitted within the due dates then by virtue of Section 36(1)(va) of the Act, claim for deduction could

DEPUTY COMMISSIONER OF INCOME TAX, C-1(1)(1), BANGALORE vs. AD2PRO MEDIA SOLUTIONS PRIVATE LIMITED, BANGALORE

In the result, appeals filed by the Revenue are dismissed

ITA 935/BANG/2023[2017-18]Status: DisposedITAT Bangalore03 Jan 2024AY 2017-18
For Appellant: NoneFor Respondent: Shri. G. Manoj Kumar, CIT(DR)(ITAT), Bengaluru
Section 142(1)Section 195Section 201Section 40Section 9(1)(vii)

section 260A of the Act before the Hon'ble High Court. The\nHon'ble High Court vide its judgment dated 24.02.2023 had dismissed the\nRevenue's appeal in ITA No.234, 235, 238, 241, 242 and 243 of 2020. In light of\nthe above orders of the Tribunal which was confirmed by the Hon'ble High Court\nin assessee