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262 results for “condonation of delay”+ Section 37(1)clear

Sorted by relevance

Chennai895Delhi656Mumbai642Kolkata399Hyderabad329Bangalore262Pune261Ahmedabad232Jaipur175Chandigarh168Karnataka144Indore90Amritsar90Nagpur82Raipur81Surat78Visakhapatnam75Cuttack63Lucknow51Calcutta43Cochin39Panaji37Rajkot30Patna24Guwahati23SC22Telangana19Varanasi12Jodhpur11Allahabad10Jabalpur10Dehradun9Orissa6Agra6Rajasthan5Ranchi1Himachal Pradesh1Andhra Pradesh1

Key Topics

Addition to Income58Section 143(1)43Section 143(3)43Section 25042Section 234E40Section 14738Disallowance36Condonation of Delay36Deduction

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 262 · Page 1 of 14

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34
Section 10A32
Section 14827
Section 200A24

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)

1 . 24. Mr. Rana Mukherjee, Senior Advocate appearing on behalf of the Petitioners strenuously argued, and rightly, that the High Court had erred in holding that delay beyond 120 days in filing an appeal under Section 37 of the Arbitration and Conciliation Act was not condonable

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)

1 . 24. Mr. Rana Mukherjee, Senior Advocate appearing on behalf of the Petitioners strenuously argued, and rightly, that the High Court had erred in holding that delay beyond 120 days in filing an appeal under Section 37 of the Arbitration and Conciliation Act was not condonable

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)

1 . 24. Mr. Rana Mukherjee, Senior Advocate appearing on behalf of the Petitioners strenuously argued, and rightly, that the High Court had erred in holding that delay beyond 120 days in filing an appeal under Section 37 of the Arbitration and Conciliation Act was not condonable

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)

1 . 24. Mr. Rana Mukherjee, Senior Advocate appearing on behalf of the Petitioners strenuously argued, and rightly, that the High Court had erred in holding that delay beyond 120 days in filing an appeal under Section 37 of the Arbitration and Conciliation Act was not condonable

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

In the result, appeal of the assessee is dismissed

ITA 972/BANG/2024[2017-18]Status: DisposedITAT Bangalore27 Jun 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadavassessment Year:2017-18

For Appellant: Sri Rony Anthony, A.RFor Respondent: Ms. Neha Sahay, D.R
Section 142(1)Section 143(1)Section 143(3)Section 154Section 234B

1 . 24. Mr. Rana Mukherjee, Senior Advocate appearing on behalf of the Petitioners strenuously argued, and rightly, that the High Court had erred in holding that delay beyond 120 days in filing an appeal under Section 37 of the Arbitration and Conciliation Act was not condonable

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

1 . 24. Mr. Rana Mukherjee, Senior Advocate appearing on behalf of the Petitioners strenuously argued, and rightly, that the High Court had erred in holding that delay beyond 120 days in filing an appeal under Section 37 of the Arbitration and Conciliation Act was not condonable

SRI SOWRABHA MAHILA PATTINA SAHAKARA SANGHA ,TUMKUR vs. INCOME TAX OFFICER, WARD-1, TIPTUR

The appeals are dismissed, however

ITA 117/BANG/2025[2019-20]Status: DisposedITAT Bangalore09 Feb 2026AY 2019-20

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year : 2019-20

For Appellant: Ms. Sahana T.H.M, Advocate
Section 119(2)(b)Section 143(1)Section 143(1)(a)Section 80ASection 80P

37,796/- but has not filed any return of income within the due date and therefore under the provisions of section 143(1)(a)(ii) the adjustment was made. 6. Aggrieved with the same, preferred an Appeal before the Ld.CIT(A) stating that the adjustment made by the CPC is not correct. The claim of the Assessee is that denial

SRI. ANNESH,UDUPI vs. INCOME-TAX OFFICER, WARD-1, CHIKMANGALUR

In the result, the appeal of the assessee is allowed

ITA 1179/BANG/2022[2012-13]Status: DisposedITAT Bangalore23 Feb 2023AY 2012-13

Bench: Shri Chandra Poojari

For Appellant: Shri S.V. Ravishankar, A.RFor Respondent: Shri Ganesh R. Ghale, Standing Counsel for Department
Section 124Section 127Section 144Section 147Section 234

condonation of delay 4. Notice dated 01.12.2022 07.12.2022 No compliance 2.2 Finally, the ld. CIT(A) disposed of the appeal ex-parte by observing as under: “7. During the appellate proceedings, the appellant has only submitted submission in the form of 'Statement of Facts'. After that neither he has replied to hearing notices nor submitted any documentary evidence/information to prove

DUSTERS TOTAL SOLUTIONS SERVICES PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX , CIRCLE-2(1)(1), BANGALORE

In the result appeal of the assessee is hereby allowed

ITA 653/BANG/2025[2020-21]Status: DisposedITAT Bangalore18 Dec 2025AY 2020-21

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Smt. Kavita Jha, AdvocateFor Respondent: Shri Shivanand H Kalakeri, CIT (DR)
Section 143(3)Section 80J

condone such delay, and the appellant must approach the appropriate authority separately. 24.9 The learned CIT(A) also observed that several reasons mentioned by the appellant for other delayed payments were not supported by documentary evidence. The learned CIT(A) further noted that similar delays were seen in earlier years as well. This suggested that the pattern of delay

DUSTERS TOTAL SOLUTIONS SERVICES PRIVATE LIMITED ,BANGALORE vs. DCIT, CIRCLE-2(1)(2), BANGALORE

In the result appeal of the assessee is hereby allowed

ITA 980/BANG/2025[2018-19]Status: DisposedITAT Bangalore18 Dec 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Smt. Kavita Jha, AdvocateFor Respondent: Shri Shivanand H Kalakeri, CIT (DR)
Section 143(3)Section 80J

condone such delay, and the appellant must approach the appropriate authority separately. 24.9 The learned CIT(A) also observed that several reasons mentioned by the appellant for other delayed payments were not supported by documentary evidence. The learned CIT(A) further noted that similar delays were seen in earlier years as well. This suggested that the pattern of delay

M/S. CONCORDE HOUSING CORPORATION PRIVATE LIMITED,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), BENGALURU

In the result, appeal of the assessee in ITA No

ITA 531/BANG/2024[2014-15]Status: DisposedITAT Bangalore29 Jul 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadav

For Appellant: Sri V. Srinivasan, A.RFor Respondent: Ms. Neha Sahay, D.R
Section 132Section 153ASection 271(1)(c)

condone the delay for 4 days in both the appeals and admit the appeals for adjudication. ITA No.532/Bang/2024 (AY 2015-16): 2. Facts of the issue in this appeal are that the appellant, engaged in real estate project development in Bangalore and affiliated with various grot+ companies and firms, was subject to a search and seizure operation under Section

DEPUTY COMMISSIONER OF INCOME TAX, C-1(1)(1), BANGALORE vs. ALGONOMY SOFTWARE PRIVATE LIMITED (FORMERLY KNOWN AS MANTHAN SOFTWARE SERVICES PVT LTD), BANGALORE

In the result, all the appeals filed by the revenue stands dismissed and the cross objections being C

ITA 946/BANG/2023[2015-16]Status: DisposedITAT Bangalore19 Jan 2024AY 2015-16

Bench: Shri Laxmi Prasad Sahu & Ms. Madhumita Roy

For Respondent: Ms. Neera Malhotra, CIT-DR
Section 143(3)Section 147Section 148Section 40

delay in condoned. Assessment Year 2012-13: 2. At the very outset of the matter, the Ld.Counsel appearing for the assessee submitted before us that the ground challenging the reopening of assessment under section 148 though raised by the assessee in each year are not pressed. Hence this particular ground of appeal is dismissed as not pressed. The cross objections

DEPUTY COMMISSIONER OF INCOME TAX, C-1(1)(1), BANGALORE vs. ALGONOMY SOFTWARE PRIVATE LIMITED (FORMERLY KNOWN AS MANTHAN SOFTWARE SERVICES PVT LTD), BANGALORE

In the result, all the appeals filed by the revenue stands dismissed and the cross objections being C

ITA 945/BANG/2023[2014-15]Status: DisposedITAT Bangalore19 Jan 2024AY 2014-15

Bench: Shri Laxmi Prasad Sahu & Ms. Madhumita Roy

For Respondent: Ms. Neera Malhotra, CIT-DR
Section 143(3)Section 147Section 148Section 40

delay in condoned. Assessment Year 2012-13: 2. At the very outset of the matter, the Ld.Counsel appearing for the assessee submitted before us that the ground challenging the reopening of assessment under section 148 though raised by the assessee in each year are not pressed. Hence this particular ground of appeal is dismissed as not pressed. The cross objections

DEPUTY COMMISSIONER OF INCOME TAX, C-1(1)(1), BANGALORE vs. ALGONOMY SOFTWARE PRIVATE LIMITED (FORMERLY KNOWN AS MANTHAN SOFTWARE SERVICES PVT LTD), BANGALORE

In the result, all the appeals filed by the revenue stands dismissed and the cross objections being C

ITA 944/BANG/2023[2013-14]Status: DisposedITAT Bangalore19 Jan 2024AY 2013-14

Bench: Shri Laxmi Prasad Sahu & Ms. Madhumita Roy

For Respondent: Ms. Neera Malhotra, CIT-DR
Section 143(3)Section 147Section 148Section 40

delay in condoned. Assessment Year 2012-13: 2. At the very outset of the matter, the Ld.Counsel appearing for the assessee submitted before us that the ground challenging the reopening of assessment under section 148 though raised by the assessee in each year are not pressed. Hence this particular ground of appeal is dismissed as not pressed. The cross objections

M/S TEJATS NETWORKS LIMITED ,BANGALORE vs. PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL , BANGALORE

In the result, the appeals filed by the revenue in IT(TP)A No

ITA 1674/BANG/2018[2011-12]Status: DisposedITAT Bangalore09 Feb 2022AY 2011-12

Bench: Shri Chandra Poojari & Shri George George K.It(Tp)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/S. Tejas Networks Ltd. Plot No.25, 5Th Floor Jp Software Park Acit, Circle-1, Ltu Vs. Electronic City, Phase I Bangalore Bangalore 560 100

For Appellant: Shri Jairam Raipura, D.RFor Respondent: Shri Annamalli & Shri Narendra Sharma, A.Rs
Section 154

condone this inordinate delay of 1694 days and the appeal is dismissed unadmitted. Accordingly, we decline to admit the appeal and dismiss the appeal in limine. IT(TP)A No.296, 468 & 1119/Bang/2015 IT(TP)A No.621 & 694/Bang/2016, IT(TP)A No.1674/Bang/2018 & IT(TP)A No.582/Bang/2021 Page 7 of 34 ITA No.468/Bang/2015 (A.Y. 2010-11) (Assessee’s appeal):- 4. Grounds urged

DCIT, BANGALORE vs. M/S TEJAS NETWORKS LIMITED, BANGALORE

In the result, the appeals filed by the revenue in IT(TP)A No

ITA 621/BANG/2016[2011-12]Status: DisposedITAT Bangalore09 Feb 2022AY 2011-12

Bench: Shri Chandra Poojari & Shri George George K.It(Tp)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/S. Tejas Networks Ltd. Plot No.25, 5Th Floor Jp Software Park Acit, Circle-1, Ltu Vs. Electronic City, Phase I Bangalore Bangalore 560 100

For Appellant: Shri Jairam Raipura, D.RFor Respondent: Shri Annamalli & Shri Narendra Sharma, A.Rs
Section 154

condone this inordinate delay of 1694 days and the appeal is dismissed unadmitted. Accordingly, we decline to admit the appeal and dismiss the appeal in limine. IT(TP)A No.296, 468 & 1119/Bang/2015 IT(TP)A No.621 & 694/Bang/2016, IT(TP)A No.1674/Bang/2018 & IT(TP)A No.582/Bang/2021 Page 7 of 34 ITA No.468/Bang/2015 (A.Y. 2010-11) (Assessee’s appeal):- 4. Grounds urged

DCIT, BANGALORE vs. M/S TEJAS NETWORKS LIMITED, BANGALORE

In the result, the appeals filed by the revenue in IT(TP)A No

ITA 1119/BANG/2015[2010-11]Status: DisposedITAT Bangalore09 Feb 2022AY 2010-11

Bench: Shri Chandra Poojari & Shri George George K.It(Tp)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/S. Tejas Networks Ltd. Plot No.25, 5Th Floor Jp Software Park Acit, Circle-1, Ltu Vs. Electronic City, Phase I Bangalore Bangalore 560 100

For Appellant: Shri Jairam Raipura, D.RFor Respondent: Shri Annamalli & Shri Narendra Sharma, A.Rs
Section 154

condone this inordinate delay of 1694 days and the appeal is dismissed unadmitted. Accordingly, we decline to admit the appeal and dismiss the appeal in limine. IT(TP)A No.296, 468 & 1119/Bang/2015 IT(TP)A No.621 & 694/Bang/2016, IT(TP)A No.1674/Bang/2018 & IT(TP)A No.582/Bang/2021 Page 7 of 34 ITA No.468/Bang/2015 (A.Y. 2010-11) (Assessee’s appeal):- 4. Grounds urged

ASST.C.I.T., BANGALORE vs. M/S TEJAS NETWORKS LIMITED, BANGALORE

In the result, the appeals filed by the revenue in IT(TP)A No

ITA 296/BANG/2015[2010-11]Status: DisposedITAT Bangalore09 Feb 2022AY 2010-11

Bench: Shri Chandra Poojari & Shri George George K.It(Tp)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/S. Tejas Networks Ltd. Plot No.25, 5Th Floor Jp Software Park Acit, Circle-1, Ltu Vs. Electronic City, Phase I Bangalore Bangalore 560 100

For Appellant: Shri Jairam Raipura, D.RFor Respondent: Shri Annamalli & Shri Narendra Sharma, A.Rs
Section 154

condone this inordinate delay of 1694 days and the appeal is dismissed unadmitted. Accordingly, we decline to admit the appeal and dismiss the appeal in limine. IT(TP)A No.296, 468 & 1119/Bang/2015 IT(TP)A No.621 & 694/Bang/2016, IT(TP)A No.1674/Bang/2018 & IT(TP)A No.582/Bang/2021 Page 7 of 34 ITA No.468/Bang/2015 (A.Y. 2010-11) (Assessee’s appeal):- 4. Grounds urged

M/S. TEJAS NETWORKS LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, LTU, CIRCLE-1, BENGALURU

In the result, the appeals filed by the revenue in IT(TP)A No

ITA 582/BANG/2021[2010-11]Status: DisposedITAT Bangalore09 Feb 2022AY 2010-11

Bench: Shri Chandra Poojari & Shri George George K.It(Tp)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/S. Tejas Networks Ltd. Plot No.25, 5Th Floor Jp Software Park Acit, Circle-1, Ltu Vs. Electronic City, Phase I Bangalore Bangalore 560 100

For Appellant: Shri Jairam Raipura, D.RFor Respondent: Shri Annamalli & Shri Narendra Sharma, A.Rs
Section 154

condone this inordinate delay of 1694 days and the appeal is dismissed unadmitted. Accordingly, we decline to admit the appeal and dismiss the appeal in limine. IT(TP)A No.296, 468 & 1119/Bang/2015 IT(TP)A No.621 & 694/Bang/2016, IT(TP)A No.1674/Bang/2018 & IT(TP)A No.582/Bang/2021 Page 7 of 34 ITA No.468/Bang/2015 (A.Y. 2010-11) (Assessee’s appeal):- 4. Grounds urged