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701 results for “condonation of delay”

Sorted by relevance

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Key Topics

Section 234A50Addition to Income45Limitation/Time-bar30Condonation of Delay24Section 522Section 26322Section 15422Section 143(3)20Section 253

THE BAROT CO-OPERATIVE MULTIPURPOSE SOCIETY LIMITED,MANDI vs. INCOME TAX OFFICER, MANDI

The appeal of the Assessee is allowed for statistical purposes

ITA 671/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh04 Jul 2024AY 2017-18

Bench: Dr Krinwant Sahay & Shri Paresh M. Joshiआयकर अपील सं./ Ita No. 671/Chd/2023 "नधा"रण वष" / Assessment Year: 2017-18 The Barot Cooperative Vs. The Ito, बनाम Mandi Multipurpose Society Limited, Mandi, Himachal Pradesh 176120 "थायी लेखा सं./Pan No: Aacat9554D अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Hybrid Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Ashwani Kumar, Ca राज"व क" ओर से/ Revenue By : Shri Rahul Sohu, Jcit, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 01.07.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 04.07.2024 आदेश/Order

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Shri Rahul Sohu, JCIT, Sr. DR
Section 133(6)Section 142(1)Section 143(3)Section 148Section 151(2)Section 250Section 253

Showing 1–20 of 701 · Page 1 of 36

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Section 1020
Section 14719
Penalty18

condone the delay. No court could be justified in condoning such an inordinate delay by imposing any condition whatsoever. The application

FARID EDUCATIONAL SOCIAL WELFARE AND CHARITABLE SOCIETY,NEW SHASTRI NAGAR vs. DEPUTY DIRECTOR OF INCOME TAX, CPC, BENGALURU

ITA 608/CHANDI/2024[2022-23]Status: DisposedITAT Chandigarh13 Jan 2025AY 2022-23

Bench: This Hon'Ble

For Appellant: Shri Ashok Kumar Gera, AdvocateFor Respondent: Shri Rohit Sharma, CIT-DR
Section 11Section 12ASection 139(1)Section 143(1)Section 246ASection 250Section 253

condonation of delay before concerned CIT(Exemption) and get the delay condoned. In absence of condonation of delay order from

COLLECTIVE EFFORTS FOR VOLUNTARY ACTION,CHAMBA vs. CIT(APPEAL), INCOME TAX DEPARTMENT

In the result, the appeal of the assessee I

ITA 879/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh24 Apr 2025AY 2018-19

Bench: Sh. Rajpal Yadav, Hon’Ble Vice- & Sh. Krinwant Sahay, Hon’Ble(Hybrid Hearing) I.T.A. No.879/Chandi/2024 Assessment Year: 2018-19

Section 12ASection 154Section 250

Condonation of delay as under: 2.2 Having gone through the assessee's aforesaid application for condonation of delay, I find

INCOME TAX OFFICER,WARD-1, MANDI GOBINDGARH, HQ SIRHIND vs. PARTAP INDUSTRIES LIMITED, RAJPURA

In the result the appeal of the Revenue is dismissed

ITA 464/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh08 Jul 2024AY 2018-19

Bench: Dr Krinwant Sahay & Shri Paresh M. Joshiआयकर अपील सं./ Ita No. 464/Chd/2023 "नधा"रण वष" / Assessment Year: 2018-19 The Ito, Vs. Partap Industries Limited, बनाम Rajpura Ward-1, New Libra Kothi, Mandi Gobindgarh Railway Road, Sirhind Hq. Sirhind, 140406 "थायी लेखा सं./Pan No: Aabcp0384Q अपीलाथ"/ Appellant ""यथ"/ Repsondent

For Appellant: Shri Raman Gupta, CAFor Respondent: Shri Dharam Vir, JCIT, Sr. DR
Section 139(1)Section 143(1)Section 36Section 36(1)Section 36(1)(va)Section 43BSection 5

delay. The High Court in this case, condoned a delay of 314 days in filing appeal by Revenue. The copy

SHRI SATISH SOIN,LUDHIANA vs. ACIT, CC-II, LUDHIANA

In the result, appeal of the assessee is allowed

ITA 303/CHANDI/2019[2012-13]Status: DisposedITAT Chandigarh23 Jul 2025AY 2012-13

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 303/Chd/2019 "नधा"रण वष" / Assessment Year : 2012-13 Shri Satish Soin, बनाम The Acit, House No.31, Garden Enclave, Central Circle-2, Vs South City-Ii, Ludhiana. Ludhiana. "थायी लेखा सं./Pan /Tan No: Advps6254N अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee By : Shri Ashwani Kumar & Ms. Muskan Garg, Cas राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr तार"ख/Date Of Hearing : 26.05.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 23.07.2025 Hybrid Hearing आदेश/Order Per Rajpal Yadav, Vp

For Appellant: Shri Ashwani Kumar &For Respondent: Smt. Kusum Bansal, CIT DR
Section 10(38)Section 132Section 143(3)Section 153ASection 153DSection 263

condonation of delay alongwith their affidavits. In the application for condonation of delay, it has been pleaded by the appellants

M/S SHAKTI SPINNERS LTD.,LUDHIANA vs. ACIT, CIRCLE-7, LUDHIANA

In the result, Assessee’s appeal is allowed

ITA 599/CHANDI/2022[2010-11]Status: DisposedITAT Chandigarh11 Apr 2025AY 2010-11

Bench: the appeal is finally heard or disposed off.

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR
Section 143(3)Section 36Section 36(1)

condonation of delay, therefore, said delay of 1740 days was to be condoned" 14. Further, the assessee also relies on the judgment

THE GHARTHOON AGRI CULTURAL SERVICES SOCIETY,PALAMPUR, HIMACHAL PRADESH vs. INCOME TAX OFFICER, WARD - PALAMPUR, HIMACHAL PRADESH , PALAMPUR

In the result, appeal is allowed

ITA 926/CHANDI/2025[2015-16 ]Status: DisposedITAT Chandigarh13 Nov 2025

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwal

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri Vinod Kumar Chaudhary, Sr.DR
Section 144Section 147Section 148Section 271(1)(b)Section 271(1)(c)Section 271F

condonation of delay but ld.CIT (Appeals) did not condone the delay. 5. Before us, ld. counsel for the assessee, at the very

THE GHARTHOON AGRI CULTURAL SERVICES SOCIETY,KANGRA, HIMACHAL PRADESH vs. INCOME TAX OFFICER, WARD - PALAMPUR, HIMACHAL PRADESH, PALAMPUR

In the result, appeal is allowed

ITA 925/CHANDI/2025[2015-16]Status: DisposedITAT Chandigarh13 Nov 2025AY 2015-16

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwal

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri Vinod Kumar Chaudhary, Sr.DR
Section 144Section 147Section 148Section 271(1)(b)Section 271(1)(c)Section 271F

condonation of delay but ld.CIT (Appeals) did not condone the delay. 5. Before us, ld. counsel for the assessee, at the very

THE GHARTHOON AGRI CULTURAL SERVICE SOCIETY ,KANGRA, HIMACHAL PRADESH vs. INCOME TAX OFFICER, WARD - PALAMPUR, HIMACHAL PRADESH , PALAMPUR

In the result, appeal is allowed

ITA 928/CHANDI/2025[2015-16]Status: DisposedITAT Chandigarh13 Nov 2025AY 2015-16

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwal

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri Vinod Kumar Chaudhary, Sr.DR
Section 144Section 147Section 148Section 271(1)(b)Section 271(1)(c)Section 271F

condonation of delay but ld.CIT (Appeals) did not condone the delay. 5. Before us, ld. counsel for the assessee, at the very

GOLDEN WINES, 2673 PHASE-1, BASANT AVENUE, DUGRI,LUDHIANA vs. NARESH KUMAR MEENA, ITO WARD-6(3) LUDHIANA, CURRENT JURISDICTIONAL A.O. ITO WARD-6(1), LUDHIANA, LUDHIANA

In the result, all these appeals are allowed for statistical purposes

ITA 733/CHANDI/2024[2017-2018]Status: DisposedITAT Chandigarh20 Jan 2025AY 2017-2018

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR
Section 142(1)Section 143(2)Section 144Section 69B

delay in filing of appeal. Our reason for condonation of delay in filing of appeal is as under: 1. It is submitted

GOLDEN WINES, 2673 PHASE-1, BASANT AVENUE, DUGRI,LUDHIANA vs. NARESH KUMAR MEENA, ITO WARD-6(3) LUDHIANA, CURRENT JURISDICTIONAL A.O. ITO WARD-6(1), LUDHIANA, LUDHIANA

In the result, all these appeals are allowed for statistical purposes

ITA 736/CHANDI/2024[2017-2018]Status: DisposedITAT Chandigarh20 Jan 2025AY 2017-2018

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR
Section 142(1)Section 143(2)Section 144Section 69B

delay in filing of appeal. Our reason for condonation of delay in filing of appeal is as under: 1. It is submitted

GOLDEN WINES, 2673 PHASE-1, BASANT AVENUE, DUGRI,LUDHIANA vs. NARESH KUMAR MEENA, ITO WARD6(3), LUDHIANA, CURRENT JURISDICTIONAL A,O, ITO WARD 6(1), LUDHIANA, LUDHIANA

In the result, all these appeals are allowed for statistical purposes

ITA 735/CHANDI/2024[2017-2018]Status: DisposedITAT Chandigarh20 Jan 2025AY 2017-2018

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR
Section 142(1)Section 143(2)Section 144Section 69B

delay in filing of appeal. Our reason for condonation of delay in filing of appeal is as under: 1. It is submitted

GOLDEN WINES, 2673 PHASE-1, BASANT AVENUE, DUGRI,LUDHIANA vs. NARESH KUMAR MEENA,ITO WARD 6(3), LUDHIANA,CURRENT JURISDICTIONAL A.O. ITO WARD 6(1), LUDHIANA, LUDHIANA

In the result, all these appeals are allowed for statistical purposes

ITA 734/CHANDI/2024[2017-2018]Status: DisposedITAT Chandigarh20 Jan 2025AY 2017-2018

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR
Section 142(1)Section 143(2)Section 144Section 69B

delay in filing of appeal. Our reason for condonation of delay in filing of appeal is as under: 1. It is submitted

JYOTI SHARMA,PINJORE vs. INCOME TAX OFFICER, WARD - 2,, PANCHKULA

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

ITA 192/CHANDI/2025[2010-11]Status: DisposedITAT Chandigarh14 Aug 2025AY 2010-11

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: None (Adj. Application Rejected)For Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR
Section 245Section 250Section 271(1)(b)Section 271(1)(c)

condonation of delay and the reasons were found reasonable for condoning the delay and delay was condoned by the Ld. CIT(A). However

M/S LITTLE KANHAYA KNITWEARS,LUDHIANA vs. DCIT, CC-3, LUDHIANA

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

ITA 724/CHANDI/2022[2018-19]Status: DisposedITAT Chandigarh21 Jan 2025AY 2018-19

Bench: Shri Vikram Singh Yadav & Shri Paresh M. Joshiआयकर अपील सं./ Ita No. 724/Chd/2022 "नधा"रण वष" / Assessment Year: 2018019 M/S Little Kanhya Vs. The Dcit बनाम Central Circle-3, Knitwears, Ludhiana Ram Gali, Madhpuri-1, Ludhiana 141008 "थायी लेखा सं./Pan No: Aaefl0415E अपीलाथ"/ Assessee ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Parikshit Aggarwal, Ca राज"व क" ओर से/ Revenue By : Shri Vivek Vardhan, Jcit Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 30.12.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 21.01.2024 आदेश/Order

For Appellant: Shri Parikshit Aggarwal, CAFor Respondent: Shri Vivek Vardhan, JCIT Sr. DR
Section 133ASection 142Section 143(2)Section 246ASection 250(6)Section 253Section 36Section 40

condonation of delay. Hence the delay remains unsubstantiated and cannot be condoned.” 2.6 It is also recorded in the impugned

INCOME TAX OFFICER , PATIALA vs. SH. SEWA SINGH, PATIALA

In the result the appeal of the Revenue is dismissed

ITA 696/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh02 Jul 2024AY 2018-19

Bench: Dr Krinwant Sahay & Shri Paresh M. Joshiआयकर अपील सं./ Ita No. 696/Chd/2023 "नधा"रण वष" / Assessment Year: 2018-19 The Ito, Vs. Shri Sewa Singh, बनाम H. No. B-27,Focal Point, Patiala Patiala 147001 "थायी लेखा सं./Pan No: Abjpj5347B अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Virtual Hearing ) "नधा"रती क" ओर से/Assessee By : None राज"व क" ओर से/ Revenue By : Shri Rahul Sohu, Jcit, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 02.07.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 02 .07.2024 आदेश/Order

For Appellant: NoneFor Respondent: Shri Rahul Sohu, JCIT, Sr. DR
Section 139(1)Section 143Section 143(1)Section 36Section 43BSection 69

delay and requested for condonation of delay in filing the appeal. It was submitted that the return of income e-filed

DALJEET SINGH,JIND vs. ASSESSING OFFICER, JIND

In the result, appeal of the Assessee is dismissed

ITA 847/CHANDI/2024[2009-10]Status: DisposedITAT Chandigarh24 Jul 2025AY 2009-10

Bench: Shri Laliet Kumar & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 847/Chd/2024 "नधा"रण वष" / Assessment Year : 2009-10 Daljeet Singh, The Ao, बनाम House No. 469/24, Ward 15, Jind Employees Colony Vs. Rohtak Road Bye Pass, Jind 126102 "थायी लेखा सं./ Pan No: Bmips1734G अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Smt. Meenakshi Vohra, CIT DR
Section 143(3)Section 263

condonation of delay reasonable cause delay of 1297 days in filing appeal being on account of lapse on the part

INCOME TAX OFFICER, WARD-5, PATIALA vs. SH. MOHAR SINGH, PATIALA

In the result the appeal of the Revenue is dismissed

ITA 445/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh06 May 2024AY 2018-19

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Ajay Jain, C.AFor Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 139Section 139(1)Section 143Section 143(1)Section 36Section 43B

delay. The High Court in this case condoned a delay of 314 days in filing appeal by Revenue. 4.6 In view

INCOME TAX OFFICER, PATIALA vs. KULWARAN SINGH, PATIALA

In the result the appeal of the Revenue is dismissed

ITA 438/CHANDI/2023[2019-20]Status: DisposedITAT Chandigarh06 May 2024AY 2019-20

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Ajay Jain, C.AFor Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 139Section 139(1)Section 143Section 143(1)Section 36Section 43B

delay. The High Court in this case condoned a delay of 314 days in filing appeal by Revenue. 4.6 In view

INCOME TAX OFFICER, PATIALA vs. GURMEET SINGH PANDHER, PATIALA

In the result the appeal of the Revenue is dismissed

ITA 437/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh06 May 2024AY 2018-19

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Ajay Jain, C.AFor Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 139Section 139(1)Section 143Section 143(1)Section 36Section 43B

delay. The High Court in this case condoned a delay of 314 days in filing appeal by Revenue. 4.6 In view