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.

7 results for “condonation of delay”+ Section 195(6)clear

Sorted by relevance

Delhi221Chennai173Mumbai169Karnataka105Kolkata79Bangalore56Ahmedabad38Jaipur36Calcutta35Pune35Visakhapatnam20Hyderabad15Lucknow13Indore12Chandigarh7Varanasi6Surat6Raipur5Rajkot5Cuttack4Agra3Amritsar3Nagpur3SC3Telangana3Cochin2Patna2Jodhpur2Andhra Pradesh1Panaji1Allahabad1Rajasthan1Orissa1

Key Topics

Section 26311Addition to Income6Section 143(3)5Limitation/Time-bar5Section 80I4Section 1474Section 69A4Condonation of Delay4Section 148

SANJEEV BATISH,PANCHKULA vs. DCIT, CIRCLE, PANCHKULA

Appeal of the assessee is allowed

ITA 723/CHANDI/2018[2012-13]Status: DisposedITAT Chandigarh03 Nov 2021AY 2012-13
For Appellant: Shri Rohit GoelFor Respondent: Shri Ashok Khanna, Addl. CIT
Section 80Section 80I

195 has held that acceptance of explanation for condonation of delay should be the rule and refusal an exception. The application seeking condonation of delay should not be rejected on hyper technical reason or by taking pedantic view when the stakes are high and / or arguable points of facts and law are involved. Rejecting the application for seeking condonation would

ACIT, CIRCLE 1(1), CHANDIGARH vs. M/S SML ISUZU LTD., CHANDIGARH

ITA 644/CHANDI/2022[2015-16]Status: DisposedITAT Chandigarh
3
Section 50C2
Section 143(2)2
Unexplained Money2
18 Sept 2024
AY 2015-16

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

For Appellant: Shri Rohit Jain, Advocate and Ms. Somya Jain, C.AFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR
Section 143(2)Section 143(3)Section 147Section 148Section 250Section 253Section 3

condonation of delay. Appeal is therefore taken up for final hearing. Factual Matrix 4. The assessee is engaged in the business of manufacturing of commercial vehicles and is a public limited company. For the year under consideration which is A.Y. 2015-16 and the corresponding previous year period is from 01/04/2014 to 31/03/2015, the assessee company filed its return

INCOME TAX OFFICER, WARD-1(3), LUDHIANA, LUDHIANA vs. SHREE BALAJI PROCESSORS, LUDHIANA

In the result, appeal of the Revenue is dismissed whereas, the 29

ITA 499/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh20 Aug 2024AY 2017-18

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 499/Chd/2023 "नधा"रण वष" / Assessment Year : 2017-18 The Ito, Vs. Shree Balaji Processors, बनाम Ward-1(3), Tajpur Road, Ludhiana Opp. Central Jail, Ludhiana 141010 "थायी लेखा सं./Pan No: Actfs8428B अपीलाथ"/ Appellant ""यथ"/ Repsondent & C.O. No. 09/Chd/2024 ( In आयकर अपील सं./ Ita No. 499/Chd/2023) "नधा"रण वष" / Assessment Year : 2017-18 Shree Balaji Processors, Vs. The Ito, बनाम Tajpur Road, Ward-1(3), Opp. Central Jail, Ludhiana Ludhiana 141010 "थायी लेखा सं./Pan No: Actfs8428B अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 26.06.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 20.08.2024

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 143(3)Section 145(3)Section 69A

195 (Gujarat) of Hon'ble HIGH COURT OF GUJARAT in the case of Jaytick Intermediates (P.) Ltd. vs. Assistant Commissioner ofIncome-tax j) The Dy. Commissioner Of Income Tax vs M/S Sifti Rice Mills, Amritsar in ITA No. ITA No.764/(Asr)/2014, Assessment Year 2011-12, PAN: AAPFS6697G dated 26/05/2017 Therefore, the rejection of books of accounts on the basis

SH. SAURABH KAUSHIK,PANCHKULA vs. ITO, WARD 2(1), CHANDIGARH

In the result, the appeal of the assessee is dismissed

ITA 312/CHANDI/2023[2020-21]Status: DisposedITAT Chandigarh28 Aug 2024AY 2020-21

Bench: The Disposal Of The Same.

For Appellant: Shri Parikshit Aggarwal., CA and Ms. Shruti Khandelwal, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 194ISection 195Section 200(3)Section 200ASection 234E

195 of the Income Tax Act, 1961 (hereinafter referred to as ‘Act’) from his Assessing Officer about lower deduction of tax at source which she supplied to the appellant (Copy placed at Page No._______). Based on that certificate, appellant was to deduct TDS @ 5.66% which he deducted on 24.04.2019 and deposited the said tax amount on same

BHUP SINGH KOUNDAL,MANDI vs. INCOME TAX OFFICER , WARD SHIMLA

In the result, appeal of the assessee is allowed for

ITA 751/CHANDI/2024[2010-11]Status: DisposedITAT Chandigarh23 Apr 2025AY 2010-11

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwal

For Appellant: Shri Vishal Mohan, Sr. Advocate, with Shri Parveen Sharma, AdvocateFor Respondent: Shri Vivek Vardhan, Addl. CIT, Sr.DR
Section 139(1)Section 148Section 50CSection 50C(2)

condone the delay in filing the appeal and proceed to decide it on merit. A.Y.2010-11 3 5. A perusal of grounds of appeal would reveal that assessee is challenging two additions made to his total income and confirmed by the CIT(A). These additions are : a) Rs.5,39,195/- added on account of unexplained deposits in the bank account

GULZAR MOHD,MALERKOTLA vs. PCIT (CENTRAL), LUDHIANA

In the result, appeal of the assessee is allowed

ITA 379/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh28 Jul 2025AY 2018-19

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwal

For Appellant: Shri Ashwani Kumar &For Respondent: Shri Manav Bansal, CIT, DR
Section 115BSection 133ASection 142(1)Section 143(2)Section 143(3)Section 263Section 69B

delay is condoned. 3. Originally, assessee has raised six grounds of appeal but thereafter, he has filed an application for permission to raise two additional grounds of appeal. In brief, grievance of the assessee in all these grounds is that ld. CIT has erred in taking cognizance u/s 263 of the Income Tax Act and thereby setting aside the assessment

GANGA ACROWOOLS LIMITED,LUDHIANA vs. PR,CIT-1, LUDHIANA

The appeal of the assessee stands allowed

ITA 196/CHANDI/2021[2015-16]Status: DisposedITAT Chandigarh31 Mar 2022AY 2015-16

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकरअपीलसं./Ita No.196/Chd/2021 "नधा"रणवष" / Assessment Year : 2015-16

For Appellant: Sh. Sudhir Sehgal, AdvocateFor Respondent: Sh. Vivek Nangia, CIT DR
Section 143(3)Section 263

delay of 83 days is condoned and the appeal is admitted to be heard on merits. 4.0 The Ld. AR submitted that the main argument in the captioned appeal would be centering around the plea that requisite enquiries and also due application of mind was made by the Assessing Officer during the course of assessment proceedings. It was submitted that