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39 results for “condonation of delay”+ Section 201(1)clear

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Key Topics

Limitation/Time-bar20TDS17Section 20115Condonation of Delay13Section 115J12Section 201(1)9Deduction9Section 58Section 2538

DCIT, CHANDIGARH vs. SH. PARAMJIT SINGH, MOHALI

ITA 48/CHANDI/2017[2008-09]Status: DisposedITAT Chandigarh20 Mar 2019AY 2008-09

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

Section 139(1)Section 271(1)(c)

201, Sector 16-A, Chandigarh Chandigarh "थायी लेखा सं./PAN NO: AETPK0153M Appeal against the order of CIT(A)-3, Gurgaon dated 28.10.2016 आयकर अपील सं./ ITA Nos. 48 to 50/CHD/2017 "नधा"रण वष" / Assessment Years : 2008-09, 2010-11 & 2011-12 The DCIT, Central Circle-1, Sh. Paramjit Singh, बनाम Chandigarh H.N o.4197, Sector 68, Mohali "थायी लेखा सं

DCIT, CHANDIGARH vs. SMT. JASWANT KAUR, MOHALI

ITA 54/CHANDI/2017[2011-12]Status: DisposedITAT Chandigarh20 Mar 2019AY 2011-12

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

Section 139(1)

Showing 1–20 of 39 · Page 1 of 2

Section 143(1)7
Section 36(1)(va)7
Section 271(1)(c)7
Section 271(1)(c)

201, Sector 16-A, Chandigarh Chandigarh "थायी लेखा सं./PAN NO: AETPK0153M Appeal against the order of CIT(A)-3, Gurgaon dated 28.10.2016 आयकर अपील सं./ ITA Nos. 48 to 50/CHD/2017 "नधा"रण वष" / Assessment Years : 2008-09, 2010-11 & 2011-12 The DCIT, Central Circle-1, Sh. Paramjit Singh, बनाम Chandigarh H.N o.4197, Sector 68, Mohali "थायी लेखा सं

DCIT, CHANDIGARH vs. SMT. MANJIT KAUR, CHANDIGARH

ITA 45/CHANDI/2017[2008-09]Status: DisposedITAT Chandigarh20 Mar 2019AY 2008-09

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

Section 139(1)Section 271(1)(c)

201, Sector 16-A, Chandigarh Chandigarh "थायी लेखा सं./PAN NO: AETPK0153M Appeal against the order of CIT(A)-3, Gurgaon dated 28.10.2016 आयकर अपील सं./ ITA Nos. 48 to 50/CHD/2017 "नधा"रण वष" / Assessment Years : 2008-09, 2010-11 & 2011-12 The DCIT, Central Circle-1, Sh. Paramjit Singh, बनाम Chandigarh H.N o.4197, Sector 68, Mohali "थायी लेखा सं

DCIT, CHANDIGARH vs. SH. KULWANT SINGH, MOHALI

ITA 44/CHANDI/2017[2012-13]Status: DisposedITAT Chandigarh20 Mar 2019AY 2012-13

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

Section 139(1)Section 271(1)(c)

201, Sector 16-A, Chandigarh Chandigarh "थायी लेखा सं./PAN NO: AETPK0153M Appeal against the order of CIT(A)-3, Gurgaon dated 28.10.2016 आयकर अपील सं./ ITA Nos. 48 to 50/CHD/2017 "नधा"रण वष" / Assessment Years : 2008-09, 2010-11 & 2011-12 The DCIT, Central Circle-1, Sh. Paramjit Singh, बनाम Chandigarh H.N o.4197, Sector 68, Mohali "थायी लेखा सं

DCIT, CHANDIGARH vs. SH. KULWANT SINGH, MOHALI

ITA 387/CHANDI/2017[2011-12]Status: DisposedITAT Chandigarh20 Mar 2019AY 2011-12

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

Section 139(1)Section 271(1)(c)

201, Sector 16-A, Chandigarh Chandigarh "थायी लेखा सं./PAN NO: AETPK0153M Appeal against the order of CIT(A)-3, Gurgaon dated 28.10.2016 आयकर अपील सं./ ITA Nos. 48 to 50/CHD/2017 "नधा"रण वष" / Assessment Years : 2008-09, 2010-11 & 2011-12 The DCIT, Central Circle-1, Sh. Paramjit Singh, बनाम Chandigarh H.N o.4197, Sector 68, Mohali "थायी लेखा सं

DCIT, CHANDIGARH vs. SMT. JASWANT KAUR, MOHALI

ITA 51/CHANDI/2017[2007-08]Status: DisposedITAT Chandigarh20 Mar 2019AY 2007-08

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

Section 139(1)Section 271(1)(c)

201, Sector 16-A, Chandigarh Chandigarh "थायी लेखा सं./PAN NO: AETPK0153M Appeal against the order of CIT(A)-3, Gurgaon dated 28.10.2016 आयकर अपील सं./ ITA Nos. 48 to 50/CHD/2017 "नधा"रण वष" / Assessment Years : 2008-09, 2010-11 & 2011-12 The DCIT, Central Circle-1, Sh. Paramjit Singh, बनाम Chandigarh H.N o.4197, Sector 68, Mohali "थायी लेखा सं

DCIT, CHANDIGARH vs. SH. PARAMJIT SINGH, MOHALI

ITA 50/CHANDI/2017[2011-12]Status: DisposedITAT Chandigarh20 Mar 2019AY 2011-12

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

Section 139(1)Section 271(1)(c)

201, Sector 16-A, Chandigarh Chandigarh "थायी लेखा सं./PAN NO: AETPK0153M Appeal against the order of CIT(A)-3, Gurgaon dated 28.10.2016 आयकर अपील सं./ ITA Nos. 48 to 50/CHD/2017 "नधा"रण वष" / Assessment Years : 2008-09, 2010-11 & 2011-12 The DCIT, Central Circle-1, Sh. Paramjit Singh, बनाम Chandigarh H.N o.4197, Sector 68, Mohali "थायी लेखा सं

STATE BANK OF INDIA,CHANDIGARH vs. ITO (TDS-I), CHANDIGARH

The appeal is dismissed

ITA 375/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh25 Mar 2025AY 2013-14

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

condone the delay for which sufficient cause is shown, and admit all the appeals for adjudication. 4. Since the issues involved in all the above appeals are common and were heard together so they are being disposed off by this consolidated order for the sake of convenience and brevity. 5. With the consent of both the parties we take

STATE BANK OF INDIA,CHANDIGARH vs. DCIT/ACIT-TDS, CHANDIGARH

The appeal is dismissed

ITA 173/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh25 Mar 2025AY 2016-17

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

condone the delay for which sufficient cause is shown, and admit all the appeals for adjudication. 4. Since the issues involved in all the above appeals are common and were heard together so they are being disposed off by this consolidated order for the sake of convenience and brevity. 5. With the consent of both the parties we take

STATE BANK OF INDIA,CHANDIGARH vs. ITO (TDS-I), CHANDIGARH

The appeal is dismissed

ITA 376/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh25 Mar 2025AY 2014-15

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

condone the delay for which sufficient cause is shown, and admit all the appeals for adjudication. 4. Since the issues involved in all the above appeals are common and were heard together so they are being disposed off by this consolidated order for the sake of convenience and brevity. 5. With the consent of both the parties we take

STATE BANK OF INDIA,PANCHKULA vs. DCIT/ACIT-TDS, CHANDIGARH

The appeal is dismissed

ITA 493/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh25 Mar 2025AY 2016-17

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

condone the delay for which sufficient cause is shown, and admit all the appeals for adjudication. 4. Since the issues involved in all the above appeals are common and were heard together so they are being disposed off by this consolidated order for the sake of convenience and brevity. 5. With the consent of both the parties we take

STATE BANK OF INDIA, SAMB BRANCH,CHANDIGARH vs. INCOME TAX OFFICER (TDS-1), CHANDIGARH

The appeal is dismissed

ITA 626/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh25 Mar 2025AY 2016-17

Bench: BEFORE: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

condone the delay for which sufficient cause is shown, and admit all the appeals for adjudication. 4. Since the issues involved in all the above appeals are common and were heard together so they are being disposed off by this consolidated order for the sake of convenience and brevity. 5. With the consent of both the parties we take

STATE BANK OF INDIA,CHANDIGARH vs. INCOME TAX OFFICER (TDS-1),, CHANDIGARH

The appeal is dismissed

ITA 623/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh25 Mar 2025AY 2016-17

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

condone the delay for which sufficient cause is shown, and admit all the appeals for adjudication. 4. Since the issues involved in all the above appeals are common and were heard together so they are being disposed off by this consolidated order for the sake of convenience and brevity. 5. With the consent of both the parties we take

STATE BANK OF INDIA, ZONAL OFFICE(15875),PATHANKOT vs. INCOME TAX OFFICER (TDS-I), CHANDIGARH

The appeal is dismissed

ITA 653/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh25 Mar 2025AY 2016-17

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

condone the delay for which sufficient cause is shown, and admit all the appeals for adjudication. 4. Since the issues involved in all the above appeals are common and were heard together so they are being disposed off by this consolidated order for the sake of convenience and brevity. 5. With the consent of both the parties we take

STATE BANK OF INDIA,AMRITSAR vs. JOINT COMMISSIONER OF INDIA (IN-SITU), LUDHIANA

The appeal is dismissed

ITA 643/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh25 Mar 2025AY 2016-17

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

condone the delay for which sufficient cause is shown, and admit all the appeals for adjudication. 4. Since the issues involved in all the above appeals are common and were heard together so they are being disposed off by this consolidated order for the sake of convenience and brevity. 5. With the consent of both the parties we take

STATE BANK OF INDIA,CHANDIGARH vs. DCIT/ACIT (TDS), CHANDIGARH

The appeal is dismissed

ITA 622/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh25 Mar 2025AY 2016-17

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

condone the delay for which sufficient cause is shown, and admit all the appeals for adjudication. 4. Since the issues involved in all the above appeals are common and were heard together so they are being disposed off by this consolidated order for the sake of convenience and brevity. 5. With the consent of both the parties we take

SUSHMA,HARYANA vs. ITO, WARD - 4, YAMUNA NAGAR, YAMUNA NAGAR

ITA 779/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16
For Appellant: \nShri Suraj Bhan Nain, AdvocateFor Respondent: \nShri Manav Bansal, CIT, DR

condone the delay in filing these appeals.\n3. We shall take appeal of the assessee in ITA No. 463/Chd/2023 for A.Y\n2018-19 as a lead case for discussion wherein assessee has raised the\nfollowing effective grounds:\n1.\nThat having regard to the facts and circumstances of the case\nand in law, the Ld. Commissioner of Income Tax (Appeals

THE H.P.STATE CO-OPERATIVE BANK LTD.,SIRMOUR vs. ITO(TDS), SOLAN

In the result, all the above appeals filed by the Assessee are allowed

ITA 127/CHANDI/2020[2018-19]Status: DisposedITAT Chandigarh27 Feb 2025AY 2018-19

Bench: This Tribunal. The Assesseee Is Aggrieved By The Common Order Bearing Number Itba/Apl/M/250/2019- 20/1021304437(1) Dt. 25/11/2019 Of Cit(A) Shimla, H.P. Passed U/S 250 Of The Act Which Is Hereinafter Referred To As The “Impugned Order”. The Relevant Assessment Year Is 2016-17 & The Corresponding Previous Year Period Is From 01/04/2015 To 31/03/2016. 2. At The Outset The Registry Has Pointed Out That The Above Appeals Are Barred By Limitation By 02 Days.

For Appellant: Shri Sachin Doger, C.AFor Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR
Section 194ASection 194A(3)(i)Section 194A(3)(v)Section 19iSection 201Section 201(1)Section 246ASection 250Section 253

condone the delay for which sufficient cause is shown, and admit all the appeals for adjudication. Since the issues involved in all the above appeals are common and were heard together so they are being disposed off by this consolidated order. With the consent of both the parties we take up Appeal No. 125/Chd/2020

DEPUTY COMMISSIONER OF INCOME TAX, CHANDIGARH vs. ESSIX BIOSCIENCES LIMITED, CHANDIGARH

In the result, the appeal filed by the Department is

ITA 534/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh12 Apr 2024AY 2014-15

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Ved Jain, Advocate &For Respondent: Shri Rohit Sharma, CIT-DR
Section 14ASection 201Section 40

delay is condoned. 4. The Department in its appeal in ITA No.534/CHD/2023 has raised the following grounds : (i) The Ld, CTT(A), on facts and circumstances of j the ease, has erred in deleting the disallowance made of Rs. 1,86,96,356/- u/s 40(a)(ia) of the Act by the AO holding that the assessee has failed

THE H.P.STATE CO-OPERATIVE BANK LTD.,SIRMOUR vs. ITO(TDS), SOLAN

In the result, all the above appeals filed by the Assessee are\nallowed

ITA 125/CHANDI/2020[2016-17]Status: DisposedITAT Chandigarh27 Feb 2025AY 2016-17
For Appellant: \nShri Sachin Doger, C.AFor Respondent: \nShri Vivek Vardhan, Addl. CIT, Sr. DR
Section 194ASection 194A(3)Section 194A(3)(v)Section 19iSection 201Section 201(1)Section 246ASection 250Section 253

section 253 of the\nIncome Tax Act, 1961 (hereinafter referred to as the Act for sake of\nconvenience and ease) before this Tribunal. The assesseee is aggrieved\nby the common order bearing number ITBA/APL/M/250/2019-\n20/1021304437(1) dt. 25/11/2019 of CIT(A) Shimla, H.P. passed u/s 250 of\nthe Act which is hereinafter referred to as the “impugned order”. The\nrelevant