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125 results for “condonation of delay”+ Section 249clear

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Key Topics

Section 582 Limitation/Time-bar56 Section 24947 Section 25343 Section 340 Condonation of Delay40 Addition to Income40 Section 14424 Penalty

DAVINDER SINGH,MOHALI vs. INCOME TAX OFFICER, WARD-6(4), MOHALI, MOHALI

Appeal of the assessee is allowed for

ITA 746/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh07 Jan 2025AY 2017-18

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri Vivek Vardhan, Addl.CIT, Sr.DR

Section 249Section 253Section 3Section 5

condonation of delay of delay filed under Section 249 sub-section (3) is available. He submitted that this delay of 62 days

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

Showing 1–20 of 125 · Page 1 of 7

21

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

condonation of the delay in filing the appeal or even explaining the purported 'sufficient cause' for not preferring the appeal within the time limit as prescribed under Section 249

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

section 249 of Income Tax Act, which provides powers to the ld. Commissioner to condone the delay in filing the appeal

THE KOTLA BHARI MILK PRODUCERS SOCIETY LTD.,KHANNA vs. ITO, KHANNA, KHANNA

In the result, appeal of the Assessee is dismissed

ITA 381/CHANDI/2025[2014-15]Status: DisposedITAT Chandigarh22 Jul 2025AY 2014-15

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

For Appellant: Shri Parveen Jindal, CAFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR

Section 143Section 143(1)Section 249(3)Section 80PSection 80P(2)(b)

condone the delay, finding that the society failed to provide sufficient cause for not filing the appeal within the statutory period prescribed under Section 249

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 was condoned. [2009] 178 Taxman 319 (Punjab & Haryana) HIGH COURT OF PUNJAB AND HARYANA Poonam Industries vs.Commissioner of Income-tax Section 249

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 was condoned. [2009] 178 Taxman 319 (Punjab & Haryana) HIGH COURT OF PUNJAB AND HARYANA Poonam Industries vs.Commissioner of Income-tax Section 249

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 was condoned. [2009] 178 Taxman 319 (Punjab & Haryana) HIGH COURT OF PUNJAB AND HARYANA Poonam Industries vs.Commissioner of Income-tax Section 249

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 was condoned. [2009] 178 Taxman 319 (Punjab & Haryana) HIGH COURT OF PUNJAB AND HARYANA Poonam Industries vs.Commissioner of Income-tax Section 249

ALLAHABAD BANK NOW INDIAN BANK,PANCHKULA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS CIRCLE), PANCHKULA

In the result, the appellant's appeal is DISMISSED

ITA 292/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh16 Dec 2024AY 2015-16

Bench: Shri Vikram Singh Yadav & Shri Paresh M. Joshiआयकर अपील सं./ Ita No. 292/Chd/2024 "नधा"रण वष" / Assessment Year: 2015-16 Allahabad Bank, Vs. The Dcit बनाम (Tds Circle), Now Indian Bank Panchkula Sco 12A, Sector 11, Panchkula "थायी लेखा सं./Pan No: Rtka02368C अपीलाथ"/ Assessee ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri U.S. Aggarwal, Advocate & Shri Manuj Bansal, Ca राज"व क" ओर से/ Revenue By : Shri Shakti Singh, Jcit Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 19.11.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 16.12.2024 आदेश/Order

For Appellant: Shri U.S. Aggarwal, Advocate &For Respondent: Shri Shakti Singh, JCIT Sr. DR

Section 201Section 246ASection 249(3)Section 250Section 253

section 249(3) of the Act, the appellate authority may, on good and sufficient reason for the delay being shown, admit an Appeal after the expiry of the period of limitation. 4.2 On the issue of delay in filing the appeal, the reason given by the appellant is lack of availability of time, ongoing audit and lack of access

JATINDER NATH,LUDHIANA vs. INCOME TAX OFFICER, WARD-6(4), LUDHIANA, LUDHIANA

In the result, both appeals are allowed for statistical

ITA 729/CHANDI/2024[2011-12]Status: DisposedITAT Chandigarh15 Jan 2025AY 2011-12

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Appellant: None (Adjournment Application)For Respondent: Shri Vivek Vardhan, Addl. CIT DR

Section 144Section 147Section 148Section 249Section 253Section 271(1)(c)Section 3Section 5Section 68

section 249 of Income Tax Act, which provides powers to the ld. Commissioner to condone the delay in filing the appeal

JATINDER NATH,LUDHIANA vs. INCOME TAX OFFICER, WARD-6(4), LUDHIANA, RISHI NAGAR, LUDHIANA

In the result, both appeals are allowed for statistical

ITA 728/CHANDI/2024[2011-12]Status: DisposedITAT Chandigarh15 Jan 2025AY 2011-12

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Appellant: None (Adjournment Application)For Respondent: Shri Vivek Vardhan, Addl. CIT DR

Section 144Section 147Section 148Section 249Section 253Section 271(1)(c)Section 3Section 5Section 68

section 249 of Income Tax Act, which provides powers to the ld. Commissioner to condone the delay in filing the appeal

SH. DINESH SOIN,LUDHIANA vs. ACIT, LUDHIANA

The appeals are partly allowed

ITA 306/CHANDI/2019[2010-11]Status: DisposedITAT Chandigarh29 Apr 2025AY 2010-11

For Appellant: \nShri Aditya Kumar, CAFor Respondent: \nShri Rohit Sharma, CIT DR

Section 249Section 253Section 3Section 5

section 249 of Income Tax Act,\nwhich provides powers to the ld. Commissioner to condone\nthe delay in filing the appeal

SMT. GINNY SOIN,LUDHIANA vs. ACIT, CC-II, LUDHIANA

The appeals are partly allowed

ITA 704/CHANDI/2019[2010-11]Status: DisposedITAT Chandigarh29 Apr 2025AY 2010-11

For Appellant: \nShri Aditya Kumar, CAFor Respondent: \nShri Rohit Sharma, CIT DR

Section 249Section 253Section 3Section 5

section 249 of Income Tax Act,\nwhich provides powers to the ld. Commissioner to condone\nthe delay in filing the appeal

SMT. GINNY SOIN,LUDHIANA vs. ACIT, CC-II, LUDHIANA

The appeals are partly allowed

ITA 705/CHANDI/2019[2011-12]Status: DisposedITAT Chandigarh29 Apr 2025AY 2011-12

For Appellant: Shri Aditya Kumar, CAFor Respondent: Shri Rohit Sharma, CIT DR

Section 249Section 253Section 3Section 5

section 249 of Income Tax Act,\nwhich provides powers to the ld. Commissioner to condone\nthe delay in filing the appeal

CH LEKH RAJ EDUCATIONAL AND CHARITABLE TRUST,YAMUNA NAGAR, HARYANA vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE-2, CHANDIGARH, CHANDIGARH

In the result, all the three appeals are allowed

ITA 764/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh22 Jan 2025AY 2018-19

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Appellant: Shri B.M.Monga and Shri Rohit Kaura, AdvocatesFor Respondent: Shri Chandrajit Singh, CIT DR

Section 253Section 270ASection 5

section 249 of Income Tax Act, which provides powers to the ld. Commissioner to condone the delay in filing the appeal

CH LEKH RAJ EDUCATIONAL AND CHARITABLE TRUST,YAMUNA NAGAR, HARYANA. vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE-2, CHANDIGARH, CHANDIGARH

In the result, all the three appeals are allowed

ITA 763/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh22 Jan 2025AY 2018-19

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Appellant: Shri B.M.Monga and Shri Rohit Kaura, AdvocatesFor Respondent: Shri Chandrajit Singh, CIT DR

Section 253Section 270ASection 5

section 249 of Income Tax Act, which provides powers to the ld. Commissioner to condone the delay in filing the appeal

CH LEKH RAJ EDUCATIONAL AND CHARITABLE TRUST,YAMUNA NAGAR, HARYANA vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE-2, CHANDIGARH, CHANDIGARH

In the result, all the three appeals are allowed

ITA 730/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh22 Jan 2025AY 2017-18

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Appellant: Shri B.M.Monga and Shri Rohit Kaura, AdvocatesFor Respondent: Shri Chandrajit Singh, CIT DR

Section 253Section 270ASection 5

section 249 of Income Tax Act, which provides powers to the ld. Commissioner to condone the delay in filing the appeal

SH. JATINDER KAURA (DECEASED) THROUGH L/H SMT. DIMPLE KAURA,RAIKOT, LUDHIANA vs. INCOME TAX OFFICER, WARD-1, JAGRAON

In the result, appeal of the assessee is allowed

ITA 1394/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh28 Jan 2026AY 2017-18

Bench: Shri Rajpal Yadavआयकर अपील सं./ Ita No. 1394/Chd/2025 "नधा"रण वष" / Assessment Year: 2017-18 Shri Jatinder Kaura The Ito, (Through L/H Smt. Dimple Kaura, Vs Ward-1, House No. 338, New Green City, Jagraon. Raikot, Distt. Ludhiana. "थायी लेखा सं./Pan No: Agwpk6095P अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Kuldeep Singh, Itp & Shri Mps Malhotra, Itp Revenue By : Shri Vivek Vardhan, Addl. Cit Sr.Dr Date Of Hearing : 22.01.2026 Date Of Pronouncement : 28.01.2026

For Appellant: Shri Kuldeep Singh, ITP & Shri MPS Malhotra, ITPFor Respondent: Shri Vivek Vardhan, Addl. CIT Sr.DR

Section 142(1)Section 143(2)Section 144

section 249 of Income Tax Act, which provides powers to the ld. Commissioner to condone the delay in filing the appeal

DEVI DAYAL,KAITHAL vs. INCOME TAX OFFICER, WARD-1 , KAITHAL

In the result, appeal is allowed

ITA 899/CHANDI/2024[2008-09]Status: DisposedITAT Chandigarh08 Sept 2025AY 2008-09

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 899/Chd/2024 "नधा"रण वष" / Assessment Year: 2008-09 Shri Devi Dayal, Vs The Ito, Pundri Anaj Mandi, Ward – 1, Kaithal-Haryana 136026. Kaithal. "थायी लेखा सं./Pan No: Aajpd5851H अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Parikshit Aggarwal, Ca & Ms. Shruti Khandelwal, Advocate Revenue By : Shri Manav Bansal, Cit, Dr Date Of Hearing : 30.07.2025 Date Of Pronouncement : 08.09.2025

For Appellant: Shri Parikshit Aggarwal, CA and Ms. Shruti Khandelwal, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

Section 249Section 253Section 3Section 5

section 249 of Income Tax Act, which provides powers to the ld. Commissioner to condone the delay in filing the appeal

HEALTH BIOTECH LIMITED,CHANDIGARH vs. DCIT/ ACIT CIR1(1), CHANDIGARH

ITA 1242/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh06 Apr 2026AY 2017-18

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 1241, 1242 & 1243/Chd/2025 "नधा"रण वष" / Assessment Year: 2016-17, 2017-18 & 2017-18 Health Biotech Limited, The Dcit/Acit, Sco 162-164, Ial Building, Vs Circle 1(1),Sector 17-E, Sector 34, Chandigarh. Chandigarh. "थायी लेखा सं./Pan No: Aabch1876K अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Parikshit Aggarwal, Ca Revenue By : Shri Vivek Vardhan, Addl. Cit, Sr. Dr Date Of Hearing : 25.03.2026 Date Of Pronouncement : 06.04.2026

For Appellant: Shri Parikshit Aggarwal, CAFor Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR

Section 143(3)Section 249Section 253Section 270ASection 3Section 5

section 249 of Income Tax Act, which provides powers to the ld. Commissioner to condone the delay in filing the appeal