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4 results for “condonation of delay”+ Section 2Aclear

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Key Topics

Section 14A7Section 143(3)5Section 1482Section 148B2Addition to Income2

MINING OFFICER,MOHALI vs. ITO(TDS)-2, CHANDIGARH

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

ITA 113/CHANDI/2021[2013-14]Status: DisposedITAT Chandigarh30 Jul 2021AY 2013-14

Bench: The Hon'Ble Appellate Tribunal For Condonation Of The Short Delay In Submission Of The Appeal. Your Faithfully For Mining Office, Mohali & Ropar (Mining Officer)

For Appellant: Shri Yogesh Monga, CAFor Respondent: Shri Ashok Khanna, Addl. CIT
Section 12ASection 138

condoning the delay of 45 days despite of fact that there was no lapse on part of appellant & delay was caused due to fact that the date of receipt of assessment order was wrongly taken by staff of counsel. 3. That the Learned Commissioner of Income Tax (Appeal) has erred by confirming the demand of Rs. 18,33,376/- made

ACIT, CIRCLE, PANCHKULA vs. M/S HARYANA STATE INDUSTRIAL & INFRASTRUCTURE DEV. CORP. LTD., PANCHKULA

In the result, appeal of the Revenue is dismissed

ITA 1424/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh07 Apr 2025AY 2014-15

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

For Appellant: Shri A.K. Jindal and Ms. Rattan Kaur, C.A’sFor Respondent: Shri Rohit Sharma, CIT DR
Section 14ASection 28

condonation of delay by the Assessee? Hon’ble High Court and the said ground cannot be decided within the limited domain of section 254(2) as the same will amount to review of the decision already taken by the Coordinate Bench. Whether on the facts and in the circumstances Should the Revenue is of the case, the Hon'ble. Income

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , LUDHIANA vs. DEEPANKAR JAIN, LUDHIANA

In the result appeal of the Department is dismissed and Cross

ITA 183/CHANDI/2025[2022-23]Status: DisposedITAT Chandigarh09 Sept 2025AY 2022-23

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Sudhir Sehgal, Advocate &For Respondent: Shri Manav Bansal, CIT, DR
Section 143(3)Section 148Section 148BSection 65BSection 69

condoned: Memo of appeal of the department received 27.03.2025 by the assessee Due date of filing Cross Objections 26.04.2025 Cross Objections filed on 19.06.2025 Delay 53 days 6. We have gone through the ground of Cross Objections and since the legal issue has been raised about the completion of search assessment u/s 143(3) and all the facts are borne

SMT. JAGDEEP KAUR,LUDHIANA vs. ITO, WARD 6(4), LUDHIANA

In the result, appeal of the Assessee is dismissed

ITA 81/CHANDI/2023[2011-12]Status: DisposedITAT Chandigarh22 May 2024AY 2011-12

Bench: This Hon’Ble Tribunal Under Section 253 Of The Income Tax Act, 1961. 3. The Assessee Is Aggrieved By Din & Order No. Itba/Nfac/S/250/2022- 23/1048105767(1) Dt. 20/12/2022 Which Was Passed By The Ld. Cit(A) Nfac, Delhi Under Section 250 Of The Income Tax Act, 1961. The Said First Appeal Was Dismissed By The Ld. Cit(A). Therefore Assessee Is Before Us. The Said Order Of The Ld. Cit(A) Is Hereinafter Referred To As The “Impugned Order”. 4. In Form No. 36 The Assessee Interalia Has Take Up Following Grounds Of Appeal Against The Impugned Order Which Are Reproduced Below:

For Appellant: Smt. Supriya, C.AFor Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 133(6)Section 142Section 142(1)Section 147Section 148Section 250Section 253

2A) of that section, or (c) having made a return, fails to comply with all the terms of a notice issued under sub-section (2) of section 143, the Assessing Officer, after taking into account all relevant material which the Assessing Officer has gathered, shall, after giving the assessee an opportunity of being heard, make the assessment of the total