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8 results for “condonation of delay”+ Section 54Fclear

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Chennai67Mumbai36Bangalore34Hyderabad28Indore23Jaipur20Delhi19Pune17Ahmedabad14Kolkata13Chandigarh8Patna7Lucknow6Visakhapatnam5Calcutta3Cuttack3Cochin3Amritsar3Nagpur2Surat2Jabalpur1Agra1A.K. SIKRI N.V. RAMANA1Punjab & Haryana1Raipur1Rajkot1SC1

Key Topics

Addition to Income5Limitation/Time-bar4Condonation of Delay4Long Term Capital Gains3Section 52Section 54F2Section 1472Section 1482Section 270A

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

condone the delay and proceed to decide the appeal on merit. 7. A perusal of the ground of appeal would reveal that assessee has taken five grounds of appeal, however, his grievance revolves around two-fold of issues, namely ; a) The ld. CIT (Appeals) has erred in upholding the re- opening of assessment, A.Y.2008-09 6 b) The ld. CIT (Appeals

2
Section 2632
Section 542
Deduction2

SH. MAHESH CHUGH,CHANDIGARH vs. PR.CIT-2, CHANDIGARH

In the result, the appeal of the assessee is allowed

ITA 104/CHANDI/2021[2015-16]Status: DisposedITAT Chandigarh21 Apr 2022AY 2015-16
For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: Shri Sarabjeet Singh, CIT-DR
Section 263

delay is, accordingly, condoned. Ordered accordingly. 4. The ld. AR, accordingly, was directed to address the grievance of the assessee in the appeal filed. On behalf of the assessee, it was submitted at the outset that the assessee does not wish to specifically press ground No. 2 as the issue would stand addressed by the other grounds. ITA 104 /CHD/2021

SH. SHEO RAM,JAGADHARI vs. ITO, YAMUNANAGAR

In the result, the appeal of the assessee is partly

ITA 364/CHANDI/2017[2007-08]Status: DisposedITAT Chandigarh09 Apr 2018AY 2007-08

Bench: Ms.Diva Singh & Ms.Annapurna Guptash. Sheo Ram, Vs. The Income Tax Officer, Village Jaroda, Ward 3, Jagadhari. Yamunanagar. Pan: Fhcps9095D (Appellant) (Respondent)

For Appellant: Shri Rohit GoelFor Respondent: Shri Ashish Abrol, DR
Section 148

condone the delay. This order was pronounced in open court in the presence of both the parties and hearing of the appeal was thereafter directed to be proceeded with. 6. We shall now proceed to adjudicate the appeal before us. Brief background of the case is that the Assessing Officer had information about sale of half share of land

SH. JAI RAM,JAGADHARI vs. ITO, YAMUNANAGAR

In the result, both the appeal of different assessees are allowed

ITA 366/CHANDI/2017[2007-08]Status: DisposedITAT Chandigarh26 Feb 2018AY 2007-08

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

For Appellant: Sh. Rohit GoelFor Respondent: Smt. Chandrakanta

condonation of delay becomes redundant and is therefore disposed as redundant. 6. The hearings resumed. 7. The order of the Shri. Amar Singh in ITA NO. 365/CHD/2017 is being taken as a lead order. 8. The grounds taken by the assessee are as under: 1. The learned CIT (Appeals) has erred in law and facts in confirming an addition

SH. AMAR SINGH,JAGADHARI vs. ITO, YAMUNANAGAR

In the result, both the appeal of different assessees are allowed

ITA 365/CHANDI/2017[2007-08]Status: DisposedITAT Chandigarh26 Feb 2018AY 2007-08

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

For Appellant: Sh. Rohit GoelFor Respondent: Smt. Chandrakanta

condonation of delay becomes redundant and is therefore disposed as redundant. 6. The hearings resumed. 7. The order of the Shri. Amar Singh in ITA NO. 365/CHD/2017 is being taken as a lead order. 8. The grounds taken by the assessee are as under: 1. The learned CIT (Appeals) has erred in law and facts in confirming an addition

SHRI PARDEEP KUMAR JAIN,ZIRAKPUR vs. ITO, W-2(3), CHANDIGARH

In the result, the appeal of the assessee stands partly allowed

ITA 190/CHANDI/2019[2010-11]Status: DisposedITAT Chandigarh26 Dec 2019AY 2010-11

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकरअपीलसं./Ita No. 190/Chd/2019 "नधा"रणवष" / Assessment Year : 2012-13 Shri Pradeep Kumar Jain, The Ito, Ward 2(3), बनाम Chandigarh Flat No.222, Orbit Apartments, 6Th Floor, Zirakpur "थायीलेखासं./Pan No: Advpj6719P अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Parikshit Aggarwal, CAFor Respondent: Shri Manjit Singh, CIT DR
Section 271Section 54

condoned and we proceed to decide the appeal on merits. 4. The assessee in this appeal has taken following grounds of appeal:- 1. That on the facts, circumstances and legal position of the case, the Worthy CIT(A) in Appeal No. 109/14-15 has erred in passing that order in contravention of the provisions of S. 250(6) of the Income

SEEMA SALWAHAN,AMBALA CANTT. vs. INCOME TAX OFFICER, WARD-4, AMBALA CANTT

In the result, the appeal of the assessee is allowed

ITA 762/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh20 Feb 2025AY 2018-19

Bench: Shri Rajpal Yadav

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Dr. Ranjit Kaur, Addl. CIT Sr.DR
Section 143(3)Section 270ASection 54F

54F amounting to Rs.28,92,978/-. The AO has initiated a penalty under Section 270A of the Act. He imposed penalty of Rs.2,87,066/- being 50% of the tax on under reported income. 3. The appeal to the ld. CIT(A) did not bring any relief to the assessee because it was dismissed for the reason that there

JAGDEV SINGH ,AMBALA vs. ITO WARD4 , YAMUNA NAGAR

In the result, appeal filed by the Assessee is allowed for statistical purposes

ITA 101/CHANDI/2024[2007-2008]Status: DisposedITAT Chandigarh27 Mar 2025AY 2007-2008

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

For Appellant: Shri Ajay Jain, C.AFor Respondent: Shri Vivek Vardhgan, Addl. CIT, Sr. DR
Section 147Section 148Section 54BSection 54F

condone the delay for which sufficient cause is shown, and admit the appeal for adjudication. 4. In the present appeal assessee’s main contention is that the Ld. CIT(A) has decided the case without considering the reply, remand report and also the reply to remand report given by him to CIT(A). 5. Briefly the facts of the case