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

Sorted by relevance

Chennai68Mumbai38Bangalore34Hyderabad28Indore25Delhi19Jaipur17Kolkata13Pune13Ahmedabad12Lucknow7Patna7Visakhapatnam5Chandigarh4Calcutta3Cuttack3Nagpur2Cochin2Surat2A.K. SIKRI N.V. RAMANA1Amritsar1Agra1Punjab & Haryana1Rajkot1SC1

Key Topics

Limitation/Time-bar3Section 52Section 54F2Section 1472Section 270A2Section 2632

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

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

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