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3 results for “condonation of delay”+ Section 140Aclear

Sorted by relevance

Hyderabad24Karnataka23Delhi10Mumbai10Cochin6Kolkata5Chandigarh5Bangalore4Jaipur4Varanasi3Chennai3Raipur2Rajkot1SC1Ahmedabad1

Key Topics

Penalty2Limitation/Time-bar2Condonation of Delay2

MR. PARASMAL JAIN,CHENNAI vs. ACIT, CENTRAL CIRCLE-3(1), CHENNAI

In the result, Appeals filed by the assessee are allowed

ITA 3303/CHNY/2025[2012-13]Status: DisposedITAT Chennai27 Jan 2026AY 2012-13

Bench: Ms. Padmavathy S & Shri Manu Kumar Giri

For Respondent: Ms. Gouthami

delay in filing appeals before this ITAT is hereby condoned. We admit both the appeals for adjudication. We further find that the ld.CIT(A) has decided the appeals on merits hence, we also proceed to hear these appeals on merit. ITA No 3303-3304/Chny/2025 (AY 2012-13, 2013-24) MANI SRIDHAR(Vs.) CIT (A) :: 5 :: 3. Brief Facts

MR. PARASMAL JAIN,CHENNAI vs. ACIT, CENTRAL CIRCLE-3(1), CHENNAI

In the result, Appeals filed by the assessee are allowed

ITA 3304/CHNY/2025[2013-14]Status: DisposedITAT Chennai27 Jan 2026AY 2013-14

Bench: Ms. Padmavathy S & Shri Manu Kumar Giri

For Respondent: Ms. Gouthami

delay in filing appeals before this ITAT is hereby condoned. We admit both the appeals for adjudication. We further find that the ld.CIT(A) has decided the appeals on merits hence, we also proceed to hear these appeals on merit. ITA No 3303-3304/Chny/2025 (AY 2012-13, 2013-24) MANI SRIDHAR(Vs.) CIT (A) :: 5 :: 3. Brief Facts

SHRI T.N. RAJAMOHAN,CHENNAI vs. ACIT, CHENNAI

In the result, the assesse’s appeal is partly allowed

ITA 2540/CHNY/2016[2009-10]Status: DisposedITAT Chennai20 Apr 2018AY 2009-10

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaraman

For Appellant: Shri. S. Sridhar, AdvocateFor Respondent: Shri ARV Sreenivasan, JCIT
Section 143(3)Section 54F

condonation of delay in filing the appeal before the First Appellate Authority considered the maintainability of the assessed Short Term Capital Gains for testing the new fresh claim for tax exemption. In the said case, the assessee offered the surplus from the sale of agricultural lands as Short Term Capital Gains and not claimed tax exemption by mistake. The fresh