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9 results for “condonation of delay”+ Section 194Iclear

Sorted by relevance

Mumbai14Delhi10Chennai9Kolkata7Bangalore3Varanasi2Pune2Hyderabad1Cochin1Ahmedabad1Jaipur1

Key Topics

Section 1489Section 1948Section 1477Section 194I5Section 143(3)5Section 1444Section 404TDS4Condonation of Delay4Deduction

BASKARAN,TRICHY vs. DCIT,CIRCLE-1, TRICHY

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

ITA 201/CHNY/2023[2013-14]Status: DisposedITAT Chennai09 Jun 2023AY 2013-14

Bench: Shri V. Durga Raoआयकर अपील सं./I.T.A. No.201/Chny/2023 िनधा"रण वष"/Assessment Year: 2013-14 Baskaran, Vs. The Deputy Commissioner Of 5, Ii Floor, Chitra Complex Trichy, Income Tax, Circle I, Trichy 620 002. No. 44, Williams Road, Cantonment, Thiruchirappalli 620 001. [Pan:Aadhb7838N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri A. Sarangan, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 07.06.2023 घोषणा की तारीख /Date Of Pronouncement : 09.06.2023 आदेश /O R D E R This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi Dated 22.12.2022 Relevant To The Assessment Year 2013-14. 2. Brief Facts Of The Case Are That The Assessee Has Filed The Return Of Income For The Assessment Year 2013-14 On 01.10.2013 Admitting Income Of ₹.13,23,700/-. This Case Was Selected For Scrutiny Under The Cass. A Notice Under Section 143(2) Of The Income Tax Act, 1961 [“Act” In Short] Was Issued On 02.09.2014 & Served On The Assessee On 03.09.2014. 2

For Appellant: Shri A. Sarangan, AdvocateFor Respondent: Shri P. Sajit Kumar, JCIT
Section 143(2)Section 143(3)Section 194ISection 40a
4
Section 143(2)3
Addition to Income3

section 194I and 194C of the Act respectively. 3. The assessee preferred further appeal before the ld. CIT(A) with a delay of 325 days in filing the appeal before the ld. CIT(A). The ld. CIT(A) rejected the appeal of the assessee by not condoning

WAVOO REAL ESTATE CORPORATION,CHENNAI vs. COMMISSIONER OF INCOME TAX(APPEALS) , CHENNAI

In the result, all the appeals filed by the assessee are allowed for statistical purposes and the Stay Applications are dismissed

ITA 762/CHNY/2025[2013-14]Status: DisposedITAT Chennai25 Jun 2025AY 2013-14

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.762, 763 & 764/Chny/2025 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15 & 2016-17 & S.A. Nos. 52, 53 & 54/Chny/2025 [In I.T.A. Nos.762, 763 & 764/Chny/2025] Wavoo Real Estate Corporation, Vs. The Dcit/Assistant Commissioner Of Wavoo Mansion, 48/39, Rajaji Salai, Income Tax, 1St Floor, Room No. 106, Mannady, Non Corporate Ward 12(1), Chennai 600 001. Chennai. [Pan:Aaafw0270G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : None ""थ" की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई की तारीख/ Date Of Hearing : 20.06.2025 घोषणा की तारीख /Date Of Pronouncement : 25.06.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Three Stay Applications Are Filed By The Petitioner Seeking Grant Of Stay From Recovery Of Outstanding Disputed Demand Of ₹.1,07,85,566/- For Ay 2013-14, ₹.2,61,518/- For Ay 2014-15 & ₹.13,88,831/- For Ay 2016-17 Till The Final Disposal Of The Appeals Filed By The Petitioner.

For Appellant: NoneFor Respondent: Ms. Gouthami Manivasagam, JCIT
Section 142(1)Section 144Section 147Section 148Section 194I

delay is condoned and admitted the appeals for adjudication. 6. With the consent of the ld. DR, the appeal in ITA No. 762/Chny/2025 for AY 2013-14 is taken as lead case for adjudication. 7. We note that according to the Assessing Officer, the assessee received rent under section 194I

WAVOO REAL ESTATE CORPORATION,CHENNAI vs. COMMISSIONER OF INCOME TAX (APPEALS), CHENNAI

In the result, all the appeals filed by the assessee are allowed for statistical purposes and the Stay Applications are dismissed

ITA 763/CHNY/2025[2014-15]Status: DisposedITAT Chennai25 Jun 2025AY 2014-15

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.762, 763 & 764/Chny/2025 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15 & 2016-17 & S.A. Nos. 52, 53 & 54/Chny/2025 [In I.T.A. Nos.762, 763 & 764/Chny/2025] Wavoo Real Estate Corporation, Vs. The Dcit/Assistant Commissioner Of Wavoo Mansion, 48/39, Rajaji Salai, Income Tax, 1St Floor, Room No. 106, Mannady, Non Corporate Ward 12(1), Chennai 600 001. Chennai. [Pan:Aaafw0270G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : None ""थ" की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई की तारीख/ Date Of Hearing : 20.06.2025 घोषणा की तारीख /Date Of Pronouncement : 25.06.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Three Stay Applications Are Filed By The Petitioner Seeking Grant Of Stay From Recovery Of Outstanding Disputed Demand Of ₹.1,07,85,566/- For Ay 2013-14, ₹.2,61,518/- For Ay 2014-15 & ₹.13,88,831/- For Ay 2016-17 Till The Final Disposal Of The Appeals Filed By The Petitioner.

For Appellant: NoneFor Respondent: Ms. Gouthami Manivasagam, JCIT
Section 142(1)Section 144Section 147Section 148Section 194I

delay is condoned and admitted the appeals for adjudication. 6. With the consent of the ld. DR, the appeal in ITA No. 762/Chny/2025 for AY 2013-14 is taken as lead case for adjudication. 7. We note that according to the Assessing Officer, the assessee received rent under section 194I

WAVOO REAL ESTATE CORPORATION,CHENNAI vs. COMMISSIONER OF INCOME TAX (APPEALS), CHENNAI

In the result, all the appeals filed by the assessee are allowed for statistical purposes and the Stay Applications are dismissed

ITA 764/CHNY/2025[2016-17]Status: DisposedITAT Chennai25 Jun 2025AY 2016-17

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.762, 763 & 764/Chny/2025 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15 & 2016-17 & S.A. Nos. 52, 53 & 54/Chny/2025 [In I.T.A. Nos.762, 763 & 764/Chny/2025] Wavoo Real Estate Corporation, Vs. The Dcit/Assistant Commissioner Of Wavoo Mansion, 48/39, Rajaji Salai, Income Tax, 1St Floor, Room No. 106, Mannady, Non Corporate Ward 12(1), Chennai 600 001. Chennai. [Pan:Aaafw0270G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : None ""थ" की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई की तारीख/ Date Of Hearing : 20.06.2025 घोषणा की तारीख /Date Of Pronouncement : 25.06.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Three Stay Applications Are Filed By The Petitioner Seeking Grant Of Stay From Recovery Of Outstanding Disputed Demand Of ₹.1,07,85,566/- For Ay 2013-14, ₹.2,61,518/- For Ay 2014-15 & ₹.13,88,831/- For Ay 2016-17 Till The Final Disposal Of The Appeals Filed By The Petitioner.

For Appellant: NoneFor Respondent: Ms. Gouthami Manivasagam, JCIT
Section 142(1)Section 144Section 147Section 148Section 194I

delay is condoned and admitted the appeals for adjudication. 6. With the consent of the ld. DR, the appeal in ITA No. 762/Chny/2025 for AY 2013-14 is taken as lead case for adjudication. 7. We note that according to the Assessing Officer, the assessee received rent under section 194I

P & C CONSTRUCTION P. LTD.,ERODE vs. ACIT, ERODE

In the result, the appeals filed by the assessee in ITA Nos

ITA 3242/CHNY/2016[2007-08]Status: DisposedITAT Chennai31 May 2022AY 2007-08

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.3242 & 3243/Chny/2016 िनधा"रण वष" /Assessment Years: 2007-08 & 2008-09 M/S.P & C Constructions (P) Ltd., V. The Asst. Commissioner Of No.140, P & C Towers, Income Tax, Perundurai Road, Range-I, Erode-638 011. Erode [Pan: Aabcp 2483 L] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.B.Parthasarathy, Adv. ""यथ" क" ओर से /Respondent By : Ms.M.S.Deeptha, Jcit सुनवाई क" तारीख/Date Of Hearing : 18.05.2022 घोषणा क" तारीख /Date Of Pronouncement : 31.05.2022

For Respondent: Ms.M.S.Deeptha, JCIT
Section 143(2)Section 143(3)Section 148Section 194Section 40a

delay in filing of these appeals for both the assessment years, are condoned and appeals filed by the assessee are admitted for adjudication. 4. The brief facts of the case are that the assessee company is engaged in the business of civil engineering construction contract, had filed its return of income for the AY 2007-08 on 20.03.2008, admiting total

P & C CONSTRUCTION P. LTD.,ERODE vs. ACIT, ERODE

In the result, the appeals filed by the assessee in ITA Nos

ITA 3243/CHNY/2016[2008-09]Status: DisposedITAT Chennai31 May 2022AY 2008-09

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.3242 & 3243/Chny/2016 िनधा"रण वष" /Assessment Years: 2007-08 & 2008-09 M/S.P & C Constructions (P) Ltd., V. The Asst. Commissioner Of No.140, P & C Towers, Income Tax, Perundurai Road, Range-I, Erode-638 011. Erode [Pan: Aabcp 2483 L] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.B.Parthasarathy, Adv. ""यथ" क" ओर से /Respondent By : Ms.M.S.Deeptha, Jcit सुनवाई क" तारीख/Date Of Hearing : 18.05.2022 घोषणा क" तारीख /Date Of Pronouncement : 31.05.2022

For Respondent: Ms.M.S.Deeptha, JCIT
Section 143(2)Section 143(3)Section 148Section 194Section 40a

delay in filing of these appeals for both the assessment years, are condoned and appeals filed by the assessee are admitted for adjudication. 4. The brief facts of the case are that the assessee company is engaged in the business of civil engineering construction contract, had filed its return of income for the AY 2007-08 on 20.03.2008, admiting total

FUJI ELECTRIC INDIA PRIVATE LIMITED,CHENNAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 1(1), CHENNAI

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

ITA 701/CHNY/2025[2020-21]Status: DisposedITAT Chennai01 Dec 2025AY 2020-21

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. Siddhesh Chaugula, C.AFor Respondent: Shri. A R V Sreenivasan, C.I.T
Section 92C

condone the delay in filing the appeal and adjudicate the same on the basis of grounds of appeal raised. 3. Ground No.1 is general in nature and no specific argument has been raised for these grounds by the Ld.AR. Hence, Ground No.1 of the Assessee does not call for any adjudication. 4. Ground No.2 is in relation to transfer pricing

T vs. CREDIT SERVICES LIMITED,CHENNAIVS.ACIT CORPORATE CIRCLE 3(1), CHENNAI

Appeal of the Revenue is dismissed whereas that of cross objection of the assessee is party allowed

ITA 998/CHNY/2018[2012-13]Status: DisposedITAT Chennai20 Nov 2018AY 2012-13

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy]

For Appellant: Smt.T.V.Muthu Abirami, AdvFor Respondent: Shri. AR.V. Sreenivasan, JCIT
Section 194ASection 201Section 251(1)Section 40

194I of the Act. Break-up of such expenditure as given by the ld. Assessing Officer is reproduced hereunder:- ITA No. 989 /2018 :- 3 -: & CO 112/18 Nature of Applicable Paid to Amount in payment Section " Interest Paid 194A M/s. India Bulls Financial 14,043 Services Interest Paid 194A Mr. Premkumaar K. 36,866 Sheth Interest Paid 194A Mrs. Bharti P.Sheth

M/S.MALABAR ERECTORS,SALEM vs. ITO, WARD-1(6), SALEM

In the result, appeal filed by the assessee in ITA No

ITA 3775/CHNY/2025[2015-16]Status: DisposedITAT Chennai02 Feb 2026AY 2015-16

Bench: Shri Aby T Varkey & Shri S.R.Raghunatha

For Appellant: Shri. T. Shanmugam, AdvocateFor Respondent: Shri. K. Ilaiyaraja, Addl. C.I.T
Section 139Section 144Section 147Section 194I

delay in filing the appeal is hereby condoned, and the appeal is admitted for adjudication on merits. 3. Brief facts of the case emanating from the records are that the assessee is a firm carried on the business of fabrication and installation contract, had not filed his return of income either u/s.139 or 148 of the Act for A.Y.2015-16. Based