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3 results for “condonation of delay”+ Section 271Cclear

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Key Topics

Section 2713Section 143(2)2Section 271C2Section 2012Section 194C2Section 271B2Section 273B2Addition to Income2Natural Justice2

M/S. MAHESHWARI BUILDERS,ADYAR vs. THE INCOME TAX OFFICER, NON CORPORATE WARD-15(3), CHENNAI

In the result, the appeal filed by the assessee is allowed

ITA 60/CHNY/2021[2014-15]Status: DisposedITAT Chennai27 May 2022AY 2014-15

Bench: Shri Mahavir Singhand Shri Girish Agrawal

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri Chinthapalli Mehar Chand, JCIT
Section 143(3)Section 253(2)Section 271BSection 273BSection 44ASection 5

condoning the delay of 83 days. Ld. Sr. DR strongly opposed the contentions made by the ld Counsel and submitted that the penalty has been rightfully imposed by the Assessing Officer and confirmed by the Ld. CIT(A). 8. We have heard the rival contentions, perused the material on record and gone through the written submissions made

Penalty2
Condonation of Delay2

P.K.POWER APPLIANCES PRIVATE LIMITED,CHENNAI vs. ITO CORPORATE WARD 5(3), CHENNAI

In the result, the appeal of assessee is partly allowed for statistical purposes

ITA 1582/CHNY/2017[2012-13]Status: DisposedITAT Chennai09 Nov 2017AY 2012-13

Bench: Shri Chandra Poojari

For Respondent: Mr.B.Sagadevan, JCIT, D.R
Section 143(2)Section 271(1)(c)Section 80

condone the delay of 165 days in filing this appeal and admit the appeal for adjudication. 3. The brief facts of the case are that Assessee company is engaged in the business of buying Engines, Alternators, Electrical circuits of various capacities and other components and assembling them as Diesel Generating sets and sells them to the various clients

TH 130 M/S BHARATHIYAR PWCS LTD.,NAMAKKAL vs. ITO, SALEM

The appeal of the assessee is allowed

ITA 255/CHNY/2017[2009-10]Status: DisposedITAT Chennai27 Sept 2017AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.255/Mds/2017 "नधा"रण वष" / Assessment Year : 2009-10 Th 130 M/S Bharathiyar Pwcs Ltd., The Income Tax Officer, No.86A, East Colony, Komarapalayam, V. Tds Ward, Namakkal Dt. – 638 183. Salem. Pan : Aaaab 7285 P (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Ms. S. Sriniranjani, AdvocateFor Respondent: Ms. S. Vijayaprabha, JCIT
Section 194CSection 201Section 201(1)Section 271Section 271C

Section 271C of the Income-tax Act, 1961 (in short 'the Act'). 2 I.T.A. No.255/Mds/17 2. There was a delay of 16 days in filing this appeal by the assessee. The assessee has filed a petition for condonation