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7 results for “condonation of delay”+ Section 271Fclear

Sorted by relevance

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Key Topics

Section 14712Section 271F9Penalty7Section 12A6Section 2746Condonation of Delay6Section 142(1)5Addition to Income5Section 139(1)4

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

Cash Deposit4
Section 69A3
Section 271(1)(c)3

VANAJA,TAMIL NADU vs. INCOME TAX OFFICER WARD 1 HOSUR, HOSUR TAMIL NADU

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

ITA 1345/CHNY/2025[2017-18]Status: DisposedITAT Chennai21 Jul 2025AY 2017-18

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita No.1345/Chny/2025 िनधा"रण वष"/Assessment Year: 2017-18 V. Mrs. Vanaja, The Ito, 43/B, Chandra Chudeswar Nagar, Ward-1, Hosur-636 701, Hosur. Dharmapuri District, Tamil Nadu. [Pan: Acdpv 9863 B] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.Siddesh Nagaraj Gaddi, Ca [By Virtual] : ""यथ" क" ओर से /Respondent By Ms. Gauthami Manivasagam, Jcit : सुनवाईक"तारीख/Date Of Hearing 16.07.2025 : घोषणाक"तारीख /Date Of Pronouncement 21.07.2025

Section 139(1)Section 142(1)Section 144Section 271F

section 139(1) and has also not filed the return of income on or before 31.03.2018, penalty proceedings u/s 271F of the Income Tax Act, 1961 are initiated separately. 3. In the present case, there is a delay of approximately ‘1324’ days in filing of the appeal. While the assessee has acknowledged the delay in Form No. 35, and stated

VENUS TEXTILES,KARUR vs. INCOME TAX OFFICER WARD 1 KARUR, KARUR

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

ITA 3608/CHNY/2025[2017-18]Status: DisposedITAT Chennai27 Jan 2026AY 2017-18

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Raviआयकर अपील सं./I.T.A. No.3608/Chny/2025 िनधा"रण वष"/Assessment Year: 2017-18 Venus Textiles, Vs. The Income Tax Officer, 200, Kamarajapuram West, Ward 1, Sengunthapuram Post, Karur 639 002. Karur. [Pan:Aamfv5688F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Anandh, Advocate ""थ" की ओर से/Respondent By : Shri Sbr Kumar Laghimsetti, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 21.01.2026 घोषणा की तारीख /Date Of Pronouncement 27.01.2026 : आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 16.09.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2017-18. 2. The Ld. Ar Shri S. Anandh, Advocate Submits That The Ld. Cit(A) Dismissed The Appeal In Limine By Refusing To Condone The Delay & No Adjudication On Merits. He Prayed To Remand The Matter To The File Of 2

For Appellant: Shri S. Anandh, AdvocateFor Respondent: Shri SBR Kumar Laghimsetti, Addl. CIT
Section 271F

section 271F of the Income Tax Act, 1961 [“Act” in short] vide order dated 02.09.2022. The assessee filed an appeal against the penalty order with a delay of 683 days before the ld. CIT(A) by giving reasons for the delay, which are reproduced in para 3 of the impugned order. According to the ld. CIT(A), there

THE IMMACULATE HEART OF MARY'S SOCIETY,MADURAI vs. ITO EXEMPTIONS, MADURAI

In the result, all the three appeals filed by the assessee is allowed for statistical purposes

ITA 970/CHNY/2024[2014-15]Status: DisposedITAT Chennai28 Jun 2024AY 2014-15

Bench: Shri Manu Kumar Giri, Hon’Ble Judicial Membe & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita Nos.: 968, 969 & 970/Chny/2024 िनधा"रणवष" / Assessment Year: 2014-15 Income Tax Officer, The Immaculate Heart Of V. Exemptions Ward, Mary’S Society, Madurai. Arul Malar Convent, No.1, K.K. Nagar, Madurai – 625 020. [Pan:Aaatt-7531-M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. P.M. Kathir, Advocate ""यथ"क"ओरसे/Respondent By : Shri. V. Nandakumar, Cit सुनवाईकीतारीख/Date Of Hearing : 24.06.2024 घोषणाकीतारीख/Date Of Pronouncement : 28.06.2024 आदेश /O R D E R Per S. R. Raghunatha:

For Appellant: Shri. P.M. Kathir, AdvocateFor Respondent: Shri. V. Nandakumar, CIT
Section 12ASection 142(1)Section 147Section 271(1)(c)Section 271FSection 274Section 28Section 69A

section 274 r.w.s. 271F of the Act was issued on 29/3/2022 to the assessee in consonance with the order U/s.147 r.w.s. 144 of the Act for levying penalty. Since the assessee trust has not participated in the penalty proceedings, the exparte order has been passed by the AO on 16/09/2022 by levying penalty Rs.5,000/- U/s. 271F

THE IMMACULATE HEART OF MARY'S SOCIETY,MADURAI vs. ITO EXEMPTIONS, MADURAI

In the result, all the three appeals filed by the assessee is allowed for statistical purposes

ITA 968/CHNY/2024[2014-15]Status: DisposedITAT Chennai28 Jun 2024AY 2014-15

Bench: Shri Manu Kumar Giri, Hon’Ble Judicial Membe & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita Nos.: 968, 969 & 970/Chny/2024 िनधा"रणवष" / Assessment Year: 2014-15 Income Tax Officer, The Immaculate Heart Of V. Exemptions Ward, Mary’S Society, Madurai. Arul Malar Convent, No.1, K.K. Nagar, Madurai – 625 020. [Pan:Aaatt-7531-M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. P.M. Kathir, Advocate ""यथ"क"ओरसे/Respondent By : Shri. V. Nandakumar, Cit सुनवाईकीतारीख/Date Of Hearing : 24.06.2024 घोषणाकीतारीख/Date Of Pronouncement : 28.06.2024 आदेश /O R D E R Per S. R. Raghunatha:

For Appellant: Shri. P.M. Kathir, AdvocateFor Respondent: Shri. V. Nandakumar, CIT
Section 12ASection 142(1)Section 147Section 271(1)(c)Section 271FSection 274Section 28Section 69A

section 274 r.w.s. 271F of the Act was issued on 29/3/2022 to the assessee in consonance with the order U/s.147 r.w.s. 144 of the Act for levying penalty. Since the assessee trust has not participated in the penalty proceedings, the exparte order has been passed by the AO on 16/09/2022 by levying penalty Rs.5,000/- U/s. 271F

THE IMMACULATE HEART OF MARY'S SOCIETY,MADURAI vs. ITO EXEMPTIONS, MADURAI

In the result, all the three appeals filed by the assessee is allowed for statistical purposes

ITA 969/CHNY/2024[2014-15]Status: DisposedITAT Chennai28 Jun 2024AY 2014-15

Bench: Shri Manu Kumar Giri, Hon’Ble Judicial Membe & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita Nos.: 968, 969 & 970/Chny/2024 िनधा"रणवष" / Assessment Year: 2014-15 Income Tax Officer, The Immaculate Heart Of V. Exemptions Ward, Mary’S Society, Madurai. Arul Malar Convent, No.1, K.K. Nagar, Madurai – 625 020. [Pan:Aaatt-7531-M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. P.M. Kathir, Advocate ""यथ"क"ओरसे/Respondent By : Shri. V. Nandakumar, Cit सुनवाईकीतारीख/Date Of Hearing : 24.06.2024 घोषणाकीतारीख/Date Of Pronouncement : 28.06.2024 आदेश /O R D E R Per S. R. Raghunatha:

For Appellant: Shri. P.M. Kathir, AdvocateFor Respondent: Shri. V. Nandakumar, CIT
Section 12ASection 142(1)Section 147Section 271(1)(c)Section 271FSection 274Section 28Section 69A

section 274 r.w.s. 271F of the Act was issued on 29/3/2022 to the assessee in consonance with the order U/s.147 r.w.s. 144 of the Act for levying penalty. Since the assessee trust has not participated in the penalty proceedings, the exparte order has been passed by the AO on 16/09/2022 by levying penalty Rs.5,000/- U/s. 271F

KRISHNAN RAJINI,,DHARMAPURI vs. ITO, WARD-1,, DHARMAPURI

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

ITA 2400/CHNY/2024[2017-18]Status: DisposedITAT Chennai20 Nov 2024AY 2017-18

Bench: Hon’Ble Shri Manoj Kumar Aggarwal & Hon’Ble Shri Manu Kumar Giriआयकरअपील सं./ Ita No.2400/Chny/2024 (िनधा"रणवष" / Assessment Year: 2017-2018) Krishnan Rajini, Vs. The Income Tax Officer, No.3/295, Thinnhali, Ward 1, Balasamudiram, Dharmapuri. Vaguthapatty, Pr Patty, Dharmapuri 635 302. [Pan: Aszpr 9713Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri S. Velpandiar, Advocate For Shri G. Bhaskar, Advocate. ""यथ" क" ओर से /Respondent By : Ms Kavitha, Irs, Addl. Cit. सुनवाई क" तार"ख/Date Of Hearing : 20.11.2024 घोषणा क" तार"ख /Date Of Pronouncement : 20.11.2024 आदेश / O R D E R Per Manu Kumar Giri ()

For Appellant: Shri S. Velpandiar, Advocate for Shri G. Bhaskar, AdvocateFor Respondent: Ms Kavitha, IRS, Addl. CIT
Section 139(1)Section 142(1)Section 144Section 271F

condone the delay and admit the appeal. 3. Brief facts of the case are that assessee is an individual did not file his return of income for the A.Y.2017- 18 as required u/s 139(1) of the Act. The case was selected for scrutiny under OCM cases. Notice u/s 142(1) dated 12.03.2018 was issued and served on the assessee