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3,998 results for “condonation of delay”+ Section 6clear

Sorted by relevance

Chennai3,998Mumbai3,819Delhi3,091Kolkata2,085Pune1,787Bangalore1,664Ahmedabad1,368Hyderabad1,176Jaipur880Patna741Surat617Chandigarh560Indore528Nagpur483Cochin440Visakhapatnam421Raipur408Lucknow366Amritsar326Rajkot319Karnataka296Cuttack277Panaji174Agra146Dehradun103Calcutta98Guwahati89Jodhpur80Jabalpur64Allahabad64SC62Ranchi59Telangana48Varanasi37Andhra Pradesh16Orissa10Rajasthan10Kerala7Punjab & Haryana6Himachal Pradesh5A.K. SIKRI ROHINTON FALI NARIMAN2Gauhati1R.M. LODHA ANIL R. DAVE1A.K. SIKRI N.V. RAMANA1VIKRAMAJIT SEN SHIVA KIRTI SINGH1DIPAK MISRA R.K. AGRAWAL PRAFULLA C. PANT1

Key Topics

Condonation of Delay39Limitation/Time-bar34Penalty32Addition to Income30Section 143(3)27Section 234E26Section 14720Section 14819Disallowance

GRAND ARK LOGISTICS PVT. LTD.,CHENNAI vs. DCIT, CORP. CIRCLE-1(1), CHENNAI

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

ITA 862/CHNY/2025[2021-22]Status: DisposedITAT Chennai29 Oct 2025AY 2021-22
Section 133(6)Section 142Section 143(3)Section 191C(6)Section 194C(6)Section 40

delay is condoned. Accordingly, the appeal is\nadmitted for adjudication.\n3. The assessee, Grand Ark Logistics Private Limited, a company\nengaged in the business of transporting goods through road, filed its\nreturn of income for AY 2021-22 on 02.08.2022, declaring a total\nincome of Rs.1,08,61,070/-. The department issued notices u/s.142\nof the Act and in response

M/S SHRI JAJANI HOMES,COIMBATORE vs. DCIT-CPC(TDS), GHAZIABAD

Showing 1–20 of 3,998 · Page 1 of 200

...
18
Exemption16
Section 14415
Section 200A14

The appeal stands dismissed

ITA 627/CHNY/2021[2013-14-4TD QTR.)]Status: DisposedITAT Chennai31 Mar 2022

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

For Appellant: Shri R. Venkata Raman (CA)-Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. DR
Section 200ASection 201Section 234E

delay in condonation of appeal, and it deprived assessee company legal rights to appeal. Though Appellant company provided with reason. 6. That the assessee Company is hereby contenting that the CPC had wrongly levied the interest under section

M/S SHRI JANAI HOMES PVT. LTD,PONDICHERRY vs. DCIT,CPC,TDS, GHAZIABAD

The appeal stands dismissed

ITA 620/CHNY/2021[2013-14(1 QTR-24Q)]Status: DisposedITAT Chennai31 Mar 2022

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

For Appellant: Shri R. Venkata Raman (CA)-Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. DR
Section 200ASection 201Section 234E

delay in condonation of appeal, and it deprived assessee company legal rights to appeal. Though Appellant company provided with reason. 6. That the assessee Company is hereby contenting that the CPC had wrongly levied the interest under section

M/S SHRI JANANI HOMES PVT. LTD.,PONDICHERRY vs. DCIT,CPC,TDS, GHAZIABAD

The appeal stands dismissed

ITA 621/CHNY/2021[2013-14(II Qtr.-24Q)]Status: DisposedITAT Chennai31 Mar 2022

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

For Appellant: Shri R. Venkata Raman (CA)-Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. DR
Section 200ASection 201Section 234E

delay in condonation of appeal, and it deprived assessee company legal rights to appeal. Though Appellant company provided with reason. 6. That the assessee Company is hereby contenting that the CPC had wrongly levied the interest under section

M/S SHRI JANANI HOMES PVT LTD,PONDICHEYYA vs. DCIT,CPC,TDS, GHAZIABAD

The appeal stands dismissed

ITA 622/CHNY/2021[2013-14 )3RDQTR-24Q)]Status: DisposedITAT Chennai31 Mar 2022

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

For Appellant: Shri R. Venkata Raman (CA)-Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. DR
Section 200ASection 201Section 234E

delay in condonation of appeal, and it deprived assessee company legal rights to appeal. Though Appellant company provided with reason. 6. That the assessee Company is hereby contenting that the CPC had wrongly levied the interest under section

M//S SHRI JANANI HOMES PVT. LTD,PONDICHERRY vs. DCIT,CPC,TDS, GHAZIABAD

The appeal stands dismissed

ITA 623/CHNY/2021[2013-14-(4TH QTR-24Q]Status: DisposedITAT Chennai31 Mar 2022

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

For Appellant: Shri R. Venkata Raman (CA)-Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. DR
Section 200ASection 201Section 234E

delay in condonation of appeal, and it deprived assessee company legal rights to appeal. Though Appellant company provided with reason. 6. That the assessee Company is hereby contenting that the CPC had wrongly levied the interest under section

M/S. SHRI JANANI HOMES PVT. LTD.,PONDICHERRY vs. DCIT,CPC,TDS, GHAZIABAD

The appeal stands dismissed

ITA 624/CHNY/2021[2013-14-1ST QTR-26Q)]Status: DisposedITAT Chennai31 Mar 2022

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

For Appellant: Shri R. Venkata Raman (CA)-Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. DR
Section 200ASection 201Section 234E

delay in condonation of appeal, and it deprived assessee company legal rights to appeal. Though Appellant company provided with reason. 6. That the assessee Company is hereby contenting that the CPC had wrongly levied the interest under section

M/S SHRI JANANI HOMES PVT. LTD.,PONDICHERRY vs. DCIT,COC-TDS, GHAZIABAD

The appeal stands dismissed

ITA 625/CHNY/2021[2013-2014-II QTR.-26Q)]Status: DisposedITAT Chennai31 Mar 2022

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

For Appellant: Shri R. Venkata Raman (CA)-Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. DR
Section 200ASection 201Section 234E

delay in condonation of appeal, and it deprived assessee company legal rights to appeal. Though Appellant company provided with reason. 6. That the assessee Company is hereby contenting that the CPC had wrongly levied the interest under section

M/S. SHRI JANANI HOMES PVT. LTD.,PONDICHERRY vs. DCIT, CPC,TDS, GHAZIABAD

The appeal stands dismissed

ITA 626/CHNY/2021[2013-14(III QTR-26Q)]Status: DisposedITAT Chennai31 Mar 2022

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

For Appellant: Shri R. Venkata Raman (CA)-Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. DR
Section 200ASection 201Section 234E

delay in condonation of appeal, and it deprived assessee company legal rights to appeal. Though Appellant company provided with reason. 6. That the assessee Company is hereby contenting that the CPC had wrongly levied the interest under section

M/S. SHIR JANANI HOMES PVT. LTD.,PONDICHERRY vs. DCIT-CPC-TDS, GHAZIABAD

The appeal stands dismissed

ITA 628/CHNY/2021[2014-15-4TH QTR-24Q]Status: DisposedITAT Chennai31 Mar 2022

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

For Appellant: Shri R. Venkata Raman (CA)-Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. DR
Section 200ASection 201Section 234E

delay in condonation of appeal, and it deprived assessee company legal rights to appeal. Though Appellant company provided with reason. 6. That the assessee Company is hereby contenting that the CPC had wrongly levied the interest under section

M/S SHRI JANANI HOMES PVT LTD.,PONDICHERRY vs. DCIT,CPS,TDS, GHAZIABAD

The appeal stands dismissed

ITA 629/CHNY/2021[2014-15]Status: DisposedITAT Chennai31 Mar 2022AY 2014-15

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

For Appellant: Shri R. Venkata Raman (CA)-Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. DR
Section 200ASection 201Section 234E

delay in condonation of appeal, and it deprived assessee company legal rights to appeal. Though Appellant company provided with reason. 6. That the assessee Company is hereby contenting that the CPC had wrongly levied the interest under section

H.NARAYANLAL,VELLORE vs. DCIT, CHENNAI

In the result, all the appeals filed by the assessee are dismissed

ITA 1316/CHNY/2017[2004-2005]Status: DisposedITAT Chennai23 Jul 2018AY 2004-2005

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: NoneFor Respondent: Dr. M. Sreenivasa Rao, CIT-DR
Section 131

6) SC 242" had again pointed out that the length of delay does not matter. The pertinent observations are as follows: 9. It is axiomatic that condonation of delay is a matter of discretion of the court Section

H.NARAYANLAL,VELLORE vs. DCIT, CHENNAI

In the result, all the appeals filed by the assessee are dismissed

ITA 1314/CHNY/2017[2002-2003]Status: DisposedITAT Chennai23 Jul 2018AY 2002-2003

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: NoneFor Respondent: Dr. M. Sreenivasa Rao, CIT-DR
Section 131

6) SC 242" had again pointed out that the length of delay does not matter. The pertinent observations are as follows: 9. It is axiomatic that condonation of delay is a matter of discretion of the court Section

H.NARAYANLAL,VELLORE vs. DCIT, CHENNAI

In the result, all the appeals filed by the assessee are dismissed

ITA 1313/CHNY/2017[2001-2002]Status: DisposedITAT Chennai23 Jul 2018AY 2001-2002

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: NoneFor Respondent: Dr. M. Sreenivasa Rao, CIT-DR
Section 131

6) SC 242" had again pointed out that the length of delay does not matter. The pertinent observations are as follows: 9. It is axiomatic that condonation of delay is a matter of discretion of the court Section

H.NARAYANLAL,VELLORE vs. DCIT, CHENNAI

In the result, all the appeals filed by the assessee are dismissed

ITA 1315/CHNY/2017[2003-2004]Status: DisposedITAT Chennai23 Jul 2018AY 2003-2004

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: NoneFor Respondent: Dr. M. Sreenivasa Rao, CIT-DR
Section 131

6) SC 242" had again pointed out that the length of delay does not matter. The pertinent observations are as follows: 9. It is axiomatic that condonation of delay is a matter of discretion of the court Section

H.NARAYANLAL,VELLORE vs. DCIT, CHENNAI

In the result, all the appeals filed by the assessee are dismissed

ITA 1317/CHNY/2017[2005-2006]Status: DisposedITAT Chennai23 Jul 2018AY 2005-2006

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: NoneFor Respondent: Dr. M. Sreenivasa Rao, CIT-DR
Section 131

6) SC 242" had again pointed out that the length of delay does not matter. The pertinent observations are as follows: 9. It is axiomatic that condonation of delay is a matter of discretion of the court Section

H.NARAYANLAL,VELLORE vs. DCIT, CHENNAI

In the result, all the appeals filed by the assessee are dismissed

ITA 1319/CHNY/2017[2007-2008]Status: DisposedITAT Chennai23 Jul 2018AY 2007-2008

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: NoneFor Respondent: Dr. M. Sreenivasa Rao, CIT-DR
Section 131

6) SC 242" had again pointed out that the length of delay does not matter. The pertinent observations are as follows: 9. It is axiomatic that condonation of delay is a matter of discretion of the court Section

H.NARAYANLAL,VELLORE vs. DCIT, CHENNAI

In the result, all the appeals filed by the assessee are dismissed

ITA 1318/CHNY/2017[2006-2007]Status: DisposedITAT Chennai23 Jul 2018AY 2006-2007

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: NoneFor Respondent: Dr. M. Sreenivasa Rao, CIT-DR
Section 131

6) SC 242" had again pointed out that the length of delay does not matter. The pertinent observations are as follows: 9. It is axiomatic that condonation of delay is a matter of discretion of the court Section

HEENA G JAIN,CHENNAI vs. ACIT/DCIT, CHENNAI

In the result, appeal filed by the assessee is dismissed

ITA 2058/CHNY/2025[2016-17]Status: DisposedITAT Chennai06 Oct 2025AY 2016-17

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble S.R. Raghunathaआयकर अपील सं./ Ita No.2058/Chny/2025 िनधा7रण वष7 /Assessment Year: 2016-17

For Appellant: Shri Shrey Kumar M. Jain, C.A GHFor Respondent: Ms. R. Anitha, Addl. CIT
Section 143(1)

6 -: explanation offered for condonation of delay is found to be not satisfied. 30. In Postmaster General and others v. Living Media India Limited, (2012) 3 SCC 563, this Court, while dismissing the application for condonation of delay of 427 days in filing the Special Leave Petition, held that condonation of delay is not an exception and it should

MANSI FINANCE CHENNAI LIMITED,CHENNAI vs. THE ACIT, CC-4(1), CHENNAI

In the result, both the appeals filed by the assessee are allowed

ITA 108/CHNY/2021[2012-13]Status: DisposedITAT Chennai06 Jul 2022AY 2012-13

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 108 & 109/Chny/2021 िनधा"रण वष"/Assessment Years: 2012-13 & 2013-14

For Appellant: Shri Prithvi Chopda, AdvocateFor Respondent: Shri P. Sajit Kumar, JCIT

6 I.T.A. Nos.108 & 109/Chny/21 injustice being done because of non deliberate delay. It is not the case of the Revenue that the appeals were filed deliberately with delay. Therefore, we have to prefer substantial justice rather than technicality in deciding the issue. As observed by Apex Court, if the application of the assessee for condoning the delay is rejected