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574 results for “condonation of delay”+ Section 68clear

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Key Topics

Addition to Income56Section 143(3)45Section 14840Section 6835Condonation of Delay31Section 14729Disallowance26Limitation/Time-bar22Section 153A

DEPUTY COMMISSIONER OF INCOME-TAX, CORPORATE CIRCLE-1, COIMBATORE, COIMBATORE vs. MS DAR PARADISE PVT. LTD., COIMBATORE

In the result, appeal filed by the revenue is dismissed

ITA 1106/CHNY/2023[2017-18]Status: DisposedITAT Chennai21 Mar 2024AY 2017-18

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 1106/Chny/2023 िनधा"रण वष" / Assessment Year: 2017-18 Deputy Commissioner Of M/S. Dar Paradise Pvt. Ltd., Income Tax, V. 599, Raja Street, Corporate Circle -1, Coimbatore – 641 001. Coimbatore. [Pan: Aafcd-3066-P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. R. Clement Ramesh Kumar, Cit ""यथ" क" ओर से/Respondent By : Shri. N. Arjun Raj, Ca सुनवाई क" तारीख/Date Of Hearing : 05.03.2024 घोषणा क" तारीख/Date Of Pronouncement : 21.03.2024

For Appellant: Shri. R. Clement Ramesh Kumar, CITFor Respondent: Shri. N. Arjun Raj, CA
Section 115JSection 131Section 133(6)Section 142(1)

delay in filing of appeal by the Assessing Officer is condoned. 6. The brief facts of the case are that, the appellant M/s. DAR Paradise Pvt Ltd., is engaged in the business of trading in gold jewellery and bullion. The assessee has filed its return of income for the assessment year 2017-18 on 04.11.2017, declaring a total income

Showing 1–20 of 574 · Page 1 of 29

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Section 271B14
Deduction14
Cash Deposit14

JAGATHESH,CHENNAI vs. ACIT, NCC-1(1), CHENNAI

In the result the appeal of the assessee in ITA No

ITA 1566/CHNY/2025[2017-18]Status: DisposedITAT Chennai30 Dec 2025AY 2017-18

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:1565/Chny/2025 ननिाजरण वर्ज / Assessment Year: 2017-18 Jagathesh, Acit, Flat 2A, Block V, Vs. Non- Corporate Circle - 11(1), Rani Meyammai Towers, Chennai. Mrc Nagar, Raja Annamalai Puram, Chennai – 600 028. [Pan:Aclpj-4702-H] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.:1566/Chny/2025 ननिाजरण वर्ज / Assessment Year: 2017-18 Jagathesh, Acit, Flat 2A, Block V, Vs. Non- Corporate Circle - 11(1), Rani Meyammai Towers, Chennai. Mrc Nagar, Raja Annamalai Puram, Chennai – 600 028. [Pan:Aclpj-4702-H] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Shri. D. Anand, Advocate &For Respondent: Shri. ARV Sreenivasan, CIT
Section 115BSection 133ASection 147Section 148Section 148ASection 183Section 197Section 271ASection 69A

condoning the delay in filing the appeal belatedly before the Ld.CIT(A). 21. Now coming to the other issues in the case, the assessee has raised the following: 1. That no fresh tangible material was available before the AO for issue of notice u/s.148 of the Act. 2. That the notice issued u/s.148 of the Act by the Jurisdictional Assessing

JAGATHESH,CHENNAI vs. AACIT, NCC-11(1), CHENNAI

In the result the appeal of the assessee in ITA No

ITA 1565/CHNY/2025[2017-18]Status: DisposedITAT Chennai30 Dec 2025AY 2017-18

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:1565/Chny/2025 ननिाजरण वर्ज / Assessment Year: 2017-18 Jagathesh, Acit, Flat 2A, Block V, Vs. Non- Corporate Circle - 11(1), Rani Meyammai Towers, Chennai. Mrc Nagar, Raja Annamalai Puram, Chennai – 600 028. [Pan:Aclpj-4702-H] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.:1566/Chny/2025 ननिाजरण वर्ज / Assessment Year: 2017-18 Jagathesh, Acit, Flat 2A, Block V, Vs. Non- Corporate Circle - 11(1), Rani Meyammai Towers, Chennai. Mrc Nagar, Raja Annamalai Puram, Chennai – 600 028. [Pan:Aclpj-4702-H] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Shri. D. Anand, Advocate &For Respondent: Shri. ARV Sreenivasan, CIT
Section 115BSection 133ASection 147Section 148Section 148ASection 183Section 197Section 271ASection 69A

condoning the delay in filing the appeal belatedly before the Ld.CIT(A). 21. Now coming to the other issues in the case, the assessee has raised the following: 1. That no fresh tangible material was available before the AO for issue of notice u/s.148 of the Act. 2. That the notice issued u/s.148 of the Act by the Jurisdictional Assessing

ITO, NCW - I (4),, CHENNAI vs. M/S. NITHYASUDHA COMBINES,, CHENNAI

In the result, both the appeals filed by the Revenue as well as Cross Objections filed by the assessee are dismissed

ITA 576/CHNY/2020[2015-16]Status: DisposedITAT Chennai06 May 2022AY 2015-16

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.576 & 577/Chny/2020 िनधा"रण वष"/Assessment Year: 2015-16 & C.O. Nos. 06 & 07/Chny/2021 [In I.T.A. No. 576 & 577/Chny/2020] The Income Tax Officer, Vs. M/S. Nithyasudha Combines, Non Corporate Ward 1(4), No. 8/20, Second Cross Street, Chennai – 600 034. Nandanam Extension, Nandanam, Chennai 600 085. [Pan: Aakfn6811A] (अपीलाथ" /Appellant) (""थ"/Respondent/Cross Objector) Department By : Shri Ar V Sreenivasan, Addl. Cit Assessee By : Shri R. Venkata Raman, C.A. सुनवाई की तारीख/ Date Of Hearing : 25.04.2022 घोषणा की तारीख /Date Of Pronouncement : 06.05.2022 आदेश /O R D E R Per V. Durga Rao: Both The Appeals Filed By The Revenue Are Directed Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 2, Chennai, Both Dated 16.12.2019 Relevant To The Assessment Year 2015-16 Passed Against Deletion Of Quantum Addition Made Under Section 68 Of The Income Tax Act, 1961 [“Act” In Short] As Well As Deletion Of Penalty Levied Under Section 271(1)(C) Of The Act. The First

For Appellant: Shri R. Venkata Raman, C.AFor Respondent: Shri AR V Sreenivasan, Addl. CIT
Section 143(1)Section 143(3)Section 271(1)(c)Section 68

68 of the Income Tax Act, 1961 [“Act” in short] as well as deletion of penalty levied under section 271(1)(c) of the Act. The first 2 I.T.A. Nos.576 & 577/Chny/20 & C.O. Nos.06 & 07/Chny/21 effective ground raised in the appeal of the Revenue [ground No. 2 to 4] is against the delay condoned

ITO, NCW - I (4),, CHENNAI vs. M/S. NITHYASUDHA COMBINES,, CHENNAI

In the result, both the appeals filed by the Revenue as well as Cross Objections filed by the assessee are dismissed

ITA 577/CHNY/2020[2015-16]Status: DisposedITAT Chennai06 May 2022AY 2015-16

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.576 & 577/Chny/2020 िनधा"रण वष"/Assessment Year: 2015-16 & C.O. Nos. 06 & 07/Chny/2021 [In I.T.A. No. 576 & 577/Chny/2020] The Income Tax Officer, Vs. M/S. Nithyasudha Combines, Non Corporate Ward 1(4), No. 8/20, Second Cross Street, Chennai – 600 034. Nandanam Extension, Nandanam, Chennai 600 085. [Pan: Aakfn6811A] (अपीलाथ" /Appellant) (""थ"/Respondent/Cross Objector) Department By : Shri Ar V Sreenivasan, Addl. Cit Assessee By : Shri R. Venkata Raman, C.A. सुनवाई की तारीख/ Date Of Hearing : 25.04.2022 घोषणा की तारीख /Date Of Pronouncement : 06.05.2022 आदेश /O R D E R Per V. Durga Rao: Both The Appeals Filed By The Revenue Are Directed Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 2, Chennai, Both Dated 16.12.2019 Relevant To The Assessment Year 2015-16 Passed Against Deletion Of Quantum Addition Made Under Section 68 Of The Income Tax Act, 1961 [“Act” In Short] As Well As Deletion Of Penalty Levied Under Section 271(1)(C) Of The Act. The First

For Appellant: Shri R. Venkata Raman, C.AFor Respondent: Shri AR V Sreenivasan, Addl. CIT
Section 143(1)Section 143(3)Section 271(1)(c)Section 68

68 of the Income Tax Act, 1961 [“Act” in short] as well as deletion of penalty levied under section 271(1)(c) of the Act. The first 2 I.T.A. Nos.576 & 577/Chny/20 & C.O. Nos.06 & 07/Chny/21 effective ground raised in the appeal of the Revenue [ground No. 2 to 4] is against the delay condoned

SMT. SHARMILA S. JAIN,,CHENNAI vs. DCIT, CC - 2 (1),, CHENNAI

2400/CHNY/2019

ITA 444/CHNY/2020[2011-12]Status: DisposedITAT Chennai20 May 2022AY 2011-12

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that these assessments are unabated and assumption of jurisdiction by the AO u/s.153A / 153C of the Act is without jurisdiction, as no search material was found or seized during the course of search. S.NO

SMT. SHARMILA S. JAIN,,CHENNAI vs. DCIT, CC - 2 (1),, CHENNAI

2400/CHNY/2019

ITA 445/CHNY/2020[2012-13]Status: DisposedITAT Chennai20 May 2022AY 2012-13

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that these assessments are unabated and assumption of jurisdiction by the AO u/s.153A / 153C of the Act is without jurisdiction, as no search material was found or seized during the course of search. S.NO

SMT. SHARMILA S. JAIN,,CHENNAI vs. DCIT, CC - 2 (1),, CHENNAI

2400/CHNY/2019

ITA 435/CHNY/2020[2008-09]Status: DisposedITAT Chennai20 May 2022AY 2008-09

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that these assessments are unabated and assumption of jurisdiction by the AO u/s.153A / 153C of the Act is without jurisdiction, as no search material was found or seized during the course of search. S.NO

SMT. SHARMILA S. JAIN,,CHENNAI vs. DCIT, CC - 2 (1),, CHENNAI

2400/CHNY/2019

ITA 446/CHNY/2020[2013-14]Status: DisposedITAT Chennai20 May 2022AY 2013-14

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that these assessments are unabated and assumption of jurisdiction by the AO u/s.153A / 153C of the Act is without jurisdiction, as no search material was found or seized during the course of search. S.NO

M/S. SHREE BATTERY HOUSE,,CHENNAI vs. DCIT, CENTRAL CIRCLE - 2 (1),, CHENNAI

2400/CHNY/2019

ITA 2588/CHNY/2019[2011-12]Status: DisposedITAT Chennai20 May 2022AY 2011-12

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that these assessments are unabated and assumption of jurisdiction by the AO u/s.153A / 153C of the Act is without jurisdiction, as no search material was found or seized during the course of search. S.NO

SMT. SHARMILA S. JAIN,,CHENNAI vs. DCIT, CC - 2 (1),, CHENNAI

2400/CHNY/2019

ITA 439/CHNY/2020[2012-13]Status: DisposedITAT Chennai20 May 2022AY 2012-13

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that these assessments are unabated and assumption of jurisdiction by the AO u/s.153A / 153C of the Act is without jurisdiction, as no search material was found or seized during the course of search. S.NO

SMT. SHARMILA S. JAIN,,CHENNAI vs. DCIT, CC - 2 (1),, CHENNAI

2400/CHNY/2019

ITA 438/CHNY/2020[2011-12]Status: DisposedITAT Chennai20 May 2022AY 2011-12

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that these assessments are unabated and assumption of jurisdiction by the AO u/s.153A / 153C of the Act is without jurisdiction, as no search material was found or seized during the course of search. S.NO

SMT. SHARMILA S. JAIN,,CHENNAI vs. DCIT, CC - 2 (1),, CHENNAI

2400/CHNY/2019

ITA 434/CHNY/2020[2013-14]Status: DisposedITAT Chennai20 May 2022AY 2013-14

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that these assessments are unabated and assumption of jurisdiction by the AO u/s.153A / 153C of the Act is without jurisdiction, as no search material was found or seized during the course of search. S.NO

SMT. SHARMILA S. JAIN,,CHENNAI vs. DCIT, CC - 2 (1),, CHENNAI

2400/CHNY/2019

ITA 443/CHNY/2020[2010-11]Status: DisposedITAT Chennai20 May 2022AY 2010-11

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that these assessments are unabated and assumption of jurisdiction by the AO u/s.153A / 153C of the Act is without jurisdiction, as no search material was found or seized during the course of search. S.NO

SMT. SHARMILA S. JAIN,,CHENNAI vs. DCIT, CC - 2 (1),, CHENNAI

2400/CHNY/2019

ITA 440/CHNY/2020[2013-14]Status: DisposedITAT Chennai20 May 2022AY 2013-14

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that these assessments are unabated and assumption of jurisdiction by the AO u/s.153A / 153C of the Act is without jurisdiction, as no search material was found or seized during the course of search. S.NO

SMT. SHARMILA S. JAIN,,CHENNAI vs. DCIT, CC - 2 (1),, CHENNAI

2400/CHNY/2019

ITA 441/CHNY/2020[2008-09]Status: DisposedITAT Chennai20 May 2022AY 2008-09

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that these assessments are unabated and assumption of jurisdiction by the AO u/s.153A / 153C of the Act is without jurisdiction, as no search material was found or seized during the course of search. S.NO

SMT. SHARMILA S. JAIN,,CHENNAI vs. DCIT, CC - 2 (1),, CHENNAI

2400/CHNY/2019

ITA 437/CHNY/2020[2010-11]Status: DisposedITAT Chennai20 May 2022AY 2010-11

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that these assessments are unabated and assumption of jurisdiction by the AO u/s.153A / 153C of the Act is without jurisdiction, as no search material was found or seized during the course of search. S.NO

SHANTHILAL D JAIN,,CHENNAI vs. DCIT, CENTRAL CIRCLE - 2 (1),, CHENNAI

2400/CHNY/2019

ITA 2361/CHNY/2019[2011-12]Status: DisposedITAT Chennai20 May 2022AY 2011-12

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that these assessments are unabated and assumption of jurisdiction by the AO u/s.153A / 153C of the Act is without jurisdiction, as no search material was found or seized during the course of search. S.NO

SMT. SHARMILA S. JAIN,,CHENNAI vs. DCIT, CC - 2 (1),, CHENNAI

2400/CHNY/2019

ITA 436/CHNY/2020[2009-10]Status: DisposedITAT Chennai20 May 2022AY 2009-10

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that these assessments are unabated and assumption of jurisdiction by the AO u/s.153A / 153C of the Act is without jurisdiction, as no search material was found or seized during the course of search. S.NO

SMT. SHARMILA S. JAIN,,CHENNAI vs. DCIT, CC - 2 (1),, CHENNAI

2400/CHNY/2019

ITA 442/CHNY/2020[2009-10]Status: DisposedITAT Chennai20 May 2022AY 2009-10

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that these assessments are unabated and assumption of jurisdiction by the AO u/s.153A / 153C of the Act is without jurisdiction, as no search material was found or seized during the course of search. S.NO