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7 results for “condonation of delay”+ Section 144Bclear

Sorted by relevance

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Key Topics

Section 14710Addition to Income6Unexplained Money5Condonation of Delay5Section 69A4Natural Justice3Section 270A2Section 143(3)2Section 250

BARUAN SERVICE CO OPERATIVE SOCIETY LIMITED,JAJPUR vs. INCOME TAX OFFICER, JAJPUR WARD, JAJPUR, JAJPUR

In the result, appeal of the assessee stands allowed for statistical\npurposes

ITA 277/CTK/2025[2019-20]Status: DisposedITAT Cuttack02 Jul 2025AY 2019-20
For Appellant: Shri N.R.Biswal, CAFor Respondent: Shri Ashim Kr Chakraborty, CIT DR
Section 142(1)Section 147Section 148Section 250Section 69A

condoned the delay, set aside the CIT(A)'s order, and restored the matter for fresh adjudication.", "result": "Allowed", "sections": ["147", "148", "142(1)", "144", "144B

JINCE KURIAN,SAMBALPUR vs. THE INCOME TAX OFFICER WARD-2(1) SAMBALPUR, SAMBALPUR

2
Section 402
Limitation/Time-bar2

In the result, appeals stand partly allowed for statistical\npurposes

ITA 130/CTK/2025[2013-14]Status: DisposedITAT Cuttack01 Jul 2025AY 2013-14
For Appellant: Shri P.K Mishra, AdvocateFor Respondent: Shri Prateek Ku. Mishra, Sr. DR
Section 147Section 69A

condone the delay of 162 days and admit the appeal for hearing.\n4. We have heard the rival submissions and perused the record of the case. A\nperusal of the impugned order clearly shows that the Id CIT(A), NFAC has given four\nopportunities as is evident from the order at page 3 but the assessee failed to\nresponse

BHAWANIPATNA CENTRAL CO-OPERATIVE BANK LTD,MAHAVIRPADA, BHAWANIPATNA vs. ASSTT. CIT,RANGE-1, SAMBALPUR

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

ITA 334/CTK/2023[2018-19]Status: HeardITAT Cuttack11 Jun 2024AY 2018-19

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalassessment Year : 2018-19

For Appellant: Shri Pradyumna Kumar Sahoo, AdvFor Respondent: Shri Sanjay Kumar, CIT
Section 144Section 147Section 270A

section 144B of the i.T.Act, 1961 was issued on 22.5.2023, which is the impugned order before your honour seeking condonation of delay

JINCE KURIAN,SAMBALPUR vs. THE INCOME TAX OFFICER WARD-2(1), SAMBALPUR, SAMBALPUR

In the result, appeals of the assessee stand partly allowed for statistical purposes

ITA 129/CTK/2025[2013-14]Status: DisposedITAT Cuttack01 Jul 2025AY 2013-14

Bench: S/Shri Duvvuru Rl Reddy(Kz) & Rajesh Kumarassessment Year : 2016-17 Assessment Year : 2013-14 Assessment Year : 2013-14 Jince Kurian Vs. Ito, Ward-2(1), Sambalpur Bishop House, C/O Associate Infra Developers Private Limited Ainthhapali, 768004 Pan/Gir No. Bvppk 7918 G (Appellant) .. ( Respondent) Assessee By : Shri P.K Miishra, Advocate Revenue By : Shri Prateek Ku. Mishra, Sr. Dr Date Of Hearing : 01 /07/2025 Date Of Pronouncement : 01 /07/2025 O R D E R Per Bench The Present Appeals Are Directed At The Instance Of Assessee Against The Order Of Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nafc), New Delhi Nfac), Delhi Dated 21/06/2024 In Appeal No. Cit(A), Sambalpur/10137/2018-19 Passed For Assessment Year 2016-17, Order Dated

For Appellant: Shri P.K Miishra, AdvocateFor Respondent: Shri Prateek Ku. Mishra, Sr. DR
Section 147Section 69A

condone the delay of 162 days and admit the appeal for hearing. 4. We have heard the rival submissions and perused the record of the case. A perusal of the impugned order clearly shows that the ld CIT(A), NFAC has given four opportunities as is evident from the order at page 3 but the assessee failed to response

JINCE KURIAN,SAMBALPUR vs. THE INCOME TAX OFFICER ITO,WARD 2(1),SAMBALPUR, SAMBALPUR

In the result, appeals of the assessee stand partly allowed for statistical purposes

ITA 98/CTK/2025[2016-17]Status: DisposedITAT Cuttack01 Jul 2025AY 2016-17

Bench: S/Shri Duvvuru Rl Reddy(Kz) & Rajesh Kumarassessment Year : 2016-17 Assessment Year : 2013-14 Assessment Year : 2013-14 Jince Kurian Vs. Ito, Ward-2(1), Sambalpur Bishop House, C/O Associate Infra Developers Private Limited Ainthhapali, 768004 Pan/Gir No. Bvppk 7918 G (Appellant) .. ( Respondent) Assessee By : Shri P.K Miishra, Advocate Revenue By : Shri Prateek Ku. Mishra, Sr. Dr Date Of Hearing : 01 /07/2025 Date Of Pronouncement : 01 /07/2025 O R D E R Per Bench The Present Appeals Are Directed At The Instance Of Assessee Against The Order Of Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nafc), New Delhi Nfac), Delhi Dated 21/06/2024 In Appeal No. Cit(A), Sambalpur/10137/2018-19 Passed For Assessment Year 2016-17, Order Dated

For Appellant: Shri P.K Miishra, AdvocateFor Respondent: Shri Prateek Ku. Mishra, Sr. DR
Section 147Section 69A

condone the delay of 162 days and admit the appeal for hearing. 4. We have heard the rival submissions and perused the record of the case. A perusal of the impugned order clearly shows that the ld CIT(A), NFAC has given four opportunities as is evident from the order at page 3 but the assessee failed to response

ODISHA INDUSTRIAL INFRASTRUCTURE DEVELOPMENT CORPORATION(IDCO),BHUBANESWAR vs. DY COMMISSIONER OF INCOME TAX, CIRCLE-4(1), BHUBANESWAR, BHUBANESWAR

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

ITA 365/CTK/2024[2015-16]Status: DisposedITAT Cuttack11 Nov 2024AY 2015-16

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अपील सं/Ita No.365/Ctk/2024 (िनधा"रण वष" / Assessment Year : 2015-2016) M/S Odisha Industrial Infrastructure Vs Dcit, Circle-4(1), Bhubaneswar Development Corporation, Idco Tower, Janpath, Bhubaneswar Pan No. : Aaaat 2619 K (अपीलाथ" /Appellant) .. (""यथ" / Respondent) िनधा"रती क" ओर से /Assessee By : Shri Bibekananda Mohanty, Ca राज"व क" ओर से /Revenue By : Dr. Abani Kanta Nayak, Cit-Dr सुनवाई क" तारीख / Date Of Hearing : 12/11/2024 घोषणा क" तारीख/Date Of Pronouncement : 12/11/2024 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 25.05.2023, Passed In Appeal No.Cit(A), Bhubaneswar-2/10971/2017-18 Vide Din & Order No.Itba/Nfac/S/250/2023-24/1053183739(1) For The Assessment Year 2015-2016. 2. On Perusal Of The Appeal Record, We Found That The Appeal Of The Assessee Has Been Filed Belatedly By 409 Days. In This Regard, The Assessee Has Filed Condonation Application Along With Affidavit Stating Sufficient Reasons For Delay In Filing The Present Appeal. The Contents Of The Affidavit Filed By The Assessee Are As Under :-

For Appellant: Shri Bibekananda Mohanty, CAFor Respondent: Dr. Abani Kanta Nayak, CIT-DR
Section 143(3)Section 250Section 37(1)Section 40

delay in filing the present appeal is hereby condoned and the appeal is heard finally. 5. The assessee has raised following grounds of appeal :- 1. That, the assessment order U/s 143(3) read with 144B and U/s. 250 of the Income Tax Act, 1961 is against law, weight of evidences and probabilities of the case. 2. The appellant being

INCOME TAX OFFICER, BHAWANIPATNA vs. RAJESH HANS, KHARIAR ROAD

In the result, appeal of the revenue stands dismissed

ITA 355/CTK/2024[2018-19]Status: DisposedITAT Cuttack23 Sept 2024AY 2018-19

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalassessment Year : 2018-19 Income Tax Officer, Puruna Income Tax Officer, Puruna Vs. Rajesh Hans, Ward No.189, Rajesh Hans, Ward No.189, Pada, Bhawanipatna, Dist: Pada, Bhawanipatna, Dist: High School Pada, Khariar High School Pada, Khariar Kalahandi Road, Diost: Nuapada Road, Diost: Nuapada Pan/Gir No. No.Atwph 9565 L (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Partha Nayak, Ca , Ca Revenue By : Shri Sanjay Kumar, Cit Sanjay Kumar, Cit Dr Date Of Hearing : 23/9/202 24 Date Of Pronouncement : 23/9/20 024 O R D E R

For Appellant: Shri Partha Nayak, CAFor Respondent: Shri Sanjay Kumar, CIT
Section 144BSection 147

condone the delay of 18 days and admit the appeal for adjudication. 4. Grounds of appeal raised are as under: “1. Whether on the facts and circumstances of the cases and in law, the Ld CIT(A) is justified in deleting the addition made by the AOP under the head unexplained money of Rs. 3,40,35,866/- without appreciating