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4 results for “condonation of delay”+ Section 260clear

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Chennai77Kolkata53Mumbai49Bangalore36Delhi35Raipur27Jaipur26Pune25Hyderabad18Chandigarh17Visakhapatnam14Ahmedabad14Cochin13Panaji11SC10Surat9Rajkot5Varanasi5Indore5Cuttack4Nagpur3Patna3Agra2Amritsar2A.K. SIKRI N.V. RAMANA1Lucknow1Allahabad1Guwahati1

Key Topics

Section 26312Section 26012Section 119Section 12A6Section 11(1)(a)3Charitable Trust3Exemption3Deduction3Limitation/Time-bar3

SATYA NARAYANA PRUSTY,RAJ RANAPUR vs. ITO KHURDA WARD, KHURDA

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

ITA 311/CTK/2023[2017-18]Status: DisposedITAT Cuttack02 Jan 2024AY 2017-18

Bench: Shri George Mathanआयकर अऩीऱ सं/Ita No.311/Ctk/2023 (ननधाारण वषा / Assessment Year :2017-2018) Satyanarayan Prusty, Vs Ito, Khurda C/O- Raj Ranapur, Nayagarh Pan No. :Adwpp 5099 F (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee By : Shri Dulal Narayan Jethi & Shri Natabar Panda, Advocates राजस्व की ओर से /Revenue By : Shri S.C.Mohanty, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 02/01/2024 घोषणा की तारीख/Date Of Pronouncement : 02/01/2024 आदेश / O R D E R This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 24.11.2022, Passed In Din & Order No.Itba/Nfac/S/250/2022- 23/1047613346(1) For The Assessment Year 2017-2018. 2. It Was The Submission Of The Ld. Ar That The Appeal Filed By The Assessee Is Delayed By 260 Days For Which The Assessee Has Filed Necessary Condonation Petition Along With Affidavit. The Ld. Ar Submitted That The Delay Was On Account Of Non-Submission Of The Original Hard Copy Of The Orders. It Was The Submission That As There Was Confusion In Regard To Filing Of The Appeal Electronically & Physically, This Issue Had Come Up & Immediately When The Defect Was Brought To Attention, The Assessee Has Rectified The Same & It Was The Prayer That The Delay May Be Condoned.

For Appellant: Shri Dulal Narayan Jethi &For Respondent: Shri S.C.Mohanty, Sr. DR
Section 144Section 44A
Revision u/s 2633
Section 44A(2)(i)

delay in filing the appeal of 260 days stands condoned and the appeal is disposed on merits. 4. It was submitted by the ld. AR that the assessee is in the business of dealing in spare parts for auto rickshaw and motorcycles. It was the submission that the turnover of the assessee was in the range of above Rs.50 lakhs

PARADIP PORT AUTHORITY,JAGATSINGHPUR vs. DCIT,CIRCLE-1(1), CUTTACK

In the result, all the three appeals of the assessee are allowed

ITA 208/CTK/2024[2003-04]Status: DisposedITAT Cuttack25 Sept 2024AY 2003-04
Section 11Section 11(1)(a)Section 12ASection 260Section 263

delay should be condoned. 5. Consequent upon the order of the Hon'ble High Court of Orissa and after due consideration of the submission of the assessee, the total income of the assessee was computed as Rs.Nil after allowing the benefit of exemption u/s 11 of the Act for all the subject assessment years. Copy of the order dated

PARADIP PORT AUTHORITY,JAGATSINGHPUR vs. DCIT,CIRCLE-1(1), CUTTACK

In the result, all the three appeals of the assessee are allowed

ITA 209/CTK/2024[2004-05]Status: DisposedITAT Cuttack25 Sept 2024AY 2004-05
Section 11Section 11(1)(a)Section 12ASection 260Section 263

delay should be condoned. 5. Consequent upon the order of the Hon'ble High Court of Orissa and after due consideration of the submission of the assessee, the total income of the assessee was computed as Rs.Nil after allowing the benefit of exemption u/s 11 of the Act for all the subject assessment years. Copy of the order dated

PARADIP PORT AUTHORITY,JAGATSINGHPUR vs. DCIT,CIRCLE1(1), CUTTACK

In the result, all the three appeals of the assessee are allowed

ITA 210/CTK/2024[2005-06]Status: DisposedITAT Cuttack25 Sept 2024AY 2005-06
Section 11Section 11(1)(a)Section 12ASection 260Section 263

delay should be condoned. 5. Consequent upon the order of the Hon'ble High Court of Orissa and after due consideration of the submission of the assessee, the total income of the assessee was computed as Rs.Nil after allowing the benefit of exemption u/s 11 of the Act for all the subject assessment years. Copy of the order dated