BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

7 results for “condonation of delay”+ Section 46Aclear

Sorted by relevance

Delhi120Kolkata99Mumbai84Chennai77Amritsar62Ahmedabad59Hyderabad57Jaipur42Pune30Lucknow26Patna24Bangalore18Indore17Chandigarh16Surat15Rajkot14Visakhapatnam8Cuttack7Allahabad6Jodhpur5Guwahati5Agra4Calcutta4Cochin3Raipur2Jabalpur2Varanasi2Dehradun1

Key Topics

Addition to Income6Section 2505Section 114Limitation/Time-bar4Section 143(3)3Section 683Section 1443Condonation of Delay3Section 249(2)

MR. NARENDRA KUMA RBAL,KEONJHAR vs. INCOME TAX OFFICER, KEONJHAR WARD, KEONJHAR

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

ITA 178/CTK/2025[2011-12]Status: HeardITAT Cuttack28 May 2025AY 2011-12

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250

condone the delay and admit the appeal for adjudication. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: “A. For that, the order of the forums below are illegal absurd, improper and excessive in the facts and circumstances of the case, hence the orders passed are liable to be deleted. B. For that

ACIT, CIRCLE-2(2), BHUBANESWAR, BHUBANESWAR vs. M/S. SRB CONSULTANCY PVT. LTD., BHUBANESWAR

In the result, appeal filed by the assessee is partly allowed for

ITA 504/CTK/2013[2010-11]Status: DisposedITAT Cuttack
2
Section 12A2
Section 572
16 Jun 2017
AY 2010-11

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2010-2011

For Appellant: Shri D.K.Mohanty, ARFor Respondent: Shri Kunal Singh, CIT DR

section 35D(1) of the Act and 35D(2) of the Act. Therefore, we set aside the order of the CIT(A) and restore the issue back to his file for adjudication of the issue afresh in the light of the discussion made hereinabove after allowing reasonable opportunity of hearing to the assessee. Hence, this ground is allowed for statistical

URMILA KISHAN,ANGUL vs. COMMISSIONER OF INCOME-TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE (NFAC)

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

ITA 191/CTK/2025[2018-19]Status: DisposedITAT Cuttack12 Jun 2025AY 2018-19

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra

Section 143(3)Section 250Section 68

delay and admit the appeal for adjudication. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal which are more in the nature of submissions than the grounds of appeal but are reproduced as under: “1. Unjustified Addition of Unsecured Loans u/s 68 of the Act, Ld. AO has erred in facts and has added

DCIT (EXEMPTIONS), BHUBANESWAR vs. M/S. NILAKANTHA EDUCATIONAL AND CHARITABLE TRUST, BHUBANESWAR

In the result, appeal of the revenue is dismissed

ITA 336/CTK/2017[2009-10]Status: DisposedITAT Cuttack22 Oct 2021AY 2009-10

Bench: S/ S/Shri Chandra Mohan Garg, Judicial & Manish Borad & Manish Borad & Manish Boradassessment Year : 2009-2010 2010 Dcit (Exemptions), Dcit (Exemptions), Vs. M/S. Nilakantha Educational & M/S. Nilakantha Educational & Bhubaneswar. Bhubaneswar. Charitable Trust, At: Anantpur, Charitable Trust, At: Anantpur, Po: Phulnakhara, Dist:Khurda Po: Phulnakhara, Dist:Khurda Pan/Gir No. No.Aaatn 4043 J (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : None Revenue By : Shri M.K.Gautam, Cit (Dr) Date Of Hearing : 21 /10/ 20 / 2021 Date Of Pronouncement : 22 /10 10/2021 O R D E R

For Appellant: NoneFor Respondent: Shri M.K.Gautam
Section 11Section 12ASection 143(1)Section 253(5)

46A of the IT Rules.” 3. The appeal is time barred by 1510 days. The revenue has filed condonation petition u/s.253(5) of the Income tax Act, 1961, wherein, it is stated that the appellate order dated 27.3.2013 passed by the ld CIT(A)-II, Bhubaneswar was received in the office of CIT on 13.5.2013. However, due to restructuring

SURESH KUMAR SOMANI,MALKANGIRI vs. ASSISTANT COMMISSIONER OF INCOME TAX, BERHAMPUR, BERHAMPUR

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

ITA 55/CTK/2025[2017-18]Status: DisposedITAT Cuttack21 Nov 2025AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Vice- & Shri Rajesh Kumarita No.55 /Ctk/2025 Assessment Year: 2017-18 Suresh Kumar Somani…………………………………................……….……Appellant Motu Road, Korukonda B.O, Alur, Malkangiri (Odisha), Odissa - 764045.. [Pan: Acxps8005Q] Vs. Acit, Berhampur………....………..…………………………...……...…..…..Respondent Appearances By: Shri R. B. Doshi, Ar, Appeared On Behalf Of The Appellant. Shri Vijay Singh, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : August 19, 2025 Date Of Pronouncing The Order : November 21, 2025 Order Per Rajesh Kumar: This Appeal Filed By The Assessee Is Directed Against The Order Dated 22.03.2024 Of The National Faceless Appeal Centre [‘Cit(A)’] Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”) For The Assessment Year 2017–18. 2. The Appeal Has Been Filed By The Assessee With A Delay Of 228 Days. The Assessee Has Filed An Affidavit For Condonation Of The Delay. After Considering The Reasons Cited In The Affidavit For Condonation Of Delay, We Find That The Reasons Are Valid & Consequently, The Delay In Filing The Appeal Is Hereby Condoned & We Proceed To Dispose Of The Appeal On Merits.

Section 143(2)Section 250Section 40A(3)

delay in filing the appeal is hereby condoned and we proceed to dispose of the appeal on merits. ITA No.55 /CTK/2025 Suresh Kumar Somani 3. Brief facts of the case are that the assessee is an individual and engaged in the business of rice milling and filed return of income for the assessment year under consideration declaring total income

VAIBHAV RONOKA,BHUBANESWAR vs. ITO, WARD-4(1), BHUBANESWAR

In the result, appeal is partly allowed

ITA 137/CTK/2019[2012-13]Status: DisposedITAT Cuttack31 Dec 2019AY 2012-13

Bench: Shri Before Shri Chandra Mohan Garg, Judicialassessment Year : 2012-2013 2013 Vaibhav Raonka Vaibhav Raonka, C/O. Hardware Vs. Ito, Ward 4(1), Bhubaneswar. Ito, Ward 4(1), Bhubaneswar. Junction, Junction, Plot Plot No.49, No.49, Ashok Ashok Nagar, Janpath, Bhubaneswar. Nagar, Janpath, Bhubaneswar. Pan/Gir No. No.Aixpr 3837 M (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri S.K.Agarwal S.K.Agarwal, Ar Revenue By : Shri J.K.Lenka , Dr Date Of Hearing : 24/12/ 201 / 2019 Date Of Pronouncement : 31/1 12/ 2019 O R D E R

For Appellant: Shri S.K.AgarwalFor Respondent: Shri J.K.Lenka
Section 133(6)

condone the delay in filing the appeal and admit the same for adjudication delay in filing the appeal and admit the same for adjudication delay in filing the appeal and admit the same for adjudication. P a g e 1 | 6 Assessment Year : 2012-2013 3. The grounds raised by the assessee are as under: “1. That

SARASWATI SISHU MANDIR,DHENKANAL vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENTDEPARTMENT, BHUBANESWAR

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

ITA 17/CTK/2025[2020-21]Status: HeardITAT Cuttack28 May 2025AY 2020-21

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra

Section 12ASection 143(2)Section 143(3)Section 144Section 147Section 249(2)Section 250Section 57

condone the delay of 140days. Therefore, we request to set aside the appeal order and restore the matter to the Assessing officer for adjudication u/s 147. 3. For that, on the facts and circumstance of the case, the ld. CIT(A) has erred in law, by not admitting the appeal of the assessee considering that the appeal is not maintainable