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3 results for “condonation of delay”+ Section 56(2)(vii)clear

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Key Topics

Section 376Section 143(3)4Section 1484Section 1474Addition to Income3Condonation of Delay3Section 143(1)2Section 1542Reassessment

MR. SAGIR ALAM KHAN,KEONJHAR vs. INCOME TAX OFFICER, KEONJHAR WARD, , KEONJHAR

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

ITA 354/CTK/2025[2017-18]Status: DisposedITAT Cuttack11 Aug 2025AY 2017-18

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.354/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Mr. Sagir Alam Khan, Vs Ito, Keonjhar Ward, Keonjhar At : Magurgadia, Po: Keonjhargarh Dist : Keonjhar-758001 Pan No. : Anvpk 1400 E (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Shri B.R.Panda, Advocate राजस्व की ओर से /Revenue By : Shri Vijay Singh, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 11/08/2025 घोषणा की तारीख/Date Of Pronouncement : 11/08/2025

For Appellant: Shri B.R.Panda, AdvocateFor Respondent: Shri Vijay Singh, Sr. DR
Section 56(2)(vii)Section 69

delay of 161 days in filing the present appeal by the assessee is condoned and the appeal is admitted for hearing. 3. It was submitted by the ld. AR that the assessee is engaged in the business of footwear. The assessee had purchased a property for Rs.14 2 lakhs whereas the actual value has been shown at Rs.22 lakhs

2
Reopening of Assessment2

KALINGA MINING CORPORATION,CUTTACK vs. A.C.I.T., CIRCLE-2(1), CUTTACK

In the result, both appeals of the assessee are allowed

ITA 373/CTK/2023[2008-09]Status: DisposedITAT Cuttack29 Aug 2024AY 2008-09
For Appellant: Shri P.K.Jesthi & Tarun Patnaik, AdvsFor Respondent: Shri Sanjay Kumar, CIT-DR
Section 143(1)Section 143(3)Section 147Section 148Section 154Section 37

condone the delay of 2761 days in filing the present appeals and both the appeals of the assessee are heard on merits. 3. As the issues involved in both the years under appeal are common and the grounds taken by the assessee are also similar, therefore, both the appeals are decided together. For the sake of convenience, facts and grounds

KALINGA MINING CORPORATION,CUTTACK vs. A.C.I.T, CIRCLE-2(1), CUTTACK

In the result, both appeals of the assessee are allowed

ITA 374/CTK/2023[2009-10]Status: DisposedITAT Cuttack29 Aug 2024AY 2009-10
For Appellant: Shri P.K.Jesthi & Tarun Patnaik, AdvsFor Respondent: Shri Sanjay Kumar, CIT-DR
Section 143(1)Section 143(3)Section 147Section 148Section 154Section 37

condone the delay of 2761 days in filing the present appeals and both the appeals of the assessee are heard on merits. 3. As the issues involved in both the years under appeal are common and the grounds taken by the assessee are also similar, therefore, both the appeals are decided together. For the sake of convenience, facts and grounds