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4 results for “condonation of delay”+ Rectification u/s 154clear

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Key Topics

Section 1544Rectification u/s 1544Section 1442Addition to Income2Natural Justice2Condonation of Delay2

MUKUL GARG,HARIDWAR vs. ITO, ROORKEE

In the result, the Appeal of the Assessee is partly allowed for

ITA 32/DDN/2025[2021-22]Status: DisposedITAT Dehradun13 Aug 2025AY 2021-22

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No. 32/Ddn/2025 (A.Y 2021-22) Mukul Garg, Vs. Income Tax Officer 383/1, Jadugar Road, Civil Roorkee Lines, Roorkee H. O., Uttarakhand Haridwar, Uttarakhand, India, 247667 Pan: Afdpg7612J Appellant Respondent Assessee By Sh. Rajiv Sahni, Ca Revenue By Sh. A. S. Rana, Sr. Dr Date Of Hearing 07/08/2025 Date Of Pronouncement 13/08/2025

Section 154Section 154A

u/s 154 of the Act dated29/07/2022, the Assessee preferred Appeal before the Ld. CIT(A) with a delay of 514 days. The Assessee in his application for condonation of delay filed before the Ld. CIT(A) assigned following reason:- ‘we had accepted addition for Rs. 36190/- and had deposited due tax on it along with disapproving the demand on balance

MR. AMAN AGARWAL,RUDRAPUR vs. ITO, RUDRAPUR

In the result, the Appeal of the Assessee is partly allowed for

ITA 237/DDN/2024[2017-18]Status: DisposedITAT Dehradun08 Aug 2025AY 2017-18

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No. 237/Ddn/2024 (A.Y 2017-18) Mr.Aman Agarwal Vs. Income Tax Officer Plot No. B 06, Street No. 02, 2(1)(4)(, Rudrapur, Income Near Shiv Mandir, Model Tax Office, Rudrapur- Colony, Rudrapur, 263153, 263153, Uttarakhand Uttarakhand Pan: Aoppa3091L Appellant Respondent Assessee By None Revenue By Sh. Amar Pal Singh, Sr. Dr Date Of Hearing 05/08/2025 Date Of Pronouncement 08/08/2025

Section 144Section 147Section 154Section 69A

rectification of mistake then application u/s 154 of the Income Tax is to be filed.’ However, the Ld. CIT(A) has not condoned the delay

SH. AJAY BHARGAVA,ROORKEE vs. ITO, W-1(3)(40, ROORKEE

In the result, the Appeal of the Assessee is partly allowed for

ITA 113/DDN/2025[2021-22]Status: DisposedITAT Dehradun26 Sept 2025AY 2021-22

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No. 113/Ddn/2025 (A.Y 2021-22) Ajay Bhargava V Ito Purwawali, Railway Road, S Ward-1(3) Ganeshpur, Roorkee, Utarakhand 16, Civil Lines, Pan: Accpb1138J Roorkee, Utttarakhand, Appellant Respondent Assessee By Sh. Rajiv Sahni, Ca Revenue By Sh. Mohan Lal Joshi, Sr. Dr Date Of Hearing 10/09/2025 Date Of Pronouncement 26/09/2025 Order Per Yogesh Kumar, U.S. Jm: The Present Appeal Is Filed By The Assessee Against The Order Of Ld. Commissioner Of Income Tax (Appeals/ National Faceless Appeal

Section 154

rectification order u/s 154 of the Income Tax Act, 1961 ('Act' for short) came to be passed on 27/05/2024 by raising demand of Rs. 3,50,230/-. As against the order dated 27/05/2024, Assessee preferred the Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 21/11/2024, dismissed the Appeal filed by the Assessee on delay

JAI KISSAN FOODS,KASHIPUR vs. WARD-2(2)(1) KASHIPUR, KASHIPUR

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

ITA 38/DDN/2026[2022-23]Status: DisposedITAT Dehradun12 Mar 2026AY 2022-23

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal[Assessment Year : 2022-23] Jai Kisan Foods Vs Ward-2(2)(1) Village Nijhraudham Singh Kashipur Nagar, Kashipur, Uttarakhand Uttarakhand Pan-Aaofj0629G Appellant Respondent Appellant By Shri Soumya Bumb, Ca Respondent By Shri Amar Pal Singh, Sr. Dr Date Of Hearing 11.03.2026 Date Of Pronouncement 12.03.2026 Order Per Bench: The Present Appeal Is Filed By Assessee Against The Order Dated 16.12.2025 Passed By Ld. Commissioner Of Income Tax (A)/Addl/Jcit(A)-13, Mumbai [“Ld. Cit(A)”] Passed U/S 250 Of The Income Tax Act, 1961 [“The Act”] Against The Rectification Order Dated 15.10.2024 Passed U/S 154 Of The Act Pertaining To Assessment Year 2022-23. 2. Heard The Contentions Of Both The Parties & Perused The Material Available On Record. Ld. Cit(A) Dismissed The Appeal Of The Assessee By Not Condoning The Delay Of 267 Days. From The Perusal Of The Appeal Memo Filed Before Ld. Cit(A) In Form No. 35 As Well As Order Of Ld. Cit(A), It Is Observed That The Assessee Has Not Tendered Any Valid Explanation For Delay In Filing The Appeal.

Section 154Section 250

rectification order dated 15.10.2024 passed u/s 154 of the Act pertaining to Assessment Year 2022-23. 2. Heard the contentions of both the parties and perused the material available on record. Ld. CIT(A) dismissed the appeal of the assessee by not condoning the delay