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8 results for “condonation of delay”+ Section 10(38)clear

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Key Topics

Section 153C13Section 153A10Addition to Income6Condonation of Delay3Limitation/Time-bar3Natural Justice3Section 2502Section 143(3)2Section 28

DCIT, CENTRAL CIRCLE, DEHRADUN vs. SWARNGANGA CONSTRUCTION P.LTD, BHILWARA

In the result, both the appeals of the revenue are allowed for statistical purposes

ITA 186/DDN/2019[2012-13]Status: DisposedITAT Dehradun14 Dec 2021AY 2012-13

Bench: Shri R.K. Panda & Shri V.P. Rao

For Appellant: Sh. N.S. Jangpangi, CIT/DRFor Respondent: Sh. Kapil Goel, Advocate
Section 144Section 153CSection 249(3)Section 250(4)Section 271(1)(c)

condonation of delay afresh by speaking order. 6. Ground No. 4 to 14 are relating to admission of additional evidence by the ld. CIT(A) and deletion of additions made by the Assessing Officer on account of unexplained investment in land, unexplained cash credits and unexplained investment on account of loans and advances. 7. There was a search and seizure

2
Section 1442
Reassessment2

HASEEN,HARIDWAR vs. I T O ,WARD 1(3)(1),, HARIDWAR

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

ITA 95/DDN/2026[2017-18]Status: DisposedITAT Dehradun15 Apr 2026AY 2017-18

Bench: Shri Yogesh Kumar U.S & Shri Sanjay Awasthihaseen Vs Ito 38, Gadowali, Bahadarpur Jat, Ward 1(3)(1), Income Tax Haridwar-249404 Office, Yogi Bhawan, Industrial Pan: Aodph1131G Area, Haridwar, Uttarakhand (Applicant) (Respondent) Appellant By Sh. Pankaj Goel, Adv Respondent By Sh. Akash Barnwal, Sr. Dr Date Of Hearing 07.04.2026 Date Of Pronouncement 15 .04.2026 Order Per Yogesh Kumar, U.S. Jm: The Present Appeal Is Filed By The Assessee Against The Order Of Ld.

Section 144BSection 147

38, Gadowali, Bahadarpur Jat, Ward 1(3)(1), Income TAx Haridwar-249404 Office, Yogi Bhawan, Industrial PAN: AODPH1131G Area, Haridwar, Uttarakhand (APPLICANT) (RESPONDENT) Appellant by Sh. Pankaj Goel, adv Respondent by Sh. Akash Barnwal, Sr. DR Date of Hearing 07.04.2026 Date of Pronouncement 15 .04.2026 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against

GYANENDRA PANWAR,DEHRADUN vs. ASST. DIRECTOR OF INCOME TAX, CPC BENGALURU, BENGALURU

In the result, appeal of the assessee is allowed

ITA 238/DDN/2025[2020-21]Status: DisposedITAT Dehradun11 Feb 2026AY 2020-21

Bench: Shri Yogesh Kumar Us & Shr Sanjay Awasthiआ.अ.सं/.I.T.A No.238/Ddn/2025 िनधा"रणवष"/Assessment Year:2017-18 बनाम Gyanendra Panwar, Assistant Director Of Income Nanda Devi Enclave, Badripur, Vs. Tax, Cpc,Ito,Ward 1(3)(4), Dehradun-248005, Uttarakhand. Aaykar Bhawan, 16, Civil Lines, Pan No.Adipp2853R Near Iit Roorkee, Uttarakhand. अपीलाथ" Appellant ""यथ"/Respondent

38. It was the mother’s insistence that the son of appellant was to be married of before she takes her last breath. 6. Marriage of Son: The appellant was too much occupied with the marriage preparations including selection of compatible girl for his son in order to fulfil his mother’s wish. Thereafter the appellant was preoccupied with

PURAN SINGH NEGI,HALDWANI vs. THE ASSIST COMMISSIONER OF INCOME TAX , NANITAL

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

ITA 33/DDN/2020[2016-17]Status: DisposedITAT Dehradun04 Jan 2023AY 2016-17

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.I.T.A. No. 33/Ddn/2020 (A.Y 2016-17)

Section 2Section 28Section 56

delay in filing the present appeal is condoned. 5 Puran Singh Negi 4. Brief facts of the case are that, the assessee filed return for the Assessment Year 2016-17 declaring NIL income. Subsequently, the assessee has filed revised return declaring total income of Rs. 37,17,350/- (after availing deduction under Chapter VI (A) the revised return was selected

SH. NITIN SINGHAL,U.S.NAGAR vs. ITO, U.S.NAGAR

In the result, appeal filed by the Assessee is dismissed

ITA 8/DDN/2024[2015-16]Status: DisposedITAT Dehradun08 Aug 2025AY 2015-16

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No. 08/Ddn/2024 (A.Y 2015-16) Sh. Nitin Singhal Vs. Ito Matta Garg & Co. Chartered U.S. Nagar Accountants, 15, Astley Hall, Ward-2(2)(4), Bajpur, Dehradun, Uttarakhand Udhamsingh Nagar, Pan: Aqwps4877P Uttarakhand, 262401

Section 263

condone the delay of 777 days in filing the present Appeal. 7. Brief facts of the case are that, return of income was filed declaring total income of Rs. 5,37,830/-. An addition of Rs. 2,25,000/- was made in original order u/s 143(3) of the Income Tax Act, 1961 ('Act' for short) passed

RAJESH AGGARWAL ,DEHRADUN vs. THE DEPUTY COMMISSIONER OF INCOME TAX OFFICER, CENTRAL CIRCLE, DEHRADUN

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

ITA 199/DDN/2019[2013-14]Status: DisposedITAT Dehradun23 Jun 2023AY 2013-14
Section 115BSection 132Section 132(4)Section 139(1)Section 153ASection 68

condone the delay and admit the appeals of the assessee for adjudication. 2. As identical issues are involved in all these appeals, they are taken up together and disposed of by this common order for the sake of convenience. AY: 2011-12 3. The assessee has raised the following grounds of appeal: That the Order passed

PAL MINERAL INDUSTRIES (P) LIMITED,HALDWANI vs. DC/ACIT, CENTRAL CIRCLE, HALDWANI, HALDWANI

ITA 105/DDN/2025[2014-2015]Status: DisposedITAT Dehradun12 Mar 2026AY 2014-2015

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 143(3)Section 153ASection 153CSection 250

delay in filing the appeal by 08 days is condoned. 3. Ld.AR for the assessee filed an application for admission of additional grounds of appeal and contended containing that these additional grounds of appeal are purely legal in nature and required no investigation, thus the same be admitted. The additional grounds of appeal are as under:- Ground No. 12 “Because

PAL MINERAL INDUSTRIES (P) LIMITED,HALDWANI vs. DC/ACIT, CENTRAL CIRCLE, HALDWANI, HALDWANI

ITA 106/DDN/2025[2013-2014]Status: DisposedITAT Dehradun12 Mar 2026AY 2013-2014

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 143(3)Section 153ASection 153CSection 250

delay in filing the appeal by 08 days is condoned. 3. Ld.AR for the assessee filed an application for admission of additional grounds of appeal and contended containing that these additional grounds of appeal are purely legal in nature and required no investigation, thus the same be admitted. The additional grounds of appeal are as under:- Ground No. 12 “Because