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.

19 results for “condonation of delay”+ Section 11(1)(d)clear

Sorted by relevance

Chennai2,202Mumbai1,896Delhi1,310Bangalore1,020Kolkata929Ahmedabad595Jaipur578Pune520Hyderabad516Surat318Visakhapatnam261Nagpur255Indore236Lucknow210Cochin210Karnataka206Chandigarh197Raipur161Cuttack146Rajkot137Panaji112Amritsar106SC54Patna52Calcutta41Guwahati40Allahabad35Jodhpur26Varanasi23Jabalpur22Dehradun19Telangana18Agra18Ranchi15Orissa5Kerala5Rajasthan5Himachal Pradesh4A.K. SIKRI ROHINTON FALI NARIMAN2R.M. LODHA ANIL R. DAVE1Andhra Pradesh1A.K. SIKRI N.V. RAMANA1Gauhati1DIPAK MISRA R.K. AGRAWAL PRAFULLA C. PANT1

Key Topics

Section 10(46)25Section 1020Condonation of Delay18Section 119(2)(b)12Section 143(1)10Section 153C10Exemption8Section 1487Section 263

NARENDER KUMAR JAIN,RISHIKESH vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(4)(1), RISHIKESH

In the result, the Appeal of the Assessee is allowed for statistical purpose

ITA 35/DDN/2020[2015-16]Status: DisposedITAT Dehradun29 Apr 2022AY 2015-16

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar U.S.Assessment Year: 2015-16

For Appellant: Shri K. K. Juneja, AdvFor Respondent: Smt. Poonam Sharma, Sr.DR
Section 143Section 249

D India Ltd., Vs. JCIT, [2006] 287 ITR 555 (Mad) wherein the delay was condoned. Therefore, without expressing anything on the merit of the case, we inclined to remit the file of the CIT(A) with a direction to condone the delay and decide the appeal on merit after providing reasonable opportunity of being heard to both the sides. Thus

NARENDER KUMAR JAIN,RISHIKESH vs. THE INCOME TAX, CIRCLE-1(4)(1), RISHIKESH

In the result, the Appeal of the Assessee is allowed for statistical purpose

5
Section 45
Limitation/Time-bar4
Addition to Income4
ITA 36/DDN/2020[2016-17]Status: DisposedITAT Dehradun29 Apr 2022AY 2016-17

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar U.S.Assessment Year: 2015-16

For Appellant: Shri K. K. Juneja, AdvFor Respondent: Smt. Poonam Sharma, Sr.DR
Section 143Section 249

D India Ltd., Vs. JCIT, [2006] 287 ITR 555 (Mad) wherein the delay was condoned. Therefore, without expressing anything on the merit of the case, we inclined to remit the file of the CIT(A) with a direction to condone the delay and decide the appeal on merit after providing reasonable opportunity of being heard to both the sides. Thus

ABHISHEK AGARWAL,DEHRADUN vs. ITO, W01(1)(1), DEHRADUN

In the result, both the appeals filed by the assessee stands partly allowed for statistical purposes

ITA 103/DDN/2025[2013-14]Status: DisposedITAT Dehradun12 Sept 2025AY 2013-14

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalita No.104/Ddn/2025 (Assessment Year 2015-16) Abhishek Agarwal, Income Tax Officer, Near Town Area Office, Ward-1(1)(1), Doiwala, Distt Dehradun, Vs. Dehradun. Uttarakhand-248140. Pan-Alzpa7733L (Appellant) (Respondent) Assessee By Shri Rajiv Sahni, Ca Department By Shri A.S. Rana, Sr. Dr Date Of Hearing 08/09/2025 Date Of Pronouncement 12/09/2025

D E R PER MANISH AGARWAL, AM: Both the appeals are filed by the Assessee against the orders of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC) Delhi (‘the Ld. CIT(A)’ for short) both dated 26.06.2024 for Assessment Years 2013-14 and 2015-16. 2. From the perusal of the records, it is found that

SWAMI SATYAPRAKASHNAND SHIV MANDIR TRUST,UDHAM SINGH NAGAR vs. AO (EXEMPTION), DEHRADUN

In the result, the appeal filed by assessee is allowed

ITA 93/DDN/2024[2022-23]Status: DisposedITAT Dehradun23 Apr 2025AY 2022-23

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singhassessment Year: 2022-23 Swami Satyaprakashanand Vs. Income Tax Officer, Shiv Mandir Trust, Kali Kotdwar Mandir, Bareilley Haldwani (Uttrakhand) Bye Pass Road, Kishanpur, Udham Singh Nagar Uttarakhand Pin: 263148 Pan No. Aants6873L (Appellant) (Respondent)

For Appellant: Shri K. Sampath, AdvFor Respondent: Shri A.S. Rana, Sr. DR
Section 11Section 11(2)Section 119(2)(b)Section 139(1)Section 143(1)Section 143(3)

D E R PER VIMAL KUMAR, JUDICIAL MEMBER: The appeal filed by the appellant/assessee is against order dated 27.03.2024 of Learned Commissioner of Income-Tax (Appeal), Panchkula (hereafter referred to as “Ld. CIT(A)”) arising out of assessment order dated 31.03.2023 passed by the DCIT, Central Processing Centre, Bangalore (hereinafter referred to as “the AO”) under Section

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

K L D A V COLLEGE,ROORKEE, HARIDWAR vs. ITO WARD 1(3)(4), ROORKEE, HARIDWAR

In the result, appeal of the assessee is allowed

ITA 226/DDN/2024[2021-22]Status: DisposedITAT Dehradun14 Aug 2025AY 2021-22

Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 11Section 119(2)(b)Section 12ASection 12A(1)(ac)Section 12A(1)(b)Section 139Section 140BSection 143(1)Section 143(1)(a)Section 143(1)(ii)

D E R PER MANISH AGARWAL, AM: This appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals)-2, Chennai (‘the Ld. CIT(A)’ for short) in Appeal No. Addl./JCIT(A)-2/Chennai/10004/2020-21 dated 30.10.2024 for Assessment Year 2021-22. 2. The assessee has raised the following grounds of appeal: “1. The order

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

D E R PER SANJAY AWASTHI, ACCOUNTANT MEMBER: 1. In this case, there is a delay of 542 days which has been requested to be condoned as under: - “I, Gyanendra Panwar, son of Shri Gajendra Singh Panwar, residing at Nanda Devi Enclave, Badripur, Dehradun - 248005, do hereby solemnly affirm and state as under: 1. That I am the appellant

MR. RAKESH SHARMA,DELHI vs. ACIT, DEHRADUN

In the result, appeal filed by the assessee in ITA

ITA 38/DDN/2024[2012-13]Status: DisposedITAT Dehradun12 Sept 2025AY 2012-13

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

Section 139(1)Section 153C

D E R PER MANISH AGARWAL, AM: These three appeals are filed by the Assessee for Assessment Years 2012-13, 2013-14 and 2015-16 passed by the Commissioner of Income Tax (Appeals)-3, Noida by separate orders. The details of the appeals are as under: Rakesh Sharma vs. ACIT Sr. Appeal No. Asstt. Date of CIT(A)’s order

MR. RAKESH SHARMA,DELHI vs. ACIT, DEHRADUN

In the result, appeal filed by the assessee in ITA

ITA 40/DDN/2024[2015-16]Status: DisposedITAT Dehradun12 Sept 2025AY 2015-16

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

Section 139(1)Section 153C

D E R PER MANISH AGARWAL, AM: These three appeals are filed by the Assessee for Assessment Years 2012-13, 2013-14 and 2015-16 passed by the Commissioner of Income Tax (Appeals)-3, Noida by separate orders. The details of the appeals are as under: Rakesh Sharma vs. ACIT Sr. Appeal No. Asstt. Date of CIT(A)’s order

MR. RAKESH SHARMA,DELHI vs. ACIT, DEHRADUN

In the result, appeal filed by the assessee in ITA

ITA 39/DDN/2024[2013-14]Status: DisposedITAT Dehradun12 Sept 2025AY 2013-14

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

Section 139(1)Section 153C

D E R PER MANISH AGARWAL, AM: These three appeals are filed by the Assessee for Assessment Years 2012-13, 2013-14 and 2015-16 passed by the Commissioner of Income Tax (Appeals)-3, Noida by separate orders. The details of the appeals are as under: Rakesh Sharma vs. ACIT Sr. Appeal No. Asstt. Date of CIT(A)’s order

MEENAKSHI KUMAR,DEHRADUN vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, DEHRADUN

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

ITA 22/DDN/2020[2015-2016]Status: DisposedITAT Dehradun27 Jul 2023AY 2015-2016

Bench: Shri Shamim Yahya & Shri Kul Bharat[Through Video Conferencing] [Assessment Year : 2015-16] Meenakshi Kumar, Vs Pr.Cit, C/O-Matta Garg & Co., Dehradun. 15, Astley Hall, Dehradun, Uttarakhand-248001. Pan-Agipk3345G Appellant Respondent Appellant By None Respondent By Shri N.S.Jangpangi, Cit Dr Date Of Hearing 27.07.2023 Date Of Pronouncement 27.07.2023 Order Per Kul Bharat, Jm : The Present Appeal Filed By The Assessee For The Assessment Year 2015-16 Is Directed Against The Order Of Ld.Pr. Cit-1, Dehradun Dated 09.03.2020. 2. The Assessee Has Raised Following Grounds Of Appeal:-

Section 143(1)Section 143(3)Section 263Section 54

delay in filing the appeal is hereby, condoned and the appeal is admitted for hearing. 7. Facts giving rise to the present appeal are that the assessee e-filed his return of income on 03.02.2016 declaring total income of INR 2,44,310/-. The case was processed u/s 143(1) of the Income Tax Act, 1961 (“the Act”) accepting

KUNWAR TOSEEN,KOTDWAR DISTT. PAURI GARHWAL vs. INCOME TAX OFFICER, KOTDWAR

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

ITA 178/DDN/2024[2018-19]Status: DisposedITAT Dehradun17 Apr 2025AY 2018-19

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singh

For Appellant: N o n eFor Respondent: Shri A.S. Rana, Sr. DR
Section 144BSection 147Section 148Section 148ASection 271A

Sections 142(1) dated 26.09.2022, 01.11.2022, letter dated 22.12.2022 and show- cause-notices dated 29.12.2022, 15.02.2023, 27.02.2023 and 10.03.2023, no compliance was made by Assessee. Ld. AO passed assessment order dated 14.03.2023. In pursuance to assessment order dated 14.03.2023. Ld. AO passed penalty order dated 05.09.2023. 3. Against assessment order dated 14.03.2023 and penalty order 05.09.2023, the assessee filed applications

KUNWAR TOSEEN,KOTDWAR DISTT. PAURI GARHWAL vs. INCOME TAX OFFICER , KOTDWAR

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

ITA 179/DDN/2024[2018-19]Status: DisposedITAT Dehradun17 Apr 2025AY 2018-19

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singh

For Appellant: N o n eFor Respondent: Shri A.S. Rana, Sr. DR
Section 144BSection 147Section 148Section 148ASection 271A

Sections 142(1) dated 26.09.2022, 01.11.2022, letter dated 22.12.2022 and show- cause-notices dated 29.12.2022, 15.02.2023, 27.02.2023 and 10.03.2023, no compliance was made by Assessee. Ld. AO passed assessment order dated 14.03.2023. In pursuance to assessment order dated 14.03.2023. Ld. AO passed penalty order dated 05.09.2023. 3. Against assessment order dated 14.03.2023 and penalty order 05.09.2023, the assessee filed applications

SHRI VIBHU GROVER,KOTDWARA vs. PCIT, DEHRADUN

In the result appeal of the assessee is allowed

ITA 110/DDN/2024[2015-16]Status: DisposedITAT Dehradun26 Sept 2025AY 2015-16

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalvibhu Grover, Pcit, M/S Grover Sales Corporation, Dehradun. Garage Road, Kotdwara, Vs. Pauri-246169 Pan:Agdpg5842R (Appellant) (Respondent) Assessee By Shri Anil Jain, Adv. Department By Shri S.K. Chaterjee, Cit-Dr

Section 142(1)Section 147Section 148Section 263

D E R PER MANISH AGARWAL, AM: This Appeal is filed by the assessee against the order of Learned Principal Commissioner of Income Tax, Dehradun passed u/s 263 of the Income Tax Act, 1961, dated 08.02.2024 for Assessment Year 2015-16. 2. From the perusal of the record, it is found that the appeal of the assessee is barred

UTTARAKHAND ENVIRONMENT PROTECTION & POLLUTION CONTROL BOARD,DEHRADUN vs. ITO (E), DEHRADUN

In the result, the appeals of the assessee in ITA Nos

ITA 3193/DEL/2018[2013-14]Status: DisposedITAT Dehradun15 Jan 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Hemant Arora, CAFor Respondent: Shri Amar Pal Singh, Sr. DR
Section 10Section 10(45)Section 10(46)Section 119(2)(b)Section 4

D (Applicant) (Respondent) Assessee By : Shri Hemant Arora, CA Ms. Pallavi Sharma, CA Department By : Shri Amar Pal Singh, Sr. DR Date of Hearing : 10.01.2025 Date of Pronouncement : 15.01.2025 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- The above captioned five separate appeals by the assessee are preferred against separate orders of the CIT(A), Dehradun dated

UTTARAKHAND ENVIRONMENT PROTECTION & POLLUTION CONTROL BOARD,DEHRADUN vs. ITO (E), DEHRADUN

In the result, the appeals of the assessee in ITA Nos

ITA 3194/DEL/2018[2014-15]Status: DisposedITAT Dehradun15 Jan 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Hemant Arora, CAFor Respondent: Shri Amar Pal Singh, Sr. DR
Section 10Section 10(45)Section 10(46)Section 119(2)(b)Section 4

D (Applicant) (Respondent) Assessee By : Shri Hemant Arora, CA Ms. Pallavi Sharma, CA Department By : Shri Amar Pal Singh, Sr. DR Date of Hearing : 10.01.2025 Date of Pronouncement : 15.01.2025 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- The above captioned five separate appeals by the assessee are preferred against separate orders of the CIT(A), Dehradun dated

UTTARAKHAND ENVIRONMENT PROTECTION & POLLUTION CONTROL BOARD,DEHRADUN vs. ITO (E), DEHRADUN

In the result, the appeals of the assessee in ITA Nos

ITA 3192/DEL/2018[2012-13]Status: DisposedITAT Dehradun15 Jan 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Hemant Arora, CAFor Respondent: Shri Amar Pal Singh, Sr. DR
Section 10Section 10(45)Section 10(46)Section 119(2)(b)Section 4

D (Applicant) (Respondent) Assessee By : Shri Hemant Arora, CA Ms. Pallavi Sharma, CA Department By : Shri Amar Pal Singh, Sr. DR Date of Hearing : 10.01.2025 Date of Pronouncement : 15.01.2025 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- The above captioned five separate appeals by the assessee are preferred against separate orders of the CIT(A), Dehradun dated

UTTARAKHAND ENVIRONMENT PROTECTION & POLLUTION CONTROL BOARD,DEHRADUN vs. ITO (E), DEHRADUN

In the result, the appeals of the assessee in ITA Nos

ITA 3191/DEL/2018[2011-12]Status: DisposedITAT Dehradun15 Jan 2025AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Hemant Arora, CAFor Respondent: Shri Amar Pal Singh, Sr. DR
Section 10Section 10(45)Section 10(46)Section 119(2)(b)Section 4

D (Applicant) (Respondent) Assessee By : Shri Hemant Arora, CA Ms. Pallavi Sharma, CA Department By : Shri Amar Pal Singh, Sr. DR Date of Hearing : 10.01.2025 Date of Pronouncement : 15.01.2025 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- The above captioned five separate appeals by the assessee are preferred against separate orders of the CIT(A), Dehradun dated

UTTARAKHAND ENVIRONMENT PROTECTION & POLLUTION CONTROL BOARD,DEHRADUN vs. DCIT, EXEMPTION CIRCLE, GHAZIABAD

In the result, the appeals of the assessee in ITA Nos

ITA 5092/DEL/2018[2010-11]Status: DisposedITAT Dehradun15 Jan 2025AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Hemant Arora, CAFor Respondent: Shri Amar Pal Singh, Sr. DR
Section 10Section 10(45)Section 10(46)Section 119(2)(b)Section 4

D (Applicant) (Respondent) Assessee By : Shri Hemant Arora, CA Ms. Pallavi Sharma, CA Department By : Shri Amar Pal Singh, Sr. DR Date of Hearing : 10.01.2025 Date of Pronouncement : 15.01.2025 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- The above captioned five separate appeals by the assessee are preferred against separate orders of the CIT(A), Dehradun dated