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.

17 results for “condonation of delay”+ Section 13(1)(d)clear

Sorted by relevance

Chennai1,764Mumbai1,466Delhi1,153Bangalore792Kolkata766Jaipur510Ahmedabad458Hyderabad400Pune333Surat255Nagpur230Visakhapatnam223Karnataka204Indore192Chandigarh179Raipur137Cochin133Lucknow132Cuttack119Rajkot97Panaji95Amritsar87SC52Patna47Calcutta39Allahabad27Guwahati27Varanasi19Telangana18Jodhpur18Jabalpur17Dehradun17Agra12Ranchi9Orissa5Kerala5Rajasthan5Himachal Pradesh4A.K. SIKRI ROHINTON FALI NARIMAN2R.M. LODHA ANIL R. DAVE1Andhra Pradesh1A.K. SIKRI N.V. RAMANA1DIPAK MISRA R.K. AGRAWAL PRAFULLA C. PANT1Gauhati1

Key Topics

Section 10(46)25Section 1020Condonation of Delay12Section 201(1)10Section 119(2)(b)10Section 153C10Deduction6Exemption6Section 4

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

5
Section 10(45)5
Section 2635
Limitation/Time-bar2

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

DISTRICT COOPERATIVE BANK LTD SAHASPUR, DEHRADUN,DEHRADUN vs. DCIT/ACIT, C C DEHRADUN, DEHRADUN

In the result, the Appeals of the Appellant are partly allowed for

ITA 101/DDN/2026[2017-18]Status: DisposedITAT Dehradun15 Apr 2026AY 2017-18

Bench: Shri Yogesh Kumar U.S & Shri Sanjay Awasthi

Section 201(1)

13 A, Subhash Road, Dehradun, Uttarakhand PAN: AAAAD0247R (RESPONDENT) (APPLICANT) Appellant by Sh. D. S. Negi, CA Respondent by Sh. Amar Pal Singh, Sr. DR Date of Hearing 08.04.2026 Date of Pronouncement 15.04.2026 ORDER PER YOGESH KUMAR, U.S. JM: The captioned Appeals are filed by the Assessee against the orders of Ld. Commissioner of Income Tax (Appeals) ADD/JCIT(A) Patna

DISTRICT COOPERATIVE BANK LIMITED,MIYANWALA,DEHRADUN vs. DCIT/ACIT, C C, DEHRADUN

In the result, the Appeals of the Appellant are partly allowed for

ITA 103/DDN/2026[2017-18]Status: DisposedITAT Dehradun15 Apr 2026AY 2017-18

Bench: Shri Yogesh Kumar U.S & Shri Sanjay Awasthi

Section 201(1)

13 A, Subhash Road, Dehradun, Uttarakhand PAN: AAAAD0247R (RESPONDENT) (APPLICANT) Appellant by Sh. D. S. Negi, CA Respondent by Sh. Amar Pal Singh, Sr. DR Date of Hearing 08.04.2026 Date of Pronouncement 15.04.2026 ORDER PER YOGESH KUMAR, U.S. JM: The captioned Appeals are filed by the Assessee against the orders of Ld. Commissioner of Income Tax (Appeals) ADD/JCIT(A) Patna

DISTRICT COOPERATIVE BANK LTD MAJRA, DEHRADUN,DEHRADUN vs. DCIT/ACIT, C C DEHRADUN, DEHRADUN

In the result, the Appeals of the Appellant are partly allowed for

ITA 102/DDN/2026[2017-18]Status: DisposedITAT Dehradun15 Apr 2026AY 2017-18

Bench: Shri Yogesh Kumar U.S & Shri Sanjay Awasthi

Section 201(1)

13 A, Subhash Road, Dehradun, Uttarakhand PAN: AAAAD0247R (RESPONDENT) (APPLICANT) Appellant by Sh. D. S. Negi, CA Respondent by Sh. Amar Pal Singh, Sr. DR Date of Hearing 08.04.2026 Date of Pronouncement 15.04.2026 ORDER PER YOGESH KUMAR, U.S. JM: The captioned Appeals are filed by the Assessee against the orders of Ld. Commissioner of Income Tax (Appeals) ADD/JCIT(A) Patna

DISTRICT COOPERATIVE BANK LTD BHOGPUR, DEHRADUN,DEHRADUN vs. DCIT/ACIT, C C DEHRADUN, DEHRADUN

In the result, the Appeals of the Appellant are partly allowed for

ITA 100/DDN/2026[2017-18]Status: DisposedITAT Dehradun15 Apr 2026AY 2017-18

Bench: Shri Yogesh Kumar U.S & Shri Sanjay Awasthi

Section 201(1)

13 A, Subhash Road, Dehradun, Uttarakhand PAN: AAAAD0247R (RESPONDENT) (APPLICANT) Appellant by Sh. D. S. Negi, CA Respondent by Sh. Amar Pal Singh, Sr. DR Date of Hearing 08.04.2026 Date of Pronouncement 15.04.2026 ORDER PER YOGESH KUMAR, U.S. JM: The captioned Appeals are filed by the Assessee against the orders of Ld. Commissioner of Income Tax (Appeals) ADD/JCIT(A) Patna

DISTRICT COOPERATIVE BANK LIMITED RANIPOKHRI,DEHRADUN vs. DCIT/ACIT, C C, DEHRADUN, DEHRADUN

In the result, the Appeals of the Appellant are partly allowed for

ITA 99/DDN/2026[2017-18]Status: DisposedITAT Dehradun15 Apr 2026AY 2017-18

Bench: Shri Yogesh Kumar U.S & Shri Sanjay Awasthi

Section 201(1)

13 A, Subhash Road, Dehradun, Uttarakhand PAN: AAAAD0247R (RESPONDENT) (APPLICANT) Appellant by Sh. D. S. Negi, CA Respondent by Sh. Amar Pal Singh, Sr. DR Date of Hearing 08.04.2026 Date of Pronouncement 15.04.2026 ORDER PER YOGESH KUMAR, U.S. JM: The captioned Appeals are filed by the Assessee against the orders of Ld. Commissioner of Income Tax (Appeals) ADD/JCIT(A) Patna

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 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 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

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 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 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 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. 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

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