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34 results for “condonation of delay”+ Section 143(3)clear

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Key Topics

Section 143(3)29Section 153C21Section 315Addition to Income15Section 8013Section 14812Section 143(1)11Section 153A11Section 410

KARAM SAFETY PRIVATE LIMITED,UDHAM SINGH NAGAR vs. THE INCOME TAX OFFICER, WARD-2(3)(5), UDHAM SINGH NAGAR

In the result, both the appeals of the assessee are allowed and that of the Stay Applications are dismissed

ITA 3/DDN/2022[2017-18]Status: DisposedITAT Dehradun23 May 2023AY 2017-18

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Nageshwar Rao, AdvFor Respondent: Sh. Pramod Verma, CIT DR
Section 143(3)Section 144CSection 80Section 80ISection 92BSection 92C

Delay condoned. Heard the learned Senior Counsel appearing for the parties. We do not find any reason to interfere with the impugned judgment(s) passed by the High Court. In view of this, we find no merit in the appeals and special leave petitions. Accordingly, the appeals and special leave petitions are dismissed.” 25. The doctrine of merger results

Showing 1–20 of 34 · Page 1 of 2

Condonation of Delay9
Limitation/Time-bar8
Deduction7

KARAM SAFETY PRIVATE LIMITED,SITARGANJ vs. THE INCOME TAX OFFICER, WARD-2(3)(5), UDHAM SINGH NAGAR

In the result, both the appeals of the assessee are allowed and that of the Stay Applications are dismissed

ITA 24/DDN/2022[2018-19]Status: DisposedITAT Dehradun23 May 2023AY 2018-19

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Nageshwar Rao, AdvFor Respondent: Sh. Pramod Verma, CIT DR
Section 143(3)Section 144CSection 80Section 80ISection 92BSection 92C

Delay condoned. Heard the learned Senior Counsel appearing for the parties. We do not find any reason to interfere with the impugned judgment(s) passed by the High Court. In view of this, we find no merit in the appeals and special leave petitions. Accordingly, the appeals and special leave petitions are dismissed.” 25. The doctrine of merger results

SH. SANJAY KUMAR,DEHRADUN vs. ITO, WARD-1(2)(3), DEHRADUN

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

ITA 84/DDN/2025[2016-17]Status: DisposedITAT Dehradun23 Dec 2025AY 2016-17

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Sanjay Kumar Vs Income Tax Officer, 34 34Shankerpurhukumatpur Ward 1(2)(3), Dehradun, 248197, Uttarakhand, Uttarakhand Pan: Aaubpk4159P Appellant Respondent Assessee By Sh. Rajiv Sahini, Ca Revenue By Sh. Amar Pal Singh, Jcit, Dr Date Of Hearing 11/11/2025 Date Of Pronouncement 23/12/2025

Section 143(3)Section 69

3. On hearing on the delay in filing the Appeal and for the reasons stated in the affidavit for condonation of delay, delay of 167 days in filing the present appeal is hereby condoned. 4. Brief facts of the case are that, an assessment order came to be passed on 15/12/2018 under Section 143

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

condoned the delay in filing the appeals and taken them for adjudication. 5. Before us, the Ld. AR of the assessee requested that the Appeal No.39/DDN/2024 for Assessment Year 2013-14 be taken as a lead case as it contained entire argument put fourth by both the parties before the lower authorities, therefore, we first take up the appeal

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

condoned the delay in filing the appeals and taken them for adjudication. 5. Before us, the Ld. AR of the assessee requested that the Appeal No.39/DDN/2024 for Assessment Year 2013-14 be taken as a lead case as it contained entire argument put fourth by both the parties before the lower authorities, therefore, we first take up the appeal

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

condoned the delay in filing the appeals and taken them for adjudication. 5. Before us, the Ld. AR of the assessee requested that the Appeal No.39/DDN/2024 for Assessment Year 2013-14 be taken as a lead case as it contained entire argument put fourth by both the parties before the lower authorities, therefore, we first take up the appeal

SHRI SHIV MANDIR PRABANDH,DEHRADUN vs. ITO, WARS 1(2)(3) , DEHRADUN, DEHRADUN

In the result, Appeal of the Assessee is allowed

ITA 252/DDN/2025[2018-19]Status: DisposedITAT Dehradun18 Feb 2026AY 2018-19

Bench: Yogesh Kumar U.S. & Shri Sanjay Awasthishiv Mandir Prabandh Samiti Vs Ito 135, Dharampur, Uttarakhand Ward-1(2)(3) Pan: Aayas3503P Dehradun, Uttarakhand Appellant Respondent Assessee By Sh. Rajiv Sahni, Ca Revenue By Sh. A. S. Rana, Sr. Dr Date Of Hearing 10/02/2026 Date Of Pronouncement 18/02/2026

Section 12ASection 143Section 143(1)Section 143(3)

condone the delay of 488 days in filing the present Appeal. 6. Brief facts of the case are that, the Assessee having a temple, temple premises, Dharamshala and temple shops atDharampur, 3 Shri Shiv Mandir Vs. ITO Haridwar Road, Dehradun. The Assessee filed return of income at loss of Rs. 6,264/- which was processed u/s 143

INCOME TAX OFFICER, WARD-1(1)(3), DEHRADUN, AAYKAR BHAWAN, SUBHASH ROAD, DEHRADUN vs. UTTARAKHAND PURV SAINIK KALYAN NIGAM LIMITED, STATION SUB AREA

In the result, appeal of the assessee is allowed

ITA 92/DDN/2024[2015-16]Status: DisposedITAT Dehradun23 Dec 2025AY 2015-16

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

For Appellant: Sh. Tarandeep Singh, AdvFor Respondent: Sh. Amar Pal Singh, JCIT-DR
Section 10Section 139Section 139(1)Section 139(4)Section 143(3)Section 148Section 149Section 617

delay of 75 days in filing the present appeal is hereby condoned. 2 Uttarakhand Purv Sainik Kalyan Nigam Ltd. 3. Brief facts of the case as mentioned in the order of the ld. CIT(A) are as under: “2. Brief facts of the case: The appellant is a company established under section 617 of the Companies Act, 1956, with

ADIT, DEHRADUN vs. WEATHERFORD ASIA PACIFIC LTD., GURGAON

Appeal stands disposed of with the aforementioned liberty and consequently, the Substantial

ITA 1138/DEL/2012[2006-07]Status: DisposedITAT Dehradun20 Mar 2025AY 2006-07

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshassessment Year: 2004-05 With Assessment Year: 2006-07 With Assessment Year: 2007-08 With Assessment Year: 2008-09 Vs. Adit/Ddit, Weatherford Asia Pacific Pvt. Ltd., International Taxation, C/O- C & C Associates, 101 New Delhi Nilgiri Apartments, 9, Barakhamba Road, New Delhi Pan:Aaacw1859Q (Appellant) (Respondent) With Assessment Year: 2006-07 Adit/Ddit, Vs. Weatherford Asia Pacific International Taxation, Pvt. Ltd., New Delhi C/O- S.R. Batliboi & Co., Golf View, Corporate Tower-B, Sector-42, Sector Road, Gurgaon Pan:Aaacw1859Q (Appellant) (Respondent) Assessee By Sh. Amit Arora, Adv. Department By Sh. Mithun Shete, Sr. Dr

Section 143(3)Section 2Section 3Section 4

143(3) of the Act.] 2. Heard both the parties at length. Case files perused. 3. It emerges at the outset that the assessee has filed its adjournment letter today (20.03.2025) reading as under: 2 | P a g e ITA Nos.498/Del/2013; 1617/Del/2012; 5311/Del/2011; 5405/Del/2011 & 1138/Del/2012 “In this regard, it is respectfully submitted before your Honours that the Appellate is contemplating

WEATHERFORD ASIA PACIFIC PVT. LTD.,NEW DELHI vs. ADIT, CYPRUS

Appeal stands disposed of with the aforementioned liberty and consequently, the Substantial

ITA 5405/DEL/2011[2008-09]Status: DisposedITAT Dehradun20 Mar 2025AY 2008-09

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshassessment Year: 2004-05 With Assessment Year: 2006-07 With Assessment Year: 2007-08 With Assessment Year: 2008-09 Vs. Adit/Ddit, Weatherford Asia Pacific Pvt. Ltd., International Taxation, C/O- C & C Associates, 101 New Delhi Nilgiri Apartments, 9, Barakhamba Road, New Delhi Pan:Aaacw1859Q (Appellant) (Respondent) With Assessment Year: 2006-07 Adit/Ddit, Vs. Weatherford Asia Pacific International Taxation, Pvt. Ltd., New Delhi C/O- S.R. Batliboi & Co., Golf View, Corporate Tower-B, Sector-42, Sector Road, Gurgaon Pan:Aaacw1859Q (Appellant) (Respondent) Assessee By Sh. Amit Arora, Adv. Department By Sh. Mithun Shete, Sr. Dr

Section 143(3)Section 2Section 3Section 4

143(3) of the Act.] 2. Heard both the parties at length. Case files perused. 3. It emerges at the outset that the assessee has filed its adjournment letter today (20.03.2025) reading as under: 2 | P a g e ITA Nos.498/Del/2013; 1617/Del/2012; 5311/Del/2011; 5405/Del/2011 & 1138/Del/2012 “In this regard, it is respectfully submitted before your Honours that the Appellate is contemplating

WEATHERFORD ASIA PACIFIC PTE. LIMITED,NEW DELHI vs. ASSTT. DIRECTOR OF INCOME TAX, DEHRADUN

Appeal stands disposed of with the aforementioned liberty and consequently, the Substantial

ITA 498/DEL/2013[2004-05]Status: DisposedITAT Dehradun20 Mar 2025AY 2004-05

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshassessment Year: 2004-05 With Assessment Year: 2006-07 With Assessment Year: 2007-08 With Assessment Year: 2008-09 Vs. Adit/Ddit, Weatherford Asia Pacific Pvt. Ltd., International Taxation, C/O- C & C Associates, 101 New Delhi Nilgiri Apartments, 9, Barakhamba Road, New Delhi Pan:Aaacw1859Q (Appellant) (Respondent) With Assessment Year: 2006-07 Adit/Ddit, Vs. Weatherford Asia Pacific International Taxation, Pvt. Ltd., New Delhi C/O- S.R. Batliboi & Co., Golf View, Corporate Tower-B, Sector-42, Sector Road, Gurgaon Pan:Aaacw1859Q (Appellant) (Respondent) Assessee By Sh. Amit Arora, Adv. Department By Sh. Mithun Shete, Sr. Dr

Section 143(3)Section 2Section 3Section 4

143(3) of the Act.] 2. Heard both the parties at length. Case files perused. 3. It emerges at the outset that the assessee has filed its adjournment letter today (20.03.2025) reading as under: 2 | P a g e ITA Nos.498/Del/2013; 1617/Del/2012; 5311/Del/2011; 5405/Del/2011 & 1138/Del/2012 “In this regard, it is respectfully submitted before your Honours that the Appellate is contemplating

WEATHERFORD ASIA PACIFIC PVT. LTD.,NEW DELHI vs. ADIT, NEW DELHI

Appeal stands disposed of with the aforementioned liberty and consequently, the Substantial

ITA 5311/DEL/2011[2007-08]Status: DisposedITAT Dehradun20 Mar 2025AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshassessment Year: 2004-05 With Assessment Year: 2006-07 With Assessment Year: 2007-08 With Assessment Year: 2008-09 Vs. Adit/Ddit, Weatherford Asia Pacific Pvt. Ltd., International Taxation, C/O- C & C Associates, 101 New Delhi Nilgiri Apartments, 9, Barakhamba Road, New Delhi Pan:Aaacw1859Q (Appellant) (Respondent) With Assessment Year: 2006-07 Adit/Ddit, Vs. Weatherford Asia Pacific International Taxation, Pvt. Ltd., New Delhi C/O- S.R. Batliboi & Co., Golf View, Corporate Tower-B, Sector-42, Sector Road, Gurgaon Pan:Aaacw1859Q (Appellant) (Respondent) Assessee By Sh. Amit Arora, Adv. Department By Sh. Mithun Shete, Sr. Dr

Section 143(3)Section 2Section 3Section 4

143(3) of the Act.] 2. Heard both the parties at length. Case files perused. 3. It emerges at the outset that the assessee has filed its adjournment letter today (20.03.2025) reading as under: 2 | P a g e ITA Nos.498/Del/2013; 1617/Del/2012; 5311/Del/2011; 5405/Del/2011 & 1138/Del/2012 “In this regard, it is respectfully submitted before your Honours that the Appellate is contemplating

WEATHERFORD ASIA PACIFIC PVT. LTD.,NEW DELHI vs. DDIT, DEHRADUN

Appeal stands disposed of with the aforementioned liberty and consequently, the Substantial

ITA 1617/DEL/2012[2006-07]Status: DisposedITAT Dehradun20 Mar 2025AY 2006-07

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshassessment Year: 2004-05 With Assessment Year: 2006-07 With Assessment Year: 2007-08 With Assessment Year: 2008-09 Vs. Adit/Ddit, Weatherford Asia Pacific Pvt. Ltd., International Taxation, C/O- C & C Associates, 101 New Delhi Nilgiri Apartments, 9, Barakhamba Road, New Delhi Pan:Aaacw1859Q (Appellant) (Respondent) With Assessment Year: 2006-07 Adit/Ddit, Vs. Weatherford Asia Pacific International Taxation, Pvt. Ltd., New Delhi C/O- S.R. Batliboi & Co., Golf View, Corporate Tower-B, Sector-42, Sector Road, Gurgaon Pan:Aaacw1859Q (Appellant) (Respondent) Assessee By Sh. Amit Arora, Adv. Department By Sh. Mithun Shete, Sr. Dr

Section 143(3)Section 2Section 3Section 4

143(3) of the Act.] 2. Heard both the parties at length. Case files perused. 3. It emerges at the outset that the assessee has filed its adjournment letter today (20.03.2025) reading as under: 2 | P a g e ITA Nos.498/Del/2013; 1617/Del/2012; 5311/Del/2011; 5405/Del/2011 & 1138/Del/2012 “In this regard, it is respectfully submitted before your Honours that the Appellate is contemplating

M/S SUNIL TRADERS,RISHIKESH vs. ITO, W-2(3)(3), ALMORA, ALMORA

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

ITA 50/DDN/2024[2016-17]Status: DisposedITAT Dehradun17 Mar 2025AY 2016-17

Bench: Shri M. Balaganesh & Shri Satbeer Singh Godara(Through Video Conferencing) M/S. Sunil Traders, Vs. Ito, M/S. 01, Parwati Inn, Ward-2(3)(3), Ranikhet, Uttarakhand- 263 Almora 651 (Appellant) (Respondent) Pan:Aajas3203P Assessee By : None Revenue By: Shri Amar Pal Singh, Sr. Dr Date Of Hearing 17/03/2025 Date Of Pronouncement 17/03/2025

For Appellant: NoneFor Respondent: Shri Amar Pal Singh, Sr. DR
Section 143(3)Section 145(3)

143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 29.12.2018 by the Assessing Officer, AO, Ward-2(3)(3), Almora (hereinafter referred to as ‘ld. AO’). 2. The only ground raised by the assessee is that the learned JCITA had erred in dismissing the appeal of the assessee without condoning the delay in filing

SLO AUTOMOBILES PVT. LTD.,DEHRADUN vs. DCIT, DEHRADUN

In the result, Appeal of the Assessee is allowed

ITA 6509/DEL/2016[2011-12]Status: DisposedITAT Dehradun14 Jan 2026AY 2011-12

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Slo Automobiles Private Dy. Cit, Limited, Circle-2, Dehradun. 108-Haridwar Road, Vs. Dehradun-248001. Pan-Aancs8160M (Appellant) (Respondent)

Section 143(3)Section 148Section 43B

condone the delay of 197 days in filing the present Appeal. SLO Automobiles Pvt. Ltd. vs. DCIT 5. Brief facts of the case are that, the Assessee filed return of income declaring income of Rs. 6,46,975/- after adjusting the loans of earlier years, NIL taxable income has been reported. During the course of survey conducted by the Commercial

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)

143(1) of the Act on 31.03.2023 determining total income at Rs.70,21,529/- denying exemption under Section 11 of the Act. 3. Against order dated 31.03.2023, appellant/assessee preferred appeal before the Learned Commissioner of Income-Tax (Appeals)/National Faceless Appeal Centre (NFAC), which was dismissed vide order dated 27.03.2024. 4. Being aggrieved, appellant/assessee preferred present appeal. 5. Learned Authorized

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

Delay condoned. This special leave petition is misconceived and is completely contrary to the law pertaining to Section 263 of the Income Tax Act, 1961. The notice under Section 148 of the 1961 Act referred to two reasons. The first reason was with regard to non-declaration of the account in ING Vysya Bank with a credit of Rs.70

MASCOT FASTNERS PRIVATE LIMITED,UTTARAKHAND vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI, -

In the result, the appeal of the assessee is hereby allowed

ITA 46/DDN/2024[2013-14]Status: DisposedITAT Dehradun02 Apr 2025AY 2013-14

Bench: Shri M. Balaganesh & Shri Satbeer Singh Godara(Through Video Conferencing) M/S. Mascot Fastners Pvt. Vs. National Faceless Ltd, Assessment Centre, Plot No. B-155, Eldeco, Sidcul, Delhi Industrial Park, Sitarganj, Udham Singh Nagar, 262 403 (Appellant) (Respondent) Pan: Aabcm4504H Assessee By : Shri Atul Ninawat, Partner Revenue By: Shri A. S. Rana, Sr. Dr Date Of Hearing 18/03/2025 Date Of Pronouncement 02/04/2025

For Appellant: Shri Atul Ninawat, PartnerFor Respondent: Shri A. S. Rana, Sr. DR
Section 115JSection 143(3)Section 147Section 80Section 80I

condone the delay in the interest of substantial justice and admit the appeal of the assessee for adjudication. 3. The assessee has raised the following grounds of appeal:- M/s. Mascot Fastners Pvt. Ltd “1. The initiation of re-assessment proceedings is bad in law as well as facts of the case and the re-assessment order passed u/s 147 should

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

DHANANJAY GIRI,HALDWANI vs. ACIT, HALDWANI

Appeal is allowed for statistical purposes

ITA 110/DDN/2025[2017-18]Status: DisposedITAT Dehradun13 Jan 2026AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal(Through Video Conferencing) Assessment Year: 2017-18 Sh. Dhananjay Giri, Vs. Acit, Circle-2(1)(1), Matta Garg & Co., Chartered Haldwani Accountants, 15, Astley Hall, Dehradun Pan :Altpg7344P (Appellant) (Respondent) Assessee By Sh. S.K. Matta, Ca Department By Sh. Amar Pal Singh, Sr. Dr

Section 68

sections 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused. 2. For the reasons stated in the assessee’s condonation petition attributing delay