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21 results for “condonation of delay”+ Section 144clear

Sorted by relevance

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Key Topics

Section 14424Section 14719Addition to Income15Penalty9Section 1488Condonation of Delay8Natural Justice7Section 144B5Section 69A4

SURENDRA SINGH,HARIDWAR vs. DCIT CIRCLE, HARIDWAR

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

ITA 3094/DEL/2019[2014-15]Status: DisposedITAT Dehradun23 Feb 2022AY 2014-15

Bench: Shrir.K. Panda & Shri N. K. Choudhry(Through Video Conferencing) Surendra Singh, Vs. Dcit, Gali No. 1, Subhash Nagar, Circle, Haridwar Jwalapur, Ramesh Varampuram, Hardwar Pan: Barps1918M (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Ms. Poonam Sharma
Section 144Section 250(6)Section 68Section 69

144 of the Act by the AO, whereby AO made the additions of Rs. 2,07,000/- u/s 68 of the Act on account of amount deposited by the Assessee in the bank account and of Rs. 30 lakhs u/s 69 of the Act on account of purchase of immovable property by the Assessee. 3. Against the said additions

Showing 1–20 of 21 · Page 1 of 2

Section 271(1)(c)3
Section 115B3
Section 693

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)

section 144 and penalty order u/s. 271(1)(c) of the Act respectively for the assessment year 2012-13. 2. In the quantum appeal, the assessee raised following grounds : “1. On facts and circumstances of the case and in law, the Ld. CIT(A) erred in condoning the delay

JASPAL SINGH,DEHRADUN vs. ITO WARD1(1)(2) DEHRADUN, DEHRADUN

In the result, the Appeal of the Assessee in ITA No

ITA 269/DDN/2025[2016-17]Status: DisposedITAT Dehradun18 Feb 2026AY 2016-17

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

Section 144Section 147Section 271(1)(c)

144 r.w. Section 1444B of the Income Tax Act, 1961 ('Act' for short) by making certain additions. Jaspal Singh Vs. ITO Consequent to the assessment order an order of penalty also came to be passed on 26/08/2024 u/s 271(1)(c) of the Act. Aggrieved by the assessment order and order of penalty, Assessee preferred two Appeals before

JASPAL SINGH,DEHRADUN vs. ITO WARD 1(1)(2), DEHRADUN

In the result, the Appeal of the Assessee in ITA No

ITA 268/DDN/2025[2016-17]Status: DisposedITAT Dehradun18 Feb 2026AY 2016-17

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

Section 144Section 147Section 271(1)(c)

144 r.w. Section 1444B of the Income Tax Act, 1961 ('Act' for short) by making certain additions. Jaspal Singh Vs. ITO Consequent to the assessment order an order of penalty also came to be passed on 26/08/2024 u/s 271(1)(c) of the Act. Aggrieved by the assessment order and order of penalty, Assessee preferred two Appeals before

PRAVEEN SINGH RANA ,UTTARKASHI vs. COMMISSIONER OF INCOME-TAX (APPEALS), DELHI (NFAC)

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

ITA 123/DDN/2026[2018-19]Status: DisposedITAT Dehradun15 Apr 2026AY 2018-19

Bench: Shri Yogesh Kumar U.S & Shri Sanjay Awasthipraveen Singh Rana Vs Commissioner Of Income Tax Nagar Palika Complex, (Appeals)/ National Faceless Neartiloth Pul, Barahat Appeal Centre, Range, Uttarakash Delhi Collectorate, Uttarakhand (Respondent) Pan: Aoopr7186N (Applicant) Appellant By Sh. Pankaj Tiwari, Adv Respondent By Sh. Akash Barnwal, Sr. Dr Date Of Hearing 09.04.2026 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 144Section 147

144 r.w. Section 1444B of the Income Tax Act, 1961 ('Act' for short) by making certain additions. Aggrieved by the assessment order, Assessee preferred an Appeal before the Ld. CIT(A) with a delay of 425 days in filing the First Appeal. The Ld. CIT(A) vide order impugned dated 26/12/2025, dismissed the First 2 Praveen Singh Rana

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

condone the delay of 201 days in filing the present Appeal. 3 Haseen vs. ITO 6. Brief facts of the case are on merit are that, an assessment order came to be passed on 22/03/2022 u/s 147 r.w. S 144 read with Section

GUNJAN JAISWAL,HALDWANI vs. ITO, HALDWANI

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

ITA 117/DDN/2025[2015-16]Status: DisposedITAT Dehradun30 Oct 2025AY 2015-16

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

Section 144Section 144BSection 147Section 271(1)(C)Section 69A

144 and Section 144B of the Income Tax Act, 1961 ('Act' for short) by making an addition of Rs. 1,22,00,000/- u/s 69A of the Act. Consequent to the said assessment order, an order of penalty also came to be passed u/s 271(1)(C) of the Act on 21/09/2022. Aggrieved by the assessment order as well

GUNJAN JAISWAL,HALDWANI vs. ITO, WARD-2(1)(1), HALDWANI

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

ITA 116/DDN/2025[2015-16]Status: DisposedITAT Dehradun30 Oct 2025AY 2015-16

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

Section 144Section 144BSection 147Section 271(1)(C)Section 69A

144 and Section 144B of the Income Tax Act, 1961 ('Act' for short) by making an addition of Rs. 1,22,00,000/- u/s 69A of the Act. Consequent to the said assessment order, an order of penalty also came to be passed u/s 271(1)(C) of the Act on 21/09/2022. Aggrieved by the assessment order as well

USHA GARG,DEHRADUN vs. INCOME TAX OFFICER, DEHRADUN

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

ITA 76/DDN/2025[2011-12]Status: DisposedITAT Dehradun06 Aug 2025AY 2011-12

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 144Section 147Section 148

condone the delay of 419 days in filing the present Appeals. 6. Brief facts of the case are that, an assessment order came to be passed on 23/12/2016 and 29/12/2016 u/s 144 r.w. Section

USHA GARG,DEHRADUN vs. INCOME TAX OFFICER, DEHRADUN

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

ITA 77/DDN/2025[2012-13]Status: DisposedITAT Dehradun06 Aug 2025AY 2012-13

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 144Section 147Section 148

condone the delay of 419 days in filing the present Appeals. 6. Brief facts of the case are that, an assessment order came to be passed on 23/12/2016 and 29/12/2016 u/s 144 r.w. Section

MOHAMMAD IRFAN,KASHIPUR vs. INCOME TAX OFFICER WARD 2(2)(1), KASHIPUR

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

ITA 239/DDN/2025[2019-20]Status: DisposedITAT Dehradun11 Feb 2026AY 2019-20

Bench: Yogesh Kumar U.S. & Shrisanjay Awasthimohammad Irfan V Ito Mahuakheraganj, Near Water, Tank, S Ward 2(2)(1), Kashipur (Udham Singh Nagar) Kashipur, Uttarakhand 244713, Uttarakhand Pan:Adopi8997D Appellant Respondent Assessee By None Revenue By Sh. Amar Pal Singh, Sr. Dr Date Of Hearing 09/02/2026 Date Of Pronouncement 11/02/2026

Section 144Section 144BSection 147

144 r.w. Section 144B of Income Tax Act, 1961 ('Act' for short) by computing the income of the Assessee at Rs. 1,16,13,114/-/- as against returned Nil income filed by the Assesseeby making certain additions. Aggrieved by the assessment order dated 06/12/2023, the Assessee preferred the Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order

ANNU KUMAR,ROORKEE vs. INCOME TAX OFFICER, DERHADUN

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

ITA 79/DDN/2025[2020-21]Status: DisposedITAT Dehradun10 Jul 2025AY 2020-21

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Annu Kumar Vs. Income Tax Officer, C/O. Hemant Arora & Co. Subhash Road, Llp 354-B, 30 Civil Lines, Dehradun, Roorkee Roorkee, Uttarakhand Uttarakhand Pan: Bttpk3087N Appellant Respondent Assessee By Sh. Pavitra Arora, Ca Revenue By Sh. Amar Pal Singh, Sr. Dr Date Of Hearing 10/07/2025 Date Of Pronouncement 10/07/2025 Order

Section 144Section 144B

144 read with Section 144B of the Income Tax Act, 1961 ('Act' for short) by making certain additions. The Assessee preferred an Appeal before the Ld. CIT(A) which has been dismissed for delay in latches on27/02/2025 vide order 2 Annu Kumar Vs. ITO impugned. As against the order of the Ld. CIT(A) dated 27/02/2025, the Assessee preferred

PANDITWARI SADHAN SAHKARI SAMITI LIMITED,DEHRADUN vs. INCOME TAX OFFICER , DEHRADUN

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

ITA 88/DDN/2024[2016-17]Status: DisposedITAT Dehradun02 Apr 2025AY 2016-17

Bench: Shri M. Balaganesh & Shri Satbeer Singh Godara(Through Video Conferencing)

For Appellant: Shri Sushil Kumar, AdvFor Respondent: Shri A. S. Rana, Sr. DR
Section 115BSection 144Section 147Section 148Section 271(1)Section 69

condone the delay and admit the appeals for adjudication. 3. The case of the assessee for the assessment year 2017-18 was sought to be re-opened by the Learned AO vide issuance of notice under section 148 of the Act on the ground that assessee has purchased TDR amounting to Rs 7,55,29,490/-. Since no return

PANDITWARI SADHAN SAHKARI SAMITI LIMITED,DEHRADUN vs. INCOME TAX OFFICER, DEHRADUN

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

ITA 87/DDN/2024[2017-18]Status: DisposedITAT Dehradun02 Apr 2025AY 2017-18

Bench: Shri M. Balaganesh & Shri Satbeer Singh Godara(Through Video Conferencing)

For Appellant: Shri Sushil Kumar, AdvFor Respondent: Shri A. S. Rana, Sr. DR
Section 115BSection 144Section 147Section 148Section 271(1)Section 69

condone the delay and admit the appeals for adjudication. 3. The case of the assessee for the assessment year 2017-18 was sought to be re-opened by the Learned AO vide issuance of notice under section 148 of the Act on the ground that assessee has purchased TDR amounting to Rs 7,55,29,490/-. Since no return

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

Section 144 of Income Tax Act, 1961 ('Act' for short) by computing the income of the Assessee at Rs. 1,01,70,730/- as against returned income of Rs. 3,23,730/- by making an addition of Rs. 98,47,000/- u/s 69A of the Act on account of cash 2 Aman Agarwal VS. ITO deposits/credits. Aggrieved by the assessment

SHRI ASHWANI GARG,HARIDWAR vs. ITO, W-1(3)(1), HARDWAR, HARDWAR

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

ITA 57/DDN/2024[2017-18]Status: DisposedITAT Dehradun02 Apr 2025AY 2017-18

Bench: Shri M. Balaganesh & Shri Satbeer Singh Godara(Through Video Conferencing) Ashwani Garg, Vs. Ito, Plot No. 106-106A, Sector- Ward-1(3)(1), 6A, Sidcul, Haridwar, Haridwar Uttarakhand (Appellant) (Respondent) Pan:Alcpg7518A Assessee By : None Revenue By: Shri A. S. Rana, Sr. Dr Date Of Hearing 17/03/2025 Date Of Pronouncement 02/04/2025

For Appellant: NoneFor Respondent: Shri A. S. Rana, Sr. DR
Section 115BSection 144Section 145(3)Section 69A

delay is hereby condoned and appeal of the assessee is admitted and taken up for adjudication. 3. The first issue to be decided in this appeal is as to whether the Learned NFAC was justified in upholding the addition of Rs 21,90,500/- made under section 69A read with section 115BBE of the Act on account of cash deposits

SAHASPUR KISHAN SEWA SAHKARI SAMITI,DEHRADUN vs. ITO, DEHRADUN

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

ITA 207/DDN/2024[2018-19]Status: DisposedITAT Dehradun16 Jul 2025AY 2018-19

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

Section 144Section 147

delay of 57 days in filing the above appeals are hereby condoned. 3. Facts in brief are that, the assessment orders have been passed u/s u/s 147 read with Section 144

SAHASPUR KISAN SEWA SAHKARI SAMITI,DEHRADUN vs. ITO, DEHRADUN

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

ITA 206/DDN/2024[2019-20]Status: DisposedITAT Dehradun16 Jul 2025AY 2019-20

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

Section 144Section 147

delay of 57 days in filing the above appeals are hereby condoned. 3. Facts in brief are that, the assessment orders have been passed u/s u/s 147 read with Section 144

SAHASPUR KISAN SEWA SAHKARI SAMITI LTD.,DEHRADUN vs. ITO, DEHRADUN

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

ITA 205/DDN/2024[2015-16]Status: DisposedITAT Dehradun16 Jul 2025AY 2015-16

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

Section 144Section 147

delay of 57 days in filing the above appeals are hereby condoned. 3. Facts in brief are that, the assessment orders have been passed u/s u/s 147 read with Section 144

BALWINDER SINGH,U.S.NAGAR vs. ITO, KHATIMA

In the result, both the appeals of the assessee are dismissed as withdrawn

ITA 16/DDN/2025[2017-18]Status: DisposedITAT Dehradun17 Apr 2025AY 2017-18

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singh

Section 147Section 270ASection 4

144 r.w.s. 144B of the Act dated 25.03.2022 for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2024 and has filed Form 2, vide acknowledgment number 870704361140225 issued by the Department and requested for the withdrawal of this appeal with immediate effect. 2.1. In this regard, the assessee’s letter dated 17.02.2025 is reproduced as under