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9 results for “condonation of delay”+ Section 2(22)(e)clear

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Chennai1,157Mumbai936Delhi836Kolkata581Bangalore445Ahmedabad276Jaipur274Pune228Hyderabad215Patna185Karnataka169Nagpur153Chandigarh124Surat116Visakhapatnam107Indore103Lucknow92Raipur80Amritsar67Cochin66Cuttack64Panaji46Rajkot46Calcutta40SC38Agra24Guwahati24Telangana17Jodhpur16Allahabad12Varanasi12Jabalpur10Dehradun9Orissa4Rajasthan4A.K. SIKRI ROHINTON FALI NARIMAN2Andhra Pradesh2Himachal Pradesh2A.K. SIKRI N.V. RAMANA1Kerala1DIPAK MISRA R.K. AGRAWAL PRAFULLA C. PANT1Gauhati1Ranchi1

Key Topics

Section 143(3)9Section 808Section 80I6Addition to Income6Section 1475Section 1444Deduction4Section 1483Section 263

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

e-Assessment Centre (“NeAC”) vide draft assessment order dated 24 March 2021. 10. Being aggrieved by the draft order of the NeAC / AO, Applicant filed its objections before Dispute Resolution Panel (“DRP”) on 22 April 2021. 11. The ld. DRP vide its directions dated 25 November 2021 granted partial relief to the applicant on computation of margins of comparable companies

3
Section 69C3
Penalty3
Natural Justice2

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

e-Assessment Centre (“NeAC”) vide draft assessment order dated 24 March 2021. 10. Being aggrieved by the draft order of the NeAC / AO, Applicant filed its objections before Dispute Resolution Panel (“DRP”) on 22 April 2021. 11. The ld. DRP vide its directions dated 25 November 2021 granted partial relief to the applicant on computation of margins of comparable companies

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

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

2. Brief facts of the case are that, assessment order came to be passed on 16/12/2021 u/s 147 r.w. Section 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

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

2. Brief facts of the case are that, assessment order came to be passed on 16/12/2021 u/s 147 r.w. Section 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

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

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 by limitation

NEERAJ SINGHAL,DEHRADUN vs. DCIT ACIT CEN CIR , DDN , DEHRADUN

In the result, the appeal of the assessee is allowed

ITA 124/DDN/2024[2021-22]Status: DisposedITAT Dehradun09 Apr 2025AY 2021-22

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing) Neeraj Singhal, Vs. Dcit/Acit, Haripur, Kalsi, Dehradun, Central Circle, Uttarakhand Dehradun (Appellant) (Respondent) Pan: Apzps7059D Assessee By : Shri Harshit Gupta, Ca Revenue By: Shri S. K. Chaterjee, Cit Dr Date Of Hearing 19/03/2025 Date Of Pronouncement 09/04/2025

For Appellant: Shri Harshit Gupta, CAFor Respondent: Shri S. K. Chaterjee, CIT DR
Section 132Section 139(1)Section 143(3)Section 292CSection 40A(3)Section 69Section 69C

E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No. 124/DDN /2024 for AY 2021-22, arises out of the order of the Commissioner of Income Tax (Appeals)-3, Noida [hereinafter referred to as „ld. CIT(A)‟, in short] dated 24.04.2024 against the order of assessment passed u/s 143(3) the Income-tax Act, 1961 (hereinafter referred

NAINITAL DISTRICT CO-OPERATIVE BANK,HALDWANI vs. DCIT, CIRCLE-1, HALDWANI

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

ITA 77/DDN/2019[2011-12]Status: DisposedITAT Dehradun31 Oct 2023AY 2011-12
Section 12ASection 143(3)Section 148

E R PER M. BALAGANESH (A.M): These appeals in ITA No.77/DDN/2019 and ITA No. 4091/DDN/2018 for A.Ys. 2009-10 & 2011-12 arises out of the order by the ld. Commissioner of Income Tax (Appeals), Haldwani in appeals No.10159/CIT(A)/HLD/2018-19 & 10094/CIT(A)/HLD/2016-17 dated 16.05.2019 & 21.12.2017 (hereinafter referred to as ld. CIT(A) in short) against the order of assessment

NAINITAL DISTRICT CO-OPERATIVE BANK,HALDWANI vs. ACIT, CIRCLE-1, HALDWANI

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

ITA 4091/DEL/2018[2009-10]Status: DisposedITAT Dehradun31 Oct 2023AY 2009-10
Section 12ASection 143(3)Section 148

E R PER M. BALAGANESH (A.M): These appeals in ITA No.77/DDN/2019 and ITA No. 4091/DDN/2018 for A.Ys. 2009-10 & 2011-12 arises out of the order by the ld. Commissioner of Income Tax (Appeals), Haldwani in appeals No.10159/CIT(A)/HLD/2018-19 & 10094/CIT(A)/HLD/2016-17 dated 16.05.2019 & 21.12.2017 (hereinafter referred to as ld. CIT(A) in short) against the order of assessment