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15 results for “condonation of delay”+ Section 2(29)clear

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Key Topics

Section 153A10Condonation of Delay10Addition to Income9Section 808Section 142(1)6Section 143(3)6Section 80I6Section 1475Section 148

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

29 .04.2022 ORDER Per Yogesh Kumar U.S., Accountant Member: These two appeals have been filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), Dehradun dated 19/09/2020 and 21/09/2020 for the Assessment Years 2015- 16 & 2016-17 respectively. Narendra Kumar Jain Vs. DY. CIT 2. In the instant appeal, the assessment order has been passed

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 1325
Search & Seizure5
Penalty3
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

29 .04.2022 ORDER Per Yogesh Kumar U.S., Accountant Member: These two appeals have been filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), Dehradun dated 19/09/2020 and 21/09/2020 for the Assessment Years 2015- 16 & 2016-17 respectively. Narendra Kumar Jain Vs. DY. CIT 2. In the instant appeal, the assessment order has been passed

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

29 January 2013 by the High Court of Delhi under the Companies Act 1956 with effect from 1 April 2012; (vii) Seventhly, the assessing officer assumed jurisdiction to make an assessment in pursuance of the notice under Section 143 (2). The notice was issued in the name of the amalgamating company in spite of the fact that on 2 April

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

29 January 2013 by the High Court of Delhi under the Companies Act 1956 with effect from 1 April 2012; (vii) Seventhly, the assessing officer assumed jurisdiction to make an assessment in pursuance of the notice under Section 143 (2). The notice was issued in the name of the amalgamating company in spite of the fact that on 2 April

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)

2 years and appellant has submitted application for condonation of delay. The reasons submitted by the Ld. A.R. were discussed and undersigned finds that the appellant has sufficient cause for not presenting its appeal within stipulated time. Thus, delay is condoned and appeal is allowed for admission.” 5. As it is apparent from the above order

SSGR HOSPITAL AND RESEARCH CENTRE PRIVATE LIMITED,HALDWANI vs. DCIT/ACIT, CENTRAL CIRCLE, HALDWANI, HALDWANI

In the result, appeals of the Assessee in ITA Nos

ITA 71/DDN/2025[2012-2013]Status: DisposedITAT Dehradun17 Sept 2025AY 2012-2013

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

Section 132Section 142(1)Section 153ASection 69B

delay of 18 days in filing the Appeals are hereby condoned. 4. Brief facts of the case are that, a search and seizure operation u/s 132 of the Income Tax Act, 1961 ('Act' for short) was carried out at M/s SSGR Hospital and Research Centre Pvt. Ltd. "Group of cases", Haldwani and other premises

SSGR HOSPITAL AND RESEARCH CENTRE PRIVATE LIMITED,HALDWANI vs. DCIT/ACIT, CENTAL CIRCLE, HALDWANI, HALDWANI

In the result, appeals of the Assessee in ITA Nos

ITA 70/DDN/2025[2011-2012]Status: DisposedITAT Dehradun17 Sept 2025AY 2011-2012

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

Section 132Section 142(1)Section 153ASection 69B

delay of 18 days in filing the Appeals are hereby condoned. 4. Brief facts of the case are that, a search and seizure operation u/s 132 of the Income Tax Act, 1961 ('Act' for short) was carried out at M/s SSGR Hospital and Research Centre Pvt. Ltd. "Group of cases", Haldwani and other premises

SSGR HOSPITAL & RESEARCH CENTRE PRIVATE LIMITED,HALDWANI vs. DC/ACIT, CENTRAL CIRLCE, HALDWANI

In the result, appeals of the Assessee in ITA Nos

ITA 41/DDN/2025[2015-2016]Status: DisposedITAT Dehradun17 Sept 2025AY 2015-2016

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

Section 132Section 142(1)Section 153ASection 69B

delay of 18 days in filing the Appeals are hereby condoned. 4. Brief facts of the case are that, a search and seizure operation u/s 132 of the Income Tax Act, 1961 ('Act' for short) was carried out at M/s SSGR Hospital and Research Centre Pvt. Ltd. "Group of cases", Haldwani and other premises

SSGR HOSPITAL AND RESEARCH CENTRE PRIVATE LIMITED ,HALDWANI vs. DCIT/ACIT, CENTRAL CIRCLE,HALDWANI, HALDWANI

In the result, appeals of the Assessee in ITA Nos

ITA 73/DDN/2025[2014-2015]Status: DisposedITAT Dehradun17 Sept 2025AY 2014-2015

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

Section 132Section 142(1)Section 153ASection 69B

delay of 18 days in filing the Appeals are hereby condoned. 4. Brief facts of the case are that, a search and seizure operation u/s 132 of the Income Tax Act, 1961 ('Act' for short) was carried out at M/s SSGR Hospital and Research Centre Pvt. Ltd. "Group of cases", Haldwani and other premises

SSGR HOSPITAL AND RESEARCH CENTRE PRIVATE LIMITED,HALDWANI vs. DCIT/ACIT, CENTRAL CIRCLE, HALDWANI, HALDWANI

In the result, appeals of the Assessee in ITA Nos

ITA 72/DDN/2025[2013-2014]Status: DisposedITAT Dehradun17 Sept 2025AY 2013-2014

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

Section 132Section 142(1)Section 153ASection 69B

delay of 18 days in filing the Appeals are hereby condoned. 4. Brief facts of the case are that, a search and seizure operation u/s 132 of the Income Tax Act, 1961 ('Act' for short) was carried out at M/s SSGR Hospital and Research Centre Pvt. Ltd. "Group of cases", Haldwani and other premises

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

29. Further, the appellant was again under treatment at district hospital Dehradun and underwent minor surgery. The OPD slip dated 11.05.2024 is enclosed at page no. 30. The assessee was further under treatment for prostate issues at Max Healthcare, Noida. Prescription dated 15.02.2025 is enclosed at page no. 31. The appellant was under treatment at Kailash Hospital, Dehradun

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)

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 of appeal before him. 3. None appeared on behalf of the assessee despite issuance of notice. Hence we proceed to dispose of this appeal on hearing the Learned DR and based

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

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

2. Identical issues are involved in all these appeals and hence they are taken up together and disposed of by this common order for the sake of convenience. At the outset, there is a delay in filing of appeals before us by 20 days. Considering the reason adduced in the condonation petition, in the ITA Nos. 88 & 87/DDN/2024 Panditwari Sadhan

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

2. Identical issues are involved in all these appeals and hence they are taken up together and disposed of by this common order for the sake of convenience. At the outset, there is a delay in filing of appeals before us by 20 days. Considering the reason adduced in the condonation petition, in the ITA Nos. 88 & 87/DDN/2024 Panditwari Sadhan