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5 results for “condonation of delay”+ Section 249(4)(b)clear

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Key Topics

Addition to Income4Condonation of Delay4Section 1443Section 113Capital Gains3Natural Justice3Section 2502Section 2492Section 143

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

249 (2) of the Act, the appeal shall be presented within 30 days to the CIT (A). The assessee has preferred the appeal before the CIT(A) with a delay of 352 days. The assessee has claimed that, the assessee could not file the appeal due to his lack of knowledge and after receiving the assessment order for the Assessment

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

2
Disallowance2
Set Off of Losses2
Carry Forward of Losses2
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

249 (2) of the Act, the appeal shall be presented within 30 days to the CIT (A). The assessee has preferred the appeal before the CIT(A) with a delay of 352 days. The assessee has claimed that, the assessee could not file the appeal due to his lack of knowledge and after receiving the assessment order for the Assessment

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)

249(3) on the sufficiency of reasons for condonation of delay because CIT(A) being an authority under the I T Act only, does not have unfettered powers to condone without assigning any reasons. 4. On facts and circumstances of the case and in law, the Ld. CIT(A) erred in admitting additional on his own, even before calling

SH. IRSHAD ILAHI,DEHRADUN vs. ITO, W- 1(3), DEHRADUN

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

ITA 80/DDN/2024[2014-15]Status: DisposedITAT Dehradun09 Jul 2025AY 2014-15

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singhassessment Year: 2014-15 Irshad Ilahi, Income Tax Officer, 96 Colli Camp, Turner Road, Ward-1(3), Clement Town, Dehradun, Vs Dehradun Uttarkhand-248001 Pan-Acmpi0814J Appellant Respondent

Section 144Section 147Section 250

condoned and his order may set-aside the matter may be restored to the file of the AO for considering the new submissions/evidences and decide the matter afresh. The assessee filed a written submission explaining the reasons of delay as under:- “1. That the Appellant is a semi literate Muslim Lady who was 67 years at the time

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)

b) of the Act is pending adjudication before the Ld.CIT(A). Ld. AO erred in by adding to the income of Rs.52.00 lacs inspite of the fact that Form 10 was filed on the 10.05.2022 within the due time of the return under Section 139(1) of the Act. The appellant/assessee has filed Form 10 for Rs.70,00,000/- which