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9 results for “condonation of delay”+ Section 263(1)clear

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Key Topics

Section 201(1)10Section 2636Deduction6Section 143(3)3Section 1473Section 542Limitation/Time-bar2Condonation of Delay2Addition to Income

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

DISTRICT COOPERATIVE BANK LTD SAHASPUR, DEHRADUN,DEHRADUN vs. DCIT/ACIT, C C DEHRADUN, DEHRADUN

2

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

ITA 101/DDN/2026[2017-18]Status: DisposedITAT Dehradun15 Apr 2026AY 2017-18

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

Section 201(1)

condone the delay of294, 202, 263, 324 and 324 days respectively in filing the captioned Appeals by the Assessee. 6. Brief facts of the case are that, orders under Section 201(1

DISTRICT COOPERATIVE BANK LTD MAJRA, DEHRADUN,DEHRADUN vs. DCIT/ACIT, C C DEHRADUN, DEHRADUN

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

ITA 102/DDN/2026[2017-18]Status: DisposedITAT Dehradun15 Apr 2026AY 2017-18

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

Section 201(1)

condone the delay of294, 202, 263, 324 and 324 days respectively in filing the captioned Appeals by the Assessee. 6. Brief facts of the case are that, orders under Section 201(1

DISTRICT COOPERATIVE BANK LTD BHOGPUR, DEHRADUN,DEHRADUN vs. DCIT/ACIT, C C DEHRADUN, DEHRADUN

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

ITA 100/DDN/2026[2017-18]Status: DisposedITAT Dehradun15 Apr 2026AY 2017-18

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

Section 201(1)

condone the delay of294, 202, 263, 324 and 324 days respectively in filing the captioned Appeals by the Assessee. 6. Brief facts of the case are that, orders under Section 201(1

DISTRICT COOPERATIVE BANK LIMITED RANIPOKHRI,DEHRADUN vs. DCIT/ACIT, C C, DEHRADUN, DEHRADUN

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

ITA 99/DDN/2026[2017-18]Status: DisposedITAT Dehradun15 Apr 2026AY 2017-18

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

Section 201(1)

condone the delay of294, 202, 263, 324 and 324 days respectively in filing the captioned Appeals by the Assessee. 6. Brief facts of the case are that, orders under Section 201(1

DISTRICT COOPERATIVE BANK LIMITED,MIYANWALA,DEHRADUN vs. DCIT/ACIT, C C, DEHRADUN

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

ITA 103/DDN/2026[2017-18]Status: DisposedITAT Dehradun15 Apr 2026AY 2017-18

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

Section 201(1)

condone the delay of294, 202, 263, 324 and 324 days respectively in filing the captioned Appeals by the Assessee. 6. Brief facts of the case are that, orders under Section 201(1

MEENAKSHI KUMAR,DEHRADUN vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, DEHRADUN

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

ITA 22/DDN/2020[2015-2016]Status: DisposedITAT Dehradun27 Jul 2023AY 2015-2016

Bench: Shri Shamim Yahya & Shri Kul Bharat[Through Video Conferencing] [Assessment Year : 2015-16] Meenakshi Kumar, Vs Pr.Cit, C/O-Matta Garg & Co., Dehradun. 15, Astley Hall, Dehradun, Uttarakhand-248001. Pan-Agipk3345G Appellant Respondent Appellant By None Respondent By Shri N.S.Jangpangi, Cit Dr Date Of Hearing 27.07.2023 Date Of Pronouncement 27.07.2023 Order Per Kul Bharat, Jm : The Present Appeal Filed By The Assessee For The Assessment Year 2015-16 Is Directed Against The Order Of Ld.Pr. Cit-1, Dehradun Dated 09.03.2020. 2. The Assessee Has Raised Following Grounds Of Appeal:-

Section 143(1)Section 143(3)Section 263Section 54

delay in filing the appeal is hereby, condoned and the appeal is admitted for hearing. 7. Facts giving rise to the present appeal are that the assessee e-filed his return of income on 03.02.2016 declaring total income of INR 2,44,310/-. The case was processed u/s 143(1) of the Income Tax Act, 1961 (“the Act”) accepting

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

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)

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 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No. 50/DDN /2024 for AY 2016-17, arises out of the order of the Commissioner of Income Tax (Appeals