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7 results for “condonation of delay”+ Section 34(1)clear

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Key Topics

Section 143(3)8Section 808Section 153A6Section 80I6Addition to Income4Condonation of Delay3Section 144C2Section 92C2Section 92B

RAJESH AGGARWAL ,DEHRADUN vs. THE DEPUTY COMMISSIONER OF INCOME TAX OFFICER, CENTRAL CIRCLE, DEHRADUN

In the result, all the appeals of the assessee are allowed

ITA 199/DDN/2019[2013-14]Status: DisposedITAT Dehradun23 Jun 2023AY 2013-14
Section 115BSection 132Section 132(4)Section 139(1)Section 153ASection 68

condone the delay and admit the appeals of the assessee for adjudication. 2. As identical issues are involved in all these appeals, they are taken up together and disposed of by this common order for the sake of convenience. AY: 2011-12 3. The assessee has raised the following grounds of appeal: That the Order passed

KARAM SAFETY PRIVATE LIMITED,SITARGANJ vs. THE INCOME TAX OFFICER, WARD-2(3)(5), UDHAM SINGH NAGAR

2
Transfer Pricing2
Deduction2
Comparables/TP2

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

Delay condoned. Heard the learned Senior Counsel appearing for the parties. We do not find any reason to interfere with the impugned judgment(s) passed by the High Court. In view of this, we find no merit in the appeals and special leave petitions. Accordingly, the appeals and special leave petitions are dismissed.” 25. The doctrine of merger results

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

Delay condoned. Heard the learned Senior Counsel appearing for the parties. We do not find any reason to interfere with the impugned judgment(s) passed by the High Court. In view of this, we find no merit in the appeals and special leave petitions. Accordingly, the appeals and special leave petitions are dismissed.” 25. The doctrine of merger results

SH. SANJAY KUMAR,DEHRADUN vs. ITO, WARD-1(2)(3), DEHRADUN

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

ITA 84/DDN/2025[2016-17]Status: DisposedITAT Dehradun23 Dec 2025AY 2016-17

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Sanjay Kumar Vs Income Tax Officer, 34 34Shankerpurhukumatpur Ward 1(2)(3), Dehradun, 248197, Uttarakhand, Uttarakhand Pan: Aaubpk4159P Appellant Respondent Assessee By Sh. Rajiv Sahini, Ca Revenue By Sh. Amar Pal Singh, Jcit, Dr Date Of Hearing 11/11/2025 Date Of Pronouncement 23/12/2025

Section 143(3)Section 69

34 34ShankerpurHukumatpur Ward 1(2)(3), Dehradun, 248197, Uttarakhand, Uttarakhand PAN: AAUBPK4159P Appellant Respondent Assessee by Sh. Rajiv Sahini, CA Revenue by Sh. Amar Pal Singh, JCIT, DR Date of Hearing 11/11/2025 Date of Pronouncement 23/12/2025 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals

SLO AUTOMOBILES PVT. LTD.,DEHRADUN vs. DCIT, DEHRADUN

In the result, Appeal of the Assessee is allowed

ITA 6509/DEL/2016[2011-12]Status: DisposedITAT Dehradun14 Jan 2026AY 2011-12

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Slo Automobiles Private Dy. Cit, Limited, Circle-2, Dehradun. 108-Haridwar Road, Vs. Dehradun-248001. Pan-Aancs8160M (Appellant) (Respondent)

Section 143(3)Section 148Section 43B

condone the delay of 197 days in filing the present Appeal. SLO Automobiles Pvt. Ltd. vs. DCIT 5. Brief facts of the case are that, the Assessee filed return of income declaring income of Rs. 6,46,975/- after adjusting the loans of earlier years, NIL taxable income has been reported. During the course of survey conducted by the Commercial

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

1 GYANENDRA PANWAR my control, the appeal could not be filed within the prescribed time. The same are being explained below point wise. 4. Self-Illness: The appellant had undergone surgical process in February 2024, the treatment for which continued till March 2024. The relevant document in support of this treatment at district hospital, Dehradun is enclosed at Page No.25-28

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)

1) dated 31.03.2024 against the order of assessment passed u/s 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 29.12.2018 by the Assessing Officer, AO, Ward-2(3)(3), Almora (hereinafter referred to as ‘ld. AO’). 2. The only ground raised by the assessee is that the learned JCITA had erred in dismissing