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62 results for “condonation of delay”+ Section 9clear

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Key Topics

Condonation of Delay36Section 1028Section 143(3)27Section 10(46)25Addition to Income23Section 14822Section 153C22Section 153A21Section 147

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

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

condone the delay and decide the appeal on merit after providing reasonable opportunity of being heard to both the sides. Thus we allow the Grounds of Appeal No. 3. Since the matter is remanded to CIT(A) to decide the issues involved in the other grounds, the Ground of Appeal No. 1 to 4 to 8 requires no adjudication

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

Showing 1–20 of 62 · Page 1 of 4

17
Section 417
Exemption14
Natural Justice13
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

condone the delay and decide the appeal on merit after providing reasonable opportunity of being heard to both the sides. Thus we allow the Grounds of Appeal No. 3. Since the matter is remanded to CIT(A) to decide the issues involved in the other grounds, the Ground of Appeal No. 1 to 4 to 8 requires no adjudication

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

Section 143(3) of the Income Tax Act, 1961 ('Act' for short) by making an addition of Rs. 27,30,000/- u/s 69 of the Act on account of undisclosed investment. Aggrieved by the assessment order dated 15/12/2018, Assessee preferred an appeal before the Ld. CIT(A) with a delay of ‘more than one year’. The Ld. CIT(A) vide

ABHISHEK AGARWAL,DEHRADUN vs. ITO, W01(1)(1), DEHRADUN

In the result, both the appeals filed by the assessee stands partly allowed for statistical purposes

ITA 103/DDN/2025[2013-14]Status: DisposedITAT Dehradun12 Sept 2025AY 2013-14

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalita No.104/Ddn/2025 (Assessment Year 2015-16) Abhishek Agarwal, Income Tax Officer, Near Town Area Office, Ward-1(1)(1), Doiwala, Distt Dehradun, Vs. Dehradun. Uttarakhand-248140. Pan-Alzpa7733L (Appellant) (Respondent) Assessee By Shri Rajiv Sahni, Ca Department By Shri A.S. Rana, Sr. Dr Date Of Hearing 08/09/2025 Date Of Pronouncement 12/09/2025

9. That the merits in the case stand to be defeated if the condonation is not granted for delay in filing the Appeal. 10. That substantial justice gets dwarfed by the technical consideration if the delay in filing of the Appeal is not condoned. 11. That the delayed filing of the Appeal was not deliberate, or on account of culpable

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)

section 144 and penalty order u/s. 271(1)(c) of the Act respectively for the assessment year 2012-13. 2. In the quantum appeal, the assessee raised following grounds : “1. On facts and circumstances of the case and in law, the Ld. CIT(A) erred in condoning the delay of more than 2 years merely on ground that the erstwhile

HASEEN,HARIDWAR vs. I T O ,WARD 1(3)(1),, HARIDWAR

In the result, the Appeal of the Appellant is partly allowed for

ITA 95/DDN/2026[2017-18]Status: DisposedITAT Dehradun15 Apr 2026AY 2017-18

Bench: Shri Yogesh Kumar U.S & Shri Sanjay Awasthihaseen Vs Ito 38, Gadowali, Bahadarpur Jat, Ward 1(3)(1), Income Tax Haridwar-249404 Office, Yogi Bhawan, Industrial Pan: Aodph1131G Area, Haridwar, Uttarakhand (Applicant) (Respondent) Appellant By Sh. Pankaj Goel, Adv Respondent By Sh. Akash Barnwal, Sr. Dr Date Of Hearing 07.04.2026 Date Of Pronouncement 15 .04.2026 Order Per Yogesh Kumar, U.S. Jm: The Present Appeal Is Filed By The Assessee Against The Order Of Ld.

Section 144BSection 147

condone the delay of 201 days in filing the present Appeal. 3 Haseen vs. ITO 6. Brief facts of the case are on merit are that, an assessment order came to be passed on 22/03/2022 u/s 147 r.w. S 144 read with Section 144B of the Income Tax Act, 1961 ('Act' for short) by making additions

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

MR. RAKESH SHARMA,DELHI vs. ACIT, DEHRADUN

In the result, appeal filed by the assessee in ITA

ITA 39/DDN/2024[2013-14]Status: DisposedITAT Dehradun12 Sept 2025AY 2013-14

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

Section 139(1)Section 153C

condoned the delay in filing the appeals and taken them for adjudication. 5. Before us, the Ld. AR of the assessee requested that the Appeal No.39/DDN/2024 for Assessment Year 2013-14 be taken as a lead case as it contained entire argument put fourth by both the parties before the lower authorities, therefore, we first take up the appeal

MR. RAKESH SHARMA,DELHI vs. ACIT, DEHRADUN

In the result, appeal filed by the assessee in ITA

ITA 38/DDN/2024[2012-13]Status: DisposedITAT Dehradun12 Sept 2025AY 2012-13

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

Section 139(1)Section 153C

condoned the delay in filing the appeals and taken them for adjudication. 5. Before us, the Ld. AR of the assessee requested that the Appeal No.39/DDN/2024 for Assessment Year 2013-14 be taken as a lead case as it contained entire argument put fourth by both the parties before the lower authorities, therefore, we first take up the appeal

MR. RAKESH SHARMA,DELHI vs. ACIT, DEHRADUN

In the result, appeal filed by the assessee in ITA

ITA 40/DDN/2024[2015-16]Status: DisposedITAT Dehradun12 Sept 2025AY 2015-16

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

Section 139(1)Section 153C

condoned the delay in filing the appeals and taken them for adjudication. 5. Before us, the Ld. AR of the assessee requested that the Appeal No.39/DDN/2024 for Assessment Year 2013-14 be taken as a lead case as it contained entire argument put fourth by both the parties before the lower authorities, therefore, we first take up the appeal

SH. ARVIND SINGH ,RISHIKESH vs. ITO, RISHIKESH, RISHIKESH

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

ITA 183/DDN/2024[2018-19]Status: DisposedITAT Dehradun09 Jul 2025AY 2018-19

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

Section 144BSection 147

Section 144B of the Income Tax Act, 1961 ('Act' for short) by computing the income of the Assessee at Rs. 78,68,110/- as against the returned income of Rs. 6,74,460/- by making certain addition. Aggrieved by the assessment order dated 24/03/2023, the Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order

USHA GARG,DEHRADUN vs. INCOME TAX OFFICER, DEHRADUN

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

ITA 76/DDN/2025[2011-12]Status: DisposedITAT Dehradun06 Aug 2025AY 2011-12

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 144Section 147Section 148

condone the delay of 419 days in filing the present Appeals. 6. Brief facts of the case are that, an assessment order came to be passed on 23/12/2016 and 29/12/2016 u/s 144 r.w. Section 147 of the Income Tax Act, 1961 ('Act' for short) by computing the income of the Assessee at Rs. 17,08,710/- for Assessment Year

USHA GARG,DEHRADUN vs. INCOME TAX OFFICER, DEHRADUN

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

ITA 77/DDN/2025[2012-13]Status: DisposedITAT Dehradun06 Aug 2025AY 2012-13

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 144Section 147Section 148

condone the delay of 419 days in filing the present Appeals. 6. Brief facts of the case are that, an assessment order came to be passed on 23/12/2016 and 29/12/2016 u/s 144 r.w. Section 147 of the Income Tax Act, 1961 ('Act' for short) by computing the income of the Assessee at Rs. 17,08,710/- for Assessment Year

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 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

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 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, 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

INCOME TAX OFFICER, WARD-1(1)(3), DEHRADUN, AAYKAR BHAWAN, SUBHASH ROAD, DEHRADUN vs. UTTARAKHAND PURV SAINIK KALYAN NIGAM LIMITED, STATION SUB AREA

In the result, appeal of the assessee is allowed

ITA 92/DDN/2024[2015-16]Status: DisposedITAT Dehradun23 Dec 2025AY 2015-16

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

For Appellant: Sh. Tarandeep Singh, AdvFor Respondent: Sh. Amar Pal Singh, JCIT-DR
Section 10Section 139Section 139(1)Section 139(4)Section 143(3)Section 148Section 149Section 617

delay of 75 days in filing the present appeal is hereby condoned. 2 Uttarakhand Purv Sainik Kalyan Nigam Ltd. 3. Brief facts of the case as mentioned in the order of the ld. CIT(A) are as under: “2. Brief facts of the case: The appellant is a company established under section 617 of the Companies Act, 1956, with

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

9. That due to my medical condition of the appellant, his mother, andother family circumstances as narrated above and also the negligenceof previous counsel, there has been an unavoidable delay of 543 daysin filing the appeal. 10. That the delay is neither intentional nor deliberate. I had no motive tojeopardize the interest of the Revenue. The delay occurred solely