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3 results for “condonation of delay”+ Short Term Capital Gainsclear

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Key Topics

Addition to Income3Section 2492Section 1432Capital Gains2Disallowance2Natural Justice2Condonation of Delay2Set Off of Losses2Carry Forward of Losses

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

condonation of delay are as follows: “that with reference to the facts mentioned in the Statement of Facts, it is respectfully stated that the land purchased during the assessment year 2014-15 was sold during the assessment year 2015-16 and 2016-17. During the assessment year 2015 — 16, the assessee had computed and disclosed the short-term capital loss

NARENDER KUMAR JAIN,RISHIKESH vs. THE INCOME TAX, CIRCLE-1(4)(1), RISHIKESH

2

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

condonation of delay are as follows: “that with reference to the facts mentioned in the Statement of Facts, it is respectfully stated that the land purchased during the assessment year 2014-15 was sold during the assessment year 2015-16 and 2016-17. During the assessment year 2015 — 16, the assessee had computed and disclosed the short-term capital loss

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