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5 results for “condonation of delay”+ Unexplained Cash Creditclear

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Key Topics

Section 688Section 153A6Addition to Income5Section 115B2Section 1442Condonation of Delay2Undisclosed Income2

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)

condonation of delay afresh by speaking order. 6. Ground No. 4 to 14 are relating to admission of additional evidence by the ld. CIT(A) and deletion of additions made by the Assessing Officer on account of unexplained investment in land, unexplained cash credits

DEVENDRA SINGH CHEEMA,NAINITAL vs. ITO, WARD-2(3)(1), NAINITAL

In the result, the appeal of the assessee is dismissed

ITA 1/DDN/2024[2020-21]Status: DisposedITAT Dehradun09 Apr 2025AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing) Devendra Singh Cheema, Vs. Ito, Bisht Bhawan Compound, Ward-2(3)(1), Tallital, Nainital, Nainital Uttarakhand (Appellant) (Respondent) Pan: Adupc2094D Assessee By : Shri Pavan Kumar Nath, Adv Revenue By: Shri Amar Pal Singh, Sr. Dr Date Of Hearing 20/03/2025 Date Of Pronouncement 09/04/2025

For Appellant: Shri Pavan Kumar Nath, AdvFor Respondent: Shri Amar Pal Singh, Sr. DR
Section 143(3)Section 68

delay is hereby condoned and appeal of the assessee is admitted for adjudication. Devendra Singh Cheema 3. The only effective issue to be decided in this appeal is as to whether the ld CIT(A) was justified in confirming the addition of Rs. 2,55,000/- made by the ld AO u/s 68 of the Act in the facts

LOKESH KUMAR, PROP.,KOTDWAR vs. ITO, KOTDWAR

In the result, appeal is allowed for statistical purposes

ITA 5619/DEL/2016[2011-12]Status: DisposedITAT Dehradun22 Jun 2023AY 2011-12

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganeshassessment Year: 2011-12 Lokesh Kumar, Prop. Versus Income-Tax Officer, Ramesh Kumar Verma, Adv. Kotdwar. Durgapuri, Kotdwar. Pan: Ajrpk2548R (Appellant) (Respondent) Assessee By : None Revenue By : Sh. A.S. Rana, Sr. Dr Date Of Hearing : 22.06.2023 Date Of Pronouncement: 22.06.2023 Order This Is An Appeal By The Assessee Against Order Dated

For Appellant: NoneFor Respondent: Sh. A.S. Rana, Sr. DR
Section 68

condone the delay and admit the appeal for adjudication on merits. 3. When the matter was called out, none appeared on behalf of the assessee despite notice of hearing, being issued through registered post. The basic grievance of the assessee as per the grounds raised is against ex parte disposal of his appeal by learned first appellate authority. 4. Briefly

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

SANJAY KUMAR ANAND ,DEHRADUN vs. DDIT/ADIT (INTL) , DEHRADUN

Appeal is partly allowed

ITA 193/DDN/2025[2017-18]Status: DisposedITAT Dehradun06 Feb 2026AY 2017-18

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 115BSection 69A

Delay of 33 days in filing the asseessee’s instant appeal is condoned in larger interest of justice and in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC). 3. We notice during the course of hearing that the assessee/appellant has raised his sole substantive grievance challenging correctness of both the learned lower authorities’ action