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9 results for “penalty u/s 271”+ Condonation of Delayclear

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Key Topics

Section 14414Penalty9Addition to Income7Section 1476Section 271(1)(c)5Section 1484Unexplained Investment4Section 692Section 115B

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)

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

2
Section 271(1)2
Section 1322

SH. KAMAL NARAYAN SHARMA,DEHRADUN vs. ITO, DEHRADUN

In the result, ITA No.6908/Del/2014 filed by the assessee is allowed for statistical purposes; ITA No

ITA 6908/DEL/2014[2008-09]Status: DisposedITAT Dehradun14 Oct 2020AY 2008-09

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Rajat Sharma, CA &For Respondent: Shri S.K. Chatterjee, Sr. DR
Section 132Section 143(2)Section 144Section 271(1)(c)

penalty levied by the AO u/s 271(1)(c) of the IT Act. 10. After hearing both the parties the delay in filing of the appeal is condoned

SHRI K.N. SHARMA,DEHRADUN vs. ITO, DEHRADUN

In the result, ITA No.6908/Del/2014 filed by the assessee is allowed for statistical purposes; ITA No

ITA 1687/DEL/2015[2008-09]Status: DisposedITAT Dehradun14 Oct 2020AY 2008-09

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Rajat Sharma, CA &For Respondent: Shri S.K. Chatterjee, Sr. DR
Section 132Section 143(2)Section 144Section 271(1)(c)

penalty levied by the AO u/s 271(1)(c) of the IT Act. 10. After hearing both the parties the delay in filing of the appeal is condoned

JASPAL SINGH,DEHRADUN vs. ITO WARD1(1)(2) DEHRADUN, DEHRADUN

In the result, the Appeal of the Assessee in ITA No

ITA 269/DDN/2025[2016-17]Status: DisposedITAT Dehradun18 Feb 2026AY 2016-17

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

Section 144Section 147Section 271(1)(c)

u/s 271(1)(c) of the Act. Aggrieved by the assessment order and order of penalty, Assessee preferred two Appeals before the Ld. CIT(A) with a delay of 217 days and 38 days respectively in filing the First Appeals. The Ld. CIT(A) vide order impugned dated 18/12/2025, dismissed the First Appeals without condoning

JASPAL SINGH,DEHRADUN vs. ITO WARD 1(1)(2), DEHRADUN

In the result, the Appeal of the Assessee in ITA No

ITA 268/DDN/2025[2016-17]Status: DisposedITAT Dehradun18 Feb 2026AY 2016-17

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

Section 144Section 147Section 271(1)(c)

u/s 271(1)(c) of the Act. Aggrieved by the assessment order and order of penalty, Assessee preferred two Appeals before the Ld. CIT(A) with a delay of 217 days and 38 days respectively in filing the First Appeals. The Ld. CIT(A) vide order impugned dated 18/12/2025, dismissed the First Appeals without condoning

GUNJAN JAISWAL,HALDWANI vs. ITO, HALDWANI

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

ITA 117/DDN/2025[2015-16]Status: DisposedITAT Dehradun30 Oct 2025AY 2015-16

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

Section 144Section 144BSection 147Section 271(1)(C)Section 69A

u/s 271(1)(C) of the Act on 21/09/2022. Aggrieved by the assessment order as well as order of penalty, the Assessee preferred two Appeals before the Ld. CIT(A) with a delay of 1034 and 854 days respectively. Gunjan Jaiswal Vs. ITO The Ld. CIT(A) dismissed both the Appeals of the Assessee on delay in latches vide orders

GUNJAN JAISWAL,HALDWANI vs. ITO, WARD-2(1)(1), HALDWANI

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

ITA 116/DDN/2025[2015-16]Status: DisposedITAT Dehradun30 Oct 2025AY 2015-16

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

Section 144Section 144BSection 147Section 271(1)(C)Section 69A

u/s 271(1)(C) of the Act on 21/09/2022. Aggrieved by the assessment order as well as order of penalty, the Assessee preferred two Appeals before the Ld. CIT(A) with a delay of 1034 and 854 days respectively. Gunjan Jaiswal Vs. ITO The Ld. CIT(A) dismissed both the Appeals of the Assessee on delay in latches vide orders

PANDITWARI SADHAN SAHKARI SAMITI LIMITED,DEHRADUN vs. INCOME TAX OFFICER , DEHRADUN

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 88/DDN/2024[2016-17]Status: DisposedITAT Dehradun02 Apr 2025AY 2016-17

Bench: Shri M. Balaganesh & Shri Satbeer Singh Godara(Through Video Conferencing)

For Appellant: Shri Sushil Kumar, AdvFor Respondent: Shri A. S. Rana, Sr. DR
Section 115BSection 144Section 147Section 148Section 271(1)Section 69

u/s 147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 31.03.2022 by the Assessing Officer, ITO, Ward-1(1)(2), Dehradun (hereinafter referred to as ‘ld. AO’). 2. Identical issues are involved in all these appeals and hence they are taken up together and disposed of by this common order for the sake of convenience

PANDITWARI SADHAN SAHKARI SAMITI LIMITED,DEHRADUN vs. INCOME TAX OFFICER, DEHRADUN

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 87/DDN/2024[2017-18]Status: DisposedITAT Dehradun02 Apr 2025AY 2017-18

Bench: Shri M. Balaganesh & Shri Satbeer Singh Godara(Through Video Conferencing)

For Appellant: Shri Sushil Kumar, AdvFor Respondent: Shri A. S. Rana, Sr. DR
Section 115BSection 144Section 147Section 148Section 271(1)Section 69

u/s 147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 31.03.2022 by the Assessing Officer, ITO, Ward-1(1)(2), Dehradun (hereinafter referred to as ‘ld. AO’). 2. Identical issues are involved in all these appeals and hence they are taken up together and disposed of by this common order for the sake of convenience