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413 results for “condonation of delay”+ Section 10(46)clear

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Key Topics

Section 6835Section 143(3)26Addition to Income25Section 153A23Section 14822Section 271(1)(c)13Section 14A12Disallowance11Section 10A

MR. NIKHIL SAWHNEY,NEW DELHI vs. ACIT, NOIDA

In the result, appeal of the assessee is dismissed

ITA 1248/DEL/2017[2012-13]Status: DisposedITAT Delhi17 Aug 2020AY 2012-13

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishimr. Nikhil Sawhney Acit, 17 – Sunder Nagar, Central Circle, Vs. New Delhi – 110 003. Noida. Pan: Aaups0222Q (Appellant) (Respondent)

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Rakhi Vimal, Sr. DR
Section 10(38)Section 143

condone the delay admitting the appeal of the assessee and proceed to decide the issue on merits. 08. Facts of case in a narrow compass shows that assessee filed his return of income on 31 August 2012 declaring total income of Rs. 167,09,146 which was subsequently revised on 25th of March 2014 declaring same

CIT vs. GS PHARMBUTOR PVT LTD

The appeal is allowed to the aforesaid extent

Showing 1–20 of 413 · Page 1 of 21

...
10
Section 1479
Penalty8
Limitation/Time-bar8
ITA/134/2013HC Delhi19 Mar 2013

Bench: HON'BLE MR. JUSTICE BADAR DURREZ AHMED,HON'BLE MR. JUSTICE R.V.EASWAR

For Appellant: Mr Parag P. Tripathi, Senior Advocate with Mr Anoop
Section 11Section 13Section 13(1)Section 131(1)Section 30Section 32Section 37(1)

condoned in respect of the bank, then the matter even in so far as the appellant is concerned would be over. 19. He further submitted that the order dated 03.03.2011 whereby the respondent No. 3 revoked the passport of the appellant was bad for another reason. The reason being that the said order dated 03.03.2011 refers to diversion of Foreign

ACIT, NEW DELHI vs. M/S. CONTAINER CORPORATION OF INDIA LTD., NEW DELHI

In the result ITA No. 1364/Del/2012 for AY 2007-08 filed by the revenue is dismissed

ITA 1364/DEL/2012[2007-08]Status: DisposedITAT Delhi23 Feb 2018AY 2007-08

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri Kirshnan, AdvFor Respondent: Ms. Rachna Singh, CIT DR

condoning the delay of 585 and 502 days delay in both these appeals. ACIT, Vs. Container Cooperation of India Ltd ITA No. 1555/Del/2012, 1363/Del/2012, 3960/Del/2010 and 1364/Del/2012 Assessment Year: 2006-07 and 2007-08 9. Now coming on the merits of the case we first take up the appeal of the revenue in ITA NO. 1363/Del/2012 for Assessment Year

M/S PRAVEEN INDUSTRIES LTD.,,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeal filed by the revenue is partly allowed whereas the appeal filed by assessee is allowed

ITA 1790/DEL/2013[2009-10]Status: DisposedITAT Delhi26 Oct 2017AY 2009-10

Bench: Shri S.K. Yadav. Shri B.P. Jainand

For Appellant: Shri Gautam Jain, AdvFor Respondent: Smt. Paramita Tripathy, CIT-DR
Section 10BSection 10B(1)Section 139(1)Section 40Section 43B

condoned the delay in filing of return and observed in the order as under: “In Exercise of the powers conferred upon it by section 119(2)(b) of the Income Tax Act, 1961( The Act) , the central Board of direct taxes hereby authorizes the assessing Officer to admit the return of income for Assessment Year 2009-10 filed

DCIT, NEW DELHI vs. M/S. PRAVEEN INDUSTRIES PVT. LTD., DELHI

In the result, appeal filed by the revenue is partly allowed whereas the appeal filed by assessee is allowed

ITA 2239/DEL/2013[2009-10]Status: DisposedITAT Delhi26 Oct 2017AY 2009-10

Bench: Shri S.K. Yadav. Shri B.P. Jainand

For Appellant: Shri Gautam Jain, AdvFor Respondent: Smt. Paramita Tripathy, CIT-DR
Section 10BSection 10B(1)Section 139(1)Section 40Section 43B

condoned the delay in filing of return and observed in the order as under: “In Exercise of the powers conferred upon it by section 119(2)(b) of the Income Tax Act, 1961( The Act) , the central Board of direct taxes hereby authorizes the assessing Officer to admit the return of income for Assessment Year 2009-10 filed

MONICA GOLD PIPES PRIVATE LIMITED,KHASRA NO. vs. INCOME TAX OFFICER, WARD 16(2), C R BUILDING

In the result, appeals of the assessee are allowed

ITA 3792/DEL/2023[2014-15]Status: DisposedITAT Delhi21 Aug 2024AY 2014-15

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.3791 & 3792/Del/2023 िनधा"रणवष"/Assessment Years: 2013-14 & 2014-15

Section 11Section 119Section 119(2)(b)Section 260A

10] [In favour of assessee] III. Vijay Vishin Meghani vs-DCIT [2017] 86 taxmann.com 98 (Bombay HC) Section 253 of the Income-tax Act, 1961- Appellate Tribunal - Appeals to(Condonation of delay) - Assessment years 1994-95 and 1996-97- Whether where assessee filed appeal before Tribunal with a delay of 2984 days by taking a plea that he was wrongly

MONICA GOLD PIPES PRIVATE LIMITED,KHASRA NO. vs. INCOME TAX OFFICER, WARD 16(2), C R BUILDING

In the result, appeals of the assessee are allowed

ITA 3791/DEL/2023[2013-14]Status: DisposedITAT Delhi21 Aug 2024AY 2013-14

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.3791 & 3792/Del/2023 िनधा"रणवष"/Assessment Years: 2013-14 & 2014-15

Section 11Section 119Section 119(2)(b)Section 260A

10] [In favour of assessee] III. Vijay Vishin Meghani vs-DCIT [2017] 86 taxmann.com 98 (Bombay HC) Section 253 of the Income-tax Act, 1961- Appellate Tribunal - Appeals to(Condonation of delay) - Assessment years 1994-95 and 1996-97- Whether where assessee filed appeal before Tribunal with a delay of 2984 days by taking a plea that he was wrongly

M/S. ALANKAR SAPHIRE DEVELOPERS,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

ITA 2278/DEL/2016[2004-05]Status: DisposedITAT Delhi27 Apr 2020AY 2004-05

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

10. The Revenue in its appeal has raised several grounds in which the Revenue has challenged the Order of Ld. CIT(A) in condoning the delay in filing the appeal, in admitting the additional evidence under Rule 46A, in holding that A.O. could not have proceeded to frame the assessment under section 153A, in the absence of any incriminating material

ACIT, NEW DELHI vs. M/S VINMAN ESTATES PVT. LTD.,, NEW DELHI

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

ITA 1980/DEL/2016[2005-06]Status: DisposedITAT Delhi27 Apr 2020AY 2005-06

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

10. The Revenue in its appeal has raised several grounds in which the Revenue has challenged the Order of Ld. CIT(A) in condoning the delay in filing the appeal, in admitting the additional evidence under Rule 46A, in holding that A.O. could not have proceeded to frame the assessment under section 153A, in the absence of any incriminating material

M/S. WORLDWIDE REALTORS (P) LTD,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

ITA 2280/DEL/2016[2005-06]Status: DisposedITAT Delhi27 Apr 2020AY 2005-06

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

10. The Revenue in its appeal has raised several grounds in which the Revenue has challenged the Order of Ld. CIT(A) in condoning the delay in filing the appeal, in admitting the additional evidence under Rule 46A, in holding that A.O. could not have proceeded to frame the assessment under section 153A, in the absence of any incriminating material

M/S. ALANKAR SAPHIRE DEVELOPERS,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

ITA 2277/DEL/2016[2003-04]Status: DisposedITAT Delhi27 Apr 2020AY 2003-04

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

10. The Revenue in its appeal has raised several grounds in which the Revenue has challenged the Order of Ld. CIT(A) in condoning the delay in filing the appeal, in admitting the additional evidence under Rule 46A, in holding that A.O. could not have proceeded to frame the assessment under section 153A, in the absence of any incriminating material

ACIT, NEW DELHI vs. M/S ALANKAR SAPHIRE DEVELOPERS PVT. LTD.,, NEW DELHI

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

ITA 2607/DEL/2016[2004-05]Status: DisposedITAT Delhi27 Apr 2020AY 2004-05

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

10. The Revenue in its appeal has raised several grounds in which the Revenue has challenged the Order of Ld. CIT(A) in condoning the delay in filing the appeal, in admitting the additional evidence under Rule 46A, in holding that A.O. could not have proceeded to frame the assessment under section 153A, in the absence of any incriminating material

ACIT, NEW DELHI vs. M/S NAGESHWAR REALTORS PVT. LTD.,, NEW DELHI

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

ITA 1972/DEL/2016[2006-07]Status: DisposedITAT Delhi27 Apr 2020AY 2006-07

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

10. The Revenue in its appeal has raised several grounds in which the Revenue has challenged the Order of Ld. CIT(A) in condoning the delay in filing the appeal, in admitting the additional evidence under Rule 46A, in holding that A.O. could not have proceeded to frame the assessment under section 153A, in the absence of any incriminating material

M/S VINMAN ESTATES (P) LTD.,,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

ITA 1589/DEL/2016[2005-06]Status: DisposedITAT Delhi27 Apr 2020AY 2005-06

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

10. The Revenue in its appeal has raised several grounds in which the Revenue has challenged the Order of Ld. CIT(A) in condoning the delay in filing the appeal, in admitting the additional evidence under Rule 46A, in holding that A.O. could not have proceeded to frame the assessment under section 153A, in the absence of any incriminating material

ACIT, NEW DELHI vs. M/S WITNESS BUILDERS PVT. LTD.,, NEW DELHI

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

ITA 1971/DEL/2016[2006-07]Status: DisposedITAT Delhi27 Apr 2020AY 2006-07

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

10. The Revenue in its appeal has raised several grounds in which the Revenue has challenged the Order of Ld. CIT(A) in condoning the delay in filing the appeal, in admitting the additional evidence under Rule 46A, in holding that A.O. could not have proceeded to frame the assessment under section 153A, in the absence of any incriminating material

ACIT, NEW DELHI vs. M/S WITNESS CONSTRUCTIONS PVT. LTD.,, NEW DELHI

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

ITA 2603/DEL/2016[2006-07]Status: DisposedITAT Delhi27 Apr 2020AY 2006-07

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

10. The Revenue in its appeal has raised several grounds in which the Revenue has challenged the Order of Ld. CIT(A) in condoning the delay in filing the appeal, in admitting the additional evidence under Rule 46A, in holding that A.O. could not have proceeded to frame the assessment under section 153A, in the absence of any incriminating material

ACIT, NEW DELHI vs. M/S GEE GEE BUILDERS PVT. LTD.,, NEW DELHI

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

ITA 1975/DEL/2016[2005-06]Status: DisposedITAT Delhi27 Apr 2020AY 2005-06

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

10. The Revenue in its appeal has raised several grounds in which the Revenue has challenged the Order of Ld. CIT(A) in condoning the delay in filing the appeal, in admitting the additional evidence under Rule 46A, in holding that A.O. could not have proceeded to frame the assessment under section 153A, in the absence of any incriminating material

M/S. ALANKAR SAPHIRE DEVELOPERS,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

ITA 2279/DEL/2016[2005-06]Status: DisposedITAT Delhi27 Apr 2020AY 2005-06

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

10. The Revenue in its appeal has raised several grounds in which the Revenue has challenged the Order of Ld. CIT(A) in condoning the delay in filing the appeal, in admitting the additional evidence under Rule 46A, in holding that A.O. could not have proceeded to frame the assessment under section 153A, in the absence of any incriminating material

ACIT, NEW DELHI vs. M/S. BELIEVE DEVELOPERS & PROMOTERS PVT. LTD., NEW DELHI

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

ITA 6444/DEL/2015[2005-06]Status: DisposedITAT Delhi27 Apr 2020AY 2005-06

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

10. The Revenue in its appeal has raised several grounds in which the Revenue has challenged the Order of Ld. CIT(A) in condoning the delay in filing the appeal, in admitting the additional evidence under Rule 46A, in holding that A.O. could not have proceeded to frame the assessment under section 153A, in the absence of any incriminating material

ACIT, NEW DELHI vs. M/S PEGASUS SOFTECH PVT. LTD.,, NEW DELHI

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

ITA 2610/DEL/2016[2005-06]Status: DisposedITAT Delhi27 Apr 2020AY 2005-06

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

10. The Revenue in its appeal has raised several grounds in which the Revenue has challenged the Order of Ld. CIT(A) in condoning the delay in filing the appeal, in admitting the additional evidence under Rule 46A, in holding that A.O. could not have proceeded to frame the assessment under section 153A, in the absence of any incriminating material