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1,475 results for “condonation of delay”+ Section 143(1)(a)clear

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Mumbai2,241 Chennai1,586 Delhi1,475 Kolkata1,467 Bangalore737 Pune616 Ahmedabad615 Hyderabad609 Jaipur419 Surat343 Indore307 Chandigarh303 Lucknow200 Visakhapatnam199 Nagpur196 Cochin188 Rajkot181 Amritsar171 Karnataka169 Raipur163 Patna144 Cuttack97 Panaji92 Agra75 Calcutta66 Jodhpur38 Guwahati38 Allahabad31 Dehradun31 Jabalpur31 Varanasi22 SC15 Telangana13 Ranchi12 Andhra Pradesh4 Himachal Pradesh4 Orissa3 Rajasthan1

Key Topics

Section 143(3)76 Addition to Income55 Section 14750 Section 143(1)43 Section 6835 Condonation of Delay30 Section 153D26 Section 153A25 Section 115B

ORIENT CRAFT LIMITED,GURGAON vs. DCIT CENTRAL CIRCLE 2, GURGAON

ITA 1097/DEL/2023[2017-18]Status: DisposedITAT Delhi31 Oct 2023AY 2017-18

Bench: Sh. M. Balaganesh & Sh.Anubhav Sharma

Section 143(1)Section 143(3)Section 154Section 36(1)(va)

section 143(1) of the Act, a liberal approach may be taken for condonation of delay since assessee’s application

DHARAMVIR KHOSLA ,. vs. DCIT CC-5, NEW DELHI , .

The appeals are allowed for statistical purposes and ld

ITA 3976/DEL/2025[2019-20]Status: DisposedITAT Delhi21 Jan 2026AY 2019-20

Showing 1–20 of 1,475 · Page 1 of 74

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25

Limitation/Time-bar20

For Appellant: \nSh. Rajiv Saxena, Adv

For Respondent: \nSh. Mahesh Kumar, CIT, DR

Section 139Section 139(1)Section 143(1)Section 153CSection 32(1)(ii)

section 143(1) of the Act, a liberal approach may be\ntaken for condonation of delay since assessee's application

MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

ITA 2553/DEL/2013[1999-00]Status: DisposedITAT Delhi31 Aug 2020AY 1999-00

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 2553/Del/2013 : Asstt. Year : 1999-00 Maruti Suzuki India Ltd., Vs Commissioner Of Income Tax Plot No. 1, Nelson Mandela Road, (Appeals)-Ix, Income Tax Vasant Kunj, New Delhi-110070 Office, Laxmi Nagar, New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 2641/Del/2013 : Asstt. Year : 1999-00 Dcit, Vs Maruti Suzuki India Ltd., Circle-6(1), Plot No. 1, Nelson Mandela Road, New Delhi Vasant Kunj, New Delhi-110070 (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 468/Del/2014 : Asstt. Year : 1994-95 Maruti Suzuki India Ltd., Vs Jcit(Osd), Plot No. 1, Nelson Mandela Road, Circle-6(1), Vasant Kunj, New Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Pramita M. Biswas, CIT DR

Section 143(1)Section 244ASection 244A(1)Section 244A(1)(a)Section 244A(3)Section 254

143(1). • When refund is of tax other than advance tax paid or TDS or TCS, the interest is payable at the rate of 0.5% per month or part of the month of refund. 33. We have also examined the arguments of the ld. AR with regard to applicability of the judgment the Hon’ble Apex Court in the case

DCIT, NEW DELHI vs. M/S. MARUTI SUZUKI INDIA LTD., NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

ITA 599/DEL/2014[1994-95]Status: DisposedITAT Delhi31 Aug 2020AY 1994-95

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 2553/Del/2013 : Asstt. Year : 1999-00 Maruti Suzuki India Ltd., Vs Commissioner Of Income Tax Plot No. 1, Nelson Mandela Road, (Appeals)-Ix, Income Tax Vasant Kunj, New Delhi-110070 Office, Laxmi Nagar, New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 2641/Del/2013 : Asstt. Year : 1999-00 Dcit, Vs Maruti Suzuki India Ltd., Circle-6(1), Plot No. 1, Nelson Mandela Road, New Delhi Vasant Kunj, New Delhi-110070 (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 468/Del/2014 : Asstt. Year : 1994-95 Maruti Suzuki India Ltd., Vs Jcit(Osd), Plot No. 1, Nelson Mandela Road, Circle-6(1), Vasant Kunj, New Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Pramita M. Biswas, CIT DR

Section 143(1)Section 244ASection 244A(1)Section 244A(1)(a)Section 244A(3)Section 254

143(1). • When refund is of tax other than advance tax paid or TDS or TCS, the interest is payable at the rate of 0.5% per month or part of the month of refund. 33. We have also examined the arguments of the ld. AR with regard to applicability of the judgment the Hon’ble Apex Court in the case

MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. JCIT (OSD), NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

ITA 468/DEL/2014[1994-95]Status: DisposedITAT Delhi31 Aug 2020AY 1994-95

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 2553/Del/2013 : Asstt. Year : 1999-00 Maruti Suzuki India Ltd., Vs Commissioner Of Income Tax Plot No. 1, Nelson Mandela Road, (Appeals)-Ix, Income Tax Vasant Kunj, New Delhi-110070 Office, Laxmi Nagar, New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 2641/Del/2013 : Asstt. Year : 1999-00 Dcit, Vs Maruti Suzuki India Ltd., Circle-6(1), Plot No. 1, Nelson Mandela Road, New Delhi Vasant Kunj, New Delhi-110070 (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 468/Del/2014 : Asstt. Year : 1994-95 Maruti Suzuki India Ltd., Vs Jcit(Osd), Plot No. 1, Nelson Mandela Road, Circle-6(1), Vasant Kunj, New Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Pramita M. Biswas, CIT DR

Section 143(1)Section 244ASection 244A(1)Section 244A(1)(a)Section 244A(3)Section 254

143(1). • When refund is of tax other than advance tax paid or TDS or TCS, the interest is payable at the rate of 0.5% per month or part of the month of refund. 33. We have also examined the arguments of the ld. AR with regard to applicability of the judgment the Hon’ble Apex Court in the case

DCIT, NEW DELHI vs. M/S MARUTI SUZUKI INDIA LTD.,, NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

ITA 2641/DEL/2013[1999-00]Status: DisposedITAT Delhi31 Aug 2020AY 1999-00

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 2553/Del/2013 : Asstt. Year : 1999-00 Maruti Suzuki India Ltd., Vs Commissioner Of Income Tax Plot No. 1, Nelson Mandela Road, (Appeals)-Ix, Income Tax Vasant Kunj, New Delhi-110070 Office, Laxmi Nagar, New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 2641/Del/2013 : Asstt. Year : 1999-00 Dcit, Vs Maruti Suzuki India Ltd., Circle-6(1), Plot No. 1, Nelson Mandela Road, New Delhi Vasant Kunj, New Delhi-110070 (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 468/Del/2014 : Asstt. Year : 1994-95 Maruti Suzuki India Ltd., Vs Jcit(Osd), Plot No. 1, Nelson Mandela Road, Circle-6(1), Vasant Kunj, New Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Pramita M. Biswas, CIT DR

Section 143(1)Section 244ASection 244A(1)Section 244A(1)(a)Section 244A(3)Section 254

143(1). • When refund is of tax other than advance tax paid or TDS or TCS, the interest is payable at the rate of 0.5% per month or part of the month of refund. 33. We have also examined the arguments of the ld. AR with regard to applicability of the judgment the Hon’ble Apex Court in the case

TINNA RUBBER AND INFRASTRUCTURE LTD,DELHI vs. DCIT,CIRCLE-25(1), DELHI

ITA 816/DEL/2025[2022-23]Status: DisposedITAT Delhi31 Jul 2025AY 2022-23

Bench: Shri Satbeer Singh Godara & Shri Avdhesh Kumar Mishra

Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36Section 36(1)(iv)Section 36(1)(va)Section 43B

section 143(1) processing as per law and delay caused involving the entire intervening period as on date shall be deemed to have been condoned

TINNA RUBBER AND INFRASTRUCTURE LTD,DELHI vs. DCIT,CIRCLE-25(1), DELHI

ITA 817/DEL/2025[2018-19]Status: DisposedITAT Delhi31 Jul 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Avdhesh Kumar Mishra

Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36Section 36(1)(iv)Section 36(1)(va)Section 43B

section 143(1) processing as per law and delay caused involving the entire intervening period as on date shall be deemed to have been condoned

DHARAMVIR KHOSLA,. vs. DCIT CC-5, NEW DELHI , .

The appeals are allowed for statistical purposes and ld

ITA 3977/DEL/2025[2020-21]Status: DisposedITAT Delhi21 Jan 2026AY 2020-21

For Appellant: \nSh. Rajiv Saxena, AdvFor Respondent: \nSh. Mahesh Kumar, CIT, DR

Section 139Section 139(1)Section 143(1)Section 153CSection 32(1)(ii)

section 143(1) of the Act, a liberal approach may be\ntaken for condonation of delay since assessee's application

PR. COMMISSIONER OF INCOME TAX -7 vs. SUMITOMO CORPORATION INDIA (P) LTD.

ITA/52/2023HC Delhi02 Sept 2024

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE RAVINDER DUDEJA

Section 144C of the Act refers to the Dispute Resolution Panel. Sub-section (1) of section 144C provides that in case of an eligible assessee, the Assessing Officer shall notwithstanding anything to the contrary contained in the Act forward a draft of the proposed order of assessment to the assessee if he proposes to make on or after

THE PR. COMMISSIONER OF INCOME TAX -6 vs. MARUTI SUZUKI INDIA LTD.

ITA/995/2019HC Delhi02 Mar 2020

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

Section 144C of the Act refers to the Dispute Resolution Panel. Sub-section (1) of section 144C provides that in case of an eligible assessee, the Assessing Officer shall notwithstanding anything to the contrary contained in the Act forward a draft of the proposed order of assessment to the assessee if he proposes to make on or after

THE PR. COMMISSIONER OF INCOME TAX -6 vs. MICROSOFT INDIA ( R & D) PVT. LTD.

ITA/993/2019HC Delhi02 Mar 2020

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

Section 144C of the Act refers to the Dispute Resolution Panel. Sub-section (1) of section 144C provides that in case of an eligible assessee, the Assessing Officer shall notwithstanding anything to the contrary contained in the Act forward a draft of the proposed order of assessment to the assessee if he proposes to make on or after

THE SOUTH INDIA CLUB,NEW DELHI vs. ITO WARD EXEMPTION 2(3), NEW DELHI

In the result, the appeal filed by the Assessee is partly

ITA 354/DEL/2024[2018-19]Status: DisposedITAT Delhi22 May 2024AY 2018-19

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 11Section 12ASection 143(1)Section 143(1)(a)

section 143(1) and the appeal on this has become infructuous. But still the issue of filing the return within time u/s 139(4) and filing of form 10B before the filing of return is compulsory to grant exemption u/s 11 in a 143(3) order also. Hence the appellant has to get the delay condoned

NARESH KUMAR,SHANTI NAGAR, MODEL TOWN, PANIPAT, HARYANA, INDIA vs. ASSESSING OFFICER, WARD ONE, PANIPAT, HARYANA, INDIA

In the result, the appeal of the assessee in ITA No

ITA 3654/DEL/2025[2021-22]Status: DisposedITAT Delhi30 Dec 2025AY 2021-22

Bench: Shri Challa Nagendra Prasad & Shri Brajesh Kumar Singh

Section 143(1)Section 282

delay in filing the appeal may be condoned beyond the control of the Appellant.” …………… For A.Y. 2023-24 “That the appellant aggrieved by the Intimation order u/s 143(1) read with section

NARESH KUMAR,SHANTI NAGAR, MODEL TOWN, PANIPAT, HARYANA, INDIA vs. ASSESSING OFFICER, WARD NO. ONE, PANIPAT HARYANA, INDIA

In the result, the appeal of the assessee in ITA No

ITA 3656/DEL/2025[2023-24]Status: DisposedITAT Delhi30 Dec 2025AY 2023-24

Bench: Shri Challa Nagendra Prasad & Shri Brajesh Kumar Singh

Section 143(1)Section 282

delay in filing the appeal may be condoned beyond the control of the Appellant.” …………… For A.Y. 2023-24 “That the appellant aggrieved by the Intimation order u/s 143(1) read with section

IMPERIAL AUTO INUDSTRIES LIMITED,DELHI vs. DCIT, DELHI

ITA 3927/DEL/2023[2020-21]Status: DisposedITAT Delhi18 Jul 2024AY 2020-21

Bench: Shri G. S. Pannu & Ms. Madhumita Royi.T.A. No. 3927/Del/2023 (Assessment Year : 2020-21) M/S. Imperial Auto Vs. Asst. Director Of Income Tax Industries Ltd., Centralized Processing Plot No.202, Kushal Cell, Bengaluru Bazar, 32-33, Nehru Place, New Delhi-110019 Pan: Aaaci 0645 J (Appellant) .. (Respondent)

For Appellant: Dr. Rakesh Gupta, Adv. And Mr. Deepesh Garg, AdvFor Respondent: Shri T. James Singson, CIT-D.R

Section 143(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 250

143(1) of the Act, is only an afterthought. Thus, there is no merit in the reasons given by ) the appellant in the petition for condonation of delay in filing of the appeal. Be that as it may, coming back to the legal position evolved by the decision of various High Courts, including the Hon'ble Supreme Court in number

LOGICS POWERAMR PRIVATE LIMITED,DELHI vs. ASST DIRECTOR OF INCOME TAX, BENGALURU

In the result, appeal of the assessee is allowed for statistical purposes

ITA 6641/DEL/2025[2021-22]Status: DisposedITAT Delhi11 Mar 2026AY 2021-22

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year: 2021-22 Logics Poweramr Private Vs. Asstt. Director Of Income Limited Tax, 1St Floor, Prestige Alpha No. 7, Sarswati Bhawan 1/4 Lalita Park, Laxmi Nagar 48/1, 48/2, East Delhi Laxmi Nagar Beratenaagrahara Begur, Delhi-110092 Hosur Rd. Uttarahalli Hobli, Pan No.Aadcl3204D Bangalore-560100 (Appellant) (Respondent)

Section 115JSection 143(1)Section 143(1)(a)Section 80I

1) of the Act from the department regarding incorrect claim under section 80IC for carrying out adjustment. The assessee submitted the reply and uploaded the Form 10CCB on 12-10-2022 with request to condone the delay in filing in Form No.10CCB. The Assessing Officer sent the intimation under section 143

SANJAY TYAGI,DELHI vs. DCIT, CENTRAL CIRCLE-1,, NEW DELHI

In the result, all the appeals of the assessee are dismissed

ITA 6868/DEL/2017[2010-11]Status: DisposedITAT Delhi30 Sept 2020AY 2010-11

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(E-Court Module) Ita No. 6864/Del/2017 : Asstt. Year : 2010-11 Ita No. 6865/Del/2017 : Asstt. Year : 2011-12 Ita No. 6866/Del/2017 : Asstt. Year : 2010-11 Ita No. 6867/Del/2017 : Asstt. Year : 2011-12 Ita No. 6868/Del/2017 : Asstt. Year : 2010-11 Ita No. 6869/Del/2017 : Asstt. Year : 2011-12 Ita No. 6870/Del/2017 : Asstt. Year : 2010-11 Ita No. 6871/Del/2017 : Asstt. Year : 2011-12 Ita No. 6872/Del/2017 : Asstt. Year : 2010-11 Ita No. 6873/Del/2017 : Asstt. Year : 2011-12 Ita No. 6874/Del/2017 : Asstt. Year : 2012-13 Shri Sanjay Tyagi, Vs Deputy Commissioner Of C/O- Shri Sankalp Anil Sharma, Adv. Income Tax, Central C-4/129, 1St Floor, Safdarjung Circle-1, Development Area, New Delhi New Delhi-110016 (Appellant) (Respondent) Pan No. Aeipt1282R Assessee By : Sh. Rajiv Saxena, Adv. Revenue By : Sh. H.K. Choudhary, Cit Dr Date Of Hearing: 28.09.2020 Date Of Pronouncement: 30.09.2020

For Appellant: Sh. Rajiv Saxena, AdvFor Respondent: Sh. H.K. Choudhary, CIT DR

Section 131Section 132Section 133ASection 142(1)Section 153ASection 271(1)(b)

143, he may direct that such person shall pay by way of penalty a sum of Rs.10,000 for each such failure.” ITA Nos. 6864 to 6874/Del/2017 5 Sanjay Tyagi 14. On going through the provisions of Section 271(1)(b) and the conduct of the assessee with regard to the compliance to the notices, we find that

SANJAY TYAGI,DELHI vs. DCIT, CENTRAL CIRCLE- 1, NEW DELHI

In the result, all the appeals of the assessee are dismissed

ITA 6865/DEL/2017[2011-12]Status: DisposedITAT Delhi30 Sept 2020AY 2011-12

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(E-Court Module) Ita No. 6864/Del/2017 : Asstt. Year : 2010-11 Ita No. 6865/Del/2017 : Asstt. Year : 2011-12 Ita No. 6866/Del/2017 : Asstt. Year : 2010-11 Ita No. 6867/Del/2017 : Asstt. Year : 2011-12 Ita No. 6868/Del/2017 : Asstt. Year : 2010-11 Ita No. 6869/Del/2017 : Asstt. Year : 2011-12 Ita No. 6870/Del/2017 : Asstt. Year : 2010-11 Ita No. 6871/Del/2017 : Asstt. Year : 2011-12 Ita No. 6872/Del/2017 : Asstt. Year : 2010-11 Ita No. 6873/Del/2017 : Asstt. Year : 2011-12 Ita No. 6874/Del/2017 : Asstt. Year : 2012-13 Shri Sanjay Tyagi, Vs Deputy Commissioner Of C/O- Shri Sankalp Anil Sharma, Adv. Income Tax, Central C-4/129, 1St Floor, Safdarjung Circle-1, Development Area, New Delhi New Delhi-110016 (Appellant) (Respondent) Pan No. Aeipt1282R Assessee By : Sh. Rajiv Saxena, Adv. Revenue By : Sh. H.K. Choudhary, Cit Dr Date Of Hearing: 28.09.2020 Date Of Pronouncement: 30.09.2020

For Appellant: Sh. Rajiv Saxena, AdvFor Respondent: Sh. H.K. Choudhary, CIT DR

Section 131Section 132Section 133ASection 142(1)Section 153ASection 271(1)(b)

143, he may direct that such person shall pay by way of penalty a sum of Rs.10,000 for each such failure.” ITA Nos. 6864 to 6874/Del/2017 5 Sanjay Tyagi 14. On going through the provisions of Section 271(1)(b) and the conduct of the assessee with regard to the compliance to the notices, we find that

SANJAY TYAGI,DELHI vs. DCIT, CENTRAL CIRCLE-1,, NEW DELHI

In the result, all the appeals of the assessee are dismissed

ITA 6866/DEL/2017[2010-11]Status: DisposedITAT Delhi30 Sept 2020AY 2010-11

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(E-Court Module) Ita No. 6864/Del/2017 : Asstt. Year : 2010-11 Ita No. 6865/Del/2017 : Asstt. Year : 2011-12 Ita No. 6866/Del/2017 : Asstt. Year : 2010-11 Ita No. 6867/Del/2017 : Asstt. Year : 2011-12 Ita No. 6868/Del/2017 : Asstt. Year : 2010-11 Ita No. 6869/Del/2017 : Asstt. Year : 2011-12 Ita No. 6870/Del/2017 : Asstt. Year : 2010-11 Ita No. 6871/Del/2017 : Asstt. Year : 2011-12 Ita No. 6872/Del/2017 : Asstt. Year : 2010-11 Ita No. 6873/Del/2017 : Asstt. Year : 2011-12 Ita No. 6874/Del/2017 : Asstt. Year : 2012-13 Shri Sanjay Tyagi, Vs Deputy Commissioner Of C/O- Shri Sankalp Anil Sharma, Adv. Income Tax, Central C-4/129, 1St Floor, Safdarjung Circle-1, Development Area, New Delhi New Delhi-110016 (Appellant) (Respondent) Pan No. Aeipt1282R Assessee By : Sh. Rajiv Saxena, Adv. Revenue By : Sh. H.K. Choudhary, Cit Dr Date Of Hearing: 28.09.2020 Date Of Pronouncement: 30.09.2020

For Appellant: Sh. Rajiv Saxena, AdvFor Respondent: Sh. H.K. Choudhary, CIT DR

Section 131Section 132Section 133ASection 142(1)Section 153ASection 271(1)(b)

143, he may direct that such person shall pay by way of penalty a sum of Rs.10,000 for each such failure.” ITA Nos. 6864 to 6874/Del/2017 5 Sanjay Tyagi 14. On going through the provisions of Section 271(1)(b) and the conduct of the assessee with regard to the compliance to the notices, we find that