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5 results for “condonation of delay”+ Section 245Cclear

Sorted by relevance

Chennai14Delhi5Hyderabad5Mumbai5Kolkata2Pune1Jaipur1Karnataka1Lucknow1Amritsar1

Key Topics

Section 1426Section 1325Section 1545Section 143(3)4Section 271(1)(c)4Addition to Income4Search & Seizure4Section 153C3Section 234B

ACIT, NEW DELHI vs. SH. SAJJAN SINGH, RAJASTHAN

In the result appeal of the revenue is dismissed and cross objection of the assessee is allowed

ITA 6640/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Jan 2018AY 2012-13

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishiacit, Vs. Shri Sajjan Singh, Central Circle-17, F-180, C-Scheme, Room No. 103, First Floor, Subhash Nagar, Jaipur, Hall No. 1,Ara Centre, E-2, Pan:Apfps5687B Jhandewalan, New Delhi (Appellant) (Respondent)

For Appellant: Shri Sajjan Kr Tulisiyan, AdvFor Respondent: Ms. Ashima Neb, Sr. DR
Section 132(4)Section 132bSection 143(1)(a)Section 143(3)Section 153ASection 154Section 234B

245C, may be recovered out of such assets : Provided that where the person concerned makes an application to the Assessing Officer within thirty days from the end of the month in which the asset was seized, for release of asset and the nature and source of acquisition of any such asset is explained to the satisfaction of the Assessing Officer

3
Section 153A3
Limitation/Time-bar2

PROVIDENT INV. & INDUSTRIES (P) LTD.,NEW DELHI vs. ITO, NEW DELHI

In the result ground No. 5 of the appeal of the assessee is dismissed

ITA 1003/DEL/2015[2008-09]Status: DisposedITAT Delhi17 May 2017AY 2008-09

Bench: Shri H.S.Sidhu & Shri Prashant Maharishiprovident Inv & Industries P Ltd, Vs. Ito, Ward-14(2), 4Th Floor, Ito, A-49, Mohan Cooperative Industrial Estate, Mathura Road, New Delhi Cr Building, New Delhi Pan:Aabcj4816P (Appellant) (Respondent)

For Appellant: Sh. Venugopal Nair, CAFor Respondent: Sh. FR Meena, Sr. DR
Section 142Section 144Section 69

condoned the delay in filing the appeal. 4. The assessee is a private limited company who filed its return of income declaring loss of Rs. 129603/- on 30.09.2008. Subsequently, on 16.12.2010 the ld Assessing Officer, during the course of assessment proceedings, found that there are complexity in the accounts of the assessee and in the interest of revenue its books

ACIT CENTRAL CIRCLE16, NEW DELHI vs. KRISHNA DAL MILL PVT LTD, NEW DELHI

In the result, the appeal of the revenue is partly allowed

ITA 1737/DEL/2020[2014-15]Status: DisposedITAT Delhi06 Aug 2025AY 2014-15

Bench: Shri Vikas Awasthy & Shri M. Balaganeshacit, Vs. M/S. Krishna Dal Mill Pvt. Ltd, Central Circle-16, C-19, Lawarance Road, New Delhi Pitampura, North West Delhi, Delhi-110035 (Appellant) (Respondent) Pan: Aaack0099E Assessee By : Shri Satyen Sethi, Adv Shri A. T. Panda, Ms. Gargi Sethi, Adv Shri Nirbhay Mehta, Adv Shri Aswani Gupta, Ca Revenue By: Ms. Namita Khurana, Cit-Dr (On Rotational Duty) Date Of Hearing 02/07/2025 Date Of Pronouncement 06/08/2025

For Appellant: Shri Satyen Sethi, AdvFor Respondent: Ms. Namita Khurana, CIT-Dr (on rotational duty)
Section 132Section 143(1)Section 143(3)Section 153Section 245C(1)Section 245D(1)Section 245D(4)

condone the delay and admit the appeal of the revenue for adjudication. The revenue has raised the following grounds of appeal:- 3. “1 That the Id. CIT(A) has erred in law and on facts in deleting the addition of Rs.33,86,46,800/- made by A.O. on account of investment in Zirakpur Project of M/s SIPL? 2. That

PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 vs. R B FARMS AND ESTATES PVT. LTD.

Appeals are disposed of

ITA/129/2024HC Delhi13 May 2025

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

Section 132Section 153ASection 260ASection 68

delay of 250 days in refiling the above captioned appeal is condoned. 2. The application stands disposed of. ITA 129/2024 3. The Revenue has filed the present appeal under Section 260A of the Income Tax Act, 1961 [the Act], inter alia, impugning an order dated Digitally Signed By:TARUN RANA Signing Date:24.05.2025 12:21:18 Signature Not Verified

RADHIKA SURGICAL PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 6, NEW DELHI

In the result, appeal of the assessee is allowed

ITA 5089/DEL/2017[2009-10]Status: DisposedITAT Delhi31 May 2021AY 2009-10

Bench: Sh. Anil Chaturvedi & Sh. Kuldip Singh(Through Video Conferencing) Radhika Surgical Pvt. Ltd. Vs. Acit C-30, Panchsheel Enclave, Central Circle – 6, New Delhi-110017 New Delhi Pan : Aadcr 5053 L (Appellant) (Respondent) Assessee By Shri P. C. Yadav, Adv. Revenue By Shri Farhad Khan, Sr. D.R. Date Of Hearing: 05/04/2021 Date Of Pronouncement: 31/05/2021 Order Per Anil Chaturvedi, Am :

Section 132Section 153CSection 245CSection 271Section 271(1)(c)Section 274

delay and hence the same may kindly be condoned. 8. It is also position of law that limitation of additional ground would relate backs to original grounds as held in the following cases. a. Shilpa Associates vs. ITO 263 ITR 0317 (Raj) b. Madad Lal Ansari vs DCIT – 272 ITR 560 (Raj) 9. The appellant shall be highly grateful