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216 results for “condonation of delay”+ Section 253(1)(a)clear

Sorted by relevance

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Key Topics

Section 43B94Section 36(1)(va)84Addition to Income60Section 143(1)49Condonation of Delay43Disallowance41Section 12A31Section 153C24Section 139(1)

M/S. BOUTIQUE HOTELS INDIA (P) LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, appeal of the assessee is dismissed

ITA 7042/DEL/2014[2009-10]Status: DisposedITAT Delhi31 Oct 2019AY 2009-10

Bench: Shri H.S. Sidhu & Shri Anadee Nath Misshra

For Appellant: Shri Neel Kanth Khandelwal, AdvFor Respondent: Shri Sanjog Kapoor, Sr. DR
Section 253(3)Section 80I

condonation of delay in filing of appeal; the mistake must be such as may be made by a professional Page 10 of 22 ITA No.-7042/Del/2014. Boutique Hotels India (P) Ltd. lawyer well-versed and experienced in law. If an assessee is genuinely aggrieved by an order referred to in Section 253(1

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

Showing 1–20 of 216 · Page 1 of 11

...
23
Section 15423
Limitation/Time-bar18
Section 25317
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

section 253(3) of the Act. Sufficient 1. Mental & physical illness of Appellant cause of 2. Non-service of impugned order; delay 3. Illiteracy of Appellant 4. Bonafide intention …….. In view of the above facts and circumstances of the case it is therefore humbly prayed and requested: 1) Allow the present appeal on merits considering illness, unsound mind

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

section 253(3) of the Act. Sufficient 1. Mental & physical illness of Appellant cause of 2. Non-service of impugned order; delay 3. Illiteracy of Appellant 4. Bonafide intention …….. In view of the above facts and circumstances of the case it is therefore humbly prayed and requested: 1) Allow the present appeal on merits considering illness, unsound mind

YAMUNA KHADAR SHIKSHA SAMITI,DELHI vs. ITO, TDS, MUZAFFARNAGAR

In the result, all the Eleven appeals filed by the Assessee stands allowed

ITA 6259/DEL/2018[2015-16]Status: DisposedITAT Delhi15 Jan 2020AY 2015-16

Bench: Shri H. S. Sidhu & Before Shri A.N. Misshra

For Appellant: Sh. Gautam Acharya, C.AFor Respondent: Sh. Saras Kumar, Sr. DR
Section 200ASection 234E

condone the delay in late filing the income tax returns or that no appeal is provided from arbitrary order passed under section 234E of the Act. The Hon'ble High Court held that the right to appeal was not a matter of right but was creature of statute and if the Legislature deems fit not to provide remedy of appeal

YAMUNA KHADAR SHIKSHA SAMITI,DELHI vs. ITO, TDS, MUZAFFARNAGAR

In the result, all the Eleven appeals filed by the Assessee stands allowed

ITA 6258/DEL/2018[2014-15]Status: DisposedITAT Delhi15 Jan 2020AY 2014-15

Bench: Shri H. S. Sidhu & Before Shri A.N. Misshra

For Appellant: Sh. Gautam Acharya, C.AFor Respondent: Sh. Saras Kumar, Sr. DR
Section 200ASection 234E

condone the delay in late filing the income tax returns or that no appeal is provided from arbitrary order passed under section 234E of the Act. The Hon'ble High Court held that the right to appeal was not a matter of right but was creature of statute and if the Legislature deems fit not to provide remedy of appeal

YAMUNA KHADAR SHIKSHA SAMITI,DELHI vs. ITO, TDS, MUZAFFARNAGAR

In the result, all the Eleven appeals filed by the Assessee stands allowed

ITA 6257/DEL/2018[2013-14]Status: DisposedITAT Delhi15 Jan 2020AY 2013-14

Bench: Shri H. S. Sidhu & Before Shri A.N. Misshra

For Appellant: Sh. Gautam Acharya, C.AFor Respondent: Sh. Saras Kumar, Sr. DR
Section 200ASection 234E

condone the delay in late filing the income tax returns or that no appeal is provided from arbitrary order passed under section 234E of the Act. The Hon'ble High Court held that the right to appeal was not a matter of right but was creature of statute and if the Legislature deems fit not to provide remedy of appeal

BRIJESH CHARITABLE TRUST,PANIPAT vs. ACIT, PANIPAT

Appeals are dismissed

ITA 2784/DEL/2012[1994-95]Status: DisposedITAT Delhi27 Jul 2022AY 1994-95

Bench: Shri Saktijit Deyassessment Year: 1993-94 With Assessment Year: 1994-95 With Assessment Year: 1993-94 With Assessment Year: 1994-95

Section 144Section 154

delay of more than 10 years. Right to appeal under the Income Tax Act is a statutory right circumscribed by conditions prescribed in the statute. Section 253(1) permits the assessee to file an appeal before the Tribunal against orders specified therein. Sub-section (3) to section 253 ITA Nos.2783 & 2784/Del/2012 prescribes the period of limitation of 60 days

BRIJESH CHARITABLE TRUST,PANIPAT vs. ACIT, CIRCLE PANIPAT, PANIPAT

Appeals are dismissed

ITA 4666/DEL/2018[1993-94]Status: DisposedITAT Delhi27 Jul 2022AY 1993-94

Bench: Shri Saktijit Deyassessment Year: 1993-94 With Assessment Year: 1994-95 With Assessment Year: 1993-94 With Assessment Year: 1994-95

Section 144Section 154

delay of more than 10 years. Right to appeal under the Income Tax Act is a statutory right circumscribed by conditions prescribed in the statute. Section 253(1) permits the assessee to file an appeal before the Tribunal against orders specified therein. Sub-section (3) to section 253 ITA Nos.2783 & 2784/Del/2012 prescribes the period of limitation of 60 days

BRIJESH CHARITABLE TRUST,PANIPAT vs. ACIT, PANIPAT

Appeals are dismissed

ITA 2783/DEL/2012[1993-94]Status: DisposedITAT Delhi27 Jul 2022AY 1993-94

Bench: Shri Saktijit Deyassessment Year: 1993-94 With Assessment Year: 1994-95 With Assessment Year: 1993-94 With Assessment Year: 1994-95

Section 144Section 154

delay of more than 10 years. Right to appeal under the Income Tax Act is a statutory right circumscribed by conditions prescribed in the statute. Section 253(1) permits the assessee to file an appeal before the Tribunal against orders specified therein. Sub-section (3) to section 253 ITA Nos.2783 & 2784/Del/2012 prescribes the period of limitation of 60 days

BRIJESH CHARITABLE TRUST,PANIPAT vs. ACIT, CIRCLE PANIPAT, PANIPAT

Appeals are dismissed

ITA 4667/DEL/2018[1994-95]Status: DisposedITAT Delhi27 Jul 2022AY 1994-95

Bench: Shri Saktijit Deyassessment Year: 1993-94 With Assessment Year: 1994-95 With Assessment Year: 1993-94 With Assessment Year: 1994-95

Section 144Section 154

delay of more than 10 years. Right to appeal under the Income Tax Act is a statutory right circumscribed by conditions prescribed in the statute. Section 253(1) permits the assessee to file an appeal before the Tribunal against orders specified therein. Sub-section (3) to section 253 ITA Nos.2783 & 2784/Del/2012 prescribes the period of limitation of 60 days

M/S. SAMIKARAN LEARNING PVT. LTD.,DELHI vs. DCIT, DELHI

The appeals of the assessee are allowed

ITA 4051/DEL/2016[2014-15 (F.Y. 2013-14)]Status: DisposedITAT Delhi09 Nov 2017

Bench: Shri N.K. Saini & Shri Joginder Singh

Section 200Section 200ASection 201Section 234E

condone the delay in late filing the income tax returns or that no appeal is provided from arbitrary order passed under section 234E of the Act. The Hon'ble High Court held that the right to appeal was not a matter of right but was creature of statute and if the Legislature deems fit not to provide remedy

M/S. SAMIKARAN LEARNING PVT. LTD.,DELHI vs. DCIT, DELHI

The appeals of the assessee are allowed

ITA 4050/DEL/2016[2015-16 (F.Y. 2014-15)]Status: DisposedITAT Delhi09 Nov 2017

Bench: Shri N.K. Saini & Shri Joginder Singh

Section 200Section 200ASection 201Section 234E

condone the delay in late filing the income tax returns or that no appeal is provided from arbitrary order passed under section 234E of the Act. The Hon'ble High Court held that the right to appeal was not a matter of right but was creature of statute and if the Legislature deems fit not to provide remedy

DCIT, NEW DELHI vs. M/S. DEWAN SUGAR LTD., NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 5784/DEL/2013[2008-09]Status: DisposedITAT Delhi28 Nov 2018AY 2008-09

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2008-09 Dcit, Vs. M/S. Dewan Sugar Ltd., Circle-10(1), New Delhi Surya Plaza, 1St Floor, K- 185, Sarai Jullena, New Friends Colony, New Delhi Pan :Aaacd3465H (Appellant) (Respondent)

Section 143(2)Section 143(3)Section 2(24)Section 36

section 36(1)(va), if the actual payment towards the PF/CSI contributions is made before the return is filed. The relevant finding of the Hon’ble High Court is reproduced as under: 17 “11. Before we delve into this discussion, we may take note of some more provisions of the Act. Sec. 2(24) of the Act enumerates different components

FLYING FABRICATION,NEW DELHI vs. DCIT, CPC, BENGALURU

In the result, the disallowance confirmed by the Appeal Centre is deleted

ITA 1049/DEL/2021[2018-19]Status: DisposedITAT Delhi17 Nov 2021AY 2018-19

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Ms. Swati Talwar, AdvFor Respondent: Shri Mrinal Kumar Das, Sr.D.R
Section 139(1)Section 143(1)Section 143(1)(a)Section 143(3)Section 234ASection 234BSection 234CSection 244ASection 36(1)Section 36(1)(v)

1)(va) of the Act? (b) Whether the deletion of the 2nd proviso to Section 43B by way of amendment by the Finance Act, 2003 is retrospective in nature?" 16. These questions were answered by the Division Bench in the following manner :- "7. Having heard the learned counsel for the Revenue, as well as, the assessee

FLYING FABRICATION ,GURGAON vs. ADIT, CPC, BENGALURUR

In the result, the disallowance confirmed by the Appeal Centre is deleted

ITA 1407/DEL/2021[2019-20]Status: DisposedITAT Delhi17 Nov 2021AY 2019-20

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Ms. Swati Talwar, AdvFor Respondent: Shri Mrinal Kumar Das, Sr.D.R
Section 139(1)Section 143(1)Section 143(1)(a)Section 143(3)Section 234ASection 234BSection 234CSection 244ASection 36(1)Section 36(1)(v)

1)(va) of the Act? (b) Whether the deletion of the 2nd proviso to Section 43B by way of amendment by the Finance Act, 2003 is retrospective in nature?" 16. These questions were answered by the Division Bench in the following manner :- "7. Having heard the learned counsel for the Revenue, as well as, the assessee

M/S. GHAZIABAD DEVELOPMENT AUTHORITY,NEW DELHI vs. CIT, GHAZIABAD

In the result, the appeal of the assessee is allowed

ITA 455/DEL/2016[]Status: DisposedITAT Delhi20 Sept 2016

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaghaziabad Development Authority Vs Commissioner Of Income C/O M/S Rra Tax India, Tax, D-28, South Extension, Part-1, Ghaziabad. New Delhi. Aaalg0072C

Section 12ASection 12A(1)Section 154

253, subsection (3) of section 249 of the Income Tax Act, 1961 is used in identical terms in the Limitation Act and the CPC. Such expression has also been used in other sections of the Income Tax Act such as sections 274, 273, etc. The expression “sufficient cause” within the meaning of section 5 of the Limitation Act as well

SH. RAJ KUMAR CHAUDHARY,DELHI vs. ITO WARD-34(5), DELHI

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

ITA 3671/DEL/2025[2018-19]Status: DisposedITAT Delhi30 Dec 2025AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri Brajesh Kumar Singh[Assessment Year: 2018-19] Shri Raj Kumar Chaudhary, Income Tax Officer, C-243, Sector-3, Dsidc Ward-34(5), Indl. Area Bawana, Vs Delhi. New Delhi-11003. Pan- Aewpk1980K Assessee Revenue [Assessment Year: 2018-19] Shri Raj Kumar Chaudhary, Income Tax Officer, C-243, Sector-3, Dsidc Ward-34(5), Indl. Area Bawana, Vs Delhi. New Delhi-11003. Pan- Aewpk1980K Assessee Revenue

Section 144BSection 147Section 148Section 148ASection 249(3)Section 271A

section 253 of the Act, the appeal has to be filed within sixty days of order dated 10.1.2025 passed by learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, and as such the appeal was due to be filed by 11.3.2025 whereas the appeal has been filed on 03.06.2025 leading to a delay of 64 days. 1

SH. RAJ KUMAR CHAUDHARY,DELHI vs. ITO WARD-34(5), DELHI

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

ITA 3670/DEL/2025[2018-19]Status: DisposedITAT Delhi30 Dec 2025AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri Brajesh Kumar Singh[Assessment Year: 2018-19] Shri Raj Kumar Chaudhary, Income Tax Officer, C-243, Sector-3, Dsidc Ward-34(5), Indl. Area Bawana, Vs Delhi. New Delhi-11003. Pan- Aewpk1980K Assessee Revenue [Assessment Year: 2018-19] Shri Raj Kumar Chaudhary, Income Tax Officer, C-243, Sector-3, Dsidc Ward-34(5), Indl. Area Bawana, Vs Delhi. New Delhi-11003. Pan- Aewpk1980K Assessee Revenue

Section 144BSection 147Section 148Section 148ASection 249(3)Section 271A

section 253 of the Act, the appeal has to be filed within sixty days of order dated 10.1.2025 passed by learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, and as such the appeal was due to be filed by 11.3.2025 whereas the appeal has been filed on 03.06.2025 leading to a delay of 64 days. 1

M/S. CJ INTERNATIONAL HOTELS LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result, the appeals of the assessee for both the

ITA 4791/DEL/2011[2006-07 (F.Y. 2005-06)]Status: DisposedITAT Delhi10 Mar 2016

Bench: Shri R.S. Syal, Am & Shri A.T. Varkey, Jm

For Appellant: Shri Tarandeep Singh, CA
Section 133ASection 192Section 194CSection 194JSection 201Section 201(1)

condonation of delay. That is how, there are three appeals by the Department for each of the years, namely, one original consolidated appeal by the Revenue under both the ITA Nos.21,22, 25&26/Del/2015 sub-sections of section 201 and then separate appeals for quantum and interest. 4.2. The ld. AR argued that separate appeals filed by the Revenue

ACIT, NEW DELHI vs. M/S. C.J. INTERNATIONAL HOTELS LTD., NEW DELHI

In the result, the appeals of the assessee for both the

ITA 5347/DEL/2011[2006-07 (F.Y. 2005-06)]Status: DisposedITAT Delhi10 Mar 2016

Bench: Shri R.S. Syal, Am & Shri A.T. Varkey, Jm

For Appellant: Shri Tarandeep Singh, CA
Section 133ASection 192Section 194CSection 194JSection 201Section 201(1)

condonation of delay. That is how, there are three appeals by the Department for each of the years, namely, one original consolidated appeal by the Revenue under both the ITA Nos.21,22, 25&26/Del/2015 sub-sections of section 201 and then separate appeals for quantum and interest. 4.2. The ld. AR argued that separate appeals filed by the Revenue