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43 results for “condonation of delay”+ Section 270A(1)clear

Sorted by relevance

Mumbai108Chennai83Chandigarh67Ahmedabad63Pune57Jaipur50Delhi43Bangalore33Hyderabad28Lucknow27Cochin25Kolkata25Patna22Indore19Visakhapatnam17Surat16Rajkot12Raipur10Cuttack10Nagpur9Jabalpur5Dehradun4Agra3Allahabad2Amritsar2Panaji2Guwahati2Jodhpur2Varanasi1Ranchi1SC1

Key Topics

Section 271(1)(b)60Section 270A56Section 142(1)40Penalty31Addition to Income22Section 153A20Section 143(3)16Section 271(1)(c)16Section 80I

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

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

ITA 6873/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 153A

Showing 1–20 of 43 · Page 1 of 3

11
Condonation of Delay11
Section 271A10
Deduction10
Section 271(1)(b)

270A or] section 271, if any person fails to keep and maintain any such books of account and other documents as required by section 44AA or the rules made thereunder, in respect of any previous year or to retain such books of account and other documents for the period specified in the said rules, the [Assessing] Officer or the [Commissioner

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)

270A or] section 271, if any person fails to keep and maintain any such books of account and other documents as required by section 44AA or the rules made thereunder, in respect of any previous year or to retain such books of account and other documents for the period specified in the said rules, the [Assessing] Officer or the [Commissioner

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

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

ITA 6874/DEL/2017[2012-13]Status: DisposedITAT Delhi30 Sept 2020AY 2012-13

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)

270A or] section 271, if any person fails to keep and maintain any such books of account and other documents as required by section 44AA or the rules made thereunder, in respect of any previous year or to retain such books of account and other documents for the period specified in the said rules, the [Assessing] Officer or the [Commissioner

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

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

ITA 6872/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)

270A or] section 271, if any person fails to keep and maintain any such books of account and other documents as required by section 44AA or the rules made thereunder, in respect of any previous year or to retain such books of account and other documents for the period specified in the said rules, the [Assessing] Officer or the [Commissioner

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)

270A or] section 271, if any person fails to keep and maintain any such books of account and other documents as required by section 44AA or the rules made thereunder, in respect of any previous year or to retain such books of account and other documents for the period specified in the said rules, the [Assessing] Officer or the [Commissioner

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

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

ITA 6867/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)

270A or] section 271, if any person fails to keep and maintain any such books of account and other documents as required by section 44AA or the rules made thereunder, in respect of any previous year or to retain such books of account and other documents for the period specified in the said rules, the [Assessing] Officer or the [Commissioner

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)

270A or] section 271, if any person fails to keep and maintain any such books of account and other documents as required by section 44AA or the rules made thereunder, in respect of any previous year or to retain such books of account and other documents for the period specified in the said rules, the [Assessing] Officer or the [Commissioner

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

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

ITA 6869/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)

270A or] section 271, if any person fails to keep and maintain any such books of account and other documents as required by section 44AA or the rules made thereunder, in respect of any previous year or to retain such books of account and other documents for the period specified in the said rules, the [Assessing] Officer or the [Commissioner

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

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

ITA 6871/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)

270A or] section 271, if any person fails to keep and maintain any such books of account and other documents as required by section 44AA or the rules made thereunder, in respect of any previous year or to retain such books of account and other documents for the period specified in the said rules, the [Assessing] Officer or the [Commissioner

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

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

ITA 6870/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)

270A or] section 271, if any person fails to keep and maintain any such books of account and other documents as required by section 44AA or the rules made thereunder, in respect of any previous year or to retain such books of account and other documents for the period specified in the said rules, the [Assessing] Officer or the [Commissioner

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

270A of the Act, thereby resulting in violation of mandatory provisions of section 144C of the Act. 16 PCIT vs Wickwood Development Limited ITA 451/2024 2008-09  The assessee is company incorporated in BVI on 13.05.1991.  A search and seizure operations under section 132 of the Act was conducted on 22.03.2012 in M/s Focus Energy group.  Thereafter, a notice under

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

270A of the Act, thereby resulting in violation of mandatory provisions of section 144C of the Act. 16 PCIT vs Wickwood Development Limited ITA 451/2024 2008-09  The assessee is company incorporated in BVI on 13.05.1991.  A search and seizure operations under section 132 of the Act was conducted on 22.03.2012 in M/s Focus Energy group.  Thereafter, a notice under

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

270A of the Act, thereby resulting in violation of mandatory provisions of section 144C of the Act. 16 PCIT vs Wickwood Development Limited ITA 451/2024 2008-09  The assessee is company incorporated in BVI on 13.05.1991.  A search and seizure operations under section 132 of the Act was conducted on 22.03.2012 in M/s Focus Energy group.  Thereafter, a notice under

PR COMMISSIONER OF INCOME TAX 4 vs. KARTIKEYA BUILDCON PVT LTD

ITA/318/2024HC Delhi03 Jul 2024

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

Section 270ASection 270A(1)Section 270A(2)Section 270A(3)Section 270A(9)Section 271(1)(c)

delay of 104 days in filing the appeal is condoned. 3. Application is disposed of. ITA 318/2024 1. The Principal Commissioner impugns the order dated 13 September 2023 passed by the Income Tax Appellate Tribunal This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning

THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 vs. ANSAL PROPERTIES AND INFRASTRUCTURE LTD.

ITA - 330 / 2024HC Delhi09 Jul 2024
Section 249(2)(b)Section 270ASection 270A(1)Section 270A(2)Section 270A(3)Section 270A(9)

delay of 14 days in filing and 240 days in re-filing the appeal are condoned. 2. Applications stand disposed of. ITA 330/2024 3. On hearing learned counsels for parties, we find that the issues which are sought to be raised here stand concluded against the appellant in light of our judgment rendered in GE Capital US Holding

SAS FASHIONS P. LTD.,NEW DELHI vs. DCIT, CIRCLE-22(2), NEW DELHI

In the result, appeal of assessee in ITA No

ITA 4933/DEL/2025[2018-19]Status: DisposedITAT Delhi12 Dec 2025AY 2018-19

Bench: Shri Anubhav Sharma & Shri Naveen Chandra

For Appellant: Shri K. Sampath, Adv [Virtual]For Respondent: Shri Om Prakash, Sr. DR
Section 143(3)Section 270ASection 270A(9)(a)Section 274

condone the delay and admit the appeal. 4. The solitary grievance raised by the assessee is against the confirmation of penalty imposed by the assessment unit of the NFAC u/s 270A of the Income-tax Act, 1961 [the Act, for short]. 5. Briefly stated, the facts of the case are that the assessment proceedings in the case of the assessee

SAHKARI GANNA VIKAS SAMITI LTD UNN,SHAMLI vs. AO NFAC DELHI, DELHI

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

ITA 4546/DEL/2024[2020-21]Status: DisposedITAT Delhi09 May 2025AY 2020-21

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

For Appellant: Shri J. N. Shukla, AdvFor Respondent: Shri Sahil Kumar Bansal, Sr. DR
Section 115BSection 143(3)Section 144BSection 270ASection 270A(9)Section 271ASection 274Section 69Section 69ASection 80P

1,06,83,400/- at the rate of 200% of underreporting of income in consequence of misreporting of income vide order dated 2-3-2023 and penalty under section 271AAC of the Act was levied in the sum of Rs 33,63,900/- vide order dated 2-3-2023. 3. The assessee preferred an appeal before the Learned NFAC with

SAHKARI GANNA VIKAS SAMITI LTD UNN,SHAMLI vs. AO NFAC DELHI, DELHI

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

ITA 4564/DEL/2024[2020-21]Status: DisposedITAT Delhi09 May 2025AY 2020-21

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

For Appellant: Shri J. N. Shukla, AdvFor Respondent: Shri Sahil Kumar Bansal, Sr. DR
Section 115BSection 143(3)Section 144BSection 270ASection 270A(9)Section 271ASection 274Section 69Section 69ASection 80P

1,06,83,400/- at the rate of 200% of underreporting of income in consequence of misreporting of income vide order dated 2-3-2023 and penalty under section 271AAC of the Act was levied in the sum of Rs 33,63,900/- vide order dated 2-3-2023. 3. The assessee preferred an appeal before the Learned NFAC with

KRISHNA GOPAL SARAF,NEW DELHI vs. ACIT, CC- 28, NEW DELHI

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

ITA 4564/DEL/2017[2013-14]Status: DisposedITAT Delhi12 Feb 2025AY 2013-14

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

For Appellant: Shri J. N. Shukla, AdvFor Respondent: Shri Sahil Kumar Bansal, Sr. DR
Section 115BSection 143(3)Section 144BSection 270ASection 270A(9)Section 271ASection 274Section 69Section 69ASection 80P

1,06,83,400/- at the rate of 200% of underreporting of income in consequence of misreporting of income vide order dated 2-3-2023 and penalty under section 271AAC of the Act was levied in the sum of Rs 33,63,900/- vide order dated 2-3-2023. 3. The assessee preferred an appeal before the Learned NFAC with

TARUN JAIN,FARIDABAD vs. ITO WARD 2(4) FBD, FARIDABAD

In the result, the appeal filed by the assessee is allowed

ITA 4193/DEL/2025[2017-18]Status: DisposedITAT Delhi11 Nov 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmantarun Jain, Vs. Ito, Ward 2 (4), House No.641, Sector 7B, Faridabad. Faridabad – 121 006 (Haryana). (Pan : Agepj5824D) (Appellant) (Respondent) Assessee By : Shri Neeraj Goyal, Ca Revenue By : Shri Ajay Kumar Arora, Sr. Dr Date Of Hearing : 11.11.2025 Date Of Order : 11.11.2025 O R D E R Per S. Rifaur Rahman: 1. The Assessee Has Filed Appeal Against The Order Of The Learned Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre (Nfac), Delhi [“Ld. Cit(A)”, For Short] Dated 28.02.2025 For The Assessment Year 2017-18. 2. At The Time Of Hearing, Ld. Ar Of The Assessee Submitted That The Assessee Has Filed The Appeal With A Delay Of 62 Days From The Date Of Appellate Order. He Submitted That On January 7, 2025, A Robbery Took Place At The Assessee’S Shop For Which An Fir Was Registered In Sector 8, Faridabad, A Copy Of The Same Is Placed On Record & This Unfortunate Incident Caused

For Appellant: Shri Neeraj Goyal, CAFor Respondent: Shri Ajay Kumar Arora, Sr. DR
Section 143(1)(a)Section 143(3)Section 270ASection 274

condone the delay in filing the appeal before the Tribunal. Brief facts of the case are, assessment in this case was completed under 5. section 143(3) of the Income-tax Act, 1961 (for short ‘the Act’) on 25.12.2019 at an income of Rs.10,12,670/- against the returned income and income processed u/s 143(1