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839 results for “condonation of delay”+ Section 35clear

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Key Topics

Section 234E85Section 153C30Section 200A29Section 153D26Section 14726Addition to Income26Section 15424Section 143(3)21Section 200A(1)

PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 vs. VERSATILE POLYTECH PVT. LTD.

Appeals are dismissed as time barred

ITA/371/2022HC Delhi12 Dec 2023

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

Section 260ASection 5

Section 5 Limitation Act, the expression “sufficient cause” must be construed liberally in favour of the defaulting applicant so that the dispute could be decided as far as possible on merits and not on defaults. It has also been held in various precedents that in cases involving governmental bodies the court must keep in mind that owing to the impersonal

ACIT, CC-14, DELHI vs. LAKSHYA CONSULTANTS PVT. LTD., NEW DELHI

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

ITA 181/DEL/2021[2005-06]Status: HeardITAT Delhi22 Jan 2024AY 2005-06

Shri N.K. Billaiya & Shri Yogesh Kumar U.S

Showing 1–20 of 839 · Page 1 of 42

...
17
Condonation of Delay17
TDS15
Limitation/Time-bar12
Bench:
For Appellant: Shri Lalit Mohan, CAFor Respondent: Shri Subhra Jyoti Chakraborty, CIT- DR
Section 153ASection 253Section 5

Section 5 Limitation Act, a plethora of judicial pronouncements held that the said expression must be construed liberally in favour of the applicant keeping in mind the cardinal principle of justice that disputes should be decided on merits and not on defaults; and that in the cases involving governmental bodies, the court must keep in mind that owing

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

ADIT (E), NEW DELHI vs. FORTUNE SOCIETY FOR DEVELOPMENT AND PROMOTION OF INTERNATIONAL BUSINESS, NEW DELHI

In the result ground No. 2

ITA 2698/DEL/2012[2007-08]Status: DisposedITAT Delhi18 Sept 2017AY 2007-08

Bench: Shri I.C.Sudhir & Shri Prashant Maharishiadit(E), Vs. Fortune Society For Tc-Ii, New Delhi Development & Promotion Of International Business, G-4, Community Centre, Naraina Vihar, New Delhi Pan:Aaatf0849L (Appellant) (Respondent)

For Appellant: Shri Anshu Prakash, Sr. DRFor Respondent: Shri Satish Khosla, Adv
Section 11Section 11(1)Section 12Section 143Section 2

condonation of delay shall be treated as dismissed and as a sequitur the appeals will be treated as dismissed.” 7. On this issue , Hon madras High court recently in DIT V M/s MEDICAL TRUST OF THE SEVENTH DAY ADVENTISTS [2017-TIOL-1665-HC-MAD-IT] has held as under :- “2. In so far as the issue is common across appeals

UNITED BANK OF INDIA (FORMELY) NOW PUNJAB NATIONAL BANK ,DELHI vs. ACIT LTU-1 KOLKATA (UNDER TRANSFER TO CIRCLE 19(1), DELHI

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

ITA 387/DEL/2022[2009-10]Status: DisposedITAT Delhi26 Apr 2023AY 2009-10

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasad[Assessment Year: 2009-10]

Section 154Section 234DSection 244ASection 250

35, a letter is filed for condonation of delay stating inter-alia as under:- 4 "In the matter of condonation of delay under section

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

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

ITA 2601/DEL/2016[2005-06]Status: DisposedITAT Delhi27 Apr 2020AY 2005-06

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

delay of 20 days condoned by the Ld. CIT(A) in filing the appeal before him, violation of Rule 46A, allowing the grounds of appeal of assessee qua the jurisdiction to make the additions under section 153A in the absence of recovery of any incriminating material and additions deleted on merits. 49 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire

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

delay of 20 days condoned by the Ld. CIT(A) in filing the appeal before him, violation of Rule 46A, allowing the grounds of appeal of assessee qua the jurisdiction to make the additions under section 153A in the absence of recovery of any incriminating material and additions deleted on merits. 49 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire

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

delay of 20 days condoned by the Ld. CIT(A) in filing the appeal before him, violation of Rule 46A, allowing the grounds of appeal of assessee qua the jurisdiction to make the additions under section 153A in the absence of recovery of any incriminating material and additions deleted on merits. 49 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire

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

delay of 20 days condoned by the Ld. CIT(A) in filing the appeal before him, violation of Rule 46A, allowing the grounds of appeal of assessee qua the jurisdiction to make the additions under section 153A in the absence of recovery of any incriminating material and additions deleted on merits. 49 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire

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

delay of 20 days condoned by the Ld. CIT(A) in filing the appeal before him, violation of Rule 46A, allowing the grounds of appeal of assessee qua the jurisdiction to make the additions under section 153A in the absence of recovery of any incriminating material and additions deleted on merits. 49 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire

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

delay of 20 days condoned by the Ld. CIT(A) in filing the appeal before him, violation of Rule 46A, allowing the grounds of appeal of assessee qua the jurisdiction to make the additions under section 153A in the absence of recovery of any incriminating material and additions deleted on merits. 49 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire

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

delay of 20 days condoned by the Ld. CIT(A) in filing the appeal before him, violation of Rule 46A, allowing the grounds of appeal of assessee qua the jurisdiction to make the additions under section 153A in the absence of recovery of any incriminating material and additions deleted on merits. 49 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire

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

delay of 20 days condoned by the Ld. CIT(A) in filing the appeal before him, violation of Rule 46A, allowing the grounds of appeal of assessee qua the jurisdiction to make the additions under section 153A in the absence of recovery of any incriminating material and additions deleted on merits. 49 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire

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

delay of 20 days condoned by the Ld. CIT(A) in filing the appeal before him, violation of Rule 46A, allowing the grounds of appeal of assessee qua the jurisdiction to make the additions under section 153A in the absence of recovery of any incriminating material and additions deleted on merits. 49 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire

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 2608/DEL/2016[2005-06]Status: DisposedITAT Delhi27 Apr 2020AY 2005-06

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

delay of 20 days condoned by the Ld. CIT(A) in filing the appeal before him, violation of Rule 46A, allowing the grounds of appeal of assessee qua the jurisdiction to make the additions under section 153A in the absence of recovery of any incriminating material and additions deleted on merits. 49 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire

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

delay of 20 days condoned by the Ld. CIT(A) in filing the appeal before him, violation of Rule 46A, allowing the grounds of appeal of assessee qua the jurisdiction to make the additions under section 153A in the absence of recovery of any incriminating material and additions deleted on merits. 49 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire

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

delay of 20 days condoned by the Ld. CIT(A) in filing the appeal before him, violation of Rule 46A, allowing the grounds of appeal of assessee qua the jurisdiction to make the additions under section 153A in the absence of recovery of any incriminating material and additions deleted on merits. 49 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire

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

delay of 20 days condoned by the Ld. CIT(A) in filing the appeal before him, violation of Rule 46A, allowing the grounds of appeal of assessee qua the jurisdiction to make the additions under section 153A in the absence of recovery of any incriminating material and additions deleted on merits. 49 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire

ACIT, NEW DELHI vs. M/S. M.M. BUILDCON PVT. LTD., NEW DELHI

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

ITA 3449/DEL/2016[2006-07]Status: DisposedITAT Delhi27 Apr 2020AY 2006-07

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

delay of 20 days condoned by the Ld. CIT(A) in filing the appeal before him, violation of Rule 46A, allowing the grounds of appeal of assessee qua the jurisdiction to make the additions under section 153A in the absence of recovery of any incriminating material and additions deleted on merits. 49 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire

ACIT, NEW DELHI vs. M/S LAKSHYA CONSULTANTS PVT. LTD.,, GURGAON

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

ITA 6431/DEL/2016[2003-04]Status: DisposedITAT Delhi27 Apr 2020AY 2003-04

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

delay of 20 days condoned by the Ld. CIT(A) in filing the appeal before him, violation of Rule 46A, allowing the grounds of appeal of assessee qua the jurisdiction to make the additions under section 153A in the absence of recovery of any incriminating material and additions deleted on merits. 49 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire