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700 results for “condonation of delay”+ Section 40clear

Sorted by relevance

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Key Topics

Section 143(3)40Section 6833Section 153C30Addition to Income27Section 153D19Section 14813Section 14A13Disallowance13Section 143(1)

ADDL. CIT, SPECIAL RANGE- 6, NEW DELHI vs. NEC TECHNOLOGIES INDIA PVT. LTD., NEW DELHI

The appeal of the Revenue is hereby dismissed\nas time barred

ITA 7392/DEL/2017[2010-11]Status: DisposedITAT Delhi04 Jul 2025AY 2010-11
Section 143Section 144C(5)Section 40Section 9(1)(vii)

Section 40(a)(i) of the Income Tax Act. The appeal was filed with significant delay, and the primary issue before the tribunal was whether the delay should be condoned

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 Delhi

Showing 1–20 of 700 · Page 1 of 35

...
12
Section 14712
Condonation of Delay11
Limitation/Time-bar5
23 Feb 2018
AY 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

ACIT CIRCLE 54(1), NEW DELHI vs. SWADESH KUMAR MISHRA, GURGAON

In the result, appeal filed by the assessee i

ITA 6043/DEL/2019[2009-10]Status: DisposedITAT Delhi11 Sept 2024AY 2009-10

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

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 144(1)Section 145(3)Section 24Section 40Section 40A(3)

delay is condonable due to the reason brought on record. We proceed to hear the appeal. 40. The assessee has subsequently filed an application under Rule 11 of ITAT Rules, 1963. 1 .Additional Ground of Appeal: THAT the penalty order framed under section

SH. SUDESH SABHARWAL,NEW DELHI vs. ITO, NEW DELHI

In the result, the appeal of the assessee is dismissed

ITA 1086/DEL/2013[2007-08]Status: DisposedITAT Delhi30 Jan 2019AY 2007-08

Bench: Shri Bhavnesh Saini & Shri 0.P. Kantassessment Year: 2007-08 Shri Sudesh Sabharwal, Vs. Income Tax Officer, 57A, Central Avenue, Sainik Ward-22(1), New Delhi Farm, New Delhi Pan :Aatps3269A (Appellant) (Respondent) Appellant By Shri A.K. Srivastava, Ca Respondent By Shri N.K. Bansal, Sr.Dr

Section 143(2)Section 143(3)Section 40

section 40(a)(ia) which provisions are applicable to expenses remains payable at the end of the financial year and not to paid expenses. 7. The CIT (A), while confirming the disallowance of Rs 7, 16,868/- on account of hiring charges has further failed to appreciate that there is no loss to revenue on this count, in as much

M/S. SAMSUNG HEAVY INDUSTRIES CO. LTD.,GURGAON vs. ADIT, NEW DELHI

The appeal of the assessee is partly allowed with above direction

ITA 1909/DEL/2014[2010-11]Status: DisposedITAT Delhi09 Jan 2019AY 2010-11

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi

For Appellant: Shri Ravi Sharma, AdvFor Respondent: Shri G.K. Dhall, CIT
Section 143Section 144C

section 40 (a) (i.e.) of the income tax act. 6. The assessee filed its objection before the dispute resolution panel against the holding of the existence of the permanent establishment which was upheld on the basis of the similar issue in the earlier assessment year. Further with respect to the attribution of the income, after obtaining the reply

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

40. Briefly the facts in this case are also same that search was conducted in the case of assessee being Group case of M/s. MDLR Group of cases. Notice under section 153A was issued. The assessee requested before A.O. that original return filed under section 139 may be treated as return having been filed in response to notice under section

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

40. Briefly the facts in this case are also same that search was conducted in the case of assessee being Group case of M/s. MDLR Group of cases. Notice under section 153A was issued. The assessee requested before A.O. that original return filed under section 139 may be treated as return having been filed in response to notice under section

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

40. Briefly the facts in this case are also same that search was conducted in the case of assessee being Group case of M/s. MDLR Group of cases. Notice under section 153A was issued. The assessee requested before A.O. that original return filed under section 139 may be treated as return having been filed in response to notice under section

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

40. Briefly the facts in this case are also same that search was conducted in the case of assessee being Group case of M/s. MDLR Group of cases. Notice under section 153A was issued. The assessee requested before A.O. that original return filed under section 139 may be treated as return having been filed in response to notice under section

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 2606/DEL/2016[2003-04]Status: DisposedITAT Delhi27 Apr 2020AY 2003-04

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

40. Briefly the facts in this case are also same that search was conducted in the case of assessee being Group case of M/s. MDLR Group of cases. Notice under section 153A was issued. The assessee requested before A.O. that original return filed under section 139 may be treated as return having been filed in response to notice under section

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

40. Briefly the facts in this case are also same that search was conducted in the case of assessee being Group case of M/s. MDLR Group of cases. Notice under section 153A was issued. The assessee requested before A.O. that original return filed under section 139 may be treated as return having been filed in response to notice under section

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 6433/DEL/2016[2006-07]Status: DisposedITAT Delhi27 Apr 2020AY 2006-07

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

40. Briefly the facts in this case are also same that search was conducted in the case of assessee being Group case of M/s. MDLR Group of cases. Notice under section 153A was issued. The assessee requested before A.O. that original return filed under section 139 may be treated as return having been filed in response to notice under section

M/S. WORLDWIDE REALTORS (P) LTD,NEW DELHI vs. DCIT, NEW DELHI

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

ITA 2280/DEL/2016[2005-06]Status: DisposedITAT Delhi27 Apr 2020AY 2005-06

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

40. Briefly the facts in this case are also same that search was conducted in the case of assessee being Group case of M/s. MDLR Group of cases. Notice under section 153A was issued. The assessee requested before A.O. that original return filed under section 139 may be treated as return having been filed in response to notice 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

40. Briefly the facts in this case are also same that search was conducted in the case of assessee being Group case of M/s. MDLR Group of cases. Notice under section 153A was issued. The assessee requested before A.O. that original return filed under section 139 may be treated as return having been filed in response to notice under section

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

40. Briefly the facts in this case are also same that search was conducted in the case of assessee being Group case of M/s. MDLR Group of cases. Notice under section 153A was issued. The assessee requested before A.O. that original return filed under section 139 may be treated as return having been filed in response to notice under section

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

40. Briefly the facts in this case are also same that search was conducted in the case of assessee being Group case of M/s. MDLR Group of cases. Notice under section 153A was issued. The assessee requested before A.O. that original return filed under section 139 may be treated as return having been filed in response to notice under section

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

40. Briefly the facts in this case are also same that search was conducted in the case of assessee being Group case of M/s. MDLR Group of cases. Notice under section 153A was issued. The assessee requested before A.O. that original return filed under section 139 may be treated as return having been filed in response to notice under section

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

40. Briefly the facts in this case are also same that search was conducted in the case of assessee being Group case of M/s. MDLR Group of cases. Notice under section 153A was issued. The assessee requested before A.O. that original return filed under section 139 may be treated as return having been filed in response to notice under section

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 6432/DEL/2016[2004-05]Status: DisposedITAT Delhi27 Apr 2020AY 2004-05

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

40. Briefly the facts in this case are also same that search was conducted in the case of assessee being Group case of M/s. MDLR Group of cases. Notice under section 153A was issued. The assessee requested before A.O. that original return filed under section 139 may be treated as return having been filed in response to notice under section

M/S. PEGASUS SOFTECH (P) LTD,NEW DELHI vs. DCIT, NEW DELHI

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

ITA 2274/DEL/2016[2005-06]Status: DisposedITAT Delhi27 Apr 2020AY 2005-06

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

40. Briefly the facts in this case are also same that search was conducted in the case of assessee being Group case of M/s. MDLR Group of cases. Notice under section 153A was issued. The assessee requested before A.O. that original return filed under section 139 may be treated as return having been filed in response to notice under section