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647 results for “condonation of delay”+ Section 68clear

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Key Topics

Section 68121Addition to Income80Section 143(3)58Section 14743Section 14842Section 153D36Section 143(2)33Section 143(1)28Condonation of Delay

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

condone delay for sufficient cause on the facts and circumstances of each case.” The consistent view is that such question would be a question of fact simpliciter and would not be covered under the provisions of section 256 of the Act unless such exercise of discretion or conclusion arrived at was perverse or so illogical that no reasonable person could

ACIT, CIRCLE-52(1), NEW DELHI, DELHI vs. SINGHANIA ALU FOIL CONTAINERS MANUFACTURING COMPANY, NEW DELHI

In the result, the appeal filed by the Revenue is dismissed

Showing 1–20 of 647 · Page 1 of 33

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24
Section 153A23
Limitation/Time-bar23
Penalty17
ITA 2743/DEL/2024[2015-16]Status: DisposedITAT Delhi28 Jan 2026AY 2015-16
For Appellant: Shri Amit Goel, CAFor Respondent: Shri Manish Gupta, Sr.DR
Section 143(2)Section 143(3)Section 68

condone the delay in filing the appeal before the Tribunal. 4. Brief facts of the case are, return of Income was filed on 30.09.2015 declaring income of Rs.13,65,640/-. The case was taken up for scrutiny and notice under section 143(2) of the Income-tax Act, 1961 (for short 'the Act') was issued on 29.07.2016. The assessment

J. M. HOUSING LIMITED,DELHI vs. PR. CIT (CENTRAL) KNP MEERUT, UTTAR PRADESH

In the result, the appeal of the assessee is allowed

ITA 8248/DEL/2025[2021-22]Status: DisposedITAT Delhi31 Dec 2025AY 2021-22

Bench: Ms. Madhumita Roy & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2021-22] J.M. Housing Limited, Pr.Cit (Central) Kanpur, At Meerut, 312/3T/F5 Pratap Bhawan, Aayakar Bhawan, Bhainsali Ground, Bhahadur Shah Zafar Marg, Vs Meerut, Uttar Pradesh-25001 Central Delhi, Delhi-11002 Pan-Aaccj1692E Assessee Revenue

Section 133(6)Section 143(3)Section 263Section 271ASection 68

condone the delay and proceed to adjudicate this appeal. 3. The only issue raised by the assessee through grounds of appeal no.1 to 6 is regarding invocation of her revisionary authority under section 263 by the ld. PCIT, Central Kanpur, at Meerut through his order dated 27.03.2025. As per brief factual matrix of the case, appellant had filed original Return

ACIT, NEW DELHI vs. M/S. LKG BUILDERS P. LTD., NEW DELHI

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

ITA 121/DEL/2017[2006-07]Status: DisposedITAT Delhi27 Apr 2020AY 2006-07

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

68 of the Income Tax Act, 1961. The A.O. accordingly made addition of Rs.2,13,70,020/-. The assessment was completed under section 153A/144 of the Income Tax Act, 1961 Dated 15th March 2013. 6. The assessee challenged both the additions on merit as well as assumption of jurisdiction to proceed under section 153A of the Income

ACIT, NEW DELHI vs. M/S. LKG BUILDERS P. LTD., NEW DELHI

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

ITA 119/DEL/2017[2004-05]Status: DisposedITAT Delhi27 Apr 2020AY 2004-05

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

68 of the Income Tax Act, 1961. The A.O. accordingly made addition of Rs.2,13,70,020/-. The assessment was completed under section 153A/144 of the Income Tax Act, 1961 Dated 15th March 2013. 6. The assessee challenged both the additions on merit as well as assumption of jurisdiction to proceed under section 153A of the Income

ACIT, NEW DELHI vs. M/S. LKG BUILDERS P. LTD., NEW DELHI

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

ITA 118/DEL/2017[2003-04]Status: DisposedITAT Delhi27 Apr 2020AY 2003-04

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

68 of the Income Tax Act, 1961. The A.O. accordingly made addition of Rs.2,13,70,020/-. The assessment was completed under section 153A/144 of the Income Tax Act, 1961 Dated 15th March 2013. 6. The assessee challenged both the additions on merit as well as assumption of jurisdiction to proceed under section 153A of the Income

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

68 of the Income Tax Act, 1961. The A.O. accordingly made addition of Rs.2,13,70,020/-. The assessment was completed under section 153A/144 of the Income Tax Act, 1961 Dated 15th March 2013. 6. The assessee challenged both the additions on merit as well as assumption of jurisdiction to proceed under section 153A of the Income

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

68 of the Income Tax Act, 1961. The A.O. accordingly made addition of Rs.2,13,70,020/-. The assessment was completed under section 153A/144 of the Income Tax Act, 1961 Dated 15th March 2013. 6. The assessee challenged both the additions on merit as well as assumption of jurisdiction to proceed under section 153A of the Income

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

68 of the Income Tax Act, 1961. The A.O. accordingly made addition of Rs.2,13,70,020/-. The assessment was completed under section 153A/144 of the Income Tax Act, 1961 Dated 15th March 2013. 6. The assessee challenged both the additions on merit as well as assumption of jurisdiction to proceed under section 153A of the Income

M/S ASHUTOSH DEVELOPERS (P) LTD.,,NEW DELHI vs. DCIT, NEW DELHI

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

ITA 6358/DEL/2016[2004-05]Status: DisposedITAT Delhi27 Apr 2020AY 2004-05

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

68 of the Income Tax Act, 1961. The A.O. accordingly made addition of Rs.2,13,70,020/-. The assessment was completed under section 153A/144 of the Income Tax Act, 1961 Dated 15th March 2013. 6. The assessee challenged both the additions on merit as well as assumption of jurisdiction to proceed under section 153A of the Income

M/S KING BUILDCON (P) LTD.,,NEW DELHI vs. DCIT, NEW DELHI

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

ITA 3081/DEL/2016[2005-06]Status: DisposedITAT Delhi27 Apr 2020AY 2005-06

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

68 of the Income Tax Act, 1961. The A.O. accordingly made addition of Rs.2,13,70,020/-. The assessment was completed under section 153A/144 of the Income Tax Act, 1961 Dated 15th March 2013. 6. The assessee challenged both the additions on merit as well as assumption of jurisdiction to proceed under section 153A of the Income

ACIT, NEW DELHI vs. M/S ASHUTOSH DEVELOPERS PVT. LTD.,, NEW DELHI

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

ITA 675/DEL/2017[2006-07]Status: DisposedITAT Delhi27 Apr 2020AY 2006-07

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

68 of the Income Tax Act, 1961. The A.O. accordingly made addition of Rs.2,13,70,020/-. The assessment was completed under section 153A/144 of the Income Tax Act, 1961 Dated 15th March 2013. 6. The assessee challenged both the additions on merit as well as assumption of jurisdiction to proceed under section 153A of the Income

ACIT, NEW DELHI vs. M/S. ASHUTOSH DEVELOPERS P. LTD., NEW DELHI

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

ITA 122/DEL/2017[2004-05]Status: DisposedITAT Delhi27 Apr 2020AY 2004-05

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

68 of the Income Tax Act, 1961. The A.O. accordingly made addition of Rs.2,13,70,020/-. The assessment was completed under section 153A/144 of the Income Tax Act, 1961 Dated 15th March 2013. 6. The assessee challenged both the additions on merit as well as assumption of jurisdiction to proceed under section 153A of the Income

M/S LKG BUILDERS (P) LTD.,,NEW DELHI vs. DCIT, NEW DELHI

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

ITA 6356/DEL/2016[2006-07]Status: DisposedITAT Delhi27 Apr 2020AY 2006-07

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

68 of the Income Tax Act, 1961. The A.O. accordingly made addition of Rs.2,13,70,020/-. The assessment was completed under section 153A/144 of the Income Tax Act, 1961 Dated 15th March 2013. 6. The assessee challenged both the additions on merit as well as assumption of jurisdiction to proceed under section 153A of the Income

M/S LKG BUILDERS (P) LTD.,,NEW DELHI vs. DCIT, NEW DELHI

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

ITA 6354/DEL/2016[2004-05]Status: DisposedITAT Delhi27 Apr 2020AY 2004-05

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

68 of the Income Tax Act, 1961. The A.O. accordingly made addition of Rs.2,13,70,020/-. The assessment was completed under section 153A/144 of the Income Tax Act, 1961 Dated 15th March 2013. 6. The assessee challenged both the additions on merit as well as assumption of jurisdiction to proceed under section 153A of the Income

M/S LKG BUILDERS (P) LTD.,,NEW DELHI vs. DCIT, NEW DELHI

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

ITA 6353/DEL/2016[2003-04]Status: DisposedITAT Delhi27 Apr 2020AY 2003-04

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

68 of the Income Tax Act, 1961. The A.O. accordingly made addition of Rs.2,13,70,020/-. The assessment was completed under section 153A/144 of the Income Tax Act, 1961 Dated 15th March 2013. 6. The assessee challenged both the additions on merit as well as assumption of jurisdiction to proceed under section 153A of the Income

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

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

ITA 3501/DEL/2016[2005-06]Status: DisposedITAT Delhi27 Apr 2020AY 2005-06

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

68 of the Income Tax Act, 1961. The A.O. accordingly made addition of Rs.2,13,70,020/-. The assessment was completed under section 153A/144 of the Income Tax Act, 1961 Dated 15th March 2013. 6. The assessee challenged both the additions on merit as well as assumption of jurisdiction to proceed under section 153A of the Income

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

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

ITA 3460/DEL/2016[2006-07]Status: DisposedITAT Delhi27 Apr 2020AY 2006-07

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

68 of the Income Tax Act, 1961. The A.O. accordingly made addition of Rs.2,13,70,020/-. The assessment was completed under section 153A/144 of the Income Tax Act, 1961 Dated 15th March 2013. 6. The assessee challenged both the additions on merit as well as assumption of jurisdiction to proceed under section 153A of the Income

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

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

ITA 3456/DEL/2016[2005-06]Status: DisposedITAT Delhi27 Apr 2020AY 2005-06

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

68 of the Income Tax Act, 1961. The A.O. accordingly made addition of Rs.2,13,70,020/-. The assessment was completed under section 153A/144 of the Income Tax Act, 1961 Dated 15th March 2013. 6. The assessee challenged both the additions on merit as well as assumption of jurisdiction to proceed under section 153A of the Income

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

68 of the Income Tax Act, 1961. The A.O. accordingly made addition of Rs.2,13,70,020/-. The assessment was completed under section 153A/144 of the Income Tax Act, 1961 Dated 15th March 2013. 6. The assessee challenged both the additions on merit as well as assumption of jurisdiction to proceed under section 153A of the Income