BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

476 results for “condonation of delay”+ Set Off of Lossesclear

Sorted by relevance

Chennai910Mumbai865Kolkata574Delhi476Pune394Hyderabad314Bangalore284Ahmedabad280Jaipur223Chandigarh181Cochin106Cuttack98Surat93Lucknow91Visakhapatnam88Karnataka88Raipur80Indore76Nagpur55Amritsar53Calcutta44Rajkot39Patna35Jodhpur24SC23Guwahati19Telangana17Allahabad14Panaji12Agra10Varanasi9Dehradun8Ranchi5Rajasthan5Jabalpur4Orissa2Andhra Pradesh2Himachal Pradesh1A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Section 6868Addition to Income64Section 143(3)62Section 153D54Section 80I45Section 14841Section 26341Section 143(1)37Condonation of Delay

MR. NIKHIL SAWHNEY,NEW DELHI vs. ACIT, NOIDA

In the result, appeal of the assessee is dismissed

ITA 1248/DEL/2017[2012-13]Status: DisposedITAT Delhi17 Aug 2020AY 2012-13

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishimr. Nikhil Sawhney Acit, 17 – Sunder Nagar, Central Circle, Vs. New Delhi – 110 003. Noida. Pan: Aaups0222Q (Appellant) (Respondent)

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Rakhi Vimal, Sr. DR
Section 10(38)Section 143

set off and/or carry forward long term capital loss of Rs. 90,80,571/- on transfer of shares. ― 03. Appeal of the assessee was filed belatedly by 18 days; he has also moved an application for condonation of the above delay

MR. NIKHIL SAWHNEY,NEW DELHI vs. ACIT, NOIDA

In the result, appeal of the assessee is dismissed

Showing 1–20 of 476 · Page 1 of 24

...
32
Section 14730
Limitation/Time-bar25
Disallowance22
ITA 1249/DEL/2017[2013-14]Status: DisposedITAT Delhi10 Oct 2025AY 2013-14

Bench: Shri M. Balaganesh & Shri Vimal Kumarmr. Nikhil Sawhney, Vs. Dcit, 17, Sunder Nagar, Central Circle, New Delhi-11003 Noida (Appellant) (Respondent) Pan: Aaups0222Q

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Harpreet Kaur hansra, Sr. DR
Section 10(38)Section 143(3)

condone the delay and admit the appeal of the assessee for adjudication. Mr. Nikhil Sawhney 3. The only effective issue to be decided in this appeal is as to whether the assessee would be entitled to claim the long term capital loss on sale of shares through recognized stock exchange, where Securities Transaction Tax (STT) has been suffered and consequentially

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

set at rest. A delay can hardly be explained by attributing it merely to the functioning of the govt and internal correspondences. In the light of the above view it is required to be examined that whether the delay caused in filing of the above appeal is for „sufficient cause; or not. Generally the time limit in litigation is mentioned

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

condoning the delay in filing the appeal and deleting the addition of Rs.30,000/- and Rs.5.50 crores. 63 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire Developers, New Delhi. 43. The assessee in appeal challenged the additions of Rs.7 lakhs and 1 lakhs on merits. 43.1. The assessee in its appeal raised an additional ground of appeal challenging the Order

ACIT, NEW DELHI vs. M/S. BELIEVE DEVELOPERS & PROMOTERS PVT. LTD., NEW DELHI

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

ITA 6444/DEL/2015[2005-06]Status: DisposedITAT Delhi27 Apr 2020AY 2005-06

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

condoning the delay in filing the appeal and deleting the addition of Rs.30,000/- and Rs.5.50 crores. 63 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire Developers, New Delhi. 43. The assessee in appeal challenged the additions of Rs.7 lakhs and 1 lakhs on merits. 43.1. The assessee in its appeal raised an additional ground of appeal challenging the Order

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

condoning the delay in filing the appeal and deleting the addition of Rs.30,000/- and Rs.5.50 crores. 63 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire Developers, New Delhi. 43. The assessee in appeal challenged the additions of Rs.7 lakhs and 1 lakhs on merits. 43.1. The assessee in its appeal raised an additional ground of appeal challenging the Order

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

condoning the delay in filing the appeal and deleting the addition of Rs.30,000/- and Rs.5.50 crores. 63 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire Developers, New Delhi. 43. The assessee in appeal challenged the additions of Rs.7 lakhs and 1 lakhs on merits. 43.1. The assessee in its appeal raised an additional ground of appeal challenging the Order

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

condoning the delay in filing the appeal and deleting the addition of Rs.30,000/- and Rs.5.50 crores. 63 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire Developers, New Delhi. 43. The assessee in appeal challenged the additions of Rs.7 lakhs and 1 lakhs on merits. 43.1. The assessee in its appeal raised an additional ground of appeal challenging the Order

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

condoning the delay in filing the appeal and deleting the addition of Rs.30,000/- and Rs.5.50 crores. 63 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire Developers, New Delhi. 43. The assessee in appeal challenged the additions of Rs.7 lakhs and 1 lakhs on merits. 43.1. The assessee in its appeal raised an additional ground of appeal challenging the Order

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

condoning the delay in filing the appeal and deleting the addition of Rs.30,000/- and Rs.5.50 crores. 63 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire Developers, New Delhi. 43. The assessee in appeal challenged the additions of Rs.7 lakhs and 1 lakhs on merits. 43.1. The assessee in its appeal raised an additional ground of appeal challenging the Order

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

condoning the delay in filing the appeal and deleting the addition of Rs.30,000/- and Rs.5.50 crores. 63 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire Developers, New Delhi. 43. The assessee in appeal challenged the additions of Rs.7 lakhs and 1 lakhs on merits. 43.1. The assessee in its appeal raised an additional ground of appeal challenging the Order

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

condoning the delay in filing the appeal and deleting the addition of Rs.30,000/- and Rs.5.50 crores. 63 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire Developers, New Delhi. 43. The assessee in appeal challenged the additions of Rs.7 lakhs and 1 lakhs on merits. 43.1. The assessee in its appeal raised an additional ground of appeal challenging the Order

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

condoning the delay in filing the appeal and deleting the addition of Rs.30,000/- and Rs.5.50 crores. 63 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire Developers, New Delhi. 43. The assessee in appeal challenged the additions of Rs.7 lakhs and 1 lakhs on merits. 43.1. The assessee in its appeal raised an additional ground of appeal challenging the Order

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

condoning the delay in filing the appeal and deleting the addition of Rs.30,000/- and Rs.5.50 crores. 63 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire Developers, New Delhi. 43. The assessee in appeal challenged the additions of Rs.7 lakhs and 1 lakhs on merits. 43.1. The assessee in its appeal raised an additional ground of appeal challenging the Order

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

condoning the delay in filing the appeal and deleting the addition of Rs.30,000/- and Rs.5.50 crores. 63 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire Developers, New Delhi. 43. The assessee in appeal challenged the additions of Rs.7 lakhs and 1 lakhs on merits. 43.1. The assessee in its appeal raised an additional ground of appeal challenging the Order

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

condoning the delay in filing the appeal and deleting the addition of Rs.30,000/- and Rs.5.50 crores. 63 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire Developers, New Delhi. 43. The assessee in appeal challenged the additions of Rs.7 lakhs and 1 lakhs on merits. 43.1. The assessee in its appeal raised an additional ground of appeal challenging the Order

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

condoning the delay in filing the appeal and deleting the addition of Rs.30,000/- and Rs.5.50 crores. 63 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire Developers, New Delhi. 43. The assessee in appeal challenged the additions of Rs.7 lakhs and 1 lakhs on merits. 43.1. The assessee in its appeal raised an additional ground of appeal challenging the Order

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

condoning the delay in filing the appeal and deleting the addition of Rs.30,000/- and Rs.5.50 crores. 63 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire Developers, New Delhi. 43. The assessee in appeal challenged the additions of Rs.7 lakhs and 1 lakhs on merits. 43.1. The assessee in its appeal raised an additional ground of appeal challenging the Order

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

condoning the delay in filing the appeal and deleting the addition of Rs.30,000/- and Rs.5.50 crores. 63 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire Developers, New Delhi. 43. The assessee in appeal challenged the additions of Rs.7 lakhs and 1 lakhs on merits. 43.1. The assessee in its appeal raised an additional ground of appeal challenging the Order

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

condoning the delay in filing the appeal and deleting the addition of Rs.30,000/- and Rs.5.50 crores. 63 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire Developers, New Delhi. 43. The assessee in appeal challenged the additions of Rs.7 lakhs and 1 lakhs on merits. 43.1. The assessee in its appeal raised an additional ground of appeal challenging the Order