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25 results for “condonation of delay”+ Cash Depositclear

Sorted by relevance

Chennai987Mumbai613Delhi525Ahmedabad430Kolkata407Hyderabad390Pune375Bangalore347Jaipur235Chandigarh216Amritsar179Surat168Indore149Visakhapatnam148Cochin144Patna131Lucknow129Rajkot121Raipur111Agra86Cuttack72Nagpur72Panaji62Calcutta37Allahabad31Jabalpur31Guwahati25Karnataka23Jodhpur23Varanasi20Dehradun10Ranchi6SC5Telangana3

Key Topics

Section 10(26)28Section 14823Section 69A23Addition to Income22Section 25017Section 14715Cash Deposit13Section 14412Penalty11

SUMAN AHMED,GAURIPUR vs. ITO, WARD- DHUBRI, DHUBRI

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

ITA 45/GTY/2024[2017-18]Status: DisposedITAT Guwahati20 Jan 2025AY 2017-18

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita No.45/Gty/2024 Assessment Year : 2017-18

For Appellant: Shri Kushal SoniFor Respondent: Shri Soumendu Sekar Das
Section 115BSection 143(2)Section 144Section 147Section 148Section 250Section 69A

cash deposit of Rs.2.64 crore as unexplained money u/s.69A of the Act and invoked provisions of section 115BBE of the Act. 3. Aggrieved assessee preferred appeal before the ld.NFAC but with a delay of 98 days. The ld. NFAC dismissed the appeal in limine without condoning

Showing 1–20 of 25 · Page 1 of 2

Section 44A7
Section 142(1)7
Depreciation5

LALTHANGVELI PACHUAU,AIZAWL vs. ITO W-1 SILCHAR , SILCHAR

In the result, all four appeals filed by the assessee are allowed for statistical purposes

ITA 313/GTY/2025[2016-17]Status: DisposedITAT Guwahati16 Jan 2026AY 2016-17

Bench: The Ld. Cit(A) Against The Assessment Order & Penalty Orders As Under:

Section 10(26)Section 139Section 144Section 147Section 148Section 69A

condoned the delay and the reasons were explained. In this regard, the assessee has filed an affidavit dated 03.120.2025. On going through the affidavit filed by the assessee, we noted that the assessee had “reasonable cause” for not filing appeal within the due date. We also noted that the source of cash deposit

LALTHANGVELI PACHUAU,AIZAWL vs. ITO W-1 SILCHAR, SILCHAR

In the result, all four appeals filed by the assessee are allowed for statistical purposes

ITA 312/GTY/2025[2015-16]Status: DisposedITAT Guwahati16 Jan 2026AY 2015-16

Bench: The Ld. Cit(A) Against The Assessment Order & Penalty Orders As Under:

Section 10(26)Section 139Section 144Section 147Section 148Section 69A

condoned the delay and the reasons were explained. In this regard, the assessee has filed an affidavit dated 03.120.2025. On going through the affidavit filed by the assessee, we noted that the assessee had “reasonable cause” for not filing appeal within the due date. We also noted that the source of cash deposit

LALTHANGVELI PACHUAU,AIZAWL vs. ITO W-1 SILCHAR, SILCHAR

In the result, all four appeals filed by the assessee are allowed for statistical purposes

ITA 311/GTY/2025[2015-16]Status: DisposedITAT Guwahati16 Jan 2026AY 2015-16

Bench: The Ld. Cit(A) Against The Assessment Order & Penalty Orders As Under:

Section 10(26)Section 139Section 144Section 147Section 148Section 69A

condoned the delay and the reasons were explained. In this regard, the assessee has filed an affidavit dated 03.120.2025. On going through the affidavit filed by the assessee, we noted that the assessee had “reasonable cause” for not filing appeal within the due date. We also noted that the source of cash deposit

LALTHANGVELI PACHUAU,AIZAWL vs. ITO W-1 SILCHAR, SILCHAR

In the result, all four appeals filed by the assessee are allowed for statistical purposes

ITA 314/GTY/2025[2016-17]Status: DisposedITAT Guwahati16 Jan 2026AY 2016-17

Bench: The Ld. Cit(A) Against The Assessment Order & Penalty Orders As Under:

Section 10(26)Section 139Section 144Section 147Section 148Section 69A

condoned the delay and the reasons were explained. In this regard, the assessee has filed an affidavit dated 03.120.2025. On going through the affidavit filed by the assessee, we noted that the assessee had “reasonable cause” for not filing appeal within the due date. We also noted that the source of cash deposit

RAJULHOUBIENUO ANGAMI,NAGALAND vs. ITO WARD 2, DIMAPUR

Appeal of the assessee is partly allowed for statistical purposes

ITA 26/GTY/2025[2015-16]Status: DisposedITAT Guwahati11 Aug 2025AY 2015-16

Bench: This Hon'Ble Tribunal Assailing The Order Dated 24.06.2024 Passed By The Learned Commissioner Of Income Tax (Appeals) ["Ld. Cit(A)"]. That The Due Date For Filing The Appeal Was 24Th August, 2024. However, There Has Been An Unintentional Delay Of 166 Days (Upto 13Th February, 2025), In Filing The Present Appeal, For Which The Appellant, With Utmost Humility, Seeks The Indulgence Of This Hon'Ble Tribunal For Condonation Of The Said Delay On The Grounds Set Forth Herein. 2. It Is Submitted That The Mr. Shivendu Maharaj Is The Accountant Of The Appellant Who Looks After The Tax Portal & Email Updates. The Accountant Also Forwards The Needful To The Chartered Accountant, Mr. Ajit Jain, To Take Necessary Action In Response To Any Notice That Is Received.

Section 10(26)Section 147Section 250Section 69A

delay is hereby condoned and the appeal is admitted for adjudication. I.T.A. No. 26/GTY/2025 Rajulhoubienuo Angami 2. The present appeal emanates from the order under Section 250 of Income Tax Act, 1961 (hereafter “the Act”) passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereafter “the Ld. CIT(A)”], dated 24.06.2024. 2.1 In this

KENNETH BLAH,SHILLONG vs. INCOME TAX OFFICER, WARD - 2, SHILLONG

In the result, the appeal of the assessee is allowed

ITA 135/GTY/2024[2017-18]Status: DisposedITAT Guwahati20 Jan 2025AY 2017-18

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita No.135/Gty/2024 िनधा"रण वष" / Assessment Year: 2017-18

For Appellant: Shri J.P. Gupta, FCAFor Respondent: Shri Kaushik Roy, JCIT
Section 10(26)Section 133(6)Section 143(2)Section 25Section 250Section 269SSection 271D

cash deposits from sale of immovable property. However, ld. AO initiated the penalty proceedings u/s.271D of the Act for the contravention of section 269SS of the Act. 4. Thereafter, penalty proceedings were carried out and vide order dated 16.03.2022 penalty of Rs.85.00 lakh was levied. In the course of penalty proceedings, it was contended by the assessee that he belong

INCOME TAX OFFICER, WARD-1, DIMAPUR, DIMAPUR, NAGALAND vs. IMKUMMONGLA PONGEN, SHILLONG

In the result, the appeal filed by the Revenue is allowed for statistical purposes

ITA 156/GTY/2025[2016-17]Status: DisposedITAT Guwahati11 Dec 2025AY 2016-17

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 10(26)Section 148Section 250Section 69A

condone the delay and admit the appeal for adjudication. 2. The Revenue is in appeal before the Tribunal raising the following grounds of appeal: “1. On the facts and in circumstances of the case and in law, the Ld. CIT(A), NFAC has erred in deleting the addition of Rs. 2,66,07,000/- u/s 69A of the Income

MITCHELL WANKHAR,SHILLONG vs. ITO W-2, SHILLONG

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 275/GTY/2025[2022-23]Status: DisposedITAT Guwahati11 Dec 2025AY 2022-23

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 10(26)Section 148Section 148ASection 250Section 271ASection 4Section 44ASection 69A

cash of Rs.57,44,500/- in Saving bank account maintained with State Bank of India during the F.Y. 2015-16. Since no return of income was filed, therefore, the assessment was reopened under section ITA Nos.: 274 & 275/GTY/2025 Assessment Years: 2016-17 & 2022-23 Mitchell Wankhar. 147 of the Act by issuing notice under section

MITCHELL WANKHAR,SHILLONG vs. ITO W-2, SHILLONG

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 274/GTY/2025[2016-17]Status: DisposedITAT Guwahati11 Dec 2025AY 2016-17

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 10(26)Section 148Section 148ASection 250Section 271ASection 4Section 44ASection 69A

cash of Rs.57,44,500/- in Saving bank account maintained with State Bank of India during the F.Y. 2015-16. Since no return of income was filed, therefore, the assessment was reopened under section ITA Nos.: 274 & 275/GTY/2025 Assessment Years: 2016-17 & 2022-23 Mitchell Wankhar. 147 of the Act by issuing notice under section

SOFIQUL ISLAM,NORTH LAKHIMPUR vs. ITO, WARD NORTH LAKHIMPUR, NORTH LAKHIMPUR

Appeal of the assessee is allowed for statistical purposes

ITA 34/GTY/2025[2015-16]Status: DisposedITAT Guwahati06 Aug 2025AY 2015-16

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 147Section 148Section 148ASection 250Section 271(1)(c)

condone the delay and admit both the appeals for adjudication. 3. ITA No. 33/Gty/2025 arises from order u/s 250 of the Act dated 31.10.23023, passed by Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. I.T.A. Nos. 33 & 34/GTY/2025 Sofiqul Islam Appeal in ITA No. 34/Kol/2025 arises from order dated 31.10.2023, passed by Ld. CIT(A), NFAC

SOFIQUL ISLAM,NORTH LAKHIMPUR vs. ITO, WARD NORTH LAKHIMPUR, NORTH LAKHIMPUR

Appeal of the assessee is allowed for statistical purposes

ITA 33/GTY/2025[2015-16]Status: DisposedITAT Guwahati06 Aug 2025AY 2015-16

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 147Section 148Section 148ASection 250Section 271(1)(c)

condone the delay and admit both the appeals for adjudication. 3. ITA No. 33/Gty/2025 arises from order u/s 250 of the Act dated 31.10.23023, passed by Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. I.T.A. Nos. 33 & 34/GTY/2025 Sofiqul Islam Appeal in ITA No. 34/Kol/2025 arises from order dated 31.10.2023, passed by Ld. CIT(A), NFAC

RAMA KATOWAL CHETRY,GOLAGHAT vs. ITO WARD GOLAGHAT, GOLAGHAT

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

ITA 105/GTY/2024[2018-19]Status: DisposedITAT Guwahati20 Jan 2025AY 2018-19

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita Nos.105 & 106/Gty/2024 Assessment Year : 2018-19

For Appellant: NoneFor Respondent: Shri Sanjay Jha
Section 115BSection 133(6)Section 142(1)Section 144Section 148Section 250Section 270ASection 69A

cash deposits of Rs.1,42,14,262/- as unexplained money u/s.69A and invoked the provisions of section 115BBE of the Act. Ld. AO also made addition of Rs.38,655/- being 8% of the alleged contract receipt of Rs.4,83,185/-. 3. Aggrieved assessee preferred appeal before the ld.CIT(A)/NFAC who dismissed the appeal of the assessee by holding

RAMA KATOWAL CHETRY,GOLAGHAT vs. ITO WARD GOLAGHAT, GOLAGHAT

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

ITA 106/GTY/2024[2018-19]Status: DisposedITAT Guwahati20 Jan 2025AY 2018-19

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita Nos.105 & 106/Gty/2024 Assessment Year : 2018-19

For Appellant: NoneFor Respondent: Shri Sanjay Jha
Section 115BSection 133(6)Section 142(1)Section 144Section 148Section 250Section 270ASection 69A

cash deposits of Rs.1,42,14,262/- as unexplained money u/s.69A and invoked the provisions of section 115BBE of the Act. Ld. AO also made addition of Rs.38,655/- being 8% of the alleged contract receipt of Rs.4,83,185/-. 3. Aggrieved assessee preferred appeal before the ld.CIT(A)/NFAC who dismissed the appeal of the assessee by holding

SHRI PARINDRA REANG,AMARPUR vs. ITO, WARD- UDAIPUR, AGARTALA

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

ITA 177/GTY/2024[2018-19]Status: DisposedITAT Guwahati25 Feb 2025AY 2018-19

Bench: the Ld CIT (A) who disposed off the case on 23-02-2024 as per the Portal as response was filled against the Notice issued by his honour and disposed off the Appeal, partially allowing the Appeal filed.

Section 10(26)Section 147Section 148ASection 250Section 69A

delay is hereby condoned and the appeal is admitted for adjudication. I.T.A. No. 177/GTY/2024 Shri Parindra Reang 2. The present appeal arises from the order passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 23.02.2024, passed under Section 250 of the Income Tax Act, 1961 (hereafter ‘the Act’). 2.1 In this case

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 39/GTY/2022[2019-20]Status: HeardITAT Guwahati05 Apr 2023AY 2019-20

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

cash, jewellery or any unaccounted/undisclosed asset was found or seized by the Search Team from the assessee. Prior to the search, the assessee was regularly assessed to income-tax at Kolkata. Consequent to the search and seizure operation, the assessee’s case was centralized with ACIT/DCIT, Central-Circle-1, Guwahati vide order dated 23.12.2000 of the Ld. PCIT

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 2/GTY/2023[2014-15]Status: HeardITAT Guwahati05 Apr 2023AY 2014-15

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

cash, jewellery or any unaccounted/undisclosed asset was found or seized by the Search Team from the assessee. Prior to the search, the assessee was regularly assessed to income-tax at Kolkata. Consequent to the search and seizure operation, the assessee’s case was centralized with ACIT/DCIT, Central-Circle-1, Guwahati vide order dated 23.12.2000 of the Ld. PCIT

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 37/GTY/2022[2017-18]Status: HeardITAT Guwahati05 Apr 2023AY 2017-18

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

cash, jewellery or any unaccounted/undisclosed asset was found or seized by the Search Team from the assessee. Prior to the search, the assessee was regularly assessed to income-tax at Kolkata. Consequent to the search and seizure operation, the assessee’s case was centralized with ACIT/DCIT, Central-Circle-1, Guwahati vide order dated 23.12.2000 of the Ld. PCIT

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 38/GTY/2022[2018-19]Status: HeardITAT Guwahati05 Apr 2023AY 2018-19

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

cash, jewellery or any unaccounted/undisclosed asset was found or seized by the Search Team from the assessee. Prior to the search, the assessee was regularly assessed to income-tax at Kolkata. Consequent to the search and seizure operation, the assessee’s case was centralized with ACIT/DCIT, Central-Circle-1, Guwahati vide order dated 23.12.2000 of the Ld. PCIT

ABCI INFRASTRUCTURES PRIVATE LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI

In the result, the appeal of the assessee for Assessment Year

ITA 43/GTY/2022[2014-15]Status: HeardITAT Guwahati05 Apr 2023AY 2014-15

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

cash, jewellery or any unaccounted/undisclosed asset was found or seized by the Search Team from the assessee. Prior to the search, the assessee was regularly assessed to income-tax at Kolkata. Consequent to the search and seizure operation, the assessee’s case was centralized with ACIT/DCIT, Central-Circle-1, Guwahati vide order dated 23.12.2000 of the Ld. PCIT