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5 results for “condonation of delay”+ Section 10A(2)(i)clear

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Key Topics

Section 8026Section 80I23Section 139(1)18Section 36(1)(va)9Section 36(1)9Section 143(1)8Section 10A8Section 143(1)(a)6Deduction

NAGAHAT TEA ESTATE PRIVATE LIMITED,KOLKATA vs. INCOME TAX OFFICER WARD -1, JORHAT

ITA 18/GTY/2025[2020-21]Status: DisposedITAT Guwahati17 Nov 2025AY 2020-21

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

Section 119(1)Section 119(2)(b)Section 139(1)Section 139(9)Section 143(1)Section 143(1)(a)Section 250Section 36(1)Section 36(1)(va)Section 80

10A, Shakespeare Sarani, Kolkata - 700001 [PAN: AAACB9306R] .....................…...……………....Appellant vs. Income Tax Officer, Ward 1, Income Tax Office Tarajan, Jorhat, Assam - 785001 ...…..…................................. Respondent Appearances by: Assessee represented by : Mahabir Bagaria, FCA Department represented by : Kausik Ray, JCIT Date of concluding the hearing : 04.11.2025 Date of pronouncing the order : 17.11.2025 ORDER PER SANJAY AWASTHI, ACCOUNTANT MEMBER: 1. These are a batch

5
Addition to Income3
Natural Justice3
Condonation of Delay3

NAGAHAT TEA ESTATE PRIVATE LIMITED,KOLKATA vs. INCOME TAX OFFICER WARD -1, JORHAT

ITA 19/GTY/2025[2021-22]Status: DisposedITAT Guwahati17 Nov 2025AY 2021-22

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

Section 119(1)Section 119(2)(b)Section 139(1)Section 139(9)Section 143(1)Section 143(1)(a)Section 250Section 36(1)Section 36(1)(va)Section 80

10A, Shakespeare Sarani, Kolkata - 700001 [PAN: AAACB9306R] .....................…...……………....Appellant vs. Income Tax Officer, Ward 1, Income Tax Office Tarajan, Jorhat, Assam - 785001 ...…..…................................. Respondent Appearances by: Assessee represented by : Mahabir Bagaria, FCA Department represented by : Kausik Ray, JCIT Date of concluding the hearing : 04.11.2025 Date of pronouncing the order : 17.11.2025 ORDER PER SANJAY AWASTHI, ACCOUNTANT MEMBER: 1. These are a batch

NAGAHAT TEA ESTATE PRIVATE LIMITED,KOLKATA vs. INCOME TAX OFFICER WARD -1, JORHAT

ITA 20/GTY/2025[2022-23]Status: DisposedITAT Guwahati17 Nov 2025AY 2022-23

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

Section 119(1)Section 119(2)(b)Section 139(1)Section 139(9)Section 143(1)Section 143(1)(a)Section 250Section 36(1)Section 36(1)(va)Section 80

10A, Shakespeare Sarani, Kolkata - 700001 [PAN: AAACB9306R] .....................…...……………....Appellant vs. Income Tax Officer, Ward 1, Income Tax Office Tarajan, Jorhat, Assam - 785001 ...…..…................................. Respondent Appearances by: Assessee represented by : Mahabir Bagaria, FCA Department represented by : Kausik Ray, JCIT Date of concluding the hearing : 04.11.2025 Date of pronouncing the order : 17.11.2025 ORDER PER SANJAY AWASTHI, ACCOUNTANT MEMBER: 1. These are a batch

L.K. TEA COMPANY PRIVATE LIMITED,DIBRUGARH vs. INCOME TAX OFFICER, WARD-2(1), DIBRUGARH

ITA 306/GTY/2018[L.K. Tea Company Private Limited]Status: DisposedITAT Guwahati13 Dec 2019

Bench: Shri S.S.Godara & Dr. A.L.Saini

Section 10ASection 139(1)Section 143(1)Section 154Section 80Section 80ASection 80I

2. For the reason stated therein assessee’s condonation petition dated 12.01.2019, we condone the impugned eight days’ delay in filing of latter appeal ITA No.307/Gau/2018. 3. Coming to the merits of the former issue, we notice that the CIT(A) has affirmed the Assessing Officer’s action denying sec. 80IE deduction of ₹1,20,13,510/- vide following detailed

L.K. TEA COMPANY PRIVATE LIMITED,DIBRUGARH vs. INCOME TAX OFFICER, WARD-2(1), DIBRUGARH

ITA 307/GTY/2018[2016-17]Status: DisposedITAT Guwahati13 Dec 2019AY 2016-17

Bench: Shri S.S.Godara & Dr. A.L.Saini

Section 10ASection 139(1)Section 143(1)Section 154Section 80Section 80ASection 80I

2. For the reason stated therein assessee’s condonation petition dated 12.01.2019, we condone the impugned eight days’ delay in filing of latter appeal ITA No.307/Gau/2018. 3. Coming to the merits of the former issue, we notice that the CIT(A) has affirmed the Assessing Officer’s action denying sec. 80IE deduction of ₹1,20,13,510/- vide following detailed