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18 results for “condonation of delay”+ Section 142(1)clear

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Key Topics

Section 25021Addition to Income17Section 14410Section 1329Condonation of Delay9Search & Seizure9Section 142(1)8Section 143(3)8Section 153A

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

142(1) of the Act. Ld. AO after getting the information in lieu of notices u/s.133(6) of the Act issue to the banks where the assessee was maintaining bank accounts, noticed that sum of Rs.84.00 lakh has been deposited in cash in various bank accounts. On further investigation, it was revealed that the source of the alleged cash

7
Section 10(26)6
Disallowance6
Section 44A5

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

SANDEEP JALAN,GUWAHATI vs. DCIT/ACIT CIR-1, GUWAHATI

Appeal is allowed

ITA 157/GTY/2025[2015-2016]Status: DisposedITAT Guwahati19 Nov 2025AY 2015-2016

Bench: The Hon’Ble Tribunal Against The Order Passed By The Cit(A), Dated 08.12.2023, Under The Income Tax Act, 1961. 1. Period Of Delay: There Is A Delay Of 494 Days In Filing The Said Appeal

Section 139(4)Section 143(2)Section 250Section 271(1)(c)Section 68Section 69Section 69C

delay is hereby condoned and the appeal is admitted for adjudication. 2. The present appeal arises from the order u/s 250 of the Income Tax Act, 1961 (hereafter “the Act”), dated 08.12.2023, passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereafter “the Ld. CIT(A)]. 2.1 Brief facts of the case are that

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

142(1) of the Act read with notice u/s 143(2) of the Act as the case of the assessee is selected in Limited Scrutiny. 38. Further, whether the issue regarding disallowance of depreciation was part of Limited Scrutiny or not, ld. CIT(A) has directed ld. AO to give a specific finding on this issue at the time

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

142(1) of the Act read with notice u/s 143(2) of the Act as the case of the assessee is selected in Limited Scrutiny. 38. Further, whether the issue regarding disallowance of depreciation was part of Limited Scrutiny or not, ld. CIT(A) has directed ld. AO to give a specific finding on this issue at the time

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

142(1) of the Act read with notice u/s 143(2) of the Act as the case of the assessee is selected in Limited Scrutiny. 38. Further, whether the issue regarding disallowance of depreciation was part of Limited Scrutiny or not, ld. CIT(A) has directed ld. AO to give a specific finding on this issue at the time

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

142(1) of the Act read with notice u/s 143(2) of the Act as the case of the assessee is selected in Limited Scrutiny. 38. Further, whether the issue regarding disallowance of depreciation was part of Limited Scrutiny or not, ld. CIT(A) has directed ld. AO to give a specific finding on this issue at the time

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

142(1) of the Act read with notice u/s 143(2) of the Act as the case of the assessee is selected in Limited Scrutiny. 38. Further, whether the issue regarding disallowance of depreciation was part of Limited Scrutiny or not, ld. CIT(A) has directed ld. AO to give a specific finding on this issue at the time

ANJAN KUMAR PAUL,HAILAKANDI vs. ACIT, CENTRAL CIRCLE-1, GUWAHATI

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

ITA 207/GTY/2025[2015-16]Status: DisposedITAT Guwahati07 Nov 2025AY 2015-16

Bench: Shri Manomohan Das, Hon’Ble & Shri Sanjay Awasthi, Hon’Ble

For Appellant: Shri Abhishek BansalFor Respondent: Shri Kausik Ray, JCIT
Section 132Section 142(1)Section 144Section 153ASection 250

1 of 4 ITA No. 206 - 212 / GTY / 2025 Anjan Kumar Paul-Vs- The ACIT, Central Circle-1, Guwahati AYs: 2014-15, 2015-16, 2016-17, 2017-18, 2018-19, 2019-20, 2020-21 16, AY 2016-17, AY 2017-18, AY 2018-19, AY 2019-20 & AY 2020-21. 2. The registry has noted that, there are delays

ANJAN KUMAR PAUL,HAILAKANDI vs. ACIT, CENTRAL CIRCLE -1, GUWAHATI

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

ITA 211/GTY/2025[2019-20]Status: DisposedITAT Guwahati07 Nov 2025AY 2019-20

Bench: Shri Manomohan Das, Hon’Ble & Shri Sanjay Awasthi, Hon’Ble

For Appellant: Shri Abhishek BansalFor Respondent: Shri Kausik Ray, JCIT
Section 132Section 142(1)Section 144Section 153ASection 250

1 of 4 ITA No. 206 - 212 / GTY / 2025 Anjan Kumar Paul-Vs- The ACIT, Central Circle-1, Guwahati AYs: 2014-15, 2015-16, 2016-17, 2017-18, 2018-19, 2019-20, 2020-21 16, AY 2016-17, AY 2017-18, AY 2018-19, AY 2019-20 & AY 2020-21. 2. The registry has noted that, there are delays

ANJAN KUMAR PAUL,CACHAR vs. ACIT CENTRAL CIRCLE-1, GUWAHATI

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

ITA 212/GTY/2025[2020-21]Status: DisposedITAT Guwahati07 Nov 2025AY 2020-21

Bench: Shri Manomohan Das, Hon’Ble & Shri Sanjay Awasthi, Hon’Ble

For Appellant: Shri Abhishek BansalFor Respondent: Shri Kausik Ray, JCIT
Section 132Section 142(1)Section 144Section 153ASection 250

1 of 4 ITA No. 206 - 212 / GTY / 2025 Anjan Kumar Paul-Vs- The ACIT, Central Circle-1, Guwahati AYs: 2014-15, 2015-16, 2016-17, 2017-18, 2018-19, 2019-20, 2020-21 16, AY 2016-17, AY 2017-18, AY 2018-19, AY 2019-20 & AY 2020-21. 2. The registry has noted that, there are delays

ANJAN KUMAR PAUL,CACHAR vs. ACIT CENTRAL CIRCLE-1 , GUWAHATI

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

ITA 208/GTY/2025[2016-17]Status: DisposedITAT Guwahati07 Nov 2025AY 2016-17

Bench: Shri Manomohan Das, Hon’Ble & Shri Sanjay Awasthi, Hon’Ble

For Appellant: Shri Abhishek BansalFor Respondent: Shri Kausik Ray, JCIT
Section 132Section 142(1)Section 144Section 153ASection 250

1 of 4 ITA No. 206 - 212 / GTY / 2025 Anjan Kumar Paul-Vs- The ACIT, Central Circle-1, Guwahati AYs: 2014-15, 2015-16, 2016-17, 2017-18, 2018-19, 2019-20, 2020-21 16, AY 2016-17, AY 2017-18, AY 2018-19, AY 2019-20 & AY 2020-21. 2. The registry has noted that, there are delays

ANJAN KUMAR PAUL,CACHAR vs. ACIT CENTRAL CIRCLE-1, GUWAHATI

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

ITA 209/GTY/2025[2017-18]Status: DisposedITAT Guwahati07 Nov 2025AY 2017-18

Bench: Shri Manomohan Das, Hon’Ble & Shri Sanjay Awasthi, Hon’Ble

For Appellant: Shri Abhishek BansalFor Respondent: Shri Kausik Ray, JCIT
Section 132Section 142(1)Section 144Section 153ASection 250

1 of 4 ITA No. 206 - 212 / GTY / 2025 Anjan Kumar Paul-Vs- The ACIT, Central Circle-1, Guwahati AYs: 2014-15, 2015-16, 2016-17, 2017-18, 2018-19, 2019-20, 2020-21 16, AY 2016-17, AY 2017-18, AY 2018-19, AY 2019-20 & AY 2020-21. 2. The registry has noted that, there are delays

ANJAN KUMAR PAUL,HAILKANDI vs. ACIT, CENTRAL CIRCLE-1, GUWAHATI

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

ITA 210/GTY/2025[2018-19]Status: DisposedITAT Guwahati07 Nov 2025AY 2018-19

Bench: Shri Manomohan Das, Hon’Ble & Shri Sanjay Awasthi, Hon’Ble

For Appellant: Shri Abhishek BansalFor Respondent: Shri Kausik Ray, JCIT
Section 132Section 142(1)Section 144Section 153ASection 250

1 of 4 ITA No. 206 - 212 / GTY / 2025 Anjan Kumar Paul-Vs- The ACIT, Central Circle-1, Guwahati AYs: 2014-15, 2015-16, 2016-17, 2017-18, 2018-19, 2019-20, 2020-21 16, AY 2016-17, AY 2017-18, AY 2018-19, AY 2019-20 & AY 2020-21. 2. The registry has noted that, there are delays

ANJAN KUMAR PAUL,HAILAKANDI vs. ACIT, CENTRAL CIRCLE-1, GUWAHATI

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

ITA 206/GTY/2025[2014-15]Status: DisposedITAT Guwahati07 Nov 2025AY 2014-15

Bench: Shri Manomohan Das, Hon’Ble & Shri Sanjay Awasthi, Hon’Ble

For Appellant: Shri Abhishek BansalFor Respondent: Shri Kausik Ray, JCIT
Section 132Section 142(1)Section 144Section 153ASection 250

1 of 4 ITA No. 206 - 212 / GTY / 2025 Anjan Kumar Paul-Vs- The ACIT, Central Circle-1, Guwahati AYs: 2014-15, 2015-16, 2016-17, 2017-18, 2018-19, 2019-20, 2020-21 16, AY 2016-17, AY 2017-18, AY 2018-19, AY 2019-20 & AY 2020-21. 2. The registry has noted that, there are delays

PAWAN COMMUNICATIONS PRIVATE LIMITED,GUWAHATI ASSAM vs. DCIT, CENTRAL CIRCLE-2, GUWAHATI

Appeal of the assessee is allowed

ITA 283/GTY/2024[2018-19]Status: DisposedITAT Guwahati06 Aug 2025AY 2018-19

Bench: the learned Income Tax Appellate Tribunal [ITAT for short hereafter] expired on 17.05.2024. There is therefore a delay of about 211 (two hundred eleven) days or more till date in submitting the appeal before the said learned Tribunal.

Section 132Section 143(3)Section 144Section 147Section 250Section 253Section 36(1)(va)

delay is hereby condoned and the appeal is admitted for adjudication. 2. The present appeal arises from the order under Section 250 of Income Tax Act, 1961 (hereafter “the Act”) passed by the Ld. Commissioner of Income Tax (Appeals), Central NER, Guwahati [hereafter “the Ld. CIT(A)”], dated 18.03.2024. I.T.A. No. 283/GTY/2024 Pawan Communications Private Limited 2.1 In this case

DCIT, CENTRAL CIRCLE-1, GUWAHATI, GUWAHATI vs. BRAHMAPUTRA FINLEASE PRIVATE LIMITED, NEW DELHI

In the result, appeal filed by the revenue is dismissed and the cross- objection filed by the Assessee is Partly Allowed

ITA 110/GTY/2023[2018-19]Status: DisposedITAT Guwahati28 Jan 2025AY 2018-19

Bench: Shri Manomohan Das, Hon’Ble & Shri Rakesh Mishra, Hon’Ble

For Appellant: Shri Vivek Malhotra, FCAFor Respondent: Soumendu Sekhar Das, JCIT
Section 132Section 143(2)Section 153CSection 250Section 68

delays of 49 days in filing of the appeal by the Revenue is condoned as no objection raised by the assessee. 3. The facts of the case are that, the assessee filed its return of income for the AY 2018-19 on 26.10.2018 by declaring total loss of Rs. 36,10,403/-. Subsequently, scrutiny proceedings u/s 153C

JAGJEET SINGH & SONS,GUWAHATI vs. ACIT CIR-2, GUWAHATI

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

ITA 216/GTY/2024[2017-18]Status: DisposedITAT Guwahati21 Mar 2025AY 2017-18

Bench: Shri Manomohan Das, Hon’Ble & Shri Rakesh Mishra, Hon’Ble

For Appellant: Adj. PetitionFor Respondent: Shri Kaushik Ray, DCIT
Section 142(1)Section 143(2)Section 144Section 250Section 68

142(1) of the Act along with detailed questionnaire was issued on 16.10.2019 asking the assessee to furnish various details / particulars / documents pertaining to the relevant previous year online. However, the assessee did not comply this notice. Notices was further issued to the assessee, but there was no compliance on the part of the assessee. Show cause notice also