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85 results for “condonation of delay”+ Section 250(4)clear

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Key Topics

Section 250110Addition to Income46Condonation of Delay37Section 734Section 80I30Section 153A27Section 143(3)23Section 1422Section 144

ITO(EXEMPTION), WARD-2(4), SHILLONG, SHILLONG vs. NORTH EAST SOCIETY OF SISTERS OF THE HOLY CROSS, MEGHALAYA

ITA 81/GTY/2025[2020-21]Status: DisposedITAT Guwahati11 Aug 2025AY 2020-21

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

Section 11Section 143(1)Section 143(1)(a)Section 250

4), Shillong, Aayakar Bhawan, MG Road, Shillong, Shillong (Meghalaya) - 793001 .....................…...………… Appellant vs. North East Society of Sisters of the Holy Cross, Meiaida Holy Cross Convent, Nongrim Road, Laitumkhrah, Shillong (Meghalaya) – 793003 ...…..….......................... Respondent [PAN: AABTN8138P] CO No. 03/GTY/2025 (Arising out of ITA No. 81/GTY/2025) Assessment Year: 2020-21 North East Society of Sisters of the Holy Cross, Meiaida Holy Cross Convent

INCOME TAX OFFICER, WARD-1, DIGBOI, DIGBOI vs. ARUNACHAL TEA COMPANY, MARGHERITA

In the result, the appeal of the Revenue is dismissed while the CO of the assessee is allowed

Showing 1–20 of 85 · Page 1 of 5

21
Limitation/Time-bar20
Section 10(26)19
Disallowance13
ITA 133/GTY/2024[2021-22]Status: DisposedITAT Guwahati29 Jan 2025AY 2021-22

Bench: Sri Manomohan Das & Sri Rakesh Mishra

Section 143(1)Section 250Section 44ASection 6Section 7Section 80Section 801E

4. On the facts and circumstances of the case, the Ld.CIT(A) NFAC has erred in deleting the disallowance made u/s 80-IE of the Income Tax Act, 1961 when as per sub-section 6 of section 801E of IT Act 1961 read with sub- section 7 of section 80-IA, it is mandatory to furnish form 10CCB before

AMAR CHAND GANGWAL,GUWAHATI vs. INCOME TAX OFFICER, WARD-4(1), GUWAHATI, GUWAHATI

Appeal is allowed

ITA 144/GTY/2025[2017-18]Status: DisposedITAT Guwahati28 Oct 2025AY 2017-18

Bench: Your Honour Under Section 253(1) Of The Income Tax Act, 1961 Challenging The Order Dated 17.12.2024 Passed Under Section 250 Of The Said Act By The Ld. Addl/Joint Commissioner Of Income Tax (Appeals) -1, Noida For The Assessment Year 2017-18. 2. I Respectfully Submit That The Appeal Could Not Be Filed Within The Prescribed Time Due To Unavoidable Circumstances & Difficulties Beyond My Control. The Appeal Was Due To Be Filed On Or Before 28.02.2025. There Is Delay Of 95 Days Only In Filing Of The Appeal. 3. I Am Aged About 81 Years & I Am Not Conversant With E-Mail, Digital / Internet

Section 250Section 253(1)Section 270ASection 5

condoned as under: “1. The above appeal has been filed before your honour under section 253(1) of the Income Tax Act, 1961 challenging the order dated 17.12.2024 passed under section 250 of the said Act by the Ld. Addl/Joint Commissioner of Income Tax (Appeals) -1, Noida for the assessment year 2017-18. 2. I respectfully submit that the appeal

ARECA GLOBAL ASSOCIATES PRIVATE LIMITED,GUWAHATI vs. ASSISTANT DIRECTOR OF INCOME TAX, BENGALURU

Appeal is allowed for statistical purposes

ITA 22/GTY/2025[2018-2019]Status: DisposedITAT Guwahati06 Aug 2025AY 2018-2019

Bench: The

Section 154Section 250

250 of the Income Tax Act, 1961, on 02.01.2025 is fundamentally flawed and in clear violation of the principles of natural justice, as it was issued prematurely without affording the Appellant a fair and reasonable opportunity to present its case. The Appellant had specifically mentioned in Form No. 35 that the explanation for the delay would be provided

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

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 the delay. Suman Ahmed 4. Now the assessee is in appeal before the Tribunal challenging the impugned order. 5. We have heard both the parties and perused the record placed

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)

condonation of delay, as supported by a duly sworn affidavit. 4. That the aforesaid delay in submitting the appeal u/s 253 has arisen because of sufficient cause, and the sequence of the events leading to the delay has been as described below: (a) The memorandum of appeal was required to be submitted by 17.05.2074, 1.c. within 60(sixty) days

SPECIAL JUDGE ASSAM GUWAHATI,GUWAHATI vs. ITO-TDS2, GUWAHATI

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

ITA 35/GTY/2025[2014-15]Status: DisposedITAT Guwahati06 Aug 2025AY 2014-15

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Manomohan Das, Hon’Ble

For Appellant: Shri S.P. Bhati, FCAFor Respondent: Shri Kaushik Ray, JCIT
Section 200A(1)Section 234ESection 250

250 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’) and pertains to the Assessment Year [AY] 2014-15. Page 1 of 3 ITA No. 35-36 / GTY / 2025 Special Judge Assam-Vs- The ITO, TDS-2 AY: 2014-15 2. The brief facts of the case are that, the Centralized Processing Centre

SPECIAL JUDGE ASSAM GUWAHATI,GUWAHATI vs. ITO-TDS2, GUWAHATI

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

ITA 36/GTY/2025[2014-15]Status: DisposedITAT Guwahati06 Aug 2025AY 2014-15

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Manomohan Das, Hon’Ble

For Appellant: Shri S.P. Bhati, FCAFor Respondent: Shri Kaushik Ray, JCIT
Section 200A(1)Section 234ESection 250

250 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’) and pertains to the Assessment Year [AY] 2014-15. Page 1 of 3 ITA No. 35-36 / GTY / 2025 Special Judge Assam-Vs- The ITO, TDS-2 AY: 2014-15 2. The brief facts of the case are that, the Centralized Processing Centre

D P SCHOOL SOCIETY,NAGALAND vs. ASSESSING OFFICER, JURISDICTION WARD TWO(THREE)

Appeal of the assessee is allowed for statistical purposes

ITA 136/GTY/2025[2019-20]Status: DisposedITAT Guwahati21 Aug 2025AY 2019-20

Bench: The First Appellate Authority. Before The Ld. Addl./Jcit(A), The Assessee Gave The Reasons For Said Delay As Under:

Section 11Section 12ASection 249(3)Section 250

250 of the Income Tax Act, 1961 (hereafter “the Act”) dated 27.03.2025, passed by Ld. Additional/ Joint Commissioner of Income Tax (Appeals),1, Delhi (hereafter “the Addl./JCIT(A]. 1.1 In this case, there was apparently a delay of 969 days in the filing of the appeal before the First Appellate Authority. Before the Ld. Addl./JCIT(A), the assessee

MEGHALAYA CO-OP. APEX BANK LIMITED,SHILLONG vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-SHILLONG, SHILLONG

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

ITA 43/GTY/2019[2011-12]Status: HeardITAT Guwahati09 Aug 2022AY 2011-12

Bench: Shri Manish Borad & Shri Sonjoy Sarmaassessment Year: 2011-12 Meghalaya Co-Op. Apex Assistant Commissioner Of Bank Ltd. Income-Tax, Circle - Shillong Vs. M. G. Road, Shillong- 793001 (Pan: Aaam8227G) (Appellant) (Respondent)

For Appellant: Shri Parthasarathi Choudhury, FCAFor Respondent: Shri N. T. Sherpa, JCIT
Section 143(3)Section 14ASection 154Section 246ASection 250

4. Before we adverting to the other grounds of appeal raised by the assessee, one of the core issues raised by the assessee is that the Ld. CIT(A) did not consider its condonation prayer for delay of 522 days while appeal filed u/s. 246A on 22.05.2018. Subsequently, same was rejected vide order dated 28.11.2018. While on perusal

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

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GUWAHATI, GUWAHATI, ASSAM vs. ASSAM POWER DISTRIBUTION COMPANY LIMITED, GUWAHATI

The appeal is allowed and questions Nos

ITA 159/GTY/2025[2016-17]Status: DisposedITAT Guwahati25 Aug 2025AY 2016-17

Bench: The Hon'Ble Income Tax Appellate Tribunal (Itat) Was On Or Before. However, The Appeal Was Filed Before The Hon'Ble

Section 250

section 250 of the income Tax Act, 1961, passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal I.T.A. No. 159/GTY/2025 Assam Power Distribution Company Limited Centre(NFAC), Delhi was communicated on 11/03/2025. Consequently, the due date for filing an appeal before the Hon'ble Income Tax Appellate Tribunal (ITAT) was on or before. However, the appeal

TORSA MACHINES LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1, GUWAHATI, GUWAHATI

Appeal is allowed for statistical purposes

ITA 97/GTY/2025[2013-14]Status: DisposedITAT Guwahati21 Aug 2025AY 2013-14

Bench: Him.

Section 144B(7)(ii)Section 250Section 250(6)Section 68

condoned as it was not explained with any cogent reasons. Accordingly, the appeal was dismissed in limine. 1.2 The assessee has approached the ITAT against the impugned order with the following grounds: “1. That the Id. Commissioner of Income Tax (Appeals), NFAC was not justified in dismissing the appeal on the ground of delay in 1 filing the same, whereas

SHRI SUBHASH CHANDRA DEY,DHARMANAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- SILCHAR, SILCHAR

In the result, appeals of the assessee are allowed

ITA 120/GTY/2011[1/4/1989 to 8/12/1999]Status: DisposedITAT Guwahati20 Sept 2022

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 120/Gty/2011 Block Year: 01/04/1989 To 08/12/1999 Shri Subhash Chandra Dey Assistant Commissioner Of Office-Tilla Vs Income Tax, Circle-Silchar Dharmanagar -799250 Tripura [Pan: Acrpd1916F] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Nirmal Singh Dugar, ITPFor Respondent: Shri N.T. Sherpa, JCIT
Section 132Section 158B

250 ITR 141 (Del) has observed that the special procedure of Chapter XIV-B is intended to provide a mode of assessment of undisclosed income, which has been detected as a result of search. As the statutory provisions go to show, it is not intended to be a substitute for regular assessment. It is in addition to the regular assessment

SMT. MAYA RANI DEY,DHARMANAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-SILCHAR, SILCHAR

In the result, appeals of the assessee are allowed

ITA 121/GTY/2011[1/4/1989 to 8/12/1999]Status: DisposedITAT Guwahati20 Sept 2022

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 120/Gty/2011 Block Year: 01/04/1989 To 08/12/1999 Shri Subhash Chandra Dey Assistant Commissioner Of Office-Tilla Vs Income Tax, Circle-Silchar Dharmanagar -799250 Tripura [Pan: Acrpd1916F] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Nirmal Singh Dugar, ITPFor Respondent: Shri N.T. Sherpa, JCIT
Section 132Section 158B

250 ITR 141 (Del) has observed that the special procedure of Chapter XIV-B is intended to provide a mode of assessment of undisclosed income, which has been detected as a result of search. As the statutory provisions go to show, it is not intended to be a substitute for regular assessment. It is in addition to the regular assessment

SHRI ASHISH KUMAR DEY,DHARMANAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-SILCHAR, SILCHAR

In the result, appeals of the assessee are allowed

ITA 122/GTY/2011[1/4/1989 to 8/12/1999]Status: DisposedITAT Guwahati20 Sept 2022

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 120/Gty/2011 Block Year: 01/04/1989 To 08/12/1999 Shri Subhash Chandra Dey Assistant Commissioner Of Office-Tilla Vs Income Tax, Circle-Silchar Dharmanagar -799250 Tripura [Pan: Acrpd1916F] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Nirmal Singh Dugar, ITPFor Respondent: Shri N.T. Sherpa, JCIT
Section 132Section 158B

250 ITR 141 (Del) has observed that the special procedure of Chapter XIV-B is intended to provide a mode of assessment of undisclosed income, which has been detected as a result of search. As the statutory provisions go to show, it is not intended to be a substitute for regular assessment. It is in addition to the regular assessment

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

Section 250 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’) and pertains to the Assessment Year [AY] 2014-15, AY 2015- Page 1 of 4 ITA No. 206 - 212 / GTY / 2025 Anjan Kumar Paul-Vs- The ACIT, Central Circle-1, Guwahati

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

Section 250 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’) and pertains to the Assessment Year [AY] 2014-15, AY 2015- Page 1 of 4 ITA No. 206 - 212 / GTY / 2025 Anjan Kumar Paul-Vs- The ACIT, Central Circle-1, Guwahati

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

Section 250 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’) and pertains to the Assessment Year [AY] 2014-15, AY 2015- Page 1 of 4 ITA No. 206 - 212 / GTY / 2025 Anjan Kumar Paul-Vs- The ACIT, Central Circle-1, Guwahati

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

Section 250 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’) and pertains to the Assessment Year [AY] 2014-15, AY 2015- Page 1 of 4 ITA No. 206 - 212 / GTY / 2025 Anjan Kumar Paul-Vs- The ACIT, Central Circle-1, Guwahati