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5 results for “condonation of delay”+ Section 263clear

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Key Topics

Section 2506Section 2546Section 11(2)5Section 2634Revision u/s 2633Section 144B2Section 271(1)(c)2Section 153(3)(ii)2Undisclosed Income

HARI NARAYAN BORKATAKY,TINSUKIA vs. ITO WARD - 1, TINSUKIA, TINSUKIA

Appeals are partly allowed for statistical purposes

ITA 306/GTY/2025[2011-12]Status: DisposedITAT Guwahati04 Dec 2025AY 2011-12

Bench: The Hon'Ble Bench Against The Order Passed Under Section 250 R.W.S. 144 Read With Section 263 Read With Section 144B Of The Income Tax Act, 1961. The Date Of The Order Passing The Appeal Order Is 14/05/2025. Being Aggrieved By The Order, The Appellant Wanted To Appeal Before The Hon'Ble Income Tax Appellate Tribunal Due To Be Filed On Or Before 31Th July 2025. However, Due To Unavoidable Circumstances, The Appeal Was Filed Only On 9Th October, 2025 With A Delay Of 70 Days.

Section 144BSection 250Section 263Section 271(1)(c)

delay of 70 days which has been requested to be condoned as under: “The appellant has filed an appeal in Form 36 before the Hon'ble Bench against the order passed under Section 250 r.w.s. 144 read with section 263

2

HARI NARAYAN BORKATAKY,TINSUKIA vs. ITO WARD - 1, TINSUKIA, TINSUKIA

Appeals are partly allowed for statistical purposes

ITA 305/GTY/2025[2011-12]Status: DisposedITAT Guwahati04 Dec 2025AY 2011-12

Bench: The Hon'Ble Bench Against The Order Passed Under Section 250 R.W.S. 144 Read With Section 263 Read With Section 144B Of The Income Tax Act, 1961. The Date Of The Order Passing The Appeal Order Is 14/05/2025. Being Aggrieved By The Order, The Appellant Wanted To Appeal Before The Hon'Ble Income Tax Appellate Tribunal Due To Be Filed On Or Before 31Th July 2025. However, Due To Unavoidable Circumstances, The Appeal Was Filed Only On 9Th October, 2025 With A Delay Of 70 Days.

Section 144BSection 250Section 263Section 271(1)(c)

delay of 70 days which has been requested to be condoned as under: “The appellant has filed an appeal in Form 36 before the Hon'ble Bench against the order passed under Section 250 r.w.s. 144 read with section 263

GURU TEG BAHADUR ACADEMIC SOCIETY,TINSUKIA vs. INCOME TAX OFFICER, WARD-2(4), EXEMPTION, SHILLONG

In the result, the appeal of the assessee is allowed

ITA 91/GTY/2020[2016-17]Status: DisposedITAT Guwahati30 Nov 2022AY 2016-17

Bench: Dr. Manish Borad & Shri Sonjoy Sarma]

Section 11Section 11(2)Section 12ASection 13(9)Section 143(2)Section 263

section 11 (2) of the Act. 5. For that the Id. CIT was not justified both in law and on facts in arbitrarily branding the order of assessment passed by the Id. AO as erroneous which was passed after due application of mind by the Id. AO. 6. For that the impugned order having been passed in gross violation

JANARDAN MISRA,GUWAHATI vs. INCOME TAX OFFICER, WARD-1(3), GUWAHATI

ITA 260/GTY/2018[1992-93]Status: DisposedITAT Guwahati13 Dec 2019AY 1992-93

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

Section 153(3)(ii)Section 254

condone the impugned delay in filing as neither intentional nor deliberate but on account of circumstances beyond his control. ITA No.260-261/Kol/2018 A.Ys. 92-93 & 93-94 Janardan Misra Vs. ITO Wd-1(3), Guwa Page 2 These two above cases ITA 260 and 261/Gau/2018 are taken up for adjudication on merits. 3. It emerges at the outset that this

JANARDAN MISHRA,GUWAHATI vs. INCOME TAX OFFICER, WARD-1(3), GUWAHATI

ITA 261/GTY/2018[1993-94]Status: DisposedITAT Guwahati13 Dec 2019AY 1993-94

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

Section 153(3)(ii)Section 254

condone the impugned delay in filing as neither intentional nor deliberate but on account of circumstances beyond his control. ITA No.260-261/Kol/2018 A.Ys. 92-93 & 93-94 Janardan Misra Vs. ITO Wd-1(3), Guwa Page 2 These two above cases ITA 260 and 261/Gau/2018 are taken up for adjudication on merits. 3. It emerges at the outset that this