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3 results for “condonation of delay”+ Section 270Aclear

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Key Topics

Section 2504Section 143(3)3Section 1473Section 270A2Section 2712Section 1442Section 2532Limitation/Time-bar2Condonation of Delay

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

2

JIA MONGRI SANGMA,NONGALBIRA vs. ITO, SHILLONG

In the result, the quantum appeal of the assessee is allowed for\nstatistical purposes and the penalty appeals are allowed with the\nabove observation

ITA 443/GTY/2025[2021-22]Status: DisposedITAT Guwahati13 Mar 2026AY 2021-22
Section 144Section 270ASection 271

Section 270A of the Income-tax Act, 1961. The appeal was dismissed in limine due to a delay of 312 days, without condoning

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