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2 results for “condonation of delay”+ Section 270A(8)clear

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Mumbai97Chandigarh63Chennai57Ahmedabad56Jaipur46Pune39Delhi36Bangalore31Hyderabad28Lucknow24Cochin23Kolkata20Patna20Visakhapatnam17Indore16Surat14Rajkot11Raipur10Nagpur9Cuttack8Jabalpur5Agra3Amritsar2Allahabad2Panaji2Dehradun2Guwahati2Jodhpur2Varanasi1Ranchi1SC1

Key Topics

Section 2504Section 143(3)3Section 1473Section 2532Limitation/Time-bar2Condonation of Delay2

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

270A of the Act were also attached. On perusal of the aforesaid notices, I came to know about passing of the aforesaid order dated 17.12.2024. In support of the above, the appellant is filing herewith Affidavit dated 3.06.2025 executed before the Notary Public, Guwahati. Copies of the aforesaid notices along with envelop are also enclosed herewith for ready reference

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)

270A of the Act. (e) In view of such turn of event, the petitioner sought advice from an advocate practising on the taxation side who usually looks after the appeal matters. But at the relevant time he was pre-occupied with various other pressing matters including preparations and submissions of abridged written synopses before the Honourable Gauhati High Court