BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

9 results for “condonation of delay”+ Section 51clear

Sorted by relevance

Mumbai578Chennai498Delhi426Kolkata354Bangalore251Ahmedabad176Hyderabad167Jaipur156Karnataka144Pune126Chandigarh115Nagpur95Indore58Lucknow54Rajkot43Surat42Cuttack42Amritsar41Calcutta38Cochin36Raipur34Visakhapatnam22SC19Jodhpur13Telangana13Patna10Guwahati9Jabalpur8Allahabad6Varanasi6Orissa5Agra4Dehradun4Rajasthan4Panaji3Andhra Pradesh1Ranchi1

Key Topics

Section 2509Section 10(26)9Addition to Income9Section 44A6Section 143(3)5Section 271D5Depreciation5Disallowance5Section 143(1)

S.B. BHATTACHARJEE MEMORIAL TRUST FOR CHILDREN EDUCATION ,DIGBOI vs. ACIT, CIRCLE-1, DIBRUGARH, DIBRUGARH

In the result, the appeal of the assessee is allowed

ITA 245/GTY/2024[2022-23]Status: DisposedITAT Guwahati09 May 2025AY 2022-23

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 11Section 143(1)Section 234ASection 234C

51,0017/- in page no. 23 of the said intimation order, was not justified in arbitrarily taking the same figure at Rs. NIL in page no. 16 of the said intimation order while computing total income of the appellant, which is self-contradictory and bad in law. 4. For that the ld. Addl. CIT(A) ought to have hold that

DEBASHISH BISWAS (DECEASED),TEZPUR vs. INCOME TAX OFFICER, WARD-1, TEZPUR

Appeal of the assessee is allowed for statistical purposes

3
Section 269S3
Exemption3
Natural Justice3
ITA 14/GTY/2025[2017-18]Status: DisposedITAT Guwahati06 Aug 2025AY 2017-18

Bench: the Hon'ble Income Tax Appellate Tribunal, Gauhati Bench, Guwahati against the ex-parte Order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi U/s.250 without providing actual and sufficient opportunity of hearing. This is true and correct.

Section 143(2)Section 144Section 250Section 44A

51 years, do hereby solemnly affirm, declare and state on oath as under: 1. That I am the legal representative of my husband Debashish Biswas (deceased) who was running a pharmacy under the name & style of 'M/s. Seven Sisters Pharmaceuticals' at Main Road, P.O. Dhekiajuli, Dist. Sonitpur, Assam. This is true and correct. That my late husband Debashish Biswas died

MANTO TINGKHAHAM,NAMSANGMUKH vs. OFFICE OF THE ITO, DIGBOI

Appeal is allowed for statistical purposes

ITA 161/GTY/2025[2019-20]Status: DisposedITAT Guwahati28 Oct 2025AY 2019-20

Bench: the Commissioner of Income Tax (Appeals) was disposed of by order dated 21/03/2025 passed by the Commissioner of Income Tax (Appeals) Vide DIN & Order No :ITBA/NFAC/S/250/2024-25/1074803037(1).

Section 10(26)Section 250Section 69A

51 years, S/o Shri Wangkam Tingkhaham, Resident of Namsangmukh, P.O - Deomali, District - Tirap, Arunachal Pradesh, PIN - 792129 That, I am the above named deponent, and as such I am well conversant with the facts deposed to below. I.T.A. No. 161/GTY/2025 Manto Tingkhaham 1. E That the appeal filed by the deponent before the Commissioner of Income Tax (Appeals) was disposed

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

condone the impugned delay attributable to various procedural formalities and compilation of records. The case is now taken up for adjudication on merits. 3. The Revenue's first substantive grievance reads that the CIT(A) has erred in law and on facts in deleting depreciation disallowance of ₹84,86,809/- made by the Assessing Officer in assessment order dated

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

condone the impugned delay attributable to various procedural formalities and compilation of records. The case is now taken up for adjudication on merits. 3. The Revenue's first substantive grievance reads that the CIT(A) has erred in law and on facts in deleting depreciation disallowance of ₹84,86,809/- made by the Assessing Officer in assessment order dated

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

condone the impugned delay attributable to various procedural formalities and compilation of records. The case is now taken up for adjudication on merits. 3. The Revenue's first substantive grievance reads that the CIT(A) has erred in law and on facts in deleting depreciation disallowance of ₹84,86,809/- made by the Assessing Officer in assessment order dated

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

condone the impugned delay attributable to various procedural formalities and compilation of records. The case is now taken up for adjudication on merits. 3. The Revenue's first substantive grievance reads that the CIT(A) has erred in law and on facts in deleting depreciation disallowance of ₹84,86,809/- made by the Assessing Officer in assessment order dated

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

condone the impugned delay attributable to various procedural formalities and compilation of records. The case is now taken up for adjudication on merits. 3. The Revenue's first substantive grievance reads that the CIT(A) has erred in law and on facts in deleting depreciation disallowance of ₹84,86,809/- made by the Assessing Officer in assessment order dated

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

delay is condoned only in the interest of natural justice and the matter is taken up for adjudication as hereunder. 4 Kenneth Blah The Grounds of appeal, the facts and circumstances of the case, the submissions of the assessee and the case laws adduced have been carefully considered. The facts of the case are that the assessee sold immovable property