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7 results for “condonation of delay”+ Section 56(2)(x)clear

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Mumbai91Delhi90Chandigarh71Chennai39Kolkata38Jaipur34Lucknow20Pune18Hyderabad15Nagpur14Ahmedabad13Bangalore10SC8Cochin8Guwahati7Jodhpur5Visakhapatnam4Surat4Cuttack2Raipur2Rajkot2Agra1A.K. SIKRI N.V. RAMANA1Indore1

Key Topics

Section 2507Addition to Income7Section 44A6Section 143(3)5Depreciation5Disallowance5Section 56(2)(x)3

SOMEN BHATTACHARJEE,KOLKATA vs. INCOME TAX OFFICER, WARD-1, TINSUKIA ASSAM

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

ITA 181/GTY/2024[2018-2019]Status: DisposedITAT Guwahati27 Aug 2025AY 2018-2019

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm Income Tax Officer, Somen Bhattacharjee Ward-1, Tinsukia Assam B/3/11 Northen Park Bansdroni, Sector-3, Tinsukia, Assam Vs. Kolkata-700070, West Bengal Pin-786125 (Appellant) (Respondent) Pan No. Acapb0292M Assessee By : Shri Prasanjit Das, Ar Revenue By : Shri Kausik Ray, Dr Date Of Hearing: 21.07.2025 Date Of Pronouncement: 27.08.2025

For Appellant: Shri Prasanjit Das, ARFor Respondent: Shri Kausik Ray, DR
Section 56(2)(x)

delay is for Bonafide and genuine reasons and therefore, we condone the same. Somen Bhattacharjee; A.Y. 2018-19 03. We note that the assessment order has been framed by the National e-assessment center, Delhi in which an addition of ₹31,81,000/-was made u/s 56(2)(x) of the Act in respect of difference between the purchase consideration

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

Appeal of the assessee is allowed for statistical purposes

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

X-Polie Line, Tezpur (Assam) - 784001 ...…..…............................... Respondent Appearances by: Assessee represented by : P.C. Bothra, Advocate Department represented by : Kausik Ray, JCIT Date of concluding the hearing : 28.07.2025 Date of pronouncing the order : 06.08.2025 ORDER PER SANJAY AWASTHI, ACCOUNTANT MEMBER: 1. In this case, there is a delay in the filing of the present appeal which has been requested for condonation

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

Section 153A of the Act for the AY 2017-18, AY 2018-19 and AY 2019-20, shall be treated as the Returns of Income filed u/s 139(1). (ii) That, the Audit Reports in Form-10CCB [as referred u/s Section 80-IA(7) of the Act] which were furnished by the Assessee within the time limit as given

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

Section 153A of the Act for the AY 2017-18, AY 2018-19 and AY 2019-20, shall be treated as the Returns of Income filed u/s 139(1). (ii) That, the Audit Reports in Form-10CCB [as referred u/s Section 80-IA(7) of the Act] which were furnished by the Assessee within the time limit as given

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

Section 153A of the Act for the AY 2017-18, AY 2018-19 and AY 2019-20, shall be treated as the Returns of Income filed u/s 139(1). (ii) That, the Audit Reports in Form-10CCB [as referred u/s Section 80-IA(7) of the Act] which were furnished by the Assessee within the time limit as given

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

Section 153A of the Act for the AY 2017-18, AY 2018-19 and AY 2019-20, shall be treated as the Returns of Income filed u/s 139(1). (ii) That, the Audit Reports in Form-10CCB [as referred u/s Section 80-IA(7) of the Act] which were furnished by the Assessee within the time limit as given

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

Section 153A of the Act for the AY 2017-18, AY 2018-19 and AY 2019-20, shall be treated as the Returns of Income filed u/s 139(1). (ii) That, the Audit Reports in Form-10CCB [as referred u/s Section 80-IA(7) of the Act] which were furnished by the Assessee within the time limit as given