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.

13 results for “condonation of delay”+ Section 69Aclear

Sorted by relevance

Ahmedabad229Mumbai196Chennai166Hyderabad165Delhi136Kolkata126Jaipur119Pune112Bangalore111Lucknow89Surat86Visakhapatnam77Patna66Rajkot64Indore50Chandigarh47Amritsar35Raipur28Agra22Jabalpur18Cochin18Nagpur16Guwahati13Allahabad12Cuttack11Dehradun9Jodhpur7Panaji7Ranchi4Varanasi4SC2Rajasthan1

Key Topics

Section 10(26)21Section 69A16Section 14815Addition to Income10Section 158B9Penalty9Section 1448Section 2506Section 1476

RAJULHOUBIENUO ANGAMI,NAGALAND vs. ITO WARD 2, DIMAPUR

Appeal of the assessee is partly allowed for statistical purposes

ITA 26/GTY/2025[2015-16]Status: DisposedITAT Guwahati11 Aug 2025AY 2015-16

Bench: This Hon'Ble Tribunal Assailing The Order Dated 24.06.2024 Passed By The Learned Commissioner Of Income Tax (Appeals) ["Ld. Cit(A)"]. That The Due Date For Filing The Appeal Was 24Th August, 2024. However, There Has Been An Unintentional Delay Of 166 Days (Upto 13Th February, 2025), In Filing The Present Appeal, For Which The Appellant, With Utmost Humility, Seeks The Indulgence Of This Hon'Ble Tribunal For Condonation Of The Said Delay On The Grounds Set Forth Herein. 2. It Is Submitted That The Mr. Shivendu Maharaj Is The Accountant Of The Appellant Who Looks After The Tax Portal & Email Updates. The Accountant Also Forwards The Needful To The Chartered Accountant, Mr. Ajit Jain, To Take Necessary Action In Response To Any Notice That Is Received.

Section 10(26)Section 147Section 250Section 69A

delay is hereby condoned and the appeal is admitted for adjudication. I.T.A. No. 26/GTY/2025 Rajulhoubienuo Angami 2. The present appeal emanates from the order under Section 250 of Income Tax Act, 1961 (hereafter “the Act”) passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereafter “the Ld. CIT(A)”], dated 24.06.2024. 2.1 In this

Cash Deposit5
Section 44
Reassessment4

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

delay is hereby condoned and the appeal is admitted for adjudication. 2. On the last date of hearing, none attended but since several past dates have resulted in no appearance by anybody on behalf of the assessee, hence, it was decided to proceed with the adjudication with the help of Ld. DR. 2.1 In this case

SHRI SUBHASH CHANDRA DEY,DHARMANAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- SILCHAR, SILCHAR

In the result, appeals of the assessee are allowed

ITA 120/GTY/2011[1/4/1989 to 8/12/1999]Status: DisposedITAT Guwahati20 Sept 2022

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 120/Gty/2011 Block Year: 01/04/1989 To 08/12/1999 Shri Subhash Chandra Dey Assistant Commissioner Of Office-Tilla Vs Income Tax, Circle-Silchar Dharmanagar -799250 Tripura [Pan: Acrpd1916F] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Nirmal Singh Dugar, ITPFor Respondent: Shri N.T. Sherpa, JCIT
Section 132Section 158B

69A, 69B and 69C shall, so far as may be, apply and references to 'financial year' in those sections shall be construed as references to the relevant previous year falling in the block period including the previous year ending with the date of search or of the requisition. I.T.A. No. 120/GTY/2011 Block Year: 01/04/1989 to 08/12/1999 Shri Subhash Chandra

SMT. MAYA RANI DEY,DHARMANAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-SILCHAR, SILCHAR

In the result, appeals of the assessee are allowed

ITA 121/GTY/2011[1/4/1989 to 8/12/1999]Status: DisposedITAT Guwahati20 Sept 2022

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 120/Gty/2011 Block Year: 01/04/1989 To 08/12/1999 Shri Subhash Chandra Dey Assistant Commissioner Of Office-Tilla Vs Income Tax, Circle-Silchar Dharmanagar -799250 Tripura [Pan: Acrpd1916F] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Nirmal Singh Dugar, ITPFor Respondent: Shri N.T. Sherpa, JCIT
Section 132Section 158B

69A, 69B and 69C shall, so far as may be, apply and references to 'financial year' in those sections shall be construed as references to the relevant previous year falling in the block period including the previous year ending with the date of search or of the requisition. I.T.A. No. 120/GTY/2011 Block Year: 01/04/1989 to 08/12/1999 Shri Subhash Chandra

SHRI ASHISH KUMAR DEY,DHARMANAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-SILCHAR, SILCHAR

In the result, appeals of the assessee are allowed

ITA 122/GTY/2011[1/4/1989 to 8/12/1999]Status: DisposedITAT Guwahati20 Sept 2022

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 120/Gty/2011 Block Year: 01/04/1989 To 08/12/1999 Shri Subhash Chandra Dey Assistant Commissioner Of Office-Tilla Vs Income Tax, Circle-Silchar Dharmanagar -799250 Tripura [Pan: Acrpd1916F] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Nirmal Singh Dugar, ITPFor Respondent: Shri N.T. Sherpa, JCIT
Section 132Section 158B

69A, 69B and 69C shall, so far as may be, apply and references to 'financial year' in those sections shall be construed as references to the relevant previous year falling in the block period including the previous year ending with the date of search or of the requisition. I.T.A. No. 120/GTY/2011 Block Year: 01/04/1989 to 08/12/1999 Shri Subhash Chandra

MITCHELL WANKHAR,SHILLONG vs. ITO W-2, SHILLONG

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 274/GTY/2025[2016-17]Status: DisposedITAT Guwahati11 Dec 2025AY 2016-17

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 10(26)Section 148Section 148ASection 250Section 271ASection 4Section 44ASection 69A

69A, interest received which was asset added under section 56 of the Act. Aggrieved with the assessment order, the assessee filed an appeal before the Ld. CIT(A) who, vide the impugned order, dismissed the appeal on account of delay without discussing the merits of the case. 4. Aggrieved with the order of the Ld. CIT(A), the assessee

MITCHELL WANKHAR,SHILLONG vs. ITO W-2, SHILLONG

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 275/GTY/2025[2022-23]Status: DisposedITAT Guwahati11 Dec 2025AY 2022-23

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 10(26)Section 148Section 148ASection 250Section 271ASection 4Section 44ASection 69A

69A, interest received which was asset added under section 56 of the Act. Aggrieved with the assessment order, the assessee filed an appeal before the Ld. CIT(A) who, vide the impugned order, dismissed the appeal on account of delay without discussing the merits of the case. 4. Aggrieved with the order of the Ld. CIT(A), the assessee

LALTHANGVELI PACHUAU,AIZAWL vs. ITO W-1 SILCHAR , SILCHAR

In the result, all four appeals filed by the assessee are allowed for statistical purposes

ITA 313/GTY/2025[2016-17]Status: DisposedITAT Guwahati16 Jan 2026AY 2016-17

Bench: The Ld. Cit(A) Against The Assessment Order & Penalty Orders As Under:

Section 10(26)Section 139Section 144Section 147Section 148Section 69A

69A of the Act. 4 ITA Nos. 311-313/Gty/2025 Lalthangveli Pachuau 4. Aggrieved from the above order, the assessee filed appeal before the Ld. CIT(A) with a delay as noted supra stating the reasons for not filing appeal within the time but the reasons given by the assessee were not accepted and the Ld. CIT(A) dismissed

LALTHANGVELI PACHUAU,AIZAWL vs. ITO W-1 SILCHAR, SILCHAR

In the result, all four appeals filed by the assessee are allowed for statistical purposes

ITA 314/GTY/2025[2016-17]Status: DisposedITAT Guwahati16 Jan 2026AY 2016-17

Bench: The Ld. Cit(A) Against The Assessment Order & Penalty Orders As Under:

Section 10(26)Section 139Section 144Section 147Section 148Section 69A

69A of the Act. 4 ITA Nos. 311-313/Gty/2025 Lalthangveli Pachuau 4. Aggrieved from the above order, the assessee filed appeal before the Ld. CIT(A) with a delay as noted supra stating the reasons for not filing appeal within the time but the reasons given by the assessee were not accepted and the Ld. CIT(A) dismissed

LALTHANGVELI PACHUAU,AIZAWL vs. ITO W-1 SILCHAR, SILCHAR

In the result, all four appeals filed by the assessee are allowed for statistical purposes

ITA 311/GTY/2025[2015-16]Status: DisposedITAT Guwahati16 Jan 2026AY 2015-16

Bench: The Ld. Cit(A) Against The Assessment Order & Penalty Orders As Under:

Section 10(26)Section 139Section 144Section 147Section 148Section 69A

69A of the Act. 4 ITA Nos. 311-313/Gty/2025 Lalthangveli Pachuau 4. Aggrieved from the above order, the assessee filed appeal before the Ld. CIT(A) with a delay as noted supra stating the reasons for not filing appeal within the time but the reasons given by the assessee were not accepted and the Ld. CIT(A) dismissed

LALTHANGVELI PACHUAU,AIZAWL vs. ITO W-1 SILCHAR, SILCHAR

In the result, all four appeals filed by the assessee are allowed for statistical purposes

ITA 312/GTY/2025[2015-16]Status: DisposedITAT Guwahati16 Jan 2026AY 2015-16

Bench: The Ld. Cit(A) Against The Assessment Order & Penalty Orders As Under:

Section 10(26)Section 139Section 144Section 147Section 148Section 69A

69A of the Act. 4 ITA Nos. 311-313/Gty/2025 Lalthangveli Pachuau 4. Aggrieved from the above order, the assessee filed appeal before the Ld. CIT(A) with a delay as noted supra stating the reasons for not filing appeal within the time but the reasons given by the assessee were not accepted and the Ld. CIT(A) dismissed

INCOME TAX OFFICER, WARD-1, DIMAPUR, DIMAPUR, NAGALAND vs. IMKUMMONGLA PONGEN, SHILLONG

In the result, the appeal filed by the Revenue is allowed for statistical purposes

ITA 156/GTY/2025[2016-17]Status: DisposedITAT Guwahati11 Dec 2025AY 2016-17

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 10(26)Section 148Section 250Section 69A

condone the delay and admit the appeal for adjudication. 2. The Revenue is in appeal before the Tribunal raising the following grounds of appeal: “1. On the facts and in circumstances of the case and in law, the Ld. CIT(A), NFAC has erred in deleting the addition of Rs. 2,66,07,000/- u/s 69A of the Income

SHRI PARINDRA REANG,AMARPUR vs. ITO, WARD- UDAIPUR, AGARTALA

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

ITA 177/GTY/2024[2018-19]Status: DisposedITAT Guwahati25 Feb 2025AY 2018-19

Bench: the Ld CIT (A) who disposed off the case on 23-02-2024 as per the Portal as response was filled against the Notice issued by his honour and disposed off the Appeal, partially allowing the Appeal filed.

Section 10(26)Section 147Section 148ASection 250Section 69A

delay is hereby condoned and the appeal is admitted for adjudication. I.T.A. No. 177/GTY/2024 Shri Parindra Reang 2. The present appeal arises from the order passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 23.02.2024, passed under Section 250 of the Income Tax Act, 1961 (hereafter ‘the Act’). 2.1 In this case