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24 results for “condonation of delay”+ Section 78clear

Sorted by relevance

Mumbai428Chennai416Kolkata354Delhi338Bangalore171Ahmedabad165Karnataka148Pune132Hyderabad104Chandigarh102Jaipur95Visakhapatnam50Lucknow45Amritsar45Surat39Calcutta36Indore33Nagpur28Cuttack26Cochin25Guwahati24Raipur23Patna19Panaji18Rajkot13SC10Jodhpur7Allahabad6Telangana6Dehradun5Jabalpur3Orissa2Rajasthan2Ranchi2Andhra Pradesh1A.K. SIKRI N.V. RAMANA1Varanasi1Agra1

Key Topics

Section 25028Section 153A27Addition to Income17Section 14415Section 271(1)(c)14Section 1488Section 10(26)8Section 1327Section 142(1)

HAREN MAHANTA,GUWAHATI vs. INCOME TAX OFFICER, WARD 1(3), GUWAHATI, GUWAHATI

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

ITA 435/GTY/2025[2023-24]Status: DisposedITAT Guwahati13 Mar 2026AY 2023-24

condoned the delay of 78 days, finding the reasons to be genuine and bona fide. The appeal was restored to the file of the Ld. CIT(A) with a direction to decide the same on merit after affording a reasonable opportunity of hearing to the assessee.", "result": "Allowed", "sections

ANJAN KUMAR PAUL,HAILAKANDI vs. ACIT, CENTRAL CIRCLE -1, GUWAHATI

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

ITA 211/GTY/2025[2019-20]Status: DisposedITAT Guwahati07 Nov 2025AY 2019-20

Bench: Shri Manomohan Das, Hon’Ble & Shri Sanjay Awasthi, Hon’Ble

For Appellant: Shri Abhishek BansalFor Respondent: Shri Kausik Ray, JCIT

Showing 1–20 of 24 · Page 1 of 2

7
Search & Seizure7
Condonation of Delay7
Penalty6
Section 132Section 142(1)Section 144Section 153ASection 250

condone such delay in filing of the appeals by the assessee. 4. The similar issues are involved in all the appeals filed by the assessee. Therefore, we have taken ITA No. 206 / GTY / 2025 for adjudication and our observations will cover all the appeals filed by the assessee. 5. The brief facts of the case are that, the assessee

ANJAN KUMAR PAUL,CACHAR vs. ACIT CENTRAL CIRCLE-1, GUWAHATI

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

ITA 212/GTY/2025[2020-21]Status: DisposedITAT Guwahati07 Nov 2025AY 2020-21

Bench: Shri Manomohan Das, Hon’Ble & Shri Sanjay Awasthi, Hon’Ble

For Appellant: Shri Abhishek BansalFor Respondent: Shri Kausik Ray, JCIT
Section 132Section 142(1)Section 144Section 153ASection 250

condone such delay in filing of the appeals by the assessee. 4. The similar issues are involved in all the appeals filed by the assessee. Therefore, we have taken ITA No. 206 / GTY / 2025 for adjudication and our observations will cover all the appeals filed by the assessee. 5. The brief facts of the case are that, the assessee

ANJAN KUMAR PAUL,CACHAR vs. ACIT CENTRAL CIRCLE-1, GUWAHATI

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

ITA 209/GTY/2025[2017-18]Status: DisposedITAT Guwahati07 Nov 2025AY 2017-18

Bench: Shri Manomohan Das, Hon’Ble & Shri Sanjay Awasthi, Hon’Ble

For Appellant: Shri Abhishek BansalFor Respondent: Shri Kausik Ray, JCIT
Section 132Section 142(1)Section 144Section 153ASection 250

condone such delay in filing of the appeals by the assessee. 4. The similar issues are involved in all the appeals filed by the assessee. Therefore, we have taken ITA No. 206 / GTY / 2025 for adjudication and our observations will cover all the appeals filed by the assessee. 5. The brief facts of the case are that, the assessee

ANJAN KUMAR PAUL,HAILAKANDI vs. ACIT, CENTRAL CIRCLE-1, GUWAHATI

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

ITA 206/GTY/2025[2014-15]Status: DisposedITAT Guwahati07 Nov 2025AY 2014-15

Bench: Shri Manomohan Das, Hon’Ble & Shri Sanjay Awasthi, Hon’Ble

For Appellant: Shri Abhishek BansalFor Respondent: Shri Kausik Ray, JCIT
Section 132Section 142(1)Section 144Section 153ASection 250

condone such delay in filing of the appeals by the assessee. 4. The similar issues are involved in all the appeals filed by the assessee. Therefore, we have taken ITA No. 206 / GTY / 2025 for adjudication and our observations will cover all the appeals filed by the assessee. 5. The brief facts of the case are that, the assessee

ANJAN KUMAR PAUL,HAILAKANDI vs. ACIT, CENTRAL CIRCLE-1, GUWAHATI

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

ITA 207/GTY/2025[2015-16]Status: DisposedITAT Guwahati07 Nov 2025AY 2015-16

Bench: Shri Manomohan Das, Hon’Ble & Shri Sanjay Awasthi, Hon’Ble

For Appellant: Shri Abhishek BansalFor Respondent: Shri Kausik Ray, JCIT
Section 132Section 142(1)Section 144Section 153ASection 250

condone such delay in filing of the appeals by the assessee. 4. The similar issues are involved in all the appeals filed by the assessee. Therefore, we have taken ITA No. 206 / GTY / 2025 for adjudication and our observations will cover all the appeals filed by the assessee. 5. The brief facts of the case are that, the assessee

ANJAN KUMAR PAUL,CACHAR vs. ACIT CENTRAL CIRCLE-1 , GUWAHATI

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

ITA 208/GTY/2025[2016-17]Status: DisposedITAT Guwahati07 Nov 2025AY 2016-17

Bench: Shri Manomohan Das, Hon’Ble & Shri Sanjay Awasthi, Hon’Ble

For Appellant: Shri Abhishek BansalFor Respondent: Shri Kausik Ray, JCIT
Section 132Section 142(1)Section 144Section 153ASection 250

condone such delay in filing of the appeals by the assessee. 4. The similar issues are involved in all the appeals filed by the assessee. Therefore, we have taken ITA No. 206 / GTY / 2025 for adjudication and our observations will cover all the appeals filed by the assessee. 5. The brief facts of the case are that, the assessee

ANJAN KUMAR PAUL,HAILKANDI vs. ACIT, CENTRAL CIRCLE-1, GUWAHATI

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

ITA 210/GTY/2025[2018-19]Status: DisposedITAT Guwahati07 Nov 2025AY 2018-19

Bench: Shri Manomohan Das, Hon’Ble & Shri Sanjay Awasthi, Hon’Ble

For Appellant: Shri Abhishek BansalFor Respondent: Shri Kausik Ray, JCIT
Section 132Section 142(1)Section 144Section 153ASection 250

condone such delay in filing of the appeals by the assessee. 4. The similar issues are involved in all the appeals filed by the assessee. Therefore, we have taken ITA No. 206 / GTY / 2025 for adjudication and our observations will cover all the appeals filed by the assessee. 5. The brief facts of the case are that, the assessee

ABCI INFRASTRUCTURES PVT. LTD.,KOLKATA, WEST BENGAL vs. ACIT/DCIT, CENTRAL CIRCLE 1, GUWAHATI, GUWAHATI, ASSAM

In the result, both the appeals of the assessee are allowed

ITA 418/GTY/2025[2015-16]Status: DisposedITAT Guwahati13 Mar 2026AY 2015-16

Bench: Shri Duvvuru Rl Reddy & Shri Rajesh Kumar

Section 132(1)Section 139(1)Section 153ASection 250Section 271(1)(c)Section 274

78,53,330/-. A search action under Section 132(1) of the Act was conducted on the assessee on 20/09/2019 followed by notice under Section 153A of the Act for the A.Y. 2014- 15 to 2019-20. The assessee filed return of income in compliance thereof on 13/02/2021 declaring total income of ₹ 25,71,09,850/-. The AO accepted

ABCI INFRASTRUCTURES PVT. LTD.,KOLKATA, WEST BENGAL vs. ACIT/DCIT, CENTRAL CIRCLE 1, GUWAHATI, GUWAHATI, ASSAM

In the result, both the appeals of the assessee are allowed

ITA 419/GTY/2025[2016-17]Status: DisposedITAT Guwahati13 Mar 2026AY 2016-17

Bench: Shri Duvvuru Rl Reddy & Shri Rajesh Kumar

Section 132(1)Section 139(1)Section 153ASection 250Section 271(1)(c)Section 274

78,53,330/-. A search action under Section 132(1) of the Act was conducted on the assessee on 20/09/2019 followed by notice under Section 153A of the Act for the A.Y. 2014- 15 to 2019-20. The assessee filed return of income in compliance thereof on 13/02/2021 declaring total income of ₹ 25,71,09,850/-. The AO accepted

TORSA MACHINES LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1, GUWAHATI, GUWAHATI

Appeal is allowed for statistical purposes

ITA 97/GTY/2025[2013-14]Status: DisposedITAT Guwahati21 Aug 2025AY 2013-14

Bench: Him.

Section 144B(7)(ii)Section 250Section 250(6)Section 68

condoned as it was not explained with any cogent reasons. Accordingly, the appeal was dismissed in limine. 1.2 The assessee has approached the ITAT against the impugned order with the following grounds: “1. That the Id. Commissioner of Income Tax (Appeals), NFAC was not justified in dismissing the appeal on the ground of delay in 1 filing the same, whereas

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

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

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

78,895/- A.Y. 2015-16 3 313/Gty/25 144/147 18.08.25 303 days Rs. 1,47,03,465/- A.Y. 2016-17 4 314/Gty/25 271(1)(c) 18.08.25 42 days Penalty of Rs. 50,88,576/- A.Y. 2015-16 3. Briefly stated the facts of the case are that as per the information with the income tax department the assessee has deposited substantial

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

78,895/- A.Y. 2015-16 3 313/Gty/25 144/147 18.08.25 303 days Rs. 1,47,03,465/- A.Y. 2016-17 4 314/Gty/25 271(1)(c) 18.08.25 42 days Penalty of Rs. 50,88,576/- A.Y. 2015-16 3. Briefly stated the facts of the case are that as per the information with the income tax department the assessee has deposited substantial

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

78,895/- A.Y. 2015-16 3 313/Gty/25 144/147 18.08.25 303 days Rs. 1,47,03,465/- A.Y. 2016-17 4 314/Gty/25 271(1)(c) 18.08.25 42 days Penalty of Rs. 50,88,576/- A.Y. 2015-16 3. Briefly stated the facts of the case are that as per the information with the income tax department the assessee has deposited substantial

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

78,895/- A.Y. 2015-16 3 313/Gty/25 144/147 18.08.25 303 days Rs. 1,47,03,465/- A.Y. 2016-17 4 314/Gty/25 271(1)(c) 18.08.25 42 days Penalty of Rs. 50,88,576/- A.Y. 2015-16 3. Briefly stated the facts of the case are that as per the information with the income tax department the assessee has deposited substantial