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.

120 results for “condonation of delay”+ Section 10(45)clear

Sorted by relevance

Mumbai274Delhi251Chennai247Kolkata128Chandigarh125Jaipur121Ahmedabad121Hyderabad120Bangalore114Pune80Indore45Amritsar42Raipur40Visakhapatnam38Lucknow34Rajkot34Surat33SC27Patna24Nagpur24Cuttack21Cochin18Guwahati11Dehradun8Varanasi7Agra5Allahabad4Panaji4Jodhpur3Ranchi2Jabalpur1A.K. SIKRI N.V. RAMANA1

Key Topics

Section 153C87Section 143(3)76Addition to Income68Section 80I59Section 153A56Search & Seizure42Disallowance39Limitation/Time-bar37Section 143(2)

DEMI REALTORS,HYDERABAD vs. DCIT, CIRCLE-6(1), HYDERABAD

In the result, the appeal of the assessee is partly allowed for statistical purposes on the above terms

ITA 156/HYD/2023[2008-09]Status: DisposedITAT Hyderabad05 Feb 2024AY 2008-09

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Respondent: Ms. T. Vijaya Lakhsmi, CIT-DR
Section 143(3)Section 37(1)Section 40Section 40A(3)Section 40a

condoning the delay. and the remaining ground nos.4 to 16 for discussion can be summarized as follows: 1) Ground 4: Disallowance of Rs.24,94,00,000 under section 40A(3) of the Act. 2) Grounds 5 to 7: Disallowance of Rs.21,08,45,001 under section 40(a)(ia) of the Act. 3) Grounds 8 and 9: Payments made

Showing 1–20 of 120 · Page 1 of 6

29
Section 13228
Cash Deposit27
Section 6824

THE ICFAI SOCIETY,HYDERABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE-1(1), HYDERABAD

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

ITA 661/HYD/2023[2015-16]Status: DisposedITAT Hyderabad30 Aug 2024AY 2015-16

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Bleassessment Year: 2015-16 The Icfai Society, Vs. The Assistant Commissioner Of Income Tax, Hyderabad. (Exemptions), Hyderabad. Pan : Aaajt0214B. (Appellant) (Respondent) Assessee By: Shri S. Ramarao, Advocate. (Appeared Through Virtual Mode) Revenue By: Smt. Th Vijaya Lakshmi, Cit-Dr Date Of Hearing: 30.07.2024 30.07.2024 Date Of Pronouncement:

For Appellant: Shri S. Ramarao, AdvocateFor Respondent: Smt. TH Vijaya Lakshmi, CIT-DR
Section 10Section 11Section 12ASection 13(8)Section 143(2)Section 154Section 2(15)

delay of 10 days for the following reasons : “5.1. In the present case, claims u/s 10(23C)(vi) and 11 of the Act were denied by the AO after elaborate discussion encompassing various nuances of facts and law. Quite apparently. There was no mistake apparent from records. 5.2. It is to be kept in mind that the appellant society offers

DY. COMMISSIONER OF INCOME TAX , CIRCLE-3(2), HYDERABAD vs. SRK CONSTRUCTION PROJECTS PRIVATE LIMITED, HYDERABAD

In the result, ITA.No.389/Hyd

ITA 1415/HYD/2019[2016-17]Status: DisposedITAT Hyderabad24 Apr 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: Shri Mohd. Afzal, AdvocateFor Respondent: Shri LV Bhaskara Reddy, CIT-DR
Section 139(1)Section 143(3)Section 263

condonation of huge delay a 445 days in filing the appeal before the Tribunal. Therefore, we are of the considered view that, the appeal filed by the appellant is not maintainable and, therefore, the appeal filed by the appellant/assessee is dismissed as un- admitted. 11. In the result, appeal ITA.No.359/Hyd./2022 for the assessment year 2016-2017 is dismissed

SRK CONSTRUCTIONS AND PROJECTS PRIVATE LIMITED,,HYDERABAD vs. DCIT, CIRCLE-3(1),, HYDERABAD

In the result, ITA.No.389/Hyd

ITA 359/HYD/2022[2016-17]Status: DisposedITAT Hyderabad24 Apr 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: Shri Mohd. Afzal, AdvocateFor Respondent: Shri LV Bhaskara Reddy, CIT-DR
Section 139(1)Section 143(3)Section 263

condonation of huge delay a 445 days in filing the appeal before the Tribunal. Therefore, we are of the considered view that, the appeal filed by the appellant is not maintainable and, therefore, the appeal filed by the appellant/assessee is dismissed as un- admitted. 11. In the result, appeal ITA.No.359/Hyd./2022 for the assessment year 2016-2017 is dismissed

H GANGARAM CLOTH MERCHANTS ,NIZAMABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1, NIZAMABAD

In the result, the appeal of the assessee is dismissed

ITA 258/HYD/2020[2010-11]Status: DisposedITAT Hyderabad31 Jul 2023AY 2010-11

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri M.V. Anil KumarFor Respondent: Shri Kumar Adithya, Sr.A.R
Section 115BSection 143(3)Section 263Section 32Section 69B

45 years and was looking after the entire litigation and that she was suffering from health issues and she had fallen sick from 01.01.2017 to 15.03.2017 and she was advised to take bed rest for the said period. However, there is no explanation for the period after 15.03.2017. Thus, the period of delay from 15.03.2017 till the Second Appeal

RAHUL AGARWAL,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(1), HYDERABAD

In the result, the appeal of the assessee is dismissed

ITA 1266/HYD/2024[2020-2021]Status: DisposedITAT Hyderabad11 Feb 2025AY 2020-2021

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Bleassessment Year: 2020-21 Rahul Agarwal, Vs. The Assistant Commissioner Of Income Tax, Hyderabad. Central Circle 1(1), Hyderabad. Pan : Aifpa2046P (Appellant) (Respondent) Assessee By: Shri Santi Pavan Kumar, Advocate Revenue By: Shri Sadanala Srinath, Sr.Ar. Date Of Hearing: 05.02.2025 11.02.2025 Date Of Pronouncement:

For Appellant: Shri Santi Pavan Kumar, AdvocateFor Respondent: Shri Sadanala Srinath, Sr.AR
Section 132Section 142(1)Section 143(2)Section 143(3)Section 226(3)Section 234BSection 68

Section 249(3). We may further rely upon identical case of co-ordinate Bench of the Tribunal in the case of Smt. Renuka Datla Vs. DCIT, Hyderabad in dt.27.07.2023, wherein the co-ordinate Bench of the Tribunal had dismissed the appeal of assessee by holding as under : “7.1 Despite granting sufficient opportunities, the assessee failed to appear in the appellate

VISWABHARATI MUTUALLY AIDED CO- OPERATIVE CREDIT SOCIETY LIMITED,HYDERABAD vs. ITO, WARD-4(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 360/HYD/2022[2010-11]Status: DisposedITAT Hyderabad13 Feb 2023AY 2010-11

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri K.C. DevdasFor Respondent: Shri Kumar Adithya
Section 80P

section 249(3) of Income tax Act, 1961 read with Faceless Appeal Scheme 2020 Paragraph 5(1)(ii).” 7. Before us, ld.AR submitted that the learned lower authorities have decided the issue without considering the explanation offered by the Director of the assessee, who failed to appear due to ill-health being chronic diabetic and heart patient

VISWABHARATI MUTUALLY AIDED CO- OPERATIVE CREDIT SOCIETY LIMITED,HYDERABAD vs. ITO WARD-4(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 364/HYD/2022[2015-16]Status: DisposedITAT Hyderabad13 Feb 2023AY 2015-16

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri K.C. DevdasFor Respondent: Shri Kumar Adithya
Section 80P

section 249(3) of Income tax Act, 1961 read with Faceless Appeal Scheme 2020 Paragraph 5(1)(ii).” 7. Before us, ld.AR submitted that the learned lower authorities have decided the issue without considering the explanation offered by the Director of the assessee, who failed to appear due to ill-health being chronic diabetic and heart patient

ITO WARD-4(3), HYDERABAD vs. VISWABHARATI MUTUALLY AIDED CO- OPERATIVE CREDIT SOCIETY LIMITED, HYDERABAD

In the result, the appeal of assessee in ITA

ITA 363/HYD/2022[2014-15]Status: DisposedITAT Hyderabad13 Feb 2023AY 2014-15

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri K.C. DevdasFor Respondent: Shri Kumar Adithya
Section 80P

section 249(3) of Income tax Act, 1961 read with Faceless Appeal Scheme 2020 Paragraph 5(1)(ii).” 7. Before us, ld.AR submitted that the learned lower authorities have decided the issue without considering the explanation offered by the Director of the assessee, who failed to appear due to ill-health being chronic diabetic and heart patient

VISWABHARATI MUTUALLY AIDED CO- OPERATIVE CREDIT SOCIETY LIMITED,HYDERABAD vs. ITO WARD-4(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 362/HYD/2022[2013-14]Status: DisposedITAT Hyderabad13 Feb 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri K.C. DevdasFor Respondent: Shri Kumar Adithya
Section 80P

section 249(3) of Income tax Act, 1961 read with Faceless Appeal Scheme 2020 Paragraph 5(1)(ii).” 7. Before us, ld.AR submitted that the learned lower authorities have decided the issue without considering the explanation offered by the Director of the assessee, who failed to appear due to ill-health being chronic diabetic and heart patient

VISWABHARATI MUTUALLY AIDED CO- OPERATIVE CREDIT SOCIETY LIMITED,HYDERABAD vs. ITO WARD-4(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 361/HYD/2022[2011-12]Status: DisposedITAT Hyderabad13 Feb 2023AY 2011-12

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri K.C. DevdasFor Respondent: Shri Kumar Adithya
Section 80P

section 249(3) of Income tax Act, 1961 read with Faceless Appeal Scheme 2020 Paragraph 5(1)(ii).” 7. Before us, ld.AR submitted that the learned lower authorities have decided the issue without considering the explanation offered by the Director of the assessee, who failed to appear due to ill-health being chronic diabetic and heart patient

BHUPAL INFRASTRUCTURE PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the appeal of the assessee for A

ITA 280/HYD/2025[2017-18]Status: DisposedITAT Hyderabad26 Nov 2025AY 2017-18

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON'BLE (Accountant Member)

condonation of delay in filing of the appeal or petition cannot be allowed. In the present case, it is a dispute between the State in respect of a tax liability which is civil in nature and the same cannot be equated with the dispute between two parties and therefore, in our considered view, the case laws relied upon

BHUPAL INFRASTRUCTURE PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the appeal of the assessee for A

ITA 281/HYD/2025[2018-19]Status: DisposedITAT Hyderabad26 Nov 2025AY 2018-19

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

condonation of delay in filing of the appeal or petition cannot be allowed. In the present case, it is a dispute between the State in respect of a tax liability which is civil in nature and the same cannot be equated with the dispute between two parties and therefore, in our considered view, the case laws relied upon

BHUPAL INFRASTRUCTURE PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE -1(2), HYDERABAD

In the result, the appeal of the assessee for A

ITA 282/HYD/2025[2019-20]Status: DisposedITAT Hyderabad26 Nov 2025AY 2019-20

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

condonation of delay in filing of the appeal or petition cannot be allowed. In the present case, it is a dispute between the State in respect of a tax liability which is civil in nature and the same cannot be equated with the dispute between two parties and therefore, in our considered view, the case laws relied upon

ELITE INFRAPROJECTS PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-8(1), HYDERABAD

In the result, all the appeals of the assessee are dismissed

ITA 717/HYD/2024[2012-13]Status: DisposedITAT Hyderabad09 Dec 2024AY 2012-13

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdia, Hon’Ble

For Appellant: Ms. C.S.Sree Lekha, ARFor Respondent: Shri Madan Mohan Meena, DR
Section 115JSection 143Section 143(1)Section 279(1)

section 115JB of the Act and later filed a revised return on 01- 10-2011 declaring total income of Rs. 66,76,949/- and with total tax payable of Rs. 16,24,560/-. The return was processed u/s 143(1) of the Income tax Act, 1961 raising a total demand of Rs. 16,84,166/-. The directors of the company

ELITE INFRAPROJECTS PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-8(1), HYDERABAD

In the result, all the appeals of the assessee are dismissed

ITA 718/HYD/2024[2013-14]Status: DisposedITAT Hyderabad09 Dec 2024AY 2013-14

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdia, Hon’Ble

For Appellant: Ms. C.S.Sree Lekha, ARFor Respondent: Shri Madan Mohan Meena, DR
Section 115JSection 143Section 143(1)Section 279(1)

section 115JB of the Act and later filed a revised return on 01- 10-2011 declaring total income of Rs. 66,76,949/- and with total tax payable of Rs. 16,24,560/-. The return was processed u/s 143(1) of the Income tax Act, 1961 raising a total demand of Rs. 16,84,166/-. The directors of the company

ELITE INFRAPROJECTS PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-8(1), HYDERABAD

In the result, all the appeals of the assessee are dismissed

ITA 721/HYD/2024[2015-16]Status: DisposedITAT Hyderabad09 Dec 2024AY 2015-16

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdia, Hon’Ble

For Appellant: Ms. C.S.Sree Lekha, ARFor Respondent: Shri Madan Mohan Meena, DR
Section 115JSection 143Section 143(1)Section 279(1)

section 115JB of the Act and later filed a revised return on 01- 10-2011 declaring total income of Rs. 66,76,949/- and with total tax payable of Rs. 16,24,560/-. The return was processed u/s 143(1) of the Income tax Act, 1961 raising a total demand of Rs. 16,84,166/-. The directors of the company

ELITE INFRAPROJECTS PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-8(1), HYDERABAD

In the result, all the appeals of the assessee are dismissed

ITA 720/HYD/2024[2014-15]Status: DisposedITAT Hyderabad09 Dec 2024AY 2014-15

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdia, Hon’Ble

For Appellant: Ms. C.S.Sree Lekha, ARFor Respondent: Shri Madan Mohan Meena, DR
Section 115JSection 143Section 143(1)Section 279(1)

section 115JB of the Act and later filed a revised return on 01- 10-2011 declaring total income of Rs. 66,76,949/- and with total tax payable of Rs. 16,24,560/-. The return was processed u/s 143(1) of the Income tax Act, 1961 raising a total demand of Rs. 16,84,166/-. The directors of the company

ELITE INFRAPROJECTS PRIVATE LIMITED,HYDERABAD vs. DCIT, CIRCLE-8(1), HYDERABAD

In the result, all the appeals of the assessee are dismissed

ITA 716/HYD/2024[2011-12]Status: DisposedITAT Hyderabad09 Dec 2024AY 2011-12

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdia, Hon’Ble

For Appellant: Ms. C.S.Sree Lekha, ARFor Respondent: Shri Madan Mohan Meena, DR
Section 115JSection 143Section 143(1)Section 279(1)

section 115JB of the Act and later filed a revised return on 01- 10-2011 declaring total income of Rs. 66,76,949/- and with total tax payable of Rs. 16,24,560/-. The return was processed u/s 143(1) of the Income tax Act, 1961 raising a total demand of Rs. 16,84,166/-. The directors of the company

ELITE INFRAPROJECTS PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-8(1), HYDERABAD

In the result, all the appeals of the assessee are dismissed

ITA 719/HYD/2024[2014-15]Status: DisposedITAT Hyderabad09 Dec 2024AY 2014-15

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdia, Hon’Ble

For Appellant: Ms. C.S.Sree Lekha, ARFor Respondent: Shri Madan Mohan Meena, DR
Section 115JSection 143Section 143(1)Section 279(1)

section 115JB of the Act and later filed a revised return on 01- 10-2011 declaring total income of Rs. 66,76,949/- and with total tax payable of Rs. 16,24,560/-. The return was processed u/s 143(1) of the Income tax Act, 1961 raising a total demand of Rs. 16,84,166/-. The directors of the company