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7 results for “condonation of delay”+ Section 194clear

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Key Topics

Section 1445Section 143(1)4Addition to Income4Condonation of Delay4Disallowance3Section 36(1)(va)2Section 32(1)(ii)2Section 1472Section 68

BRAMHANI INDUSTRIES LIMITED, JAMMALAMADUGU,KADAPA vs. DCIT, CIRCLE-1(3), HYDERABAD, HYDERABAD

In the result, appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

ITA 512/HYD/2017[2010-11]Status: DisposedITAT Hyderabad06 Jan 2022AY 2010-11

Bench: Shri A. Mohan Alankamony & Sri Chandra Mohan Garga.Y. 2010-11 Bramhani Industries Limited, Vs. Dcit, Jammalamadugu. Circle-1(3), Pan: Aadcb 1666 M Hyderabad. (Appellant) (Respondent) Ay: 2010-11 Dcit, Vs. Bramhani Industries Circle-1(2), Limited, Hyderabad. Jammalamadugu. Pan: Aadcb 1666 M (Appellant) (Respondent) Assessee By Sri Gowtham Jain Revenue By Sri K.V. Aravind, Sr. Standing Counsel For Dr Date Of Hearing: 12/10/2021 Date Of Pronouncement: 06/01/2022 Order

Section 144Section 234ASection 249(3)Section 68

condonation of delay and on merits however, the facts of those cases are not identical with the facts of the assessee’s case before us and therefore those decisions cannot be applied to the case of the assessee. The decisions relied by the Ld. DR are as follows: Mela Ram & Sons (29 ITR 607); Commissioner Nagar Parishad vs. Labour Court

2
Section 234A2
Section 249(3)2
Limitation/Time-bar2

DCIT, CIRCLE-1(2), HYDERABAD, HYDERABAD vs. BRAMHANI INDUSTRIES LIMITED, JAMMALAMADUGU, YSR DIST., YSR DIST.

In the result, appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

ITA 398/HYD/2017[2010-11]Status: DisposedITAT Hyderabad06 Jan 2022AY 2010-11

Bench: Shri A. Mohan Alankamony & Sri Chandra Mohan Garga.Y. 2010-11 Bramhani Industries Limited, Vs. Dcit, Jammalamadugu. Circle-1(3), Pan: Aadcb 1666 M Hyderabad. (Appellant) (Respondent) Ay: 2010-11 Dcit, Vs. Bramhani Industries Circle-1(2), Limited, Hyderabad. Jammalamadugu. Pan: Aadcb 1666 M (Appellant) (Respondent) Assessee By Sri Gowtham Jain Revenue By Sri K.V. Aravind, Sr. Standing Counsel For Dr Date Of Hearing: 12/10/2021 Date Of Pronouncement: 06/01/2022 Order

Section 144Section 234ASection 249(3)Section 68

condonation of delay and on merits however, the facts of those cases are not identical with the facts of the assessee’s case before us and therefore those decisions cannot be applied to the case of the assessee. The decisions relied by the Ld. DR are as follows: Mela Ram & Sons (29 ITR 607); Commissioner Nagar Parishad vs. Labour Court

SRI RAGHVENDRA AGRO INDUSTRIES,MANTRALAYAM vs. INCOME TAX OFFICER , WARD 1, ADONI

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

ITA 34/HYD/2025[2023-24]Status: DisposedITAT Hyderabad09 Jan 2026AY 2023-24

Bench: The Tribunal. In This Regard, The Assessee Has Filed An Affidavit Sworn By Shri Archaka Vyasarajachar, Partner Of The Assessee Firm, Explaining The Facts Relating To Filing Of The Appeal. As Per The Affidavit, The Order Of The Ld. Cit(A) Was Served On The Assessee On 25.09.2024 & The Appeal Before The Tribunal Was Required To Be Filed On Or Before 24.11.2024. The Assessee Submitted That, Form No. 36, As Per The Prescribed Procedure, Was Filed Electronically On 20.11.2024, Which Is Within The Period Of Limitation.

Section 143(1)Section 40Section 44A

delay of 40 days in filing the appeal cannot be condoned. Accordingly, the appeal filed by the assessee is dismissed as barred by limitation. 4 Sri Raghavendra Agro Industries 6. The brief facts of the case are that, the assessee is a partnership firm engaged in the business of procurement of raw cotton from farmers, processing the same into cotton

VINOD OJHA,HYDERABAD vs. INCOME TAX OFFICER, WARD-5(1), HYDERABAD

In the result, appeal of the Assessee is allowed

ITA 1231/HYD/2024[2016-17]Status: DisposedITAT Hyderabad28 Nov 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1231/Hyd/2024 (िनधा"रण वष"/Assessment Year 2016-2017) Vinod Ojha, The Income Tax Officer, Ward-5(1), Hyderabad-500012. Vs. Hyderabad – 500 057. Telangana. Telangana. Pan Aahpo3171F (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca Kumar Pal Tated राज" व "ारा /Revenue By: Dr. Narendra Kumar Naik, Cit-Dr

For Appellant: CA Kumar Pal TatedFor Respondent: Dr. Narendra Kumar Naik, CIT-DR
Section 139(1)Section 144Section 147Section 148Section 149

condone the delay of 117 days, subject to cost of Rs.2000/- [Rs. Two Thousand Only] to be paid to the Prime Minister’s National Relief Fund within a period of 30 days from the date of this order. 5 ITA.No.1231/Hyd./2024 5. The assessee has filed the following grounds of appeal : 1. The order passed by the A.O. under

GOPIKISHAN PALLOD,HYDERABAD vs. INCOME TAX OFFICER, WARD-7(1), HYDERABAD

In the result, appeal filed by the assessee is allowed

ITA 568/HYD/2025[2023-24]Status: DisposedITAT Hyderabad25 Jun 2025AY 2023-24

Bench: Shri Manjunatha, G. & Shri Ravish Soodआ.अपी.सं /Ita No.568/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2023-24 Shri Gopikishan Pallod Vs. Income Tax Officer Hyderabad Ward 7 (1) Pan:Aanpp8665K Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: C.A. Parameshwar G. Chintakula राज" व "ारा/Revenue By:: Shri Ashutosh Pradhan, Sr.Ar सुनवाई की तारीख/Date Of Hearing: 23/06/2025 घोषणा की तारीख/Pronouncement: 25/06/2025 आदेश/Order Per Manjunatha, G. A.M This Appeal Filed By The Assessee Is Directed Against The Order Dated 19/12/2024 Of The Learned Cit (A)-Nfac Delhi, Relating To A.Y.2023-24. 2. There Is A Delay Of 29 Days In Filing The Present Appeal By The Assessee Before The Tribunal. The Assessee Has Explained The Reasons For Such Delay In Filing The Appeal. After Considering The Explanation Of The Assessee, We Condone The Delay Of 29 Days In Filing The Present Appeal & Admit The Appeal For Adjudication.

For Appellant: C.A. Parameshwar G. ChintakulaFor Respondent: : Shri Ashutosh Pradhan, Sr.AR
Section 143(1)Section 194

condone the delay of 29 days in filing the present appeal and admit the appeal for adjudication. Page 1 of 8 ITA No 568 of 2025 Gopikishan Pallod 3. The brief facts of the case are that, the assessee is an individual carrying on the business of retail trading of electronic appliances in the trade name of M/s. Keerti Electron

ACIT., CIRCLE-3(1), HYDERABAD vs. SYNERGIES CASTINGS LIMITED, HYDERABAD

In the result, all the appeals of the assessee are allowed in its favour

ITA 641/HYD/2024[2021]Status: DisposedITAT Hyderabad06 Sept 2024

Bench: Shri Prakash Chand Yadav & Shri Madhusudan Sawdia

For Appellant: NoneFor Respondent: : Shri Srikanth Reddy Y, DR
Section 143(1)(a)Section 32(1)(ii)Section 36(1)(va)

delay of 39 days in filing of this appeal is condoned and the appeal is admitted for adjudication. 3. There was no appearance on behalf of the assessee before the bench. Therefore after hearing the Ld. DR, we proceeds to decide the appeal on merits. 4. Brief facts of the case are that, the assessee is a Company engaged

SRINIVAS EMMADI,HYDERABAD vs. INCOME TAX OFFICER, WARD-1, SANGAREDDY

In the result, the appeal of the assessee is allowed for statistical\npurposes

ITA 32/HYD/2024[2014-15]Status: DisposedITAT Hyderabad23 Jun 2025AY 2014-15
For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: Dr. Sachin Kumar, SR-DR
Section 143(2)Section 144

condone the delay in filing of the\nappeal and admit the appeal for adjudication.\n4.\nThe brief facts of the case are that, the assessee is an individual\nrunning the business in the name and style of M/s. Sri Dwarka Gas\nAgencies. He filed his return of income for the assessment year 2014–\n15 on 29.11.2014 declaring total income