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8 results for “condonation of delay”+ Section 451clear

Sorted by relevance

Patna150Karnataka100Mumbai48Ahmedabad37Kolkata35Chennai28Cochin26Raipur20Delhi17Jaipur14Bangalore9Hyderabad8Chandigarh6Indore3Lucknow3Nagpur3Cuttack2Surat2Visakhapatnam1Andhra Pradesh1Calcutta1Jodhpur1Pune1Rajkot1Telangana1

Key Topics

Section 14726Section 50C8Section 1486Addition to Income4Section 143(3)3Section 80I3Section 69C3Section 142(1)2Section 69A

GEETHIKA ENTERPRISES,HYDERABAD vs. INCOME TAX OFFICER, WARD 11(4), HYDERABAD, HYDERABAD

In the result, both the appeals by the assessee are\nallowed for statistical purposes

ITA 1239/HYD/2024[2014-15]Status: DisposedITAT Hyderabad10 Jan 2025AY 2014-15
For Appellant: \nAdvocate A Harish
Section 143(3)Section 271(1)(c)Section 69C

451 ITR 501)(Guj).\nHon'ble Delhi High Court in the case of Lemon Tree\nHotels Ltd vs. NFAC (Delhi) (2021) 437 ITR 111 (Del.)\nMumbai Bench of the Tribunal in the case of Dhanesh\nJyotindra Kothari vs. Income Tax Officer (IT) in ITA\nNos.2952 & 2951/Mumbai/2023.\n\n5.\nOn the other hand, the learned DR has submitted that\nthere

INCOME TAX OFFICER, WARD-1, MAHABUBNAGAR vs. DADIVELA GOVIND GOUD, MAHABUBNAGAR

ITA 1114/HYD/2024[2013-14]Status: HeardITAT Hyderabad
2
Unexplained Money2
Cash Deposit2
04 Jun 2025
AY 2013-14

Bench: Us.

For Appellant: Shri V. Ravi Kiran, AdvocateFor Respondent: Shri Gurupreet Singh, Sr.A.R
Section 142(1)Section 147Section 148Section 69A

section 144 of the Act that the AO has considered entire cash deposits in bank account of the appellant as unexplained u/s. 69A of the Act without considering the purchase against the sale as the appellant is into the liquor trading, there cannot be any sales without purchases which is cardinal principal of taxation that all receipts are not taxable

GOVIND GOUD DADIVELA,MAHABUBNAGAR vs. INCOME TAX OFFICER, WARD-1, MAHABUBNAGAR

ITA 92/HYD/2025[2013-20214]Status: HeardITAT Hyderabad04 Jun 2025

Bench: Us.

For Appellant: Shri V. Ravi Kiran, AdvocateFor Respondent: Shri Gurupreet Singh, Sr.A.R
Section 142(1)Section 147Section 148Section 69A

section 144 of the Act that the AO has considered entire cash deposits in bank account of the appellant as unexplained u/s. 69A of the Act without considering the purchase against the sale as the appellant is into the liquor trading, there cannot be any sales without purchases which is cardinal principal of taxation that all receipts are not taxable

L.RAJALAKSHMI,HYDERABAD vs. ACIT, CHENNAI

In the result, the appeal in ITA No

ITA 1679/CHNY/2014[2008-09]Status: DisposedITAT Hyderabad26 Jun 2020AY 2008-09

Bench: Ms. Sushma Chowla, Vp & Mr. Anil Chaturvedi, Am [Through Video Conferencing] आयकर अपील सं. / Ita Nos. 1678, 1679 & 1680/Chny/2014 िनधा"रण वष" / Assessment Years: 2007-08, 2008-09 & 2009-10 Smt. L.Rajalakshmi, Hyderabad अपीलाथ"/Appellant Pan: Afgpr3011K …..

For Respondent: : Shri Sunku Srinivasu, DR
Section 147Section 148Section 50C

delay of 68 days is condoned and the appeals are taken up for hearing. 10. The grounds of appeal no. 1 of the present appeal is general and does not require any adjudication. I.T.A. Nos. 1678, 1679, 1680 :- 6 -: & 1138/Chny/2014 11. The ground of appeal nos. 2 to 5 raised by the assessee are not pressed and hence the same

L.RAJALAKSHMI,HYDERABAD vs. ACIT, CHENNAI

In the result, the appeal in ITA No

ITA 1680/CHNY/2014[2009-10]Status: DisposedITAT Hyderabad26 Jun 2020AY 2009-10

Bench: Ms. Sushma Chowla, Vp & Mr. Anil Chaturvedi, Am [Through Video Conferencing] आयकर अपील सं. / Ita Nos. 1678, 1679 & 1680/Chny/2014 िनधा"रण वष" / Assessment Years: 2007-08, 2008-09 & 2009-10 Smt. L.Rajalakshmi, Hyderabad अपीलाथ"/Appellant Pan: Afgpr3011K …..

For Respondent: : Shri Sunku Srinivasu, DR
Section 147Section 148Section 50C

delay of 68 days is condoned and the appeals are taken up for hearing. 10. The grounds of appeal no. 1 of the present appeal is general and does not require any adjudication. I.T.A. Nos. 1678, 1679, 1680 :- 6 -: & 1138/Chny/2014 11. The ground of appeal nos. 2 to 5 raised by the assessee are not pressed and hence the same

DCIT, CHENNAI vs. L.RAJALAKSHMI, CHENNAI

In the result, the appeal in ITA No

ITA 1138/CHNY/2014[2007-08]Status: DisposedITAT Hyderabad26 Jun 2020AY 2007-08

Bench: Ms. Sushma Chowla, Vp & Mr. Anil Chaturvedi, Am [Through Video Conferencing] आयकर अपील सं. / Ita Nos. 1678, 1679 & 1680/Chny/2014 िनधा"रण वष" / Assessment Years: 2007-08, 2008-09 & 2009-10 Smt. L.Rajalakshmi, Hyderabad अपीलाथ"/Appellant Pan: Afgpr3011K …..

For Respondent: : Shri Sunku Srinivasu, DR
Section 147Section 148Section 50C

delay of 68 days is condoned and the appeals are taken up for hearing. 10. The grounds of appeal no. 1 of the present appeal is general and does not require any adjudication. I.T.A. Nos. 1678, 1679, 1680 :- 6 -: & 1138/Chny/2014 11. The ground of appeal nos. 2 to 5 raised by the assessee are not pressed and hence the same

L.RAJALAKSHMI,HYDERABAD vs. ACIT, CHENNAI

In the result, the appeal in ITA No

ITA 1678/CHNY/2014[2007-08]Status: PendingITAT Hyderabad26 Jun 2020AY 2007-08

Bench: Ms. Sushma Chowla, Vp & Mr. Anil Chaturvedi, Am [Through Video Conferencing] आयकर अपील सं. / Ita Nos. 1678, 1679 & 1680/Chny/2014 िनधा"रण वष" / Assessment Years: 2007-08, 2008-09 & 2009-10 Smt. L.Rajalakshmi, Hyderabad अपीलाथ"/Appellant Pan: Afgpr3011K …..

For Respondent: : Shri Sunku Srinivasu, DR
Section 147Section 148Section 50C

delay of 68 days is condoned and the appeals are taken up for hearing. 10. The grounds of appeal no. 1 of the present appeal is general and does not require any adjudication. I.T.A. Nos. 1678, 1679, 1680 :- 6 -: & 1138/Chny/2014 11. The ground of appeal nos. 2 to 5 raised by the assessee are not pressed and hence the same

DCIT, CIRCLE-17(2), HYD, HYDERABAD vs. WATERLIFE INDIA PVT.LTD., SEC'BAD, SECUNDERABAD

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

ITA 965/HYD/2016[2012-13]Status: DisposedITAT Hyderabad17 Jan 2020AY 2012-13

Bench: Shri A. Mohan Alankamony & Shri V. Durga Raoassessment Year: 2012-13 The Dy. Commissioner Of Vs. M/S. Waterlife India Pvt. Income Tax, Ltd., Circle-17(2), Hyderabad. P.No.9, Sai Nidh, Krishnapuri Colony, West Maredpally, Secunderabad – 500 026. Pan: Aaacw 8089 L (Appellant) (Respondent)

For Appellant: Sri S. Rama RaoFor Respondent: Sri Rajeev Benjwal, DR
Section 143(3)Section 80I

condone the 10 days delay in filing the appeal before the Tribunal. 2. The Revenue is aggrieved by the order of the Ld. CIT (A) because, the ld. CIT (A) had granted deduction to the assessee U/s. 80IA of the Act which the ld. AO had disallowed. The assessee is aggrieved by the order of the ld. CIT (A) because