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212 results for “condonation of delay”+ Business Incomeclear

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Key Topics

Section 143(3)66Section 14450Condonation of Delay49Addition to Income49Section 14848Section 14747Section 26346Section 25030Section 253(5)

C.I. FINLEASE PRIVATE LIMITED,BHOPAL vs. DCIT-1(1), BHOPAL

Appeal is dismissed

ITA 396/IND/2024[2012-13]Status: DisposedITAT Indore06 Jun 2025AY 2012-13
For Appellant: C.I. Finlease Private Limited, Bhopal (PAN: AABCC6164B)
Section 143(3)Section 271(1)(c)

income at\nRs.2,95,550/-. The appellant is a builder and developer and engaged in the business of\nreal estate. The A.O. has made additions in the assessment order as under:\nPage 1 of 4\n* Gopal (M.P.)\nΕ1942173602IN\nCI Builders (P) Ltd.\n182 Zone-1, M.P Nagar, Bhopal\nRECEIVED\n13/217\n3.15pm\nOn\nTime\nSign\nC.I. Finlease Private Limited\nITA

SAQUIB AHMED,PIPARIYA vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, BHOPAL, BHOPAL

The appeal of the assessee is dismissed

ITA 402/IND/2024[2016-17]Status: DisposedITAT Indore

Showing 1–20 of 212 · Page 1 of 11

...
26
Limitation/Time-bar26
Disallowance24
Penalty20
18 Aug 2025
AY 2016-17
Section 143(2)Section 143(3)Section 253Section 263

business, and the COVID\npandemic, the Tribunal found these reasons not bona fide.\nIn para 10, the Tribunal emphasized that while merit\nshould generally override technicalities, there is no mandate\nto condone delay in every case. Courts must examine\nwhether the delay was due to reasons beyond the assessee's\ncontrol, and in this case, it concluded the reasons were

VIJAY KUMAR PAREKH,INDORE vs. WARD1(1) INDORE, INDORE

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

ITA 549/IND/2023[2013-14]Status: DisposedITAT Indore24 Apr 2024AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanivijay Kumar Parekh Ito-Ward -1(1) 406-407 Apollo Tower, 2Mg Indore Road Vs. Indore-452001 (Appellant / Assessee) (Respondent/ Revenue) Pan: Afkpp 3277M Assessee By Shri Abhinava Jain & Sudhir Padliya, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.04.2024 Date Of Pronouncement 24.04.2024

Section 143(1)Section 154Section 249Section 70

delay except assertion that it was not aware of the order passed and under bonafide belief that the objection raised under the provisions of section 154 to allow the set off the loss to the business income was accepted; cannot be a sufficient cause to condone

M.P. STATE INDUSTRIAL DEVELOPMENT CORPORATION LTD,BHOPAL vs. PR CIT-1, BHOPAL

ITA 158/IND/2020[2015-16]Status: DisposedITAT Indore08 Oct 2021AY 2015-16

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2015-16

Section 143(2)Section 143(3)Section 263Section 41(1)

Income Tax Act 1961. Prayer was made to condone the delay. Ld. DR opposed the request. We however under the given facts and circumstances of the case, are satisfied with the reason giving rise to delay in filing the instant appeal. We condone the delay and admit the appeal for adjudication on merits. 3. Brief facts of the case

KALPANA NARWARE,BETUL vs. INCOME TAX OFFICER, BETUL

Appeal is allowed for statistical purpose

ITA 202/IND/2025[2017-18]Status: DisposedITAT Indore16 Jan 2026AY 2017-18
Section 144Section 253

business of petrol pump had contacted\nChartered Accountant, who initially informed her that the matter could be\nKalpana Narware\nITA No. 202/Ind/2025 - AY 2017-18\nBOMARY rectified and assured her that he would file a Rectification Application under\n42999/2025 Section 154 of the Income-tax Act, 1961, before the Income Tax Officer and\nMENT OF\nwould also discuss the matter

ANIL TURAKHIA,INDORE vs. ITO-5(1), INDORE, INDORE

Appeals are allowed for statistical purpose

ITA 595/IND/2025[2014-15]Status: DisposedITAT Indore19 Feb 2026AY 2014-15
Section 143(3)Section 144Section 147

INCOME TAX APPELLATE TRIBUNAL\nINDORE BENCH, INDORE\nBEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER\nAND\nSHRI PARESH M. JOSHI, JUDICIAL MEMBER\nAnil Turakhia,\n19 Rani Sati Colony,\nY.N. Road,\nIndore\n(Assessee/Appellant)\nAssessee by\nRevenue by\nDate of Hearing\nDate of Pronouncement\nITA Nos.593 to 596/Ind/2025\n(AYs: 2013-14 & 2014-15)\nबनाम /\nVs.\nITO 5(1)\nIndore\n(Revenue/Respondent)\nPAN

NATIONAL LAW INSTITUTE UNIVERSITY ,BHOPAL vs. DCIT(EXEMPTION), BHOPAL

Appeal is allowed in terms mentioned above

ITA 423/IND/2024[2015-16]Status: DisposedITAT Indore09 Oct 2025AY 2015-16
Section 11Section 12ASection 143(2)Section 143(3)

delay of\n78/74 days is condoned taking into account the explanation given by\nassessee in above application in the light of Collector, Land Acquisition Vs\nMst. Katiji and others 1987 AIR 1353, 1987 2 SCC 387 having settled\nthe law long back that all such technical aspects must make a way for the\ncause of substantial justice.\n4. Brief facts

ANIL TURAKHIA,INDORE vs. ITO-5(1), INDORE, INDORE

Appeals are allowed for statistical purpose

ITA 596/IND/2025[2014-15]Status: DisposedITAT Indore19 Feb 2026AY 2014-15
Section 143(3)Section 144Section 147

INCOME TAX APPELLATE TRIBUNAL\nINDORE BENCH, INDORE\nBEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER\nAND\nSHRI PARESH M. JOSHI, JUDICIAL MEMBER\nAnil Turakhia,\nITA Nos.593 to 596/Ind/2025\n(AYs: 2013-14 & 2014-15)\n19 Rani Sati Colony,\nY.N. Road,\nIndore\n(Assessee/Appellant)\nAssessee by\nRevenue by\nDate of Hearing\nDate of Pronouncement\nबनाम /\nVs.\nITO 5(1)\nIndore\n(Revenue/Respondent)\nPAN

PURSHOTTAM RATHORE,RATLAM vs. ITO 1(2), UJJAIN

Appeal is partly allowed

ITA 260/IND/2025[2008-09]Status: HeardITAT Indore15 Oct 2025AY 2008-09
Section 142(1)Section 144Section 69A

business income of Rs.\n93,925/- under presumptive provisions of section 44AF which is in\naccordance with provisions of Income-tax Act, 1961.\n7. Finally, Ld. AR submitted that the assessee has already offered proper\ntaxable income in the return of income filed to department. Further, the\nassessee is at present struggling with cancer and not in a position

RAMCHANDRA MANGILAL SARATHE,KHANDWA vs. ITO-I KHANDWA, KHANDWA

In the result, the appeal of the assesse for A

ITA 654/IND/2019[2009-10]Status: DisposedITAT Indore21 Jul 2023AY 2009-10

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniramchandra Mangilal Ito-1 Sarathe Khandwa Gram Mathela Vs. Khandwa

Section 254

condonation of delay in filing of appeal under section 254 of the Income Tax Act, before Hon'ble Income Tax Appellate Tribunal, Bench- Indore. Relevant to A.Y. 2009-10. Dear Sir, With reference to above subject citation, we would like to inform you that the assessee is an agriculturist, engaged in the agricultural activities in his whole life. Also during

ANIL TURAKHIA,INDORE vs. ITO-5(1), INDORE, INDORE

Appeals are allowed for statistical purpose

ITA 594/IND/2025[2013-14]Status: DisposedITAT Indore19 Feb 2026AY 2013-14
Section 143(3)Section 144Section 147

INCOME TAX APPELLATE TRIBUNAL\nINDORE BENCH, INDORE\nBEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER\nAND\nSHRI PARESH M. JOSHI, JUDICIAL MEMBER\nAnil Turakhia,\nITA Nos.593 to 596/Ind/2025\n(AYs: 2013-14 & 2014-15)\n19 Rani Sati Colony,\nY.N. Road,\nIndore\n(Assessee/Appellant)\nAssessee by\nRevenue by\nDate of Hearing\nDate of Pronouncement\nबनाम / ITO 5(1)\nVs.\nIndore\n(Revenue/Respondent)\nPAN

ANIL TURAKHIA,INDORE vs. ITO-5(1), INDORE, INDORE

Appeals are allowed for statistical purpose

ITA 593/IND/2025[2013-14]Status: DisposedITAT Indore19 Feb 2026AY 2013-14
Section 143(3)Section 144Section 147

INCOME TAX APPELLATE TRIBUNAL\nINDORE BENCH, INDORE\nBEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER\nAND\nSHRI PARESH M. JOSHI, JUDICIAL MEMBER\nAnil Turakhia,\nITA Nos.593 to 596/Ind/2025\n(AYs: 2013-14 & 2014-15)\n19 Rani Sati Colony,\nY.N. Road,\nIndore\n(Assessee/Appellant)\nAssessee by\nRevenue by\nDate of Hearing\nDate of Pronouncement\nबनाम / Vs.\nITO 5(1)\nIndore\n(Revenue/Respondent)\nPAN

NAJMA PATHAN,DEWAS vs. INCOME TAX OFFICER, DEWAS

In the result, all six appeals of the assessee are allowed for statistical purposes

ITA 79/IND/2024[2017-18]Status: DisposedITAT Indore18 Jun 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 139Section 144Section 147Section 270ASection 44ASection 5Section 68

condone the delay of 264 days in filing the appeals before the CIT(A). 6.2 In the assessment order the AO has taken the deposit made in the current year of the assesse as business receipts and adopted the presumptive business income

NAJMA PATHAN,DEWAS vs. INCOME TAX OFFICER, DEWAS

In the result, all six appeals of the assessee are allowed for statistical purposes

ITA 80/IND/2024[2017-18]Status: DisposedITAT Indore18 Jun 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 139Section 144Section 147Section 270ASection 44ASection 5Section 68

condone the delay of 264 days in filing the appeals before the CIT(A). 6.2 In the assessment order the AO has taken the deposit made in the current year of the assesse as business receipts and adopted the presumptive business income

NAJMA PATHAN,DEWAS vs. INCOME TAX OFFICER, DEWAS

In the result, all six appeals of the assessee are allowed for statistical purposes

ITA 77/IND/2024[2017-18]Status: DisposedITAT Indore18 Jun 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 139Section 144Section 147Section 270ASection 44ASection 5Section 68

condone the delay of 264 days in filing the appeals before the CIT(A). 6.2 In the assessment order the AO has taken the deposit made in the current year of the assesse as business receipts and adopted the presumptive business income

NAJMA PATHAN,DEWAS vs. INCOME TAX OFFICER, DEWAS

In the result, all six appeals of the assessee are allowed for statistical purposes

ITA 76/IND/2024[2017-18]Status: DisposedITAT Indore18 Jun 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 139Section 144Section 147Section 270ASection 44ASection 5Section 68

condone the delay of 264 days in filing the appeals before the CIT(A). 6.2 In the assessment order the AO has taken the deposit made in the current year of the assesse as business receipts and adopted the presumptive business income

NAJMA PATHAN,DEWAS vs. INCOME TAX OFFICER, DELHI

In the result, all six appeals of the assessee are allowed for statistical purposes

ITA 75/IND/2024[2017-18]Status: DisposedITAT Indore18 Jun 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 139Section 144Section 147Section 270ASection 44ASection 5Section 68

condone the delay of 264 days in filing the appeals before the CIT(A). 6.2 In the assessment order the AO has taken the deposit made in the current year of the assesse as business receipts and adopted the presumptive business income

NAJMA PATHAN,DEWAS vs. INCOME TAX OFFICER, DEWAS

In the result, all six appeals of the assessee are allowed for statistical purposes

ITA 78/IND/2024[2017-18]Status: DisposedITAT Indore18 Jun 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 139Section 144Section 147Section 270ASection 44ASection 5Section 68

condone the delay of 264 days in filing the appeals before the CIT(A). 6.2 In the assessment order the AO has taken the deposit made in the current year of the assesse as business receipts and adopted the presumptive business income

BHOPAL SWITCHGEARS (P) LTD.,BHOPAL vs. THE D C I T 1(1) BHOPAL, BHOPAL

In the result, this appeal of assessee is partly allowed

ITA 591/IND/2019[1012-13]Status: DisposedITAT Indore29 Sept 2022AY 1012-13

Bench: Ms. Madhumita Roy & Shri B.M. Biyaniassessment Year: 2012-13 Bhopal Switchgears P. Ltd. Dcit -1(1) Bhopal बनाम/ Bhopal Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Aaacb 6092 J Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 20.09.2022 Date Of Pronouncement 23.09.2022

Section 143(3)

condone the delay and proceed for hearing of appeal. Ground No. 1: 5. The issue involved in Ground No. 1 relates to the disallowance of interest of Rs. 4,90,876/-. During assessment proceeding, Ld. AO observed that the assessee has paid a total interest of Rs. 19,63,506/- @ 24% on loans taken from different persons. Ld. AO observed

INDORE PRAGATISHIL SAHAKARI SAKH SANSTHA MARYADIT,INDORE vs. NFAC, DELHI, INDORE

Appeal stand allowed

ITA 317/IND/2023[2018-19]Status: DisposedITAT Indore10 Jan 2024AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Manish Boradassessment Year: 2018-19 Indore Pragatishil Income Tax Department, Sahakari Sakh Sanstha Nfa, बनाम/ Maryadit, Delhi Vs. Indore. (Assessee / Appellant) (Revenue / Respondent) Pan: Aaaai3124L Assessee By Shri S.S.Deshpande, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 02.01.2024 Date Of Pronouncement 10.01.2024

Section 143(2)Section 143(3)Section 57Section 80P

condone the delay and admit the appeal for adjudication on merit. 4. The assessee has filed this appeal on following grounds: “(1) The Ld. CIT(A) NFAC has erred in upholding the addition of Rs. 10,38,997/- being interest received on fixed deposit on the bank as income from other sources. (2) It was proved before