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179 results for “condonation of delay”+ Section 10(14)clear

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Key Topics

Section 143(3)54Addition to Income51Section 26347Condonation of Delay47Section 14833Section 15432Limitation/Time-bar30Section 1129Section 144

VINAYAK CARE SOLUTATION (P) LTD.,MUMBAI vs. THE OTO WARD 3(2), BHOPAL

In the result appeal of the assessee is allowed for

ITA 137/IND/2019[2011-12]Status: DisposedITAT Indore20 Feb 2020AY 2011-12

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2011-12 Vinayak Care Solutions Pvt. Ito-3(2) Ltd. Bhopal बनाम/ 115, Atlanta Estate Vs. Goregaon, Mulund Link Road, Goregaon (E), Mumbai (Appellant) (Revenue ) P.A. No.Aabcv8500G Appellant By S/Shri Sumit Nema & P.D. Nagar Ars Revenue By Shri K.G. Goyal, Dr Date Of Hearing: 10.02.2020 Date Of Pronouncement: 20.02.2020 आदेश / O R D E R Per Kul Bharat, J.M: This Appeal By The Assessee Is Directed Against Order Of The Cit(A)-2, Bhopal Dated 08.02.2016 For The Assessment

Section 5

10. In the circumstances, we hold that the tribunal has erred in recording the finding that the assessee has utterly failed to show any reasonable cause for condonation of delay. On the other hand, as observed, the assessee had sufficiently explained the delay in filing the appeal before the Tribunal and had made out a case for condonation of delay

M/S NEO SACK LTD. vs. THE ACIT 4(2),

In the result, appeals of the assessee bearing No

Showing 1–20 of 179 · Page 1 of 9

...
29
Disallowance29
Section 12A24
Section 14724
ITA 263/IND/2008[05-Apr]Status: DisposedITAT Indore27 Jun 2018

Bench: Shri Kul Bharat, Hon’Ble & Shri Manish Borad, Hon’Ble

Section 43BSection 5

section is not a matter of right for the party who pleads the condonation but it depends on the discretion of the Court. The Court must be satisfied that the delay is caused due to a genuine reason. It is sufficiency of the cause which counts and not length of delay. 10. In view of the above legal position

M/S NEO SACK LTD vs. THE ACIT 4(2),

In the result, appeals of the assessee bearing No

ITA 262/IND/2008[2002-2003]Status: DisposedITAT Indore27 Jun 2018AY 2002-2003

Bench: Shri Kul Bharat, Hon’Ble & Shri Manish Borad, Hon’Ble

Section 43BSection 5

section is not a matter of right for the party who pleads the condonation but it depends on the discretion of the Court. The Court must be satisfied that the delay is caused due to a genuine reason. It is sufficiency of the cause which counts and not length of delay. 10. In view of the above legal position

AATMA PRAKASH MENTAL HEALTH FOUNDATION,INDORE vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL

Appeal is allowed for statistical purpose

ITA 107/IND/2024[N.A.]Status: DisposedITAT Indore20 May 2024

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniaatma Prakash Mental Cit (Exemption), Health Foundation, Bhopal बनाम/ 738, Nehru Nagar, Vs. Indore. (Appellant/Assessee) (Respondent/Revenue) Pan: Aaoca9170A Assessee By Shri Apurva Mehta & Shri Rajesh Mehta, Ars Revenue By Shri Ram Kumar Yadav, Cit Dr Date Of Hearing 16.05.2024 Date Of Pronouncement 20.05.2024

Section 12ASection 253(5)Section 8Section 80G(5)

10 or sub- clause (iii) of clause (ac) of sub-section (1) of section 12A of the Act, as the case may be. Hence, in cases where the trust has already made an application in Form Ho. 10AB under the said provisions but such application has been furnished after 30.09.2022 and where the Principal Commissioner or Commissioner has not passed

M/S PLATINUM HORAZINE PVT. LTD.,INDORE vs. THE ACIT CIRCLE 3(1), INDORE

In the result, the appeal of the assessee stands

ITA 713/IND/2016[2009-10]Status: DisposedITAT Indore04 May 2017AY 2009-10

Bench: Shri Chandra Mohan Garg & Shri O.P.Meenaआ.अ.सं./ I.T.A. No.713/Ind/2016 िनधा"रण वष" /Assessment Year: 2009-10

Section 249Section 253Section 271(1)Section 4Section 5

condone the delay of 106 days and admit the appeal and allow the appeal proceeded with for adjudication. 6. Now we shall deal with regular grounds of appeal of the assessee which reads as us under:- 1.That on the facts and in the circumstances of the case, the learned CIT(A)-II Indore has erred in confirming penalty

M/S C.I. BUILDERS PVT. LTD.,BHOPAL vs. THE DCIT 1(1), BHOPAL

Appeals are dismissed

ITA 248/IND/2023[2012-13]Status: DisposedITAT Indore23 Jan 2024AY 2012-13

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

Section 143(3)Section 271(1)(c)

section 253(5) of the Act which empowers the ITAT to admit an appeal after expiry of prescribed time, if there is a “sufficient cause” for not presenting appeal within prescribed time. We are also conscious of the landmark judgement of Hon’ble Supreme Court in Collector, Land Acquisition Vs Mst. Katiji and others

M/S C.I. BUILDERS PVT. LTD.,BHOPAL vs. THE ACIT, 1(2), BHOPAL

Appeals are dismissed

ITA 247/IND/2023[2010-2011]Status: DisposedITAT Indore23 Jan 2024AY 2010-2011

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

Section 143(3)Section 271(1)(c)

section 253(5) of the Act which empowers the ITAT to admit an appeal after expiry of prescribed time, if there is a “sufficient cause” for not presenting appeal within prescribed time. We are also conscious of the landmark judgement of Hon’ble Supreme Court in Collector, Land Acquisition Vs Mst. Katiji and others

SHRI RAM BABU SINGH,INDORE vs. DCIT 1(1), BHOPAL

In the result appeal of the assessee is dismissed

ITA 328/IND/2023[2010-11]Status: DisposedITAT Indore23 Jul 2024AY 2010-11

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Ram Babu Singh, Dcit-1(1) C/O Sv Agrawal & Associates, Bhopal Dadi Dham, 24, Joy Builders Colony, Vs. Near Rafael Tower, Old Palasia, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aelps9945K Assessee By S/Shri Ashish Goyal & N.D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 15.05.2024 & 03.07.2024 Date Of Pronouncement 23 .07.2024

Section 250Section 271(1)(c)Section 80I

condonation of delay and carefully perused the contents of the affidavit filed by the assessee. The assessee has explained the cause of delay in para 2 to 5 of affidavit as under: 2. Accordingly, I preferred an appeal before the Ld. CIT(A) challenging the penalty of Rs. 55,00,000/- levied by the Assessing Officer under section

PRATHMIK KRASHI SAKH SAHKARI SAMITI PEEKLON,VIDHISHA vs. ACIT, VIDHISHA

In the result, the appeal is dismissed

ITA 130/IND/2024[2015-16]Status: DisposedITAT Indore19 Jul 2024AY 2015-16

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

Section 249(2)Section 69A

10. It is noted that the appellant is an AOP and its books of accounts were audited. Then it is not clear what other necessary documents were being gathered and also it is seen that no documents explaining cash credits were produced during the appeal proceedings. From the above it reveals that the appellant has not produced sufficient cause which

PRATHMIK KRASHI SAKH SAHKARI SAMITI PEEKLON,,VIDHISHA vs. ACIT, VIDHISHA

In the result, the appeal is dismissed

ITA 131/IND/2024[2016-17]Status: DisposedITAT Indore19 Jul 2024AY 2016-17

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

Section 249(2)Section 69A

10. It is noted that the appellant is an AOP and its books of accounts were audited. Then it is not clear what other necessary documents were being gathered and also it is seen that no documents explaining cash credits were produced during the appeal proceedings. From the above it reveals that the appellant has not produced sufficient cause which

ABDE ALI,INDORE vs. ITO BURHANPUR, BURHANPUR

In the result the “Impugned order” is set aside as and by

ITA 647/IND/2025[2017-18]Status: DisposedITAT Indore06 Mar 2026AY 2017-18

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

Section 147Section 246ASection 250Section 253Section 69A

14 you have mentioned that there is no delay in filing the appeal as in column no. 2(c) of Form No. 35 1.e. 'Date of service of Order/Notice of Demand, you have mentioned the date of service as 21.09.2023. The assessment order was passed under faceless proceedings and was digitally issued to the appellant well in lime. However

ABDE ALI,INDORE vs. ITO , BURHANPUR

In the result the “Impugned order” is set aside as and by

ITA 648/IND/2025[2017-18]Status: DisposedITAT Indore06 Mar 2026AY 2017-18

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

Section 147Section 246ASection 250Section 253Section 69A

14 you have mentioned that there is no delay in filing the appeal as in column no. 2(c) of Form No. 35 1.e. 'Date of service of Order/Notice of Demand, you have mentioned the date of service as 21.09.2023. The assessment order was passed under faceless proceedings and was digitally issued to the appellant well in lime. However

M/S HOPE TEXTILES LTD.,INDORE vs. THE ACIT 5(1), INDORE

In the result, all the appeals filed by the assessee are dismissed

ITA 696/IND/2016[1973-74]Status: DisposedITAT Indore19 Nov 2019AY 1973-74

Bench: Shri Kul Bharat & Shri Manish Borad

Section 119(2)(c)Section 154Section 244Section 40A(7)

condonation of delay in depositing the balance amount, thereafter the application remained pending before CBDT due to procedural steps. Invariably CBDT sought response of department to this application which was also delayed and in any event the delay in the matter due to pendency of application before CBDT could not be said to be delay on the part the appellant

M/S HOPE TEXTILES LTD.,INDORE vs. THE ACIT 5(1), INDORE

In the result, all the appeals filed by the assessee are dismissed

ITA 698/IND/2016[1975-76]Status: DisposedITAT Indore19 Nov 2019AY 1975-76

Bench: Shri Kul Bharat & Shri Manish Borad

Section 119(2)(c)Section 154Section 244Section 40A(7)

condonation of delay in depositing the balance amount, thereafter the application remained pending before CBDT due to procedural steps. Invariably CBDT sought response of department to this application which was also delayed and in any event the delay in the matter due to pendency of application before CBDT could not be said to be delay on the part the appellant

M/S HOPE TEXTILES LTD.,INDORE vs. THE ACIT 5(1), INDORE

In the result, all the appeals filed by the assessee are dismissed

ITA 697/IND/2016[1974-75]Status: DisposedITAT Indore19 Nov 2019AY 1974-75

Bench: Shri Kul Bharat & Shri Manish Borad

Section 119(2)(c)Section 154Section 244Section 40A(7)

condonation of delay in depositing the balance amount, thereafter the application remained pending before CBDT due to procedural steps. Invariably CBDT sought response of department to this application which was also delayed and in any event the delay in the matter due to pendency of application before CBDT could not be said to be delay on the part the appellant

M/S. M. LODHA IMPEX,RATLAM vs. THE ITO-1, RATLAM

In the result, the appeal of the assessee is partly allowed

ITA 185/IND/2016[2000-01]Status: DisposedITAT Indore27 Jun 2018AY 2000-01

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 185/Ind/2016 "नधा"रणवष" / Assessment Year: 2000-01 M/S.M.Lodha Impex, Vs. Income-Tax Officer, 117-118, Manak Chowk, Ward 1, Ratlam. Ratlam.

For Appellant: Shri Satiksh Solanki, DRFor Respondent: 29.05.2018
Section 119(1)(b)Section 119(2)(b)Section 142Section 143(2)Section 143(3)Section 154Section 234A

10,00,000 in respect of CsIT for anyone assessment year; The income of the assessee is not assessable in (b) the hands of any other person under any of the provisions of the Act; and (c) No interest will be admissible on the belated refund claims. 6. At the time of considering the case under the provisions of section

AMIT VYAS,UJJAIN vs. INCOME TAX OFFICER 2(1), UJJAIN , UJJAIN

Appeal is allowed for statistical purpose

ITA 510/IND/2023[2015-16]Status: HeardITAT Indore06 Sept 2024AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2015-16 Shri Amit Vyas, Income-Tax Officer, 103, Raghukul Apartment, 2(1), बनाम/ Kshpanak Marg, Ujjain Vs. Ujjain (Assessee/Appellant) (Revenue/Respondent) Pan: Aefpv4664L Assessee By Shri Milind Wadhwani, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 04.09.2024 Date Of Pronouncement 09.09.2024

Section 143(1)Section 143(2)Section 143(3)Section 249(2)Section 249(3)

section 249 of the Act as both the provisions stipulate that after expiry of stipulated period of limitation as per provisions of the relevant Act, if the court satisfied that there was a “sufficient cause” for non-representing the appeal within prescribed period, then the appeal may be admitted for hearing on merits by condoning the delay.” 6.3 Further

PROF. RAJENDRA SINGH SHIKSHAN SAMITI,MANDSAUR vs. DCIT, CPC, BENGALURU AND ITO (EXEMPTION), UJJAIN, UJJAIN

In the result, the appeal filed by the assessee is allowed

ITA 417/IND/2024[2018-19]Status: DisposedITAT Indore23 Apr 2025AY 2018-19

Bench: Sh. Bhagirath Mal Biyani & Sh. Udayan Dasgupta

For Appellant: S/Sh. Apurva Mehta & Rajesh Mehta, ARs
Section 10Section 12ASection 143Section 143(1)Section 250

condone the delay of 14 days and admit the appeal for hearing on merits. 5. The grounds of appeal taken by the assessee in Form 36 are as follows: “1. On the facts and in the circumstances of the case and in law, the Ld. Additional / Joint Commissioner of Income Tax (Appeals)-1, Nashik

MOHAN BHAWNANI,INDORE vs. ITO (INTERNATIONAL TAXATION & TRANSFER PRICING), BHOPAL

In the result appeals of the assessee for Assessment Year

ITA 80/IND/2019[2014-15]Status: DisposedITAT Indore20 Feb 2020AY 2014-15

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 143(3)Section 154Section 234ASection 234BSection 271(1)Section 69

Section (2) of the Act, Ld. CIT(A) was not convinced and he rejected the request for condonation of delay and dismissed all the three appeals. Ld. Counsel for the assessee requested that primarily Ground No. 2 & 3 may please be taken which pertains to passing of ex-parte order by Ld. CIT(A) by not condoning the delay

MOHAN BHAWNANI,INDORE vs. ITO (INTERNATIONAL TAXATION & TRANSFER PRICING), BHOPAL

In the result appeals of the assessee for Assessment Year

ITA 78/IND/2019[2014-15]Status: DisposedITAT Indore20 Feb 2020AY 2014-15

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 143(3)Section 154Section 234ASection 234BSection 271(1)Section 69

Section (2) of the Act, Ld. CIT(A) was not convinced and he rejected the request for condonation of delay and dismissed all the three appeals. Ld. Counsel for the assessee requested that primarily Ground No. 2 & 3 may please be taken which pertains to passing of ex-parte order by Ld. CIT(A) by not condoning the delay