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15 results for “condonation of delay”+ Section 112clear

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Key Topics

Section 271(1)(c)11Condonation of Delay11Section 143(3)9Addition to Income8Penalty8Disallowance7Section 2505Section 1445Section 263

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

112 days, and the first appeal before the CIT(A) was delayed by 508 days. The assessee cited reasons such as pregnancy, misguidance by counsel, and the COVID-19 pandemic for the delays.", "held": "The Tribunal condoned the delay in filing the present appeal as well as the first appeal before the CIT(A), finding sufficient cause

M/S PHOENIX DEVCONS PVT. LTD.,INDORE vs. THE ACIT4 (1), INDORE

ITA 280/IND/2021[2008-09]Status: DisposedITAT Indore30 Aug 2022AY 2008-09

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyani(Conducted Through Virtual Court)

Section 143(3)
5
Section 69A4
Section 1484
Section 2543
Section 254
Section 271(1)(c)

section 253(5) of the Income-tax Act, 1961, we hereby condone the delay in filing present appeals and proceed to adjudicate on merits. Facts in brief: 6. The assessee filed return of AY 2008-09 and AY 2009-10 at a total income of Rs. Nil and Rs. Nil respectively, which were originally assessed vide 1st assessment-order dated

M/S PHOENIX DEVCONS PVT. LTD.,INDORE vs. THE ACIT4 (1), INDORE

ITA 281/IND/2021[2009-10]Status: DisposedITAT Indore30 Aug 2022AY 2009-10

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyani(Conducted Through Virtual Court)

Section 143(3)Section 254Section 271(1)(c)

section 253(5) of the Income-tax Act, 1961, we hereby condone the delay in filing present appeals and proceed to adjudicate on merits. Facts in brief: 6. The assessee filed return of AY 2008-09 and AY 2009-10 at a total income of Rs. Nil and Rs. Nil respectively, which were originally assessed vide 1st assessment-order dated

M/S PHOENIX DEVCONS PVT. LTD.,INDORE vs. THE ACIT4 (1), INDORE

ITA 279/IND/2021[2008-09]Status: DisposedITAT Indore30 Aug 2022AY 2008-09

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyani(Conducted Through Virtual Court)

Section 143(3)Section 254Section 271(1)(c)

section 253(5) of the Income-tax Act, 1961, we hereby condone the delay in filing present appeals and proceed to adjudicate on merits. Facts in brief: 6. The assessee filed return of AY 2008-09 and AY 2009-10 at a total income of Rs. Nil and Rs. Nil respectively, which were originally assessed vide 1st assessment-order dated

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

THE ACIT, CENTRAL-1, INDORE vs. M/S SURYA INFRA VENTURE PVT. LTD., INDORE

ITA 232/IND/2021[2012-13]Status: DisposedITAT Indore24 Nov 2022AY 2012-13

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

Section 143(3)Section 37Section 40A(3)Section 40a

condoned. 5 Surya Infraventure ITA 216 of 2021 and others 5. Brief facts as culled out from the records are that the assessee is a private limited company engaged in the business of government works contract for construction of roads. The income-tax return of the assessee for the A.Y. 2010-11 was filed on 15.10.2010 declaring total income

THE AIT,ENTRAL-1, INDORE vs. SURYA INFRAVENTURE P LTD, INDORE

ITA 217/IND/2021[201-13]Status: DisposedITAT Indore24 Nov 2022

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

Section 143(3)Section 37Section 40A(3)Section 40a

condoned. 5 Surya Infraventure ITA 216 of 2021 and others 5. Brief facts as culled out from the records are that the assessee is a private limited company engaged in the business of government works contract for construction of roads. The income-tax return of the assessee for the A.Y. 2010-11 was filed on 15.10.2010 declaring total income

THE ACIT, CIRCLE 2(1), INDORE vs. M/S SURYA INFRA VENTURE PVT. LTD., INDORE

ITA 216/IND/2021[2010-11]Status: DisposedITAT Indore24 Nov 2022AY 2010-11

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

Section 143(3)Section 37Section 40A(3)Section 40a

condoned. 5 Surya Infraventure ITA 216 of 2021 and others 5. Brief facts as culled out from the records are that the assessee is a private limited company engaged in the business of government works contract for construction of roads. The income-tax return of the assessee for the A.Y. 2010-11 was filed on 15.10.2010 declaring total income

ABHAY KUMAR JAIN,RAISEN vs. PR CIT -2 , BHOPAL

In the result, this appeal of Assessee is allowed

ITA 198/IND/2021[2015-16]Status: DisposedITAT Indore30 Sept 2022AY 2015-16

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2015-16 Abhay Kumar Jain, Pr. Cit-2 Old Bus Stand, Begumganj बनाम/ Bhopal Raisen Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Afqpj 0679 F Assessee By Shri Ashish Goyal, Ar Revenue By None Date Of Hearing 25.08.2022 Date Of Pronouncement 30.09.2022

Section 143(3)Section 263

delay, we are persuaded to condone the same and the appeal is proceeded for hearing. 4. By means of various grounds raised in appeal-memo, which we do not reproduce for the sake of brevity, the only grievance of assessee is that the revision-order passed Ld. PCIT u/s 263 alleging the assessment-order passed u/s 143(3) as erroneous

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

condone the delay of 10 days in filing the present appeal. 4. The assessee has raised following grounds of appeal: 1.That on the facts and in the circumstances of the case and in law, the Ld. CIT(A) erred in confirming the levy of penalty under section 271(1)(c) of the Act of Rs. 55,00,000/- even when

SMT. KAVITA SACHDEV,INDORE vs. ITO-3(4), INDORE, INDORE

In the result, the appeal of the assessee is allowed

ITA 255/IND/2023[2011-12]Status: DisposedITAT Indore16 May 2024AY 2011-12

Bench: Shri Vijay Pal Rao & Shrib.M. Biyaniassessment Year : 2011-12 Smt. Kavita Sachdev, Income-Tax Officer, 112,Jairampur Colony, 3(4), बनाम/ Indore. Indore. Vs. (Assessee / Appellant) (Revenue / Respondent) Pan : Arcps6793D Assessee By Shri Milind Wadhwani, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 14.05.2024 Date Of Pronouncement 16.05.2024

Section 147Section 148Section 271(1)(c)

112,Jairampur Colony, 3(4), बनाम/ Indore. Indore. Vs. (Assessee / Appellant) (Revenue / Respondent) PAN : ARCPS6793D Assessee by Shri Milind Wadhwani, CA Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 14.05.2024 Date of Pronouncement 16.05.2024 आदेश/O R D E R Per Vijay Pal Rao, JM: This appeal by the assessee is directed against the order dated 28th November

SURESH KUMAR,MANAS BHAWAN, RNT MARG, INDORE vs. ITO, BURHANPUR, INDORE

In the result we are of the considered

ITA 369/IND/2025[2013-14]Status: DisposedITAT Indore22 Jan 2026AY 2013-14

Bench: Shri B.M. Biyani & Shri Paresh M Joshisuresh Kumar, Ito –Burhanpur. बनाम/ 112, Manas Bhawan, Vs. 11 Rnt Marg, Indore (Pan: Eekps7728B) (Appellant) (Respondent) Assessee By Shri Pankaj Shah & Soumya Bumb, Cas Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 13.01.2026 Date Of 22.01.2026 Pronouncement आदेश/ O R D E R

Section 133(6)Section 139(1)Section 142(1)Section 147Section 148Section 250Section 253Section 69A

112, Manas Bhawan, Vs. 11 RNT Marg, Indore (PAN: EEKPS7728B) (Appellant) (Respondent) Assessee by Shri Pankaj Shah & Soumya Bumb, CAs Revenue by Shri Ashish Porwal, Sr.DR Date of Hearing 13.01.2026 Date of 22.01.2026 Pronouncement आदेश/ O R D E R Per Paresh M Joshi, J.M.: This is an Appeal filed by the Assessee under section 253 of the income

DCIT,CENTRAL-1, INDORE vs. SHRI RAKESH KUMAR AGRAWAL, MHOW

ITA 65/IND/2021[2012-13]Status: DisposedITAT Indore11 Mar 2022AY 2012-13

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing

Section 143Section 144

delay in filing the appeals is condoned in view of Covid-19 restrictions. As submitted by the Ld. Counsel for the assessee and as also concurred with by the Ld. Departmental Representative that the issues raised in all these appeals are common and inter-linked and as also, are arising out of the similar facts, for the sake of convenience

DCIT,CENTRAL-1, INDORE vs. SHRI RAKESH KUMAR AGRAWAL, MHOW

ITA 64/IND/2021[2011-12]Status: DisposedITAT Indore11 Mar 2022AY 2011-12

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing

Section 143Section 144

delay in filing the appeals is condoned in view of Covid-19 restrictions. As submitted by the Ld. Counsel for the assessee and as also concurred with by the Ld. Departmental Representative that the issues raised in all these appeals are common and inter-linked and as also, are arising out of the similar facts, for the sake of convenience

DCIT,CENTRAL-1, INDORE vs. SHRI RAKESH KUMAR AGRAWAL, MHOW

ITA 66/IND/2021[2013-14]Status: DisposedITAT Indore11 Mar 2022AY 2013-14

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing

Section 143Section 144

delay in filing the appeals is condoned in view of Covid-19 restrictions. As submitted by the Ld. Counsel for the assessee and as also concurred with by the Ld. Departmental Representative that the issues raised in all these appeals are common and inter-linked and as also, are arising out of the similar facts, for the sake of convenience