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30 results for “condonation of delay”+ Section 132(4)clear

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Key Topics

Section 14824Section 143(3)23Section 271(1)(c)22Section 26319Section 153A16Addition to Income16Section 14415Section 132(5)14Section 132

SMT. MEHA JAIN,JALGAON vs. DCIT (CENTRAL), BHOPAL

In the result, appeal of assessee is allowed

ITA 996/IND/2019[2008-09]Status: DisposedITAT Indore24 May 2023AY 2008-09

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanismt. Meha Jain Dcit(Central) 40, Jay Nagar, Jilha Peth Bhopal Vs. Jalgaon Maharashtra (Appellant / Assessee) (Respondent/ Revenue) Pan: Aeipj 3170 N Assessee By Shri P.D. Nagar, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 18.05.2023 Date Of Pronouncement 24.05.2023

Section 127Section 132(1)Section 143(3)Section 148Section 153A

delay of 30 days in filing present appeal is condoned. The assessee has raised following grounds of appeal: “1. The learned CIT(A) failed to consider and adjudicate upon the additional ground raised by the appellant that under the facts and circumstances of the case and in law, the impugned order passed u/s 147 r.w.s. 143(3) is in contravention

Showing 1–20 of 30 · Page 1 of 2

12
Reassessment10
Search & Seizure9
Limitation/Time-bar9

ANDRITZ HYDRO P LTD,BHOPAL vs. PR CIT-1, BHOPAL

ITA 199/IND/2020[2015-16]Status: DisposedITAT Indore29 Oct 2021AY 2015-16

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing

Section 115JSection 253Section 263

condone the delay and admit the appeal for adjudication on merits. 4. Brief facts of the case as culled out from the records are that the return of income for A.Y. 2014-15 was filed on 30.11.2014 declaring income of Rs.18,14,79,168/- which was set off entirely against the brought forward loss

BRAJENDRA SHARMA,BARWANI vs. INCOME TAX OFFICER, SENDHWA

In the result “impugned order” is set aside as and by way of remand back to the file of Ld

ITA 762/IND/2024[2012-13]Status: DisposedITAT Indore14 May 2025AY 2012-13
Section 115BSection 131Section 142(1)Section 143(2)Section 144Section 147Section 148Section 246ASection 250Section 253

132 days, accordingly we condone the delay and admit the appeal for hearing.\nBrajendra Sharma\nITA No. 762/Ind/2024 - A.Y.2012-13\n3.2 Thereafter the Ld. AR for and on behalf of the assessee interalia contended that the “impugned order” is illegal, bad in law and not proper. It is passed in violation of principles of natural justice. It should therefore

NARENDRA KUMAR MISHRA,BHOPAL vs. ITO-3(1), BHOPAL, BHOPAL

Appeal is partly allowed for statistical purpose

ITA 233/IND/2025[2020-21]Status: DisposedITAT Indore27 Feb 2026AY 2020-21
Section 143(3)Section 253(5)

section 253(5) and the decision of\nHon'ble Supreme Court, we take a judicious view, condone delay, admit\nappeal and proceed with hearing.\n4. The background facts leading to present appeal are as under:\n(i)\nThe assessee-individual is a differently-abled person. Originally, he\nwas a permanent employee of Central Govt. in the Department of\nTelecom

VIMAL TODI,INDORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, INDORE

Appeals are allowed

ITA 189/IND/2024[2013-14]Status: DisposedITAT Indore25 Oct 2024AY 2013-14

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

Section 132Section 153ASection 253(5)Section 269SSection 271D

section 253(5) and the Page 2 of 24 Shri Vimal Todi ITA Nos. 188 to 190/Ind/2024 - AY 2012-13 to 2014-15 decision of Hon’ble Supreme Court, we take a judicious view, condone delay, admit appeal and proceed with hearing. 3.Since the issue for adjudication in these appeals is identical; they were heard together at the request

VIMAL TODI,INDORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, INDORE

Appeals are allowed

ITA 190/IND/2024[2014-15]Status: DisposedITAT Indore25 Oct 2024AY 2014-15

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

Section 132Section 153ASection 253(5)Section 269SSection 271D

section 253(5) and the Page 2 of 24 Shri Vimal Todi ITA Nos. 188 to 190/Ind/2024 - AY 2012-13 to 2014-15 decision of Hon’ble Supreme Court, we take a judicious view, condone delay, admit appeal and proceed with hearing. 3.Since the issue for adjudication in these appeals is identical; they were heard together at the request

ACIT1(1), BHOPAL vs. SHRI ASHOK GOYAL, BHOPAL

Appeal are allowed

ITA 346/IND/2020[1990-91]Status: DisposedITAT Indore26 Nov 2021AY 1990-91

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad

Section 132(1)Section 132(5)Section 144Section 148

132(5) of the Act, attachment of immovable property and issue of notice u/s 148 for the A.Y. 1986-87 to 1992- 93. Hon'ble Jurisdictional High Court vide order dated 05.10.1994 granted stay for the preceding under way initiated by issuance of notice u/s 148 of the Act dated 05.10.1993. This stay was further extended vide order dated

ACIT 1( 1 ), BHOPAL vs. SHRI ASHOK GOYAL, BHOPAL

Appeal are allowed

ITA 348/IND/2020[1992-93]Status: DisposedITAT Indore26 Nov 2021AY 1992-93

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad

Section 132(1)Section 132(5)Section 144Section 148

132(5) of the Act, attachment of immovable property and issue of notice u/s 148 for the A.Y. 1986-87 to 1992- 93. Hon'ble Jurisdictional High Court vide order dated 05.10.1994 granted stay for the preceding under way initiated by issuance of notice u/s 148 of the Act dated 05.10.1993. This stay was further extended vide order dated

ACIT 1(1), BHOPAL vs. SHRI ASHOK GOYAL, BHOPAL

Appeal are allowed

ITA 345/IND/2020[1989-90]Status: DisposedITAT Indore26 Nov 2021AY 1989-90

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad

Section 132(1)Section 132(5)Section 144Section 148

132(5) of the Act, attachment of immovable property and issue of notice u/s 148 for the A.Y. 1986-87 to 1992- 93. Hon'ble Jurisdictional High Court vide order dated 05.10.1994 granted stay for the preceding under way initiated by issuance of notice u/s 148 of the Act dated 05.10.1993. This stay was further extended vide order dated

ACIT(1), BHOPAL vs. SHRI ASHOK GOYAL, BHOPAL

Appeal are allowed

ITA 344/IND/2020[1988-89]Status: DisposedITAT Indore26 Nov 2021AY 1988-89

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad

Section 132(1)Section 132(5)Section 144Section 148

132(5) of the Act, attachment of immovable property and issue of notice u/s 148 for the A.Y. 1986-87 to 1992- 93. Hon'ble Jurisdictional High Court vide order dated 05.10.1994 granted stay for the preceding under way initiated by issuance of notice u/s 148 of the Act dated 05.10.1993. This stay was further extended vide order dated

THE ACIT 1(1), BHOPAL vs. SHRI ASHOK GOYAL, BHOPAL

Appeal are allowed

ITA 343/IND/2020[1987-88]Status: DisposedITAT Indore26 Nov 2021AY 1987-88

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad

Section 132(1)Section 132(5)Section 144Section 148

132(5) of the Act, attachment of immovable property and issue of notice u/s 148 for the A.Y. 1986-87 to 1992- 93. Hon'ble Jurisdictional High Court vide order dated 05.10.1994 granted stay for the preceding under way initiated by issuance of notice u/s 148 of the Act dated 05.10.1993. This stay was further extended vide order dated

ACIT 1(1), BHOPAL vs. SHRI ASHOK GOYAL, BHOPAL

Appeal are allowed

ITA 342/IND/2020[1986-87]Status: DisposedITAT Indore26 Nov 2021AY 1986-87

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad

Section 132(1)Section 132(5)Section 144Section 148

132(5) of the Act, attachment of immovable property and issue of notice u/s 148 for the A.Y. 1986-87 to 1992- 93. Hon'ble Jurisdictional High Court vide order dated 05.10.1994 granted stay for the preceding under way initiated by issuance of notice u/s 148 of the Act dated 05.10.1993. This stay was further extended vide order dated

THE ACIT 1 (1), BHOPAL vs. SHRI ASHOK GOYAL, BHOPAL

Appeal are allowed

ITA 347/IND/2020[1991-92]Status: DisposedITAT Indore26 Nov 2021AY 1991-92

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad

Section 132(1)Section 132(5)Section 144Section 148

132(5) of the Act, attachment of immovable property and issue of notice u/s 148 for the A.Y. 1986-87 to 1992- 93. Hon'ble Jurisdictional High Court vide order dated 05.10.1994 granted stay for the preceding under way initiated by issuance of notice u/s 148 of the Act dated 05.10.1993. This stay was further extended vide order dated

SHRI JANKILAL,UJJAIN vs. PCIT-1, INDORE

ITA 175/IND/2022[2017-18]Status: DisposedITAT Indore18 Apr 2023AY 2017-18

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2017-18 Jankilal Pr.Cit-1 बनाम/ 12, Chimanganj Mandi Indore Agar Road, Ujjain Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Aczpj 2632 A Assessee By Shri Manoj Fadnis, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 08.02.2023 Date Of Pronouncement 18.04.2023

Section 143(3)Section 201Section 201(1)Section 263Section 40Section 80I

condone the delay and proceed for hearing. 4. Briefly stated the facts are such that the assessee submitted return of income of relevant AY 2017-18 on 31.10.2017 which was subjected to scrutiny assessment. Finally, the Ld. AO completed the assessment u/s 143(3) at the returned income. Subsequently, the Ld. PCIT examined the record of assessment-proceeding and viewed

KHOJEMA BOHRA,INDORE vs. INCOME TAX OFFICER, NFAC, DELHI

Appeals are allowed

ITA 812/IND/2024[2014-2015]Status: DisposedITAT Indore22 Jan 2026AY 2014-2015
Section 115BSection 147Section 250Section 253Section 271(1)(c)Section 68

condone the delay as assessee has\nshown sufficient\ncause. The delay is bonafide too.\nAccordingly we admit the appeal. The Ld. AR submitted that\nthe issue under second appeal of addition is a covered issue\nby several orders & decisions of this Tribunal. The same may\nbe noted. Per contra the Ld. DR appearing for & on behalf of\nthe Revenue contended

NIRMAL RAMTANI,BHOPAL vs. DCIT-CENTRAL-1, BHOPAL, BHOPAL

Appeals are allowed for statistical purpose

ITA 634/IND/2025[2015-2016]Status: HeardITAT Indore09 Jan 2026AY 2015-2016
Section 153ASection 153DSection 246ASection 250Section 253

delay is\nnot abnormal. It is not deliberate. Hence we condone the\ndelay as sufficient cause is shown. Accordingly we admit the\nAppeal.\n3.2 The Id. AR then submitted that search and seizure action\nunder section 132 of the Income Tax Act 1961 was\nconducted on 04.08.2017 at premises belonging to Pradeep\nSaraiya and associates. This group is mainly engaged

KESHAV KUMAR NACHANI,INDORE vs. DCIT-1(1), INDORE, INDORE

Accordingly, we are inclined to reject the condonation request and\nwe do so. Consequently, the appeal of AY 2010-11 is dismissed in\nlimine as being time-barred

ITA 162/IND/2025[2009-10]Status: DisposedITAT Indore28 Nov 2025AY 2009-10
Section 132Section 143(3)Section 153ASection 271Section 271(1)Section 271(1)(c)Section 274

4) CIT(A)\n(5) Departmental Representative\n(6) Guard File\nBy order\nSr. Private Secretary\nIncome Tax Appellate Tribunal\nIndore Bench", "summary": { "facts": "Three appeals were filed by the assessee against penalty orders for AYs 2009-10, 2010-11, and 2012-13. The penalties were imposed under Section 271(1)(c) of the Income Tax Act following search assessments

YOGESH SOOD,BHOPAL vs. INCOME TAX OFFICER-1(2), BHOPAL

Appeals are allowed for statistical purpose

ITA 424/IND/2025[2018-2019]Status: HeardITAT Indore09 Jan 2026AY 2018-2019
Section 132Section 147Section 148Section 69C

132(4) without providing a copy of\nStatement and affording an opportunity to Cross Examine Sh.\nSantosh Ramtani and as such the Re-assessment Order dated\n28.11.2022 is unlawful and void, which may please be quashed.\n05. That an addition of Rs. 50.00 Lakhs made in the hands of\nAppellant u/s 69 on the basis of Cock and Bull story

NEEL KUMAR AJMERA ,INDORE vs. THE A.C.I.T 4 (1), INDORE

Appeal is allowed for statistical purpose

ITA 234/IND/2024[2008-09]Status: DisposedITAT Indore22 Sept 2025AY 2008-09
Section 132Section 153ASection 254

132\nwas carried out and assessment u/s 153A was made upon assessee\nvide order dated 30.12.2011 at a total income of Rs.65,91,95,580/-.\nAggrieved by AO's order, the assessee carried matter in first-appeal.\nThereafter, both the revenue and assessee filed their respective\nappeals to ITAT, Indore bench registered as \"IT(SS)A No.\n183/Ind/2013

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)

condone the delay and admit the appeal for adjudication on merits. 3. Brief facts of the case as culled out from the records are that the assessee company is engaged in the Financial Assistance for industrial development and infrastructure. It declared total loss at Rs.1,55,62,351/- in the return filed on 30.09.2015. The case was selected for limited