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27 results for “condonation of delay”+ Section 153clear

Sorted by relevance

Delhi367Chennai355Mumbai203Bangalore170Karnataka118Jaipur108Hyderabad102Chandigarh92Kolkata78Pune75Amritsar63Ahmedabad63Cochin40Visakhapatnam38Surat33Nagpur30Indore27Panaji17Kerala17Cuttack17Rajkot13Lucknow11Guwahati10Raipur9Telangana8Jodhpur7Dehradun7SC7Rajasthan5Calcutta4Orissa4Jabalpur3Andhra Pradesh3Allahabad2Varanasi2DIPAK MISRA R.K. AGRAWAL PRAFULLA C. PANT1Agra1Patna1

Key Topics

Section 143(3)33Section 14832Section 26320Section 14417Section 132(5)14Condonation of Delay13Limitation/Time-bar13Addition to Income11Reassessment

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 27 · Page 1 of 2

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Section 253(5)8
Section 132(1)8
Search & Seizure8

PITAMBER WADHWANI,INDORE vs. DCIT-1(1), INDORE, INDORE

Appeal is allowed for statistical purpose

ITA 513/IND/2025[2017-18]Status: DisposedITAT Indore23 Dec 2025AY 2017-18

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyaniassessment Year:2017-18 Pitamber Wadhwani, Dcit-1(1) 101, Saakaar Kunj, 3 Indore बनाम/ Shanti Nagar, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aacpw6714B Assessee By Shri Sandeep Garg, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 11.12.2025 Date Of Pronouncement 23.12.2025

Section 143(3)Section 154Section 249Section 250Section 253(5)

section 253(5) and the decision of Hon’ble Supreme Court, we take a judicious view, condone delay, admit appeal and proceed with hearing. 3. It further emerged during hearing that the CIT(A) has dismissed assessee’s first-appeal by passing following order: “Decision on Condonation of Delay: The facts of the case and the grounds raised

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

delay in filing of appeal are not condoned. All appeals are dismissed without admission. In the result, he 7 appeals are Dismissed. " Thereafter the appellant approached the Hon'ble ITAT, Indore against dismissal of seven appeals. Hon'ble ITAT, Indore bench. Indore decided the appeals on 30.04.2012 vide ITA No. 20- 2 for A.Ys

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

delay in filing of appeal are not condoned. All appeals are dismissed without admission. In the result, he 7 appeals are Dismissed. " Thereafter the appellant approached the Hon'ble ITAT, Indore against dismissal of seven appeals. Hon'ble ITAT, Indore bench. Indore decided the appeals on 30.04.2012 vide ITA No. 20- 2 for A.Ys

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

delay in filing of appeal are not condoned. All appeals are dismissed without admission. In the result, he 7 appeals are Dismissed. " Thereafter the appellant approached the Hon'ble ITAT, Indore against dismissal of seven appeals. Hon'ble ITAT, Indore bench. Indore decided the appeals on 30.04.2012 vide ITA No. 20- 2 for A.Ys

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

delay in filing of appeal are not condoned. All appeals are dismissed without admission. In the result, he 7 appeals are Dismissed. " Thereafter the appellant approached the Hon'ble ITAT, Indore against dismissal of seven appeals. Hon'ble ITAT, Indore bench. Indore decided the appeals on 30.04.2012 vide ITA No. 20- 2 for A.Ys

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

delay in filing of appeal are not condoned. All appeals are dismissed without admission. In the result, he 7 appeals are Dismissed. " Thereafter the appellant approached the Hon'ble ITAT, Indore against dismissal of seven appeals. Hon'ble ITAT, Indore bench. Indore decided the appeals on 30.04.2012 vide ITA No. 20- 2 for A.Ys

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

delay in filing of appeal are not condoned. All appeals are dismissed without admission. In the result, he 7 appeals are Dismissed. " Thereafter the appellant approached the Hon'ble ITAT, Indore against dismissal of seven appeals. Hon'ble ITAT, Indore bench. Indore decided the appeals on 30.04.2012 vide ITA No. 20- 2 for A.Ys

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

delay in filing of appeal are not condoned. All appeals are dismissed without admission. In the result, he 7 appeals are Dismissed. " Thereafter the appellant approached the Hon'ble ITAT, Indore against dismissal of seven appeals. Hon'ble ITAT, Indore bench. Indore decided the appeals on 30.04.2012 vide ITA No. 20- 2 for A.Ys

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, 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 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

SMT SADHNA VOHRA,BHOPAL vs. ITO 1(3), BHOPAL

In the result, the appeal filed by the assessee is

ITA 735/IND/2018[2010-11]Status: DisposedITAT Indore18 Jul 2019AY 2010-11

Bench: Shri Kul Bharatassessment Year: 2010-11

Section 131Section 132Section 153CSection 69

delay of 7 days is condoned. Appeal is admitted for adjudication. 4. Ground No.1 is against legality of notice u/s 153C of the Act. Ld. Counsel for the assessee reiterated the submissions as made in the written submissions. It was submitted that the notice issued u/s 153C of the Act is invalid and void-ab-initio as there

ONEEL VERMA,NASHIK vs. ITO-5(1), BHOPAL

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 394/IND/2025[2009-10]Status: DisposedITAT Indore21 Jan 2026AY 2009-10

Bench: Shri Siddhartha Nautiyal (Judicial Member), Shri B.M. Biyani (Accountant Member)

For Appellant: Shri Devendra Jain, AdvFor Respondent: Shri Ashish Porwal, Sr. D.R
Section 142(1)Section 143(2)Section 144Section 147Section 148Section 250

condone the delay of 65 days in filing the appeal and admit the appeal for adjudication in the interest of justice. On Merits: 4. The brief facts of the case are that the assessee is an individual, regularly assessed to tax at Nashik, and had filed his return of income for Assessment Year 2009–10. The assessment was completed

M/S J.C.SHARMA & SONS,BHOPAL vs. PR CIT -2, BHOPAL

In the result, this appeal of assessee is allowed

ITA 299/IND/2020[2015-16]Status: DisposedITAT Indore14 Nov 2022AY 2015-16

Bench: Ms. Madhumita Roy & Shri B.M. Biyaniassessment Year: 2015-16 M/S. J.C. Sharma & Sons Pr. Cit -2 बनाम Bhopal Bhopal (Appellant / Assessee) (Respondent/ Revenue) /Vs. Pan: Aaefj 6447 L Assessee By Shri Ashish Goyal & Shri N.D. Patwa, Ars Revenue By Ms. Simran Bhuller, Cit-Dr Date Of Hearing 29.09.2022 Date Of Pronouncement 14.11.2022 आदेश / O R D E R

Section 143(2)Section 143(3)Section 263

condone the delay and proceed for hearing of appeal. 4. Briefly stated the facts are such that the assessee-firm is engaged in real-estate business. It filed return of income of the relevant AY 2015-16 on 27.09.2015 declaring a total income of Rs. 39,94,050/-. The case was selected for “Limited Scrutiny” and statutory notices were issued

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

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 of parties and are being disposed of by this consolidated order for the sake of convenience, brevity and clarity. 4. The background facts leading to these appeals are such that the asesesee was a director

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

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 of parties and are being disposed of by this consolidated order for the sake of convenience, brevity and clarity. 4. The background facts leading to these appeals are such that the asesesee was a director

AARAMBH FOUNDATION,INDORE vs. THE CIT EXEMPTION, BYHOPAL

In the result, appeal of the assessee is allowed

ITA 90/IND/2023[2021-2022]Status: DisposedITAT Indore04 Jan 2024AY 2021-2022

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniaarambh Foundation Cit-(Exemption) 220 Saket Nagar Bhopal Saket Nagar Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabaa 0609F Assessee By Shri Kunal Agrawal Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.12.2023 Date Of Pronouncement 04.01.2024

Section 12A

delay of 93 days in filing the appeal is condoned. The assessee has raised following grounds of appeal: “1. The Ld. CIT grossly erred in issuing order rejecting application for registration under section 12AB of the Act. 2. The Ld. CIT grossly erred on facts and also in law by considering charitable activities as commercial activities and rejecting application

JABBAR KHAN,DEWAS vs. CIT , UJJAIN

In the result, this appeal of assessee is allowed

ITA 136/IND/2020[2009-10]Status: DisposedITAT Indore20 Oct 2022AY 2009-10

Bench: Ms. Madhumita Roy & Shri B.M. Biyaniassessment Year: 2009-10 Jabbar Khan, Pr. Cit, Village-Siya, Tehsil-Dewas बनाम/ Ujjain Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Cndpk 0362 H Assessee By Shri Ashok Mahajan, Ar Revenue By None Date Of Hearing 26.09.2022 Date Of Pronouncement 20.10.2022

Section 143(3)Section 147Section 148Section 263

delay is condoned and the appeal is proceeding for hearing. 4. Briefly stated the facts are such that the revenue received an information from AIR that the assessee had made cash-deposit over Rs. 10 lack in bank account during F.Y. 2008-09 relevant to the AY 2009-10 under consideration. Ld. AO formed a belief that the impugned cash

ADIM JATI SEWA SAHKARI SAMITI MYDT JOBAT,ALIRAJPUR vs. FACELESS ASSESSMENT OFFICER, ALIRAJPUR

ITA 663/IND/2025[2020-21]Status: DisposedITAT Indore27 Mar 2026AY 2020-21

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiadim Jati Sewa Sahkari Samiti National Faceless बनाम/ Mydt., Assessment Centre Vs. 01, Jobat, Jobat, Delhi Alirajpur (Assessee/Appellant) (Revenue/Respondent) Pan: Aaala0577E Assessee By Shri P.D. Nagar, Ar Revenue By Shri Ashish Porwal, Sr. Dr

Section 143(3)Section 253(5)Section 80P(2)(d)Section 80P(4)

condone delay, admit appeal and proceed with hearing. 4. The assessee is a co-operative society engaged in business of providing credit facilities to its members. For AY 2020-21, the assessee filed return declaring total income of Rs. 40/-. In the return of income so filed, the assessee claimed deduction