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

Sorted by relevance

Delhi371Chennai368Mumbai214Bangalore178Karnataka118Jaipur103Hyderabad90Kolkata90Chandigarh83Amritsar60Ahmedabad46Pune38Surat33Indore31Nagpur30Kerala17Cuttack17Panaji17Rajkot14Lucknow11Cochin10Telangana8Guwahati8Raipur8Visakhapatnam7Dehradun7Jodhpur7SC7Rajasthan5Orissa4Calcutta4Andhra Pradesh3Jabalpur3Patna2Allahabad2Varanasi2Agra1DIPAK MISRA R.K. AGRAWAL PRAFULLA C. PANT1

Key Topics

Section 143(3)34Section 14833Section 26320Section 14419Condonation of Delay15Section 132(5)14Limitation/Time-bar14Section 12A12Addition to Income

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 31 · Page 1 of 2

12
Section 253(5)11
Reassessment10
Section 132(1)8

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

SUNIL KUMAR MOOLCHANDANI,BHOPAL vs. ITO,1(2), BHOPAL

Appeal is allowed for statistical purpose

ITA 577/IND/2025[2014-15]Status: DisposedITAT Indore16 Dec 2025AY 2014-15
Section 147Section 250

153 days in\nfiling the appeal. There was no mala fide intention of the assessee for\nthus delay.\nThus, your honor in light of the above facts & circumstances of the case\nplease consider our humble submission to condone the delay in filling the\nsubject appeal and oblige.\nPlease do the needful and oblige\nThanking You,\nYours faithfully,\nShri Sunil Kumar

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)

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 for the period 01.12.1984 to 01.10.2000. Thereafter, w.e.f.\n01.10.2000, he was absorbed in BSNL, a public sector

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 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

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

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

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 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

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

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

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

SUBODHCHAND SONI,SENDHWA vs. AO AU NFAC DELHI, DELHI

Appeal is allowed for statistical purposes

ITA 892/IND/2024[2015-16]Status: DisposedITAT Indore16 Jul 2025AY 2015-16
Section 147Section 253(5)

153 days from 'date of order' to the 'date of filing' as\nper the details furnished in Form No. 36, hence this appeal is time-barred.\nLd. AR for assessee submitted that the assessee has filed an application for\ncondonation of delay supported by affidavit on stamp. Referring to contents\nof same, Ld. AR submitted that the assessee

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