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14 results for “condonation of delay”+ Section 163clear

Sorted by relevance

Chennai233Delhi109Karnataka100Mumbai81Raipur40Jaipur36Chandigarh36Ahmedabad28Kolkata27Hyderabad27Pune24Lucknow20Bangalore18Indore14Nagpur12Surat9Visakhapatnam7Varanasi7Patna6Telangana6Amritsar4Cochin4SC4Guwahati3Calcutta3Andhra Pradesh2Rajkot2Panaji2Jodhpur2Allahabad1Rajasthan1Orissa1Agra1

Key Topics

Section 143(3)15Condonation of Delay12Section 26310Section 1479Section 1446Addition to Income6Section 253(5)4Section 12A4Limitation/Time-bar

ANIL TURAKHIA,INDORE vs. ITO-5(1), INDORE, INDORE

Appeals are allowed for statistical purpose

ITA 595/IND/2025[2014-15]Status: DisposedITAT Indore19 Feb 2026AY 2014-15
Section 143(3)Section 144Section 147

163-174]\nSept 2024\nThen again the written submission has\nbeen filed by the appellant before the\nHon'ble DRT for the quashment of\nthe recovery proceedings.\nCopy of the written\nstatement is enclosed\n[PB 175-176]\nOct 2024\nFinal order of Hon'ble DRT\ndto1.10.2024 against assessee\nCopy of order is enclosed\n[PB 177-191]\nApril

ANIL TURAKHIA,INDORE vs. ITO-5(1), INDORE, INDORE

Appeals are allowed for statistical purpose

ITA 596/IND/2025[2014-15]Status: DisposedITAT Indore19 Feb 2026AY 2014-15
4
Disallowance4
Section 40A(3)3
Section 40a3
Section 143(3)
Section 144
Section 147

163-174]\nSept 2024\nCopy of the written\nstatement is enclosed\n[PB 175-176]\nOct 2024\nFinal order of Hon'ble DRT\nd t.01.10.2024 against assessee\nCopy of order is enclosed\n[PB 177-191]\nApril 2025\nDemand notice issued by the bank u/s\n13(2) (SARFAESI) Act, 2002\nd t.15.04.2025 for recovery of dues by\nthe appellant\nCopy

ANIL TURAKHIA,INDORE vs. ITO-5(1), INDORE, INDORE

Appeals are allowed for statistical purpose

ITA 593/IND/2025[2013-14]Status: DisposedITAT Indore19 Feb 2026AY 2013-14
Section 143(3)Section 144Section 147

163-174]\nSept 2024\nThen again the written submission has\nbeen filed by the appellant before the\nHon'ble DRT for the quashment of\nthe recovery proceedings.\nCopy of the written\nstatement is enclosed\n[PB 175-176]\nOct 2024\nFinal order of Hon'ble DRT\ndt.01.10.2024 against assessee\nCopy of order is enclosed\n[PB 177-191]\nApril

ANIL TURAKHIA,INDORE vs. ITO-5(1), INDORE, INDORE

Appeals are allowed for statistical purpose

ITA 594/IND/2025[2013-14]Status: DisposedITAT Indore19 Feb 2026AY 2013-14
Section 143(3)Section 144Section 147

163-174]\nSept 2024\nThen again the written submission has\nbeen filed by the appellant before the\nHon'ble DRT for the quashment of\nthe recovery proceedings.\nCopy of the written\nstatement is enclosed\n[PB 175-176]\nOct 2024\nFinal order of Hon'ble DRT\ndt.01.10.2024 against assessee\nCopy of order is enclosed\n[PB 177-191]\nApril

GOVERDHAN LAL YADAV,INDORE vs. INCOME TAX OFFICER-3(5), INDORE

Appeal is allowed

ITA 854/IND/2024[2015-16]Status: DisposedITAT Indore24 Jul 2025AY 2015-16

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year : 2015-16 Goverdhan Lal Yadav, Ito-3(5) 112/12, Nanda Nagar, Indore बनाम/ Opp. Anoop Takies, Vs. Indore (Revenue / Appellant) (Assessee / Respondent) Pan: Aaypy9432A Assessee By Shri Venus Rawka, Ar Revenue By Shri Anoop Singh, Cit-Dr Date Of Hearing 22.07.2025 Date Of Pronouncement 24.07.2025 आदेश/ O R D E R

Section 143(3)Section 253(5)Section 54B

condone delay, admit appeal and proceed with hearing. 3. The background facts leading to this appeal are such that the assessee-individual filed return of AY 2015-16 declaring a total income of Rs. Page 3 of 14 Goverdhan Lal Yadav ITA No. 854/Ind/2024- AY: 2015-16 49,130/-. In the return so filed, the assessee declared capital gain from

SMT PUSHPLATA CHANDRAWAT,INDORE vs. THE DCIT CPC , BANGLORE

In the result, the appeal of the assessee is dismissed

ITA 180/IND/2022[2018-19]Status: DisposedITAT Indore06 Apr 2023AY 2018-19

Bench: Shri.Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2018-19 Smt. Pushplata Chandrawat, V. The Deputy Commissioner Of Income Tax, Cpc, Bangalore. House No. 34-Bg, Scheme No. 74-C, Vijay Nagar, Indore Pan-Adapc8144L (Appellant) (Respondent) Assessee By: Anil Kumar Garg & Arpit Gaur, Ca Respondent By: Sh. Ashish Porwal, Sr. Dr Date Of Hearing: 01.03.2023 Date Of Pronouncement: 06.03.2023

For Appellant: Anil Kumar Garg & Arpit Gaur, CAFor Respondent: Sh. Ashish Porwal, Sr. DR
Section 12ASection 138Section 143(1)

condone the delay in filing the present appeal. The assessee has raised the following grounds: “1. That, the learned CIT(A) grossly erred, both on facts and in law, in upholding the action of the AO in making addition of Rs.3,81,960/-, which is quite unjustified, unwarranted, excessive, arbitrary and bad-in-law. 2a). That, the learned

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

SHRI BHAWANI SHANKAR PARASHAR,INDORE vs. THE DCIT/ACIT 1 (2), INDORE

In the result, appeal of assessee is allowed

ITA 411/IND/2022[2012-13]Status: DisposedITAT Indore21 Jun 2023AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Bhawani Shankar Pr. Cit-1 Prashar Indore 28, Lasudia Mori, Vijay Vs. Nagar, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Bgbpp 2475 G Assessee By Shri S.N. Agrawal, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 02.05.2023 Date Of Pronouncement 21.06.2023

Section 263

condoned the delay in filing the present appeal. The assessee has raised following grounds: “1. That on the facts and in the circumstances of the case and in law, the Ld Pr. CIT erred in setting-aside the order as passed by the Assessing Officer under section 143(3) r.w.s. 147 of the Income-Tax Act, 1961 by invoking

SCIENCE FORUM FOR RURAL DEVELOPMENT AND RESEARCH,GRAM MINDIA, SANVER ROAD vs. CIT(A), UJJAIN

ITA 340/IND/2024[2017-18]Status: DisposedITAT Indore17 Mar 2025AY 2017-18

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshiassessment Year: 2017-18

Section 10Section 12ASection 142(1)Section 250Section 253

Delay condoned. Matter admitted and taken up for hearing. 2. FACTUAL MATRIX 2.1 That an information was received in respect of assessee through AIMs module of TBA that the assessee during the period of demonetization from 09.11.2016 to 30.12.2016 had made cash deposits amounting to Rs.42,70,836/- in the bank accounts maintained by it. 2.2 That notices

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

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

M/S LAURELS SCHOOL AND MANAGEMENT INSTITUTION P.LTD.,INDORE vs. DCIT 1(1), INDORE

In the result, the appeal of the assessee is dismissed

ITA 137/IND/2022[2018-19]Status: DisposedITAT Indore06 Apr 2023AY 2018-19

Bench: Shri.Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2018-19 M/S. Laurels School & V. The Deputy Commissioner Of Income Tax, Cpc, Bangalore. Management Institutions Pvt. Ltd. 7, Press Complex, A.B. Road, Behind Dainik Bhaskar Press, Indore. Pan-Aaacl4970D (Appellant) (Respondent) Assessee By: Anil Kumar Garg & Arpit Gaur, Ca Respondent By: Sh. Ashish Porwal, Sr. Dr Date Of Hearing: 01.03.2023 Date Of Pronouncement: 06.04.2023

For Appellant: Anil Kumar Garg & Arpit Gaur, CAFor Respondent: Sh. Ashish Porwal, Sr. DR
Section 12ASection 138Section 143(1)Section 36(1)(va)

condone delay) and termination of proceedings.” 4. The limitation for filing the appeal in the present case was expired in the month of February, 2022 and the assessee has filed the present appeal on 25th May, 2022 but within the period of 90 as provided by the Hon’ble Supreme Court being extension of limitation for the cases where

NARAYAN SINGH NAYAK,JHABUA vs. THE ITO 2, RATLAM

ITA 42/IND/2023[2013-14]Status: DisposedITAT Indore04 Sept 2023AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2013-14 Shri Narayan Singh Nayak, Ito-2, बनाम/ 1, Ranu Colony, Ratlam Jhabua Vs. (Assessee / Appellant) (Revenue / Respondent) Pan: Abapn9853D Assessee By Shri Santosh Deshmukh & Shri Parth Jhavar, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 31.08.2023 Date Of Pronouncement 04.09.2023

Section 143(3)Section 144Section 147Section 263

condone delay and the appeal is proceeded for hearing. 4. Brief facts leading to present appeal are such that the original assessment of assessee was framed u/s 147 read with section 143(3) of the Act vide order dated 19.12.2016 passed by ITO, Jhabua [“Jhabua ITO”] at a total income of Rs. 5,24,890/-. Subsequently, the PCIT, Ujjain passed