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7 results for “condonation of delay”+ Section 206clear

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Key Topics

Section 26317Section 143(3)9Section 43B6Section 1484Addition to Income4Condonation of Delay3Limitation/Time-bar3Section 2532Section 250

M/S RANA & JOSHI BUILDTECH P LTD,INDORE vs. THE PCIT-1, BHOPAL

In the result, the appeal of the assessee is allowed

ITA 229/IND/2023[2015-16]Status: DisposedITAT Indore26 Sept 2024AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Rana & Joshi Buildtech Pr. Cit-1 Pvt. Ltd. Bhopal (Formerly Known As M/S Rana Buildtech Pvt. Ltd. ) Vs. 218 Civil Lines, Below Dainik Bhaskar Office Vidisha (Appellant / Assessee) (Respondent/ Revenue) Pan: Aafcr9858P Assessee By Shri S.N. Agrawal Ar Revenue By Shri Ram Kumar Yadav, Cit-Dr Date Of Hearing 11.09.2024 Date Of Pronouncement 26 .09.2024

Section 143(3)Section 263Section 271E

delay in filing the appeal is condoned. 5. The assesse has raised following grounds of appeal: 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 passed by the Assessing Officer by invoking the provisions of section 263 of the Income-Tax Act, 1961 even

SANTOSH CHATURVEDI,INDORE vs. DEPUTY COMMISSIONER OF INCOME TAX CPC, BHOPAL MADHYA PRADESH

2
Section 246A2
Section 249(2)2
Disallowance2

In the result, the appeal of the assessee is allowed for\nstatistical purpose

ITA 697/IND/2024[2019-2020]Status: DisposedITAT Indore22 Jul 2025AY 2019-2020
Section 143(1)Section 246ASection 249(2)Section 250Section 253Section 36(1)(va)Section 43B

condoning the delay in filing of appeal\nwithout properly appreciating the facts of the case.\n3. That the Ld. CIT erred in confirming the additions by way of\nadjustment while processing the return u/s.143(1) of Rs.\n1,45,55,100/- on account of contribution to provident fund, ESICGST\nwithout properly appreciating the facts of the case and submissions\nmade

SANTOSH CHATURVEDI,INDORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BHOPAL

In the result, the appeal of the assessee is allowed for\nstatistical purpose

ITA 693/IND/2024[2018-2019]Status: DisposedITAT Indore22 Jul 2025AY 2018-2019
Section 143(1)Section 246ASection 249(2)Section 250Section 253Section 36(1)(va)Section 43B

condoning the delay in filing of appeal\nwithout properly appreciating the facts of the case.\n3. That the Ld. CIT erred in confirming the additions by way of\nadjustment while processing the return u/s.143(1) of Rs.\n1,45,55,100/- on account of contribution to provident fund, ESICGST\nwithout properly appreciating the facts of the case and submissions\nmade

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

SHAKUNTALA DAGA,UJJAIN vs. ITO 2(2) UJJAIN, UJJAIN

In the result, the appeal filed by the assessee is allowed

ITA 251/IND/2021[2015-16]Status: DisposedITAT Indore28 Jul 2022AY 2015-16

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri Manish Dafria, A.RFor Respondent: Shri P. K. Mitra, CIT D.R
Section 143(3)Section 194CSection 263

condone the delay in preferring the appeal before us by the assessee. 4. The brief facts leading to the case is this that the assessment under Section 143(3) of the Act was completed on 23.05.2017 upon assessing income of the assessee at Rs. 12,57,250/- as against the returned income

MOJILAL RAJPUT,SHUJALPUR MANDI vs. ITO, SHAJAPUR

In the result, assessee’s appeal is allowed

ITA 21/IND/2022[2009-10]Status: DisposedITAT Indore06 Dec 2022AY 2009-10

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri Rajesh Mehta & Shri ApurvaFor Respondent: Shri P.K. Mitra, CIT-DR
Section 142(1)Section 143Section 143(3)Section 148Section 263Section 44ASection 80C

condone the delay in filing such appeals before us. ITA No. 21/Ind/2022 (A.Y. 2009-10):- 3. The brief facts leading to the case is this that the assessee, an individual, filed its return of income for the year under consideration on 30.09.2009 declaring income at Rs.1,76,580/- and agricultural income of Rs.1,40,576/-. On the basis

MOJILAL RAJPUT,SUJALPUR MANDI vs. THE ITO, SHAJAPUR

In the result, assessee’s appeal is allowed

ITA 20/IND/2022[2009-10]Status: DisposedITAT Indore06 Dec 2022AY 2009-10

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri Rajesh Mehta & Shri ApurvaFor Respondent: Shri P.K. Mitra, CIT-DR
Section 142(1)Section 143Section 143(3)Section 148Section 263Section 44ASection 80C

condone the delay in filing such appeals before us. ITA No. 21/Ind/2022 (A.Y. 2009-10):- 3. The brief facts leading to the case is this that the assessee, an individual, filed its return of income for the year under consideration on 30.09.2009 declaring income at Rs.1,76,580/- and agricultural income of Rs.1,40,576/-. On the basis