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14 results for “condonation of delay”+ Section 210clear

Sorted by relevance

Mumbai137Karnataka133Chennai131Delhi60Kolkata58Bangalore55Ahmedabad47Jaipur40Pune31Surat22Hyderabad21Chandigarh19Indore14Cuttack12Dehradun11Visakhapatnam10Lucknow9Amritsar9Cochin7Jabalpur6Patna5Telangana5Guwahati5Raipur3Calcutta3Varanasi2Panaji2Rajasthan1Orissa1Himachal Pradesh1Andhra Pradesh1SC1

Key Topics

Section 143(3)10Addition to Income10Condonation of Delay10Disallowance8Section 2446Section 1476Section 271A6Penalty6Section 143(2)

M/S. M. LODHA IMPEX,RATLAM vs. THE ITO-1, RATLAM

In the result, the appeal of the assessee is partly allowed

ITA 185/IND/2016[2000-01]Status: DisposedITAT Indore27 Jun 2018AY 2000-01

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 185/Ind/2016 "नधा"रणवष" / Assessment Year: 2000-01 M/S.M.Lodha Impex, Vs. Income-Tax Officer, 117-118, Manak Chowk, Ward 1, Ratlam. Ratlam.

For Appellant: Shri Satiksh Solanki, DRFor Respondent: 29.05.2018
Section 119(1)(b)Section 119(2)(b)Section 142Section 143(2)Section 143(3)Section 154Section 234A

delay u/s 119(2)(b) to regularize the revised return. The revised return filed by the appellant was not regular return. The revised return has been regularized vide order u/s 119(2)(b) dated 17.01.2008. Therefore, from the date of filing of the revised return till the date of condonation the return remained as non est. The revised return came

5
Section 1544
Limitation/Time-bar4
Section 40A(7)3

M/S HOPE TEXTILES LTD.,INDORE vs. THE ACIT 5(1), INDORE

In the result, all the appeals filed by the assessee are dismissed

ITA 697/IND/2016[1974-75]Status: DisposedITAT Indore19 Nov 2019AY 1974-75

Bench: Shri Kul Bharat & Shri Manish Borad

Section 119(2)(c)Section 154Section 244Section 40A(7)

condonation of delay in depositing the balance amount, thereafter the application remained pending before CBDT due to procedural steps. Invariably CBDT sought response of department to this application which was also delayed and in any event the delay in the matter due to pendency of application before CBDT could not be said to be delay on the part the appellant

M/S HOPE TEXTILES LTD.,INDORE vs. THE ACIT 5(1), INDORE

In the result, all the appeals filed by the assessee are dismissed

ITA 696/IND/2016[1973-74]Status: DisposedITAT Indore19 Nov 2019AY 1973-74

Bench: Shri Kul Bharat & Shri Manish Borad

Section 119(2)(c)Section 154Section 244Section 40A(7)

condonation of delay in depositing the balance amount, thereafter the application remained pending before CBDT due to procedural steps. Invariably CBDT sought response of department to this application which was also delayed and in any event the delay in the matter due to pendency of application before CBDT could not be said to be delay on the part the appellant

M/S HOPE TEXTILES LTD.,INDORE vs. THE ACIT 5(1), INDORE

In the result, all the appeals filed by the assessee are dismissed

ITA 698/IND/2016[1975-76]Status: DisposedITAT Indore19 Nov 2019AY 1975-76

Bench: Shri Kul Bharat & Shri Manish Borad

Section 119(2)(c)Section 154Section 244Section 40A(7)

condonation of delay in depositing the balance amount, thereafter the application remained pending before CBDT due to procedural steps. Invariably CBDT sought response of department to this application which was also delayed and in any event the delay in the matter due to pendency of application before CBDT could not be said to be delay on the part the appellant

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

SIDDHI VINAYAK,INDORE vs. ITO-3(1), INDORE

Appeal is partly allowed

ITA 260/IND/2023[2015-16]Status: DisposedITAT Indore30 Apr 2024AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2015-16 Siddhi Vinayak, Income-Tax Officer, 210, Dhan Trident, 3(1), Satya Sai Square, Indore. बनाम/ Vijay Nagar, Vs. Indore. (Assessee/Appellant) (Revenue/Respondent) Pan: Accfs1664A Assessee By Shri Arpit Gaur, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Final Hearing 22.04.2024 Date Of Pronouncement 30.04.2024

Section 139(1)Section 143(3)Section 145Section 145(3)Section 44A

210, Dhan Trident, 3(1), Satya Sai Square, Indore. बनाम/ Vijay Nagar, Vs. Indore. (Assessee/Appellant) (Revenue/Respondent) PAN: ACCFS1664A Assessee by Shri Arpit Gaur, AR Revenue by Shri Ashish Porwal, Sr. DR Date of final hearing 22.04.2024 Date of Pronouncement 30.04.2024 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 13.02.2023 passed by learned

VIPUL JAIN,INDORE vs. THE INCOME TAX OFFICER, 5(2), INDORE, INDORE

In the result, appeal of the assessee is allowed for statistical purposes

ITA 431/IND/2023[2017-18]Status: DisposedITAT Indore29 Apr 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanivipul Jain Ito, 5(2) 18, Ganesh Colony, Rambag Indore Vs. Mp (Appellant / Assessee) (Respondent/ Revenue) Pan: Agnpj8206E Assessee By Shri S.N. Agrawal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 24.04.2024 Date Of Pronouncement 29.04.2024

Section 69A

delay of 129 days in filing the present appeal is condoned. 6. The assessee has raised following grounds of appeal: “1.That on the facts and in the circumstances of the case and in law, the Ld. CIT(A) erred in deciding the appeal ex-parte without giving proper opportunity of being heard to the appellant. 2 That on the facts

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 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, 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

M/S BHOPAL DUGDH SANGH SAHAKARI MY.DAIRY PLANT, BHOPAL vs. DCIT -1 (1) ,BHOPAL, BHOPAL

In the result, the appeal of assessee is partly allowed for statistical purposes

ITA 128/IND/2020[2012-13]Status: DisposedITAT Indore28 Jun 2022AY 2012-13

Bench: Shri Mahavir Prasad & Shri B.M. Biyani

For Appellant: Shri Ashish Goyal & N.D. Patva, ARsFor Respondent: Shri Amit Soni, Sr. D.R
Section 143(3)

condoned the delay and proceeded for hearing of the appeal. 3. The assessee submitted return of income declaring a total income of Rs. 5,41,76,780/-. The Ld. AO selected case for scrutiny, issued statutory A.Y. 2012-13 Page 3 of 15 notices and finally completed assessment by passing order u/s 143(3) of the Act whereby the total

JILA SAHAKARI KENDRIYA BANK MYDT,SEHORE, MP vs. COMMISIONER OF INCOME TAX (APPEALS), NFAC, DELHI

Appeal is partly allowed for statistical purposes

ITA 407/IND/2024[2014-15]Status: DisposedITAT Indore10 Apr 2026AY 2014-15

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2014-15 Jila Sahakari Kendriya Cit(A), Nfac, Delhi / Bank Mydt, Acit-3(1), Bhopal बनाम/ Sehore, M.P. Vs. (Assessee/Appellant) (Revenue/Respondent) Pan: Aaalj0022F Assessee By Shri Gagan Tiwari, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 26.02.2026 Date Of Pronouncement 10.04.2026

Section 143(2)Section 143(3)Section 36(1)(va)Section 36(1)(viia)Section 43B

delay in present appeal is condoned. 3. The background facts leading to present appeal are such that the assessee is a co-operative bank. For AY 2014-15, the assessee filed its return of income on 28.11.2014 declaring total income of Rs. 86,90,950/- and subsequently filed a revised return on 15.12.2014 declaring a total income

MOHAN KUMAR JAIN,VIDISHA vs. ITO-VIDISHA, VIDISHA

Appeals are allowed for statistical purpose

ITA 231/IND/2024[2017-18]Status: DisposedITAT Indore10 Jan 2025AY 2017-18

Bench: Shri Tr Senthil Kumar & Shri B.M. Biyani

Section 142(1)Section 147Section 148Section 271A

condonation request to CIT(A) stating that the assessment-order was received through speed-post but the appellant could not note down the date of service of order and also due to illiteracy of digital media and demise of tax consultant, the appeal could not be filed in time. However, the CIT(A) was not convinced with assessee’s submission

MOHAN KUMAR JAIN,VIDISHA vs. ITO-NFAC, DELHI

Appeals are allowed for statistical purpose

ITA 227/IND/2024[2017-18]Status: DisposedITAT Indore10 Jan 2025AY 2017-18

Bench: Shri Tr Senthil Kumar & Shri B.M. Biyani

Section 142(1)Section 147Section 148Section 271A

condonation request to CIT(A) stating that the assessment-order was received through speed-post but the appellant could not note down the date of service of order and also due to illiteracy of digital media and demise of tax consultant, the appeal could not be filed in time. However, the CIT(A) was not convinced with assessee’s submission