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7 results for “condonation of delay”+ Section 227clear

Sorted by relevance

Karnataka172Mumbai112Ahmedabad68Delhi53Chennai43Bangalore40Chandigarh38Kolkata33Jaipur26Hyderabad18Pune17Surat14Cuttack14Cochin8Visakhapatnam8Raipur7Indore7Guwahati6Lucknow5Amritsar5Rajkot5Allahabad4Nagpur4SC2Jabalpur1Andhra Pradesh1Dehradun1A.K. SIKRI N.V. RAMANA1Kerala1Rajasthan1Telangana1

Key Topics

Section 2446Section 143(3)6Section 1476Section 271A6Section 1544Section 143(2)4Addition to Income4Section 40A(7)3Section 119(2)(c)

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

3
Disallowance3
Condonation of Delay3
Penalty2
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

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. 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

227 held that" It is the duty of the functionaries under the IT act to -: 11 :- M.LODHA IMPEX,RATLAM. implement the provisions of the act in accordance with law. A return filed is bound to be processed by the Income tax authorities within the reasonable time. Section 119(2)(b) of the act cannot relieve the authorities from the obligation

DCIT-4(1), INDORE, INDORE vs. MARAL OVERSEAS LTD, KHARGONE

In the result, the “Impugned

ITA 569/IND/2025[1992-93]Status: DisposedITAT Indore27 Feb 2026AY 1992-93

Bench: Shri B.M. Biyani & Shri Paresh M Joshideputy Commissioner Of Maral Overseas Ltd. बनाम/ Income Tax- 4(1) Maral Srovar, V & Po, Vs. Indore Khalbujurg, Kasrawad, Khargone, Bhopal (Pan: Aaccm0230B) (Appellant) (Respondent) Assessee By Shri Satyajeet Goyal, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 03.02.2026 Date Of Pronouncement 27.02.2026

Section 143(3)Section 250Section 253

227 ITR 172). At this juncture we wish to point out that in the order passed u/s 143(3), a separate addition of Rs. 17,79,605/- was made by the AO in respect of interest earned on deposit of surplus fund not immediately required for the project. This addition was also confirmed by the Learned CIT (A). Coming

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

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