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14 results for “condonation of delay”+ Section 285clear

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Key Topics

Section 14821Section 14414Section 132(5)14Section 15413Limitation/Time-bar9Section 132(1)7Reassessment7Search & Seizure7Section 244

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)

285. Copy of this order is enclosed and marked as Annexure 5. 9. On the next day i.e. 2.12.2004 the duly signed appeals which had already been filed along with application for condonation of delay were allowed by CIT (A) holding that the appellant was entitled to interest on refund as per law. A copy of this order is marked

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

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

6
Section 12A6
Condonation of Delay5
Disallowance4
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)

285. Copy of this order is enclosed and marked as Annexure 5. 9. On the next day i.e. 2.12.2004 the duly signed appeals which had already been filed along with application for condonation of delay were allowed by CIT (A) holding that the appellant was entitled to interest on refund as per law. A copy of this order is marked

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)

285. Copy of this order is enclosed and marked as Annexure 5. 9. On the next day i.e. 2.12.2004 the duly signed appeals which had already been filed along with application for condonation of delay were allowed by CIT (A) holding that the appellant was entitled to interest on refund as per law. A copy of this order is marked

VIJAY KUMAR PAREKH,INDORE vs. WARD1(1) INDORE, INDORE

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

ITA 549/IND/2023[2013-14]Status: DisposedITAT Indore24 Apr 2024AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanivijay Kumar Parekh Ito-Ward -1(1) 406-407 Apollo Tower, 2Mg Indore Road Vs. Indore-452001 (Appellant / Assessee) (Respondent/ Revenue) Pan: Afkpp 3277M Assessee By Shri Abhinava Jain & Sudhir Padliya, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.04.2024 Date Of Pronouncement 24.04.2024

Section 143(1)Section 154Section 249Section 70

285 days in preferring the appeal could not be condoned. It was held that the condonation of delay was not justified on facts and evidence of the case. As rightly pointed out that the Rules of limitation are based on principles of sound public policy and principles of equity. Though there is no presumption that the delay is occasioned deliberately

BISA NEEMA PANCHAYAT BHAWAN TRUST,M.G ROAD vs. COMMISSIONER OF INCOME TAX (EXEMPTION) BHOPAL, COMMISSIONER OF INCOME TAX(EXEMPTION) BHOPAL

Appeal is allowed for statistical purpose

ITA 480/IND/2024[2023-24]Status: DisposedITAT Indore29 Nov 2024AY 2023-24

Bench: Shri B.M. Biyani & Shri Dinesh Mohan Sinhaa.Y. : 2023-24 Bisa Neema Panchayat Commissioner Of Income- Bhawan Trust, Tax (Exemption), बनाम/ 285, M.G. Road, Bhopal Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aactb4287E Assessee By Shri S.S.Deshpande, C.A. & Ar Revenue By Shri V.K. Singh, Cit-Dr Date Of Hearing 27.11.2024 Date Of Pronouncement 29.11.2024

Section 12ASection 13(1)(b)Section 253(5)

285, M.G. Road, Bhopal Vs. Indore (Assessee/Appellant) (Revenue/Respondent) PAN: AACTB4287E Assessee by Shri S.S.Deshpande, C.A. & AR Revenue by Shri V.K. Singh, CIT-DR Date of Hearing 27.11.2024 Date of Pronouncement 29.11.2024 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by order dated 19.02.2024 passed by learned Commissioner of Income-Tax (Exemption), Bhopal [“CIT(E)”] by which

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

285/- 1988-89 05.10.1993 07.10.1993 3,67,000/- 1989-90 28.09.1993 29.09.1993 36,03,735/- 1990-91 28.09.1993 29.09.1993 1,25,14,739/- 1991-92 28.09.1993 29.09.1993 84,32,536/- 1992-93 28.09.1993 29.09.1993 1,21,47,911/- 6. The Ld. AO has mentioned in the assessment orders that a fire broke out in Room No.316 at Aayakar Bhawan

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

285/- 1988-89 05.10.1993 07.10.1993 3,67,000/- 1989-90 28.09.1993 29.09.1993 36,03,735/- 1990-91 28.09.1993 29.09.1993 1,25,14,739/- 1991-92 28.09.1993 29.09.1993 84,32,536/- 1992-93 28.09.1993 29.09.1993 1,21,47,911/- 6. The Ld. AO has mentioned in the assessment orders that a fire broke out in Room No.316 at Aayakar Bhawan

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

285/- 1988-89 05.10.1993 07.10.1993 3,67,000/- 1989-90 28.09.1993 29.09.1993 36,03,735/- 1990-91 28.09.1993 29.09.1993 1,25,14,739/- 1991-92 28.09.1993 29.09.1993 84,32,536/- 1992-93 28.09.1993 29.09.1993 1,21,47,911/- 6. The Ld. AO has mentioned in the assessment orders that a fire broke out in Room No.316 at Aayakar Bhawan

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

285/- 1988-89 05.10.1993 07.10.1993 3,67,000/- 1989-90 28.09.1993 29.09.1993 36,03,735/- 1990-91 28.09.1993 29.09.1993 1,25,14,739/- 1991-92 28.09.1993 29.09.1993 84,32,536/- 1992-93 28.09.1993 29.09.1993 1,21,47,911/- 6. The Ld. AO has mentioned in the assessment orders that a fire broke out in Room No.316 at Aayakar Bhawan

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

285/- 1988-89 05.10.1993 07.10.1993 3,67,000/- 1989-90 28.09.1993 29.09.1993 36,03,735/- 1990-91 28.09.1993 29.09.1993 1,25,14,739/- 1991-92 28.09.1993 29.09.1993 84,32,536/- 1992-93 28.09.1993 29.09.1993 1,21,47,911/- 6. The Ld. AO has mentioned in the assessment orders that a fire broke out in Room No.316 at Aayakar Bhawan

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

285/- 1988-89 05.10.1993 07.10.1993 3,67,000/- 1989-90 28.09.1993 29.09.1993 36,03,735/- 1990-91 28.09.1993 29.09.1993 1,25,14,739/- 1991-92 28.09.1993 29.09.1993 84,32,536/- 1992-93 28.09.1993 29.09.1993 1,21,47,911/- 6. The Ld. AO has mentioned in the assessment orders that a fire broke out in Room No.316 at Aayakar Bhawan

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

285/- 1988-89 05.10.1993 07.10.1993 3,67,000/- 1989-90 28.09.1993 29.09.1993 36,03,735/- 1990-91 28.09.1993 29.09.1993 1,25,14,739/- 1991-92 28.09.1993 29.09.1993 84,32,536/- 1992-93 28.09.1993 29.09.1993 1,21,47,911/- 6. The Ld. AO has mentioned in the assessment orders that a fire broke out in Room No.316 at Aayakar Bhawan

THE ACIT 4(1), INDORE vs. M/S SUYASH EXIM P LTD , INDORE

Accordingly, departmental grounds with regard to addition of Rs.1,81,847/- are dismissed

ITA 356/IND/2020[2011-12]Status: DisposedITAT Indore19 Jan 2022AY 2011-12

Bench: Shri Mahavir Prasad & Shri Manish Borad(Virtual Hearing) Assessment Year: 2011-12

Section 147

condone the delay in filing the departmental appeal and admit the same for hearing. The Revenue has raised the following grounds of appeal: 1) On the facts and in the circumstances of the case, and, in law, the learned CIT(A) was not justified in not appreciating the findings and establishment of the Assessing Officer. 2) On the facts

SHRI VIKRAM SINGH PUAR SON & LR OF LATE TUKOJI ROA PUAR,DEWAS vs. THE PR. CIT-1, BHOPAL

The appeal of the assessee is hereby allowed

ITA 407/IND/2016[2011-12]Status: DisposedITAT Indore20 May 2020AY 2011-12

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2011-12 Vikram Singh Paur, Pr. Cit Son & Legal Heir Of Late Shri Bhopal बनाम/ Tukoji Rao Puar Vs. Dewas (Appellant) (Revenue ) P.A. No.Agdpp8186B Appellant By Shri Girish Agrawal, Ca Revenue By Shri S.B. Prasad, Cit-Dr Date Of Hearing: 27.01.2020 Date Of Pronouncement: 20 .05.2020 आदेश / O R D E R Per Kul Bharat, J.M: This Appeal By The Assessee Is Directed Against Order Of Pr. Cit, Bhopal Dated 18.03.2016 For The Assessment Year

Section 263Section 292B

Delay condoned. Heard the learned Senior Counsel appearing for the parties. We do not find any reason to interfere with the impugned judgment(s) passed by the High Court. In view of this, we find no merit in the appeals and special leave petitions. Accordingly, the appeals and special leave petitions are dismissed." [CLPB 12 back side] c. The doctrine