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6 results for “condonation of delay”+ Section 2Aclear

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Key Topics

Section 1445Addition to Income5Section 142(1)4Section 1433Disallowance3Section 272A(1)(d)2Section 143(1)2Section 12A2Section 138

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)

section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay) and termination of proceedings.” 3 Assessment Year. 2018-19 Smt. Pushplata Chandawat v. DCIT CPC, Bangalore. 4.1. Thus, the remaining delay of 23 days has been explained

2
Limitation/Time-bar2

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)

section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can 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

RAVINDRA PATIDAR,RUNJI, GAUTAMPURA vs. NFAC, DELHI, DELHI

Appeal of the assessee is allowed

ITA 463/IND/2024[2017-18]Status: DisposedITAT Indore16 May 2025AY 2017-18

Bench: Bhagirath Mal Biyani & Shri Paresh M Joshiravindra Patidar, Nfac, बनाम/ 112/2 Dharamath, Delhi Vs. Runji, Gutampura, Indore (Pan: Begpp5495H) (Appellant) (Respondent) Assessee By Shri Pranay Goyal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 14.05.2025 Date Of Pronouncement 16.05.2025 आदेश/ O R D E R

Section 142(1)Section 144Section 246ASection 250Section 253Section 272A(1)(d)Section 273BSection 69A

2A. Registry has pointed out that there is a delay of 145 days in preferring the present appeal. “Impugned order” is dated 31.10.2023. In Form No.36 date of service of order is 31.10.2023. The instant appeal was e-filed on 23.05.2024. Condonation of delay application states that the assessee is an agriculturist and illiterate person. The assessee is not well

DCIT,CENTRAL-1, INDORE vs. SHRI RAKESH KUMAR AGRAWAL, MHOW

ITA 65/IND/2021[2012-13]Status: DisposedITAT Indore11 Mar 2022AY 2012-13

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing

Section 143Section 144

delay in filing the appeals is condoned in view of Covid-19 restrictions. As submitted by the Ld. Counsel for the assessee and as also concurred with by the Ld. Departmental Representative that the issues raised in all these appeals are common and inter-linked and as also, are arising out of the similar facts, for the sake of convenience

DCIT,CENTRAL-1, INDORE vs. SHRI RAKESH KUMAR AGRAWAL, MHOW

ITA 64/IND/2021[2011-12]Status: DisposedITAT Indore11 Mar 2022AY 2011-12

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing

Section 143Section 144

delay in filing the appeals is condoned in view of Covid-19 restrictions. As submitted by the Ld. Counsel for the assessee and as also concurred with by the Ld. Departmental Representative that the issues raised in all these appeals are common and inter-linked and as also, are arising out of the similar facts, for the sake of convenience

DCIT,CENTRAL-1, INDORE vs. SHRI RAKESH KUMAR AGRAWAL, MHOW

ITA 66/IND/2021[2013-14]Status: DisposedITAT Indore11 Mar 2022AY 2013-14

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing

Section 143Section 144

delay in filing the appeals is condoned in view of Covid-19 restrictions. As submitted by the Ld. Counsel for the assessee and as also concurred with by the Ld. Departmental Representative that the issues raised in all these appeals are common and inter-linked and as also, are arising out of the similar facts, for the sake of convenience