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21 results for “condonation of delay”+ Section 50C(5)clear

Sorted by relevance

Mumbai100Chennai50Hyderabad46Ahmedabad45Pune23Indore21Surat20Kolkata18Jaipur18Delhi18Visakhapatnam16Lucknow13Nagpur13Bangalore10Jabalpur6Patna6Rajkot6Agra4Jodhpur3Varanasi2Chandigarh2Cuttack1Raipur1Allahabad1Cochin1

Key Topics

Section 26339Condonation of Delay17Deduction15Section 14313Capital Gains13Revision u/s 26313Section 50C8Section 143(3)5Section 147

NAYANA JAYESH PATEL,INDORE vs. ASSESSING OFFICER, INDORE

Appeal is allowed for statistical purpose

ITA 475/IND/2025[2012-13]Status: DisposedITAT Indore22 Jan 2026AY 2012-13
Section 147Section 250Section 50c

condoned the delay in filing the appeal. The matter was remanded to the Assessing Officer (AO) to reconsider the issue of capital gains arising from the sale of immovable property. The AO is directed to give proper opportunities to the assessee and pass a fresh order after considering the applicability of the first and third provisos to Section 50C.", "result

SHASHI PRABHA SINGHANIA,NEEMUCH vs. INCOME-TAX OFFICER NEEMUCH, NEEMUCH

Appeal of the assessee is allowed for statistical purpose

ITA 800/IND/2024[2018-19]Status: DisposedITAT Indore

Showing 1–20 of 21 · Page 1 of 2

5
Section 50c5
Section 2504
Section 253(5)4
05 May 2025
AY 2018-19
Section 142(1)Section 143(2)Section 250Section 253Section 44ASection 80C

condonation of delay I.e. no cordial relationship\nwith youngest son whose e-mail Id and mobile number was on\nportal. The Ld. AR also stated that the “impugned order” is not\non merits despite the fact that law is clear on it. Per contra Ld.\nDR for revenue has not disputed the contentions canvassed

SHRI DINESH NIGAM,INDORE vs. INCOME TAX OFFICER 2 (3), INDORE, INDORE

In the result, the appeal of the assessee is partly

ITA 457/IND/2017[2013-14]Status: DisposedITAT Indore13 May 2019AY 2013-14

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2013-14

Section 143(3)Section 2(14)(iii)Section 50CSection 54Section 54B

Section 50C which is not applicable to the appellant’s case in the light of ITAT decision ITO, Ajmer V Raj Kumar Parashar ITA No.11/JP/2016 decided on 28.9.2017 by ITAT Jaipur.” 3. The facts giving rise to the present appeal are that case of the assessee was selected for scrutiny assessment and the assessment u/s 143(3) of the Income

SANJAY SHARMA,INDORE vs. NATIONAL E-ASSESSMENT CENTRE, DELHI

Appeals are allowed for statistical

ITA 4/IND/2024[2013-14]Status: DisposedITAT Indore27 May 2024AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Sanjay Sharma, National E-Assessment बनाम/ 41, Kelod Kartal, Centre, Assessment Unit, Vs. Khandwa Road, Income Tax Department, Indore. Nfac,Delhi (Pan: Effps8527L) (Assessee/Appellant) (Revenue/Respondent) Shri Sanjay Sharma, Income-Tax Officer, बनाम/ 41, Kelod Kartal, 1(1), Vs. Khandwa Road, Indore. Indore. (Pan: Effps8527L) (Assessee/Appellant) (Revenue/Respondent)

Section 144Section 147Section 253(5)Section 271FSection 50C

section 253(5) and the decision of Hon’ble Supreme Page 3 of 5 Shri Sanjay Sharma, Indore vs. NFAC, Delhi/ITO(1),Indore. ITA Nos.4 & 5/Ind/2014 – A.Y. 2013-14 Court, we take a judicious view, condone delay, admit appeals and proceed with hearing. I.T.A. No. 04/Ind/2024: 3. In this app-eal, the assessee is aggrieved by income

SANJAY SHARMA,INDORE vs. ITO-1(1), INDORE

Appeals are allowed for statistical

ITA 5/IND/2024[2013-14]Status: DisposedITAT Indore27 May 2024AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Sanjay Sharma, National E-Assessment बनाम/ 41, Kelod Kartal, Centre, Assessment Unit, Vs. Khandwa Road, Income Tax Department, Indore. Nfac,Delhi (Pan: Effps8527L) (Assessee/Appellant) (Revenue/Respondent) Shri Sanjay Sharma, Income-Tax Officer, बनाम/ 41, Kelod Kartal, 1(1), Vs. Khandwa Road, Indore. Indore. (Pan: Effps8527L) (Assessee/Appellant) (Revenue/Respondent)

Section 144Section 147Section 253(5)Section 271FSection 50C

section 253(5) and the decision of Hon’ble Supreme Page 3 of 5 Shri Sanjay Sharma, Indore vs. NFAC, Delhi/ITO(1),Indore. ITA Nos.4 & 5/Ind/2014 – A.Y. 2013-14 Court, we take a judicious view, condone delay, admit appeals and proceed with hearing. I.T.A. No. 04/Ind/2024: 3. In this app-eal, the assessee is aggrieved by income

SHILPA MALIK,BHOPAL vs. INCOME TAX OFFICER 3(3), BHOPAL, BHOPAL

In the result appeal of the assesse is allowed for statistical\npurpose

ITA 346/IND/2025[2012-2013]Status: HeardITAT Indore15 Oct 2025AY 2012-2013
Section 143(2)Section 143(3)Section 148Section 151Section 250Section 253Section 50C

section 50C without fulfilling the\nprerequisite conditions stipulated therein.\n8. That the Learned CIT(A) erred in upholding the action of the\nAO in making an addition to the total income of the appellant\nwithout giving reasonable opportunity of being heard. That on\nthe facts and in the circumstances of the case and in law, the\nassessment order passed

SHRI KAMAL KISHORE MUKATI,INDORE vs. PR. CIT-1, INDORE

ITA 870/IND/2019[2009-10]Status: DisposedITAT Indore28 Jun 2021AY 2009-10

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2009-10

Section 143Section 263

condone the delay in filing of instant appeals and admit them for adjudication. 3. Assessee(s) has raised following common grounds of appeal in ITANos.870 to 874/Ind/2019:- GROUND I: 1.On the facts and circumstances of the case and in law, the Learned Principal Commissioner of Income tax -I, Indore ["the PCIT"] erred in invoking provisions of section

SHRI DILIP MUKATI,INDORE vs. THE PR. CIT-1, INDORE

ITA 871/IND/2019[2009-10]Status: DisposedITAT Indore28 Jun 2021AY 2009-10

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2009-10

Section 143Section 263

condone the delay in filing of instant appeals and admit them for adjudication. 3. Assessee(s) has raised following common grounds of appeal in ITANos.870 to 874/Ind/2019:- GROUND I: 1.On the facts and circumstances of the case and in law, the Learned Principal Commissioner of Income tax -I, Indore ["the PCIT"] erred in invoking provisions of section

SHRI VISHNU MUKATI,INDORE vs. PR. CIT-1, INDORE

ITA 872/IND/2019[2009-10]Status: DisposedITAT Indore28 Jun 2021AY 2009-10

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2009-10

Section 143Section 263

condone the delay in filing of instant appeals and admit them for adjudication. 3. Assessee(s) has raised following common grounds of appeal in ITANos.870 to 874/Ind/2019:- GROUND I: 1.On the facts and circumstances of the case and in law, the Learned Principal Commissioner of Income tax -I, Indore ["the PCIT"] erred in invoking provisions of section

SHRI ASHOK MUKATI,INDORE vs. PR. CIT-1 , INDORE

ITA 873/IND/2019[2009-10]Status: DisposedITAT Indore28 Jun 2021AY 2009-10

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2009-10

Section 143Section 263

condone the delay in filing of instant appeals and admit them for adjudication. 3. Assessee(s) has raised following common grounds of appeal in ITANos.870 to 874/Ind/2019:- GROUND I: 1.On the facts and circumstances of the case and in law, the Learned Principal Commissioner of Income tax -I, Indore ["the PCIT"] erred in invoking provisions of section

SHRI AKASH MUKATI,INDORE vs. PR. CIT-1, INDORE

ITA 874/IND/2019[2009-10]Status: DisposedITAT Indore28 Jun 2021AY 2009-10

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2009-10

Section 143Section 263

condone the delay in filing of instant appeals and admit them for adjudication. 3. Assessee(s) has raised following common grounds of appeal in ITANos.870 to 874/Ind/2019:- GROUND I: 1.On the facts and circumstances of the case and in law, the Learned Principal Commissioner of Income tax -I, Indore ["the PCIT"] erred in invoking provisions of section

SHRI BADRILAL GOVINDJI MUKATI,INDORE vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1 , INDORE

ITA 425/IND/2018[2009-10]Status: DisposedITAT Indore28 Jun 2021AY 2009-10

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2009-10

Section 143Section 263

condone the delay in filing of instant appeals and admit them for adjudication. 3. Assessee(s) has raised following common grounds of appeal in ITANos.870 to 874/Ind/2019:- GROUND I: 1.On the facts and circumstances of the case and in law, the Learned Principal Commissioner of Income tax -I, Indore ["the PCIT"] erred in invoking provisions of section

SHRI MOTILAL MUKATI,INDORE vs. THE PR. CIT-1, INDORE, INDORE

ITA 437/IND/2018[2009-10]Status: DisposedITAT Indore28 Jun 2021AY 2009-10

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2009-10

Section 143Section 263

condone the delay in filing of instant appeals and admit them for adjudication. 3. Assessee(s) has raised following common grounds of appeal in ITANos.870 to 874/Ind/2019:- GROUND I: 1.On the facts and circumstances of the case and in law, the Learned Principal Commissioner of Income tax -I, Indore ["the PCIT"] erred in invoking provisions of section

SHRI SHANKAR LAL MUKATI-INDORE,INDORE vs. AAYKAR BHAWAN, INDORE, INDORE

ITA 433/IND/2018[2009-10]Status: DisposedITAT Indore28 Jun 2021AY 2009-10

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2009-10

Section 143Section 263

condone the delay in filing of instant appeals and admit them for adjudication. 3. Assessee(s) has raised following common grounds of appeal in ITANos.870 to 874/Ind/2019:- GROUND I: 1.On the facts and circumstances of the case and in law, the Learned Principal Commissioner of Income tax -I, Indore ["the PCIT"] erred in invoking provisions of section

SHRI RADHESHYAM MUKATI , INDORE,INDORE vs. THE PR CIT-1, INDORE, INDORE

ITA 435/IND/2018[2009-10]Status: DisposedITAT Indore28 Jun 2021AY 2009-10

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2009-10

Section 143Section 263

condone the delay in filing of instant appeals and admit them for adjudication. 3. Assessee(s) has raised following common grounds of appeal in ITANos.870 to 874/Ind/2019:- GROUND I: 1.On the facts and circumstances of the case and in law, the Learned Principal Commissioner of Income tax -I, Indore ["the PCIT"] erred in invoking provisions of section

SHRI KAILASH CHANDRA MUKATI, INDORE,INDORE vs. CIT-1, INDORE, INDORE

ITA 436/IND/2018[2009-10]Status: DisposedITAT Indore28 Jun 2021AY 2009-10

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2009-10

Section 143Section 263

condone the delay in filing of instant appeals and admit them for adjudication. 3. Assessee(s) has raised following common grounds of appeal in ITANos.870 to 874/Ind/2019:- GROUND I: 1.On the facts and circumstances of the case and in law, the Learned Principal Commissioner of Income tax -I, Indore ["the PCIT"] erred in invoking provisions of section

SHRI MOTILAL MUKATI (L/H OF SHRI RAMCHANDRA MUKATI INDORE),INDORE vs. PR. CIT-1, INDORE, INDORE

ITA 438/IND/2018[2009]Status: DisposedITAT Indore28 Jun 2021

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2009-10

Section 143Section 263

condone the delay in filing of instant appeals and admit them for adjudication. 3. Assessee(s) has raised following common grounds of appeal in ITANos.870 to 874/Ind/2019:- GROUND I: 1.On the facts and circumstances of the case and in law, the Learned Principal Commissioner of Income tax -I, Indore ["the PCIT"] erred in invoking provisions of section

SHRI TULSI BAI MUKATI,INDORE vs. THE PRICIPLE CIT 1, INDORE

ITA 442/IND/2018[09-10]Status: DisposedITAT Indore28 Jun 2021

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2009-10

Section 143Section 263

condone the delay in filing of instant appeals and admit them for adjudication. 3. Assessee(s) has raised following common grounds of appeal in ITANos.870 to 874/Ind/2019:- GROUND I: 1.On the facts and circumstances of the case and in law, the Learned Principal Commissioner of Income tax -I, Indore ["the PCIT"] erred in invoking provisions of section

SHRI BABULAL MUKATI, INDORE,INDORE vs. PR. CIT -1 , INDORE, INDORE

ITA 434/IND/2018[2009-10]Status: DisposedITAT Indore28 Jun 2021AY 2009-10

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2009-10

Section 143Section 263

condone the delay in filing of instant appeals and admit them for adjudication. 3. Assessee(s) has raised following common grounds of appeal in ITANos.870 to 874/Ind/2019:- GROUND I: 1.On the facts and circumstances of the case and in law, the Learned Principal Commissioner of Income tax -I, Indore ["the PCIT"] erred in invoking provisions of section

SHRI SURENDRA KAUR HORA,INDORE vs. THE ITO WARD 5(3), INDORE

In the result, the appeal of the assessee is partly

ITA 171/IND/2017[2006-07]Status: DisposedITAT Indore08 Apr 2019AY 2006-07

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2006-07

Section 143(3)Section 50C

5. We have heard the rival submissions, perused the materials available on record and gone through the orders of the authorities below. The assessee has filed a medical report stating that the assessee is suffering from cancer and has been undergoing treatment at CHL Hospital, Indore. In our view, the reason stated is a sufficient cause, therefore, we condone delay