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50 results for “condonation of delay”+ Section 91clear

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Key Topics

Section 26353Condonation of Delay26Section 13125Section 201(1)24Section 14722Deduction20Disallowance19Addition to Income17Revision u/s 263

SHREE RAJENDRA SURI SAH SAKH SANTHA MYD,RAJGARH, DHAR vs. THE ITO, DHAR, DHAR

In the result appeal of the assessee is allowed for statistical purpose

ITA 786/IND/2024[2015-16]Status: DisposedITAT Indore09 Jul 2025AY 2015-16
Section 143(3)Section 246ASection 253Section 37Section 38(2)Section 80P

Section 253 of the Income Tax Act, 1961 (hereinafter referred to as the “Act” for sake of brevity) before this Tribunal. The assessee is aggrieved by the order bearing Number ITBA/NFAC/S/250/2024-25/1068079610(1) dated 28.08.2024 passed by the Ld. CIT(A) which is hereinafter referred to as the \"Impugned order\". The\n\nrelevant Assessment Year is 2015-16 and the corresponding

KISHAN ASSUDANI,BHOPAL vs. ASSISTANT COMMISSIONER OF INCOME-TAX, 3(1), BHOPAL, BHOPAL

Showing 1–20 of 50 · Page 1 of 3

16
Section 14313
Capital Gains13
Depreciation11

Appeal of the assessed is allowed for statistical

ITA 749/IND/2024[2017-18]Status: DisposedITAT Indore10 Sept 2025AY 2017-18

Bench: Shri B.M. Biyani & Shri Paresh M Joshikishan Assudani, Acit 3(1), बनाम/ Prop. Kishan Assudani, Bhopal Vs. Plot No.6, Mainroad, Gandhi Nagar, Bhopal (Pan:Aeupa8876Q) (Assessee/Appellant) (Revenue/Respondent) Assessee By Shri Arpit Gaur, Ar Revenue By Shri Ashish Porwal, Dr Date Of Hearing 02.09.2025 Date Of Pronouncement 10.09.2025 आदेश / O R D E R

Section 143(3)Section 246ASection 250Section 253Section 40A(3)

91,650/- for the relevant assessment year as against the returned income of Rs.1,73,84,280/- thereby making additions of Rs.2,24,07,370/- by framing an Assessment Order under s.143(3) of the Income-Tax Act, 1961, which is quite unjustified, unwarranted, arbitrary, bad-in-law and void-ab-initio. 4. That, without prejudice to the above

DISTRICT ORGANISOR TRIBAL WELFARE BHOPAL,BHOPAL vs. INCOME TAX OFFICER (TDS)- 1, BHOPAL, BHOPAL

In the result appeals of the assessee are allowed for statistical

ITA 543/IND/2023[2013-14]Status: DisposedITAT Indore23 Jul 2024AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 131Section 194CSection 201(1)Section 26A

condone the delay in filing appeal. 11. The appellant prays to delete the demand of tax and interest or to remand the case in the interest of justice.” 4. The Ld. AR of the assessee has submitted that the assessee acts as a Drawing & Disbursing Officer (DDO) and oversees the welfare programme undertaken by Govt. of Madhya Pradesh

DISTRICT ORGANISOR TRIBAL WELFARE BHOPAL,BHOPAL vs. INCOME TAX OFFICER (TDS)- 1, BHOPAL, BHOPAL

In the result appeals of the assessee are allowed for statistical

ITA 545/IND/2023[2015-16]Status: DisposedITAT Indore23 Jul 2024AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 131Section 194CSection 201(1)Section 26A

condone the delay in filing appeal. 11. The appellant prays to delete the demand of tax and interest or to remand the case in the interest of justice.” 4. The Ld. AR of the assessee has submitted that the assessee acts as a Drawing & Disbursing Officer (DDO) and oversees the welfare programme undertaken by Govt. of Madhya Pradesh

DISTRICT ORGANISOR TRIBAL WELFARE BHOPAL,BHOPAL vs. INCOME TAX OFFICER (TDS)-1, BHOPAL, BHOPAL

In the result appeals of the assessee are allowed for statistical

ITA 542/IND/2023[2012-13]Status: DisposedITAT Indore23 Jul 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 131Section 194CSection 201(1)Section 26A

condone the delay in filing appeal. 11. The appellant prays to delete the demand of tax and interest or to remand the case in the interest of justice.” 4. The Ld. AR of the assessee has submitted that the assessee acts as a Drawing & Disbursing Officer (DDO) and oversees the welfare programme undertaken by Govt. of Madhya Pradesh

DISTRICT ORGANISOR TRIBAL WELFARE BHOPAL,BHOPAL vs. INCOME TAX OFFICER (TDS)- 1, BHOPAL, BHOPAL

In the result appeals of the assessee are allowed for statistical

ITA 544/IND/2023[2014-15]Status: DisposedITAT Indore23 Jul 2024AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 131Section 194CSection 201(1)Section 26A

condone the delay in filing appeal. 11. The appellant prays to delete the demand of tax and interest or to remand the case in the interest of justice.” 4. The Ld. AR of the assessee has submitted that the assessee acts as a Drawing & Disbursing Officer (DDO) and oversees the welfare programme undertaken by Govt. of Madhya Pradesh

DISTRICT ORGANISOR TRIBAL WELFARE BHOPAL,BHOPAL vs. INCOME TAX OFFICER (TDS)- 1, BHOPAL, BHOPAL

In the result appeals of the assessee are allowed for statistical

ITA 547/IND/2023[2017-18]Status: DisposedITAT Indore23 Jul 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 131Section 194CSection 201(1)Section 26A

condone the delay in filing appeal. 11. The appellant prays to delete the demand of tax and interest or to remand the case in the interest of justice.” 4. The Ld. AR of the assessee has submitted that the assessee acts as a Drawing & Disbursing Officer (DDO) and oversees the welfare programme undertaken by Govt. of Madhya Pradesh

DISTRICT ORGANISOR TRIBAL WELFARE BHOPAL,BHOPAL vs. INCOME TAX OFFICER (TDS)- 1, BHOPAL, BHOPAL

In the result appeals of the assessee are allowed for statistical

ITA 546/IND/2023[2016-17]Status: DisposedITAT Indore23 Jul 2024AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 131Section 194CSection 201(1)Section 26A

condone the delay in filing appeal. 11. The appellant prays to delete the demand of tax and interest or to remand the case in the interest of justice.” 4. The Ld. AR of the assessee has submitted that the assessee acts as a Drawing & Disbursing Officer (DDO) and oversees the welfare programme undertaken by Govt. of Madhya Pradesh

JABBAR KHAN,DEWAS vs. CIT , UJJAIN

In the result, this appeal of assessee is allowed

ITA 136/IND/2020[2009-10]Status: DisposedITAT Indore20 Oct 2022AY 2009-10

Bench: Ms. Madhumita Roy & Shri B.M. Biyaniassessment Year: 2009-10 Jabbar Khan, Pr. Cit, Village-Siya, Tehsil-Dewas बनाम/ Ujjain Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Cndpk 0362 H Assessee By Shri Ashok Mahajan, Ar Revenue By None Date Of Hearing 26.09.2022 Date Of Pronouncement 20.10.2022

Section 143(3)Section 147Section 148Section 263

delay is condoned and the appeal is proceeding for hearing. 4. Briefly stated the facts are such that the revenue received an information from AIR that the assessee had made cash-deposit over Rs. 10 lack in bank account during F.Y. 2008-09 relevant to the AY 2009-10 under consideration. Ld. AO formed a belief that the impugned cash

MAHESH KHANDELWAL,INDORE vs. ADDL JCIT (A) -1 JAIPUR, JAIPUR

Appeal is allowed

ITA 330/JPR/2024[2010-11]Status: DisposedITAT Indore28 Jul 2025AY 2010-11
Section 139(1)Section 143(1)

91\n0\n0\n25\nTOTAL TAX RELIEF\n0\n0\n26\nTOTAL INCOME TAX LIABILITY\n90,935\n1,74,365\nINTEREST\nPAYABLE\n27\n234A INTEREST\n0\n0\n28\n234B INTEREST\n19 20\n7,587\n29\n234C INTEREST\n825\n3,749\n30\nTOTAL INTEREST LIABILITY\n825\n11,336\n31\nAGGREGATE INCOME TAX LIABILITY\n91,760\n1,85,701\n32\nTDS

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

delay of few days in filing departmental appeal. We find that due to Covid-19, the same happened. Therefore, the same is also 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

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

delay of few days in filing departmental appeal. We find that due to Covid-19, the same happened. Therefore, the same is also 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

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

delay of few days in filing departmental appeal. We find that due to Covid-19, the same happened. Therefore, the same is also 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

SHAILESH KALWADIA (HUF) ,UJJAIN vs. INCOME TAX OFFICER BPL-C-(91)(1), UJJAIN

The appeal of the assessee is allowed for statistical purpose

ITA 160/IND/2026[2013-14]Status: DisposedITAT Indore27 Mar 2026AY 2013-14

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

Section 147Section 246ASection 250Section 253

91) (1) बनाम/ MIG-8, Gauri Shankar Vs. Bhawan, Arvind Nagar, Ujjain (PAN:AATHS4241J) (Appellant) (Respondent) Assessee by Ms. Ruchira Nerkar, Adv. Revenue by Shri Ashish Porwal, Sr.DR Date of Hearing 19.03.2026 Date of Pronouncement 27.03.2026 आदेश/ O R D E R Per Paresh M Joshi, J.M.: (I) ITA No:- 464/Ind/2025 AY-2013-14 This is an Appeal filed

SHAILESH KALWADIA (HUF),UJJAIN vs. INCOME TAX OFFICER, BPL-C(91)(1), BHOPAL

The appeal of the assessee is allowed for statistical purpose

ITA 464/IND/2025[2013-14]Status: DisposedITAT Indore27 Mar 2026AY 2013-14

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

Section 147Section 246ASection 250Section 253

91) (1) बनाम/ MIG-8, Gauri Shankar Vs. Bhawan, Arvind Nagar, Ujjain (PAN:AATHS4241J) (Appellant) (Respondent) Assessee by Ms. Ruchira Nerkar, Adv. Revenue by Shri Ashish Porwal, Sr.DR Date of Hearing 19.03.2026 Date of Pronouncement 27.03.2026 आदेश/ O R D E R Per Paresh M Joshi, J.M.: (I) ITA No:- 464/Ind/2025 AY-2013-14 This is an Appeal filed

ACIT CENTRAL-2, INDORE vs. M/S KALLYAN TOLL INFRASTRUCTURE LTD, INDORE

In the result, appeals of the Revenue ITANo

ITA 14/IND/2021[2017-18]Status: DisposedITAT Indore08 Mar 2022AY 2017-18

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing Assessment Year:2017-18 Acit Central-2, M/S Kalyan Toll Infrastructure Indore Ltd., Indore बनाम/ (Appellant) (Respondent ) Vs. P.A. No.Aacck1840M Assessment Year:2015-16 Acit Central-2, M/S Keti Sangam Infrastructure India Ltd., Indore बनाम/ Indore Vs. (Appellant) (Respondent ) P.A. No.Aadck0129Q Revenue By Shri P.K. Mitra, Cit-Dr Assessees By Shri Ajay Tulsiyan, Ca Date Of Hearing: 22.12.2021 Date Of Pronouncement: 08.03.2022 आदेश / O R D E R

Section 14Section 143(3)Section 14A

condone the delay in filing the revenue’s appeal and admit the same for hearing. 3. As the issues raised in all these appeals are mostly common and relates to same group of assessee, at the request of all the parties, these appeals were heard together and the same are being disposed of by this common order for sake

ACIT,CENTRAL-2, INDORE vs. M/S KRTI SANGAM INFRASTRUCTURE LTD , INDORE

In the result, appeals of the Revenue ITANo

ITA 15/IND/2021[2015-16]Status: DisposedITAT Indore08 Mar 2022AY 2015-16

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing Assessment Year:2017-18 Acit Central-2, M/S Kalyan Toll Infrastructure Indore Ltd., Indore बनाम/ (Appellant) (Respondent ) Vs. P.A. No.Aacck1840M Assessment Year:2015-16 Acit Central-2, M/S Keti Sangam Infrastructure India Ltd., Indore बनाम/ Indore Vs. (Appellant) (Respondent ) P.A. No.Aadck0129Q Revenue By Shri P.K. Mitra, Cit-Dr Assessees By Shri Ajay Tulsiyan, Ca Date Of Hearing: 22.12.2021 Date Of Pronouncement: 08.03.2022 आदेश / O R D E R

Section 14Section 143(3)Section 14A

condone the delay in filing the revenue’s appeal and admit the same for hearing. 3. As the issues raised in all these appeals are mostly common and relates to same group of assessee, at the request of all the parties, these appeals were heard together and the same are being disposed of by this common order for sake

SHREEPAL HUMAD,INDORE vs. THE PR CIT-1, INDORE

In the result, appeal of assessee is allowed

ITA 125/IND/2021[2016-17]Status: DisposedITAT Indore21 Jun 2023AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishreepal Humad Pr. Cit-1 Near Civil Hospital, Bus Indore Vs. Stand Road, Manasa Madhya Pradesh (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaxph1346 K Assessee By Shri Ashish Goyal & N.D. Patwa, Ars Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 13.04.2023 Date Of Pronouncement 21 .06.2023

Section 12ASection 138Section 263

condone delay) and termination of proceedings.” Accordingly, in view of the judgment of Hon’ble Supreme Court in suo- moto cognizance for extension of the limitation, the appeal of the assessee is treated as filed within limitation. 5. In the case of assessee the assessment u/s 143(3) was completed on 15.12.2018 at a total income of Rs.10

M.P. STATE INDUSTRIAL DEVELOPMENT CORPORATION LTD,BHOPAL vs. PR CIT-1, BHOPAL

ITA 158/IND/2020[2015-16]Status: DisposedITAT Indore08 Oct 2021AY 2015-16

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2015-16

Section 143(2)Section 143(3)Section 263Section 41(1)

condone the delay and admit the appeal for adjudication on merits. 3. Brief facts of the case as culled out from the records are that the assessee company is engaged in the Financial Assistance for industrial development and infrastructure. It declared total loss at Rs.1,55,62,351/- in the return filed on 30.09.2015. The case was selected for limited

NEEL KUMAR AJMERA ,INDORE vs. THE A.C.I.T 4 (1), INDORE

Appeal is allowed for statistical purpose

ITA 234/IND/2024[2008-09]Status: DisposedITAT Indore22 Sept 2025AY 2008-09
Section 132Section 153ASection 254

91,95,580/-.\nAggrieved by AO's order, the assessee carried matter in first-appeal.\nThereafter, both the revenue and assessee filed their respective\nappeals to ITAT, Indore bench registered as \"IT(SS)A No.\n183/Ind/2013 & IT(SS)A No. 250/Ind/2013”. The ITAT, Indore bench\ndecided those appeals vide order dated 17.05.2016 setting aside\ncertain issues and remanding back