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5 results for “condonation of delay”+ Section 114clear

Sorted by relevance

Mumbai155Chennai133Karnataka128Delhi108Kolkata78Bangalore57Hyderabad53Jaipur49Ahmedabad45Calcutta36Chandigarh35Panaji35Lucknow22Pune18Cochin16Indore12Cuttack12Varanasi10Raipur9Surat8Amritsar8Guwahati6Visakhapatnam5Allahabad5Jabalpur5Rajkot5Jodhpur4Nagpur3Agra3SC3Telangana2Andhra Pradesh1Orissa1Rajasthan1Patna1Gauhati1Dehradun1

Key Topics

Section 2508Section 44A4Section 1444Section 1474Addition to Income4Section 271B3Penalty3Section 2712Section 272A(1)(d)

AMIT KUMAR YADAV,SEONI vs. INCOME TAX OFFICER, SEONI

In the result, the assessee’s appeal in ITA No

ITA 166/JAB/2024[2018-19]Status: DisposedITAT Jabalpur28 Aug 2025AY 2018-19

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. G.N. Purohit, Sr. AdvocateFor Respondent: Sh. Alok Bhura, Sr. DR
Section 144Section 250Section 271ASection 272A(1)(d)

delay in filing the appeal against the order under section 144, the assessee submitted that the assessee neither had intimation of the notice of hearing, nor of the passing of the ex parte order. The email and mobile number entered on the portal was of a third person i.e. the consultant Sh. Irfan Khan S/o Sh. Jameen Khan bearing Aadhar

2
Section 271A2
Cash Deposit2
Bogus Purchases2

AMIT KUMAR YADAV,SEONI vs. INCOME TAX OFFICER, SEONI

In the result, the assessee’s appeal in ITA No

ITA 168/JAB/2024[2018-19]Status: DisposedITAT Jabalpur28 Aug 2025AY 2018-19

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. G.N. Purohit, Sr. AdvocateFor Respondent: Sh. Alok Bhura, Sr. DR
Section 144Section 250Section 271ASection 272A(1)(d)

delay in filing the appeal against the order under section 144, the assessee submitted that the assessee neither had intimation of the notice of hearing, nor of the passing of the ex parte order. The email and mobile number entered on the portal was of a third person i.e. the consultant Sh. Irfan Khan S/o Sh. Jameen Khan bearing Aadhar

VICKY NAVANI,JABALPUR vs. INCOME TAX OFFICER, WARD 1(3), JABALPUR, WARD )), JABALPUR

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

ITA 124/JAB/2024[2016-17]Status: DisposedITAT Jabalpur13 Feb 2026AY 2016-17

Bench: Shri Anadee Nath Misshra

Section 253(3)Section 271Section 271BSection 273BSection 275Section 44A

condoned; and the appeal is admitted for hearing. (B.1) In this case, order under section 271B of the I.T. Act was passed by the Assessing Officer (“AO”, for short) levying penalty amounting to Rs.1,50,000/-, by the AO vide order dated 28.03.2019 passed u/s 271B of I.T. Act. The relevant portion of the order is reproduced below: - “Penalty show

JAGDISH PRASAD AGRAWAL,SEONI vs. INCOME TAX OFFICER WARD, SEONI

In the result, both the appeals filed by the assessee in ITA

ITA 168/JAB/2025[2016-17]Status: DisposedITAT Jabalpur28 Aug 2025AY 2016-17

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Mukesh Agrawal, C.AFor Respondent: Sh. Alok Bhura, Sr. DR
Section 147Section 250

delay is condoned and the appeal is admitted for adjudication. 3. The facts of the case are that the Department received information that the assessee had made bogus transactions relating to sales and purchases of Rs.63,81,578/- during the financial year 2015-16 and Rs.1,13,37,168/- during the financial year 2016-17. Therefore, he reopened the case

JAGDISH PRASAD AGRAWAL,SEONI vs. INCOME TAX OFFICER WARD, SEONI

In the result, both the appeals filed by the assessee in ITA

ITA 167/JAB/2025[2017-18]Status: DisposedITAT Jabalpur28 Aug 2025AY 2017-18

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Mukesh Agrawal, C.AFor Respondent: Sh. Alok Bhura, Sr. DR
Section 147Section 250

delay is condoned and the appeal is admitted for adjudication. 3. The facts of the case are that the Department received information that the assessee had made bogus transactions relating to sales and purchases of Rs.63,81,578/- during the financial year 2015-16 and Rs.1,13,37,168/- during the financial year 2016-17. Therefore, he reopened the case