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3 results for “condonation of delay”+ Section 120clear

Sorted by relevance

Mumbai176Chennai170Delhi128Karnataka123Kolkata97Chandigarh92Hyderabad64Bangalore61Pune60Jaipur52Raipur48Calcutta45Ahmedabad30Cuttack25Guwahati18Cochin18Rajkot18Surat16Indore14Lucknow14Amritsar12Patna11Visakhapatnam10Jodhpur7Nagpur7Panaji7SC6Varanasi6Telangana4Jabalpur3Dehradun2Orissa1Andhra Pradesh1Agra1Punjab & Haryana1Rajasthan1Himachal Pradesh1

Key Topics

Section 234E5Section 200A4Section 69A4Section 249(3)3Condonation of Delay3Section 249(2)2Unexplained Money2Addition to Income2Limitation/Time-bar

SAFARI SALES AND SERVICES,JABALPUR vs. ITO WARD 1, SATNA

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

ITA 101/JAB/2025[2017-18]Status: DisposedITAT Jabalpur29 Aug 2025AY 2017-18
Section 144BSection 147Section 249(2)Section 249(3)Section 69A

120 after making additions under section 69A.", "held": "The Tribunal held that there was sufficient cause for the delay in filing the appeal before the CIT(A) as per section 249(3) of the Act. It was also noted that the assessee was not provided a reasonable opportunity by the Assessing Officer.", "result": "Partly Allowed", "sections": [ "147", "144B

RAVIKANT KHARE,TIKAMGARH vs. INCOME TAX OFFICER WARD , TIKAMGARH

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

2
ITA 37/JAB/2025[2013-14]Status: DisposedITAT Jabalpur26 Aug 2025AY 2013-14

Bench: Shri Anadee Nath Misshra

Section 143(3)Section 249(2)Section 249(3)Section 69A

section 143(3)/147 of the Income Tax Act, 1961 (“the Act” for short) and determined the total income of the assessee at Rs.8,21,120/- by making addition of Rs.2,15,000/- on account of unexplained money u/s 69A of the Act and Rs.4,26,000/- on account of unexplained money u/s 69A of the Act. Being aggrieved

ADMINISTRATIVE OFFICER , CUSTOMS & CENTRAL EXCISE ,JABALPUR vs. ITO (TDS)-2, JABALPUR, JABALPUR

In the result, the appeal filed by the assessee is allowed

ITA 4/JAB/2023[2013-14]Status: DisposedITAT Jabalpur18 Sept 2023AY 2013-14

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadale

For Appellant: Shri Shidharth Seth.Adv. ARFor Respondent: Shri.RajeshKumarGupta.Sr.DR
Section 154Section 156Section 190Section 200(3)Section 200ASection 200A(1)(c)Section 203ASection 204Section 234ESection 285

condone the delay and admit the appeals. 3. Since the issues involved in these appeals are common and identical, hence are clubbed, heard and consolidated order is passed. For the sake of convenience, we shall take up the ITA No.4/JAB/2023 for the A.Y.2013-14(Quarter-4) as a lead case and the facts narrated. The assessee has raised the following grounds