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7 results for “condonation of delay”+ Section 143(1)(ii)clear

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Key Topics

Section 115B10Section 143(1)7Section 143(3)6Section 143(2)3Section 113Section 2502Section 2632Section 452Natural Justice

JABALPUR ENTERTAINMENT COMPLEXES PRIVATE LIMITED,JABALPUR vs. DCIT, CPC, BENGALURU & DCIT, CIRCLE 2(1), JABALPUR, JABALPUR

In the result, the appeal is allowed for statistical purposes

ITA 184/JAB/2024[2023-24]Status: DisposedITAT Jabalpur28 Aug 2025AY 2023-24

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

For Appellant: Sh. Apoorva Rajesh Mehta, C.AFor Respondent: Sh. Alok Bhura, Sr. DR
Section 115BSection 143(1)Section 250

143(1)(a), it would have realized its mistake and corrected the same. However, since no such notice was issued to the assessee, the assessee did not have opportunity to rectify this error. In its submissions before the ld. JCIT(A), the assessee has cited the decision of the Hon’ble Supreme Court in the case of CIT vs. Straw

SPARSH ASSOCIATION OF DEVELOPMENT PROFESSIONALS & CONSULTANTS,REWA vs. ASSTT COMMISSIONER OF INCOME TAX, REWA

2
Capital Gains2
Penalty2
Condonation of Delay2

In the result, the appeal of the Revenue is dismissed”

ITA 105/JAB/2022[2019-20]Status: DisposedITAT Jabalpur14 Sept 2023AY 2019-20
For Appellant: Shri.SapanUsrethe.Adv.ARFor Respondent: Shri.Rajesh Kumar Gupta.Sr.DR
Section 11Section 143(1)Section 143(3)Section 234BSection 234C

condonation of delay filed by the petitioner before the respondent is allowed. 6. The respondent is now directed to process the return in accordance with law. It is noticed that no assessment is framed and only an intimation under Section 143(1) of the Act was issued. No scrutiny could be carried out by the respondent since the audit report

GAURAV SINGH,SATNA vs. ITO-WARD SATNA, SATNA

In the result, the appeal is allowed

ITA 90/JAB/2023[2021-22]Status: DisposedITAT Jabalpur20 Sept 2023AY 2021-22

Bench: Shri Om Prakash Kant& Shri Pavan Kumar Gadalegaurav Singh, Ito, C/0,Rajiv Narayan Singh, Aayakar Bhawan, Parijat Niwas, Civil Lines, Satna-485001. Satna-485001. Madhya Pradesh, Madhya Pradesh, Appellant Respondent Pan: Bbdps8879Q

For Appellant: Shri.Sapan Usrethe,Advocate. ARFor Respondent: Shri. Shiv Kumar. Sr.DR
Section 143(1)Section 143(3)Section 90Section 91

condone the delay in filling the Form No. 67 and the CIT(A) has confirmed the action of A.O and dismissed the appeal. We find in respect of foreign tax credit (FTC), the assessee is required to file Form.no. 67 with details of the statement of income from a country or specified territory outside India and foreign tax credit

AVNISH KUMAR GUPTA,SIDHI vs. INCOME TAX OFFICER, REWA

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 54/JAB/2021[2009-10]Status: DisposedITAT Jabalpur16 Feb 2022AY 2009-10

Bench: Sh. Sanjay Arora, Hon'Ble

Section 143(2)Section 143(3)Section 147Section 148(1)Section 271(1)(c)

II, Rewa, was on account of non-receipt of the notice u/s. 148(1) dated 29.3.2016 as well as the subsequent notices u/s. 143(2) and 142(1). ITA Nos. 54&56 /Jab/2021(AY 2009-10) Avnish Kumar Gupta v. ITO Be that as it may, the appeal was filed, though belatedly (by 37 days), before the first appellate authority

AVNISH KUMAR GUPTA,SIDHI vs. INCOME TAX OFFICER WARD-2, REWA, REWA

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 56/JAB/2021[2009-10]Status: DisposedITAT Jabalpur16 Feb 2022AY 2009-10

Bench: Sh. Sanjay Arora, Hon'Ble

Section 143(2)Section 143(3)Section 147Section 148(1)Section 271(1)(c)

II, Rewa, was on account of non-receipt of the notice u/s. 148(1) dated 29.3.2016 as well as the subsequent notices u/s. 143(2) and 142(1). ITA Nos. 54&56 /Jab/2021(AY 2009-10) Avnish Kumar Gupta v. ITO Be that as it may, the appeal was filed, though belatedly (by 37 days), before the first appellate authority

YUVIKA ALLOYS,JABALPUR vs. INCOME TAX OFFICER WARD 1(1), JABALPUR

In the result, the assessee‟s appeal is allowed for statistical purposes

ITA 4/JAB/2022[2016-17]Status: DisposedITAT Jabalpur23 Feb 2022AY 2016-17

Bench: Sh. Sanjay Arora, Hon'Ble & Sh. Manomohan Das, Hon‟Bleassessment Year: 2016-17 Yuvika Alloys, Income Tax Officer, Vs. Ward -1(1), Jabalpur Jabalpur [Pan : Aabfy 1482H] (Appellant) (Respondent) Appellant By Shri Rajeev Nema, Advocate Respondent By Sh. S.K. Halder, Sr. Dr Date Of Hearing 23/02/2022 Date Of Pronouncement 08/03/2022

Section 143(3)Section 250(6)

143(3) of the Income Tax Act, 1961 („the Act‟ hereinafter) dated 10/12/2018 for Assessment Year (AY) 2016-17, since upheld by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi („CIT(A)‟ for short) vide Order dated 18/11/2021. 2. The brief facts of the case, as stated in the memo of appeal, are that the assessee

SHRI VISHAL SETHI,RAIPUR vs. INCOME TAX OFFICER WARD-2(3), JABALPUR

In the result, assessee’s appeal is allowed on the aforesaid terms

ITA 57/JAB/2019[2014-15]Status: DisposedITAT Jabalpur07 Sept 2020AY 2014-15

Bench: Shri Nrs Ganesan & Shri Sanjay Aroraassessment Year: 2014-15

Section 143(2)Section 143(3)Section 263Section 45Section 48Section 50C

1 | P a g e Vishal Sethi vs. ITO (A.Y.2014-15) the ld. CIT-DR, we condone the delay of 55 days in presenting this appeal before the Tribunal. 3.1 The assessee’s case is that the impugned order is bad in law inasmuch as the it travels beyond the scope of enquiry for which the assessee’s return of income