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37 results for “condonation of delay”+ Section 147clear

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Key Topics

Section 14746Section 14832Addition to Income30Section 143(2)21Section 25017Condonation of Delay17Section 14414Section 115B13Section 69A

BRAHTAKAR KRISHI SAKH SAHAKARI SAMITI MARYADIT,SAHAJPUR vs. INCOME TAX OFFICER WARD 1(2), JABALPUR

In the result, all the three appeals in ITA Nos

ITA 149/JAB/2025[2013-14]Status: DisposedITAT Jabalpur28 Aug 2025AY 2013-14

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

For Appellant: Sh. Sapan Usrethe, Advocate & ShFor Respondent: Sh. Alok Bhura, Sr. DR
Section 143(2)Section 147Section 148Section 250Section 80P

147 that the assessee had made a claim of deduction under section 80P for the assessment years 2013-14 and assessment years 2015-16. The ld. CIT(A) pointed out that, in view of the provisions of section 80A(5), the pre- condition to claiming a deduction under section 80P, was that the return should be filed on time. Therefore

Showing 1–20 of 37 · Page 1 of 2

12
Section 1112
Cash Deposit12
Natural Justice9

BRAHTAKAR KRISHI SAKH SAHAKARI SAMITI MARYADIT,SAHAJPUR vs. INCOME TAX OFFICER WARD 1(2), JABALPUR

In the result, all the three appeals in ITA Nos

ITA 151/JAB/2025[2015-16]Status: DisposedITAT Jabalpur28 Aug 2025AY 2015-16

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

For Appellant: Sh. Sapan Usrethe, Advocate & ShFor Respondent: Sh. Alok Bhura, Sr. DR
Section 143(2)Section 147Section 148Section 250Section 80P

147 that the assessee had made a claim of deduction under section 80P for the assessment years 2013-14 and assessment years 2015-16. The ld. CIT(A) pointed out that, in view of the provisions of section 80A(5), the pre- condition to claiming a deduction under section 80P, was that the return should be filed on time. Therefore

NAGENDRA PRATAP SINGH,SINGRAULI vs. ITO, SINGRAULI

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

ITA 195/JAB/2024[2017-18]Status: DisposedITAT Jabalpur28 Aug 2025AY 2017-18

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2017-18 Nagendra Pratap Singh V. Income Tax Officer Prop. M/S. Prem Kanta Indane, Itd, Singrauli-486788 Old Dudhichua Road, Singrauli- 486788. Tan/Pan:Asaps8528D (Appellant) (Respondent) Appellant By: None Respondent By: Shri N. M. Prasad, Sr. Cit(Dr-1) Date Of Hearing: 20 08 2025 Date Of Pronouncement: 28 08 2025 O R D E R

For Appellant: NoneFor Respondent: Shri N. M. Prasad, Sr. CIT(DR-1)
Section 144Section 148Section 148A

condone the delay of 10 days and admit the appeal for deciding the same on the basis of materials available on record. 4. The facts in brief are that the assessee is a partner of a firm namely M/s. B. Agrawal & Co, having its office at shown Sonebhadra (U.P). The assessee had filed his return of income

SHARDA BAL KALYAN SAMITI,JABALPUR vs. INCOME TAX OFFICER, EXEMPTION

In the result, appeals of the assessee are allowed for statistical purposes

ITA 161/JAB/2023[2017-18]Status: HeardITAT Jabalpur17 Sept 2025AY 2017-18

Bench: Shri Kul Bharat

For Appellant: Dr. H. S. Modh, AdvocateFor Respondent: Shri Shravan Kumar Meena, CIT(DR)
Section 11Section 115BSection 147Section 148Section 148A

condoning the delay. We find that the earlier order was passed ex parte to the assessee. However, both the assessment orders passed u/s 147 r.w.s 144 read with section

SHARDA BAL KALYAN SAMITI,JABALPUR vs. INCOME TAX OFFICER, EXEMPTION

In the result, appeals of the assessee are allowed for statistical purposes

ITA 159/JAB/2023[2016-17]Status: HeardITAT Jabalpur17 Sept 2025AY 2016-17

Bench: Shri Kul Bharat

For Appellant: Dr. H. S. Modh, AdvocateFor Respondent: Shri Shravan Kumar Meena, CIT(DR)
Section 11Section 115BSection 147Section 148Section 148A

condoning the delay. We find that the earlier order was passed ex parte to the assessee. However, both the assessment orders passed u/s 147 r.w.s 144 read with section

SHARDA BAL KALYAN SAMITI,JABALPUR vs. INCOME TAX OFFICER, EXEMPTION

In the result, appeals of the assessee are allowed for statistical purposes

ITA 158/JAB/2023[2016-17]Status: HeardITAT Jabalpur17 Sept 2025AY 2016-17

Bench: Shri Kul Bharat

For Appellant: Dr. H. S. Modh, AdvocateFor Respondent: Shri Shravan Kumar Meena, CIT(DR)
Section 11Section 115BSection 147Section 148Section 148A

condoning the delay. We find that the earlier order was passed ex parte to the assessee. However, both the assessment orders passed u/s 147 r.w.s 144 read with section

SHARDA BAL KALYAN SAMITI,JABALPUR vs. INCOME TAX OFFICER, EXEMPTION

In the result, appeals of the assessee are allowed for statistical purposes

ITA 160/JAB/2023[2017-18]Status: HeardITAT Jabalpur17 Sept 2025AY 2017-18

Bench: Shri Kul Bharat

For Appellant: Dr. H. S. Modh, AdvocateFor Respondent: Shri Shravan Kumar Meena, CIT(DR)
Section 11Section 115BSection 147Section 148Section 148A

condoning the delay. We find that the earlier order was passed ex parte to the assessee. However, both the assessment orders passed u/s 147 r.w.s 144 read with section

ANIL KUMAR GUPTA,REWA vs. ITO- WARD-1, REWA

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

ITA 160/JAB/2024[2014-15]Status: DisposedITAT Jabalpur28 Aug 2025AY 2014-15

Bench: Shri Anadee Nath Misshra

Section 144Section 147Section 249(2)Section 249(3)Section 253(3)Section 56(2)(vii)

section 253(3) of IT Act. The assessee has submitted application for condonation of delay in filing of the appeal pleading that the delay was unintentional and beyond the control of the assessee and has I.T.A. No.160/JAB/2024 Assessment Year:2014-15 2 requested to admit the appeal for hearing. The learned Sr. Departmental Representative for Revenue did not express

JOINT COMMISSIONER OF INCOME TAX (IN- SITU), CENTRAL CIRCLE, JABALPUR, JABALPUR vs. MANISH KUMAR SAROGI, KATNI

Accordingly, the appeals in I.T.A.No.39/JAB/2023, 21/JAB/2019 and 62/JAB/2019 of the Revenue are dismissed for having become in-fructuous

ITA 39/JAB/2023[2009-10]Status: DisposedITAT Jabalpur01 Dec 2023AY 2009-10

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 1Section 143(2)Section 153A

delay of 294 days in filing the C.O. is condoned. 3. The Ld. Counsel for the Assessee submitted that, the issue of validity of the Assessment Order on the ground that no notice u/s 143(2) of the Act was not issued to the Assessee has been decided in Assessees’ own case in I.T.(SS)A. Nos.15 to 20/JAB/2019 (Naresh

DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, JABALPUR vs. SHRI MANISH KUMAR SARAOGI, KATNI

Accordingly, the appeals in I.T.A.No.39/JAB/2023, 21/JAB/2019 and 62/JAB/2019 of the Revenue are dismissed for having become in-fructuous

ITA 62/JAB/2019[2016-17]Status: DisposedITAT Jabalpur01 Dec 2023AY 2016-17

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 1Section 143(2)Section 153A

delay of 294 days in filing the C.O. is condoned. 3. The Ld. Counsel for the Assessee submitted that, the issue of validity of the Assessment Order on the ground that no notice u/s 143(2) of the Act was not issued to the Assessee has been decided in Assessees’ own case in I.T.(SS)A. Nos.15 to 20/JAB/2019 (Naresh

SUMAN JAIN,SAGAR vs. INCOME TAX OFFICER WARD-1, SAGAR

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

ITA 99/JAB/2024[2017-18]Status: DisposedITAT Jabalpur01 Sept 2025AY 2017-18

Bench: Shri Anadee Nath Misshra

Section 144Section 147Section 249(2)Section 249(3)Section 56(2)(vii)

147 read with section 144/144B of the Income Tax Act, 1961 (“the Act” for short) and determined the total income of the assessee at Rs.31,67,705/- by making addition of Rs.28,88,755/- under section 56(2)(vii)(b)(ii) of the Act. Being aggrieved, the assessee filed appeal in the office of learned CIT(A). Vide impugned order

SEHKARI VIPDAN SAMITI MARYADIT,NARSINGHPUR vs. DY COMMISSIONER OF INCOME TAX, CIRCLE 2(1), JABALPUR

In the result, all four appeals are allowed for statistical purposes

ITA 97/JAB/2025[2018-19]Status: DisposedITAT Jabalpur30 Jun 2025AY 2018-19

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

For Appellant: Sh. Hemant S. Modh, AdvocateFor Respondent: Sh. Alok Bhura, Sr. DR & Sh. Shrawan Kumar
Section 115BSection 147Section 270ASection 271ASection 56Section 69A

147 r.w.s. 144 of the Income Tax Act, 1961 for the assessment years 2018-19 and 2019-20 and orders passed dismissing the appeals filed by the assessee against penalties levied under section 270A of the Income Tax Act and 271AAC(1) of the Income Tax Act, 1961 for the assessment year 2019-20. As the issues involved

SEHKARI VIPDAN SAMITI MARYADIT,NARSINGHPUR vs. DY COMMISSIONER OF INCOME TAX, CIRCLE 2(1), JABALPUR

In the result, all four appeals are allowed for statistical purposes

ITA 99/JAB/2025[2019-20]Status: DisposedITAT Jabalpur30 Jun 2025AY 2019-20

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

For Appellant: Sh. Hemant S. Modh, AdvocateFor Respondent: Sh. Alok Bhura, Sr. DR & Sh. Shrawan Kumar
Section 115BSection 147Section 270ASection 271ASection 56Section 69A

147 r.w.s. 144 of the Income Tax Act, 1961 for the assessment years 2018-19 and 2019-20 and orders passed dismissing the appeals filed by the assessee against penalties levied under section 270A of the Income Tax Act and 271AAC(1) of the Income Tax Act, 1961 for the assessment year 2019-20. As the issues involved

SEHKARI VIPDAN SAMITI MARYADIT,NARSINGHPUR vs. DY COMMISSIONER OF INCOME TAX, CIRCLE 2(1), JABALPUR

In the result, all four appeals are allowed for statistical purposes

ITA 100/JAB/2025[2019-20]Status: DisposedITAT Jabalpur30 Jun 2025AY 2019-20

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

For Appellant: Sh. Hemant S. Modh, AdvocateFor Respondent: Sh. Alok Bhura, Sr. DR & Sh. Shrawan Kumar
Section 115BSection 147Section 270ASection 271ASection 56Section 69A

147 r.w.s. 144 of the Income Tax Act, 1961 for the assessment years 2018-19 and 2019-20 and orders passed dismissing the appeals filed by the assessee against penalties levied under section 270A of the Income Tax Act and 271AAC(1) of the Income Tax Act, 1961 for the assessment year 2019-20. As the issues involved

SEHKARI VIPDAN SAMITI MARYADIT,NARSINGHPUR vs. DY COMMISSIONER OF INCOME TAX, CIRCLE 2(1), JABALPUR

In the result, all four appeals are allowed for statistical purposes

ITA 98/JAB/2025[2019-20]Status: DisposedITAT Jabalpur30 Jun 2025AY 2019-20

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

For Appellant: Sh. Hemant S. Modh, AdvocateFor Respondent: Sh. Alok Bhura, Sr. DR & Sh. Shrawan Kumar
Section 115BSection 147Section 270ASection 271ASection 56Section 69A

147 r.w.s. 144 of the Income Tax Act, 1961 for the assessment years 2018-19 and 2019-20 and orders passed dismissing the appeals filed by the assessee against penalties levied under section 270A of the Income Tax Act and 271AAC(1) of the Income Tax Act, 1961 for the assessment year 2019-20. As the issues involved

URMILA KURARIYA (L/H OF LATE SHRI GANGA PRASAD KURARIYA),JABALPUR vs. INCOME TAX OFFICER, JABALPUR

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

ITA 69/JAB/2025[2010-11]Status: DisposedITAT Jabalpur01 Sept 2025AY 2010-11

Bench: Shri Anadee Nath Misshra

Section 144Section 147Section 148Section 253(3)

delay in filing of this appeal is condoned; and the appeal is admitted for hearing. (C) The facts of the case, in brief, are that the assessee is an individual. The Assessing Officer issued notice u/s 148 of the Act on 29/03/2016. The Assessing Officer completed the assessment and passed assessment order u/s 144 read with section 147

SAURABH JAIN,SAGAR vs. ASST. COMMISSIONER OF INCOME TAX CIRCLE,, SAGAR

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

ITA 42/JAB/2025[2012-13]Status: DisposedITAT Jabalpur01 Sept 2025AY 2012-13

Bench: Shri Anadee Nath Misshra

Section 144Section 147Section 250(6)Section 253(3)

delay in filing of this appeal is condoned; and the appeal is admitted for hearing. (C) The facts of the case, in brief, are that the assessee is an individual and has not filed his return of income for the year under consideration. The Assessing Officer completed the assessment u/s 147 read with section

GIRISH KURARIYA,JABALPUR vs. INCOME TAX OFFICER, JABALPUR

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

ITA 68/JAB/2025[2010-11]Status: DisposedITAT Jabalpur28 Aug 2025AY 2010-11

Bench: Shri Anadee Nath Misshra

Section 143(3)Section 147Section 253(3)

delay in filing of this appeal is condoned; and the appeal is admitted for hearing. (C) The facts of the case, in brief, are that the assessee filed his return of income declaring total income of Rs.1,53,550/-. The Assessing Officer processed the return filed by the assessee and passed the assessment order u/s 147 read with section

RISHABH KUMAR JAIN,KATNI vs. INCOME TAX OFFICER, WARD-1, SAGAR

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

ITA 120/JAB/2024[2016-17]Status: DisposedITAT Jabalpur21 Aug 2025AY 2016-17

Bench: Shri Anadee Nath Misshra

Section 115BSection 142(1)Section 144Section 147Section 148Section 250(6)Section 253(3)Section 69

section 253(3) of IT Act. The assessee has submitted application for condonation of delay in filing of the appeal pleading that the delay was unintentional and beyond the control of the assessee and has requested to admit the appeal for hearing. The learned Sr. Departmental I.T.A. No.120/JAB/2024 Assessment Year:2016-17 2 Representative for Revenue did not express

KRISHNA KUMAR GUPTA,BALAGHAT vs. INCOME TAX OFFICER, BALAGHAT

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

ITA 73/JAB/2025[2018-19]Status: DisposedITAT Jabalpur19 Feb 2026AY 2018-19

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 144Section 147Section 253(3)

delay in filing of this appeal is condoned; and the appeal is admitted for hearing. (C) The facts of the case, in brief, are that the assessee is an individual and has not filed his return of income for A.Y. 2018-19. The Assessing Officer completed the assessment and passed order dated 13.03.2023 u/s 147 read with section