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9 results for “condonation of delay”+ Section 249(3)clear

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Key Topics

Section 143(2)16Section 249(3)9Condonation of Delay8Section 249(2)6Addition to Income6Limitation/Time-bar6Section 69A4Section 1443Section 147

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

3) of the IT Act, I am not satisfied that the appellate had sufficient cause for not presenting the appeal within the specified period. Hence, since, appeal was not filed within prescribed time as provided in the section 249(2) of the IT Act, the same is not admitted. 4. In view of the above facts, the appeal is dismissed

3
Section 143(3)3
Section 56(2)(vii)2
Unexplained Money2

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

sections": [ "147", "144B", "69A", "249(3)", "249(2)" ], "issues": "Whether the delay in filing the appeal before the CIT(A) should be condoned

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 249(2) of the Act. He further submitted that there was no mala-fide intention behind filing the appeal belatedly. Moreover, he contended that in view of these submissions, the delay in filing of appeal in the office of the learned CIT(A) deserved to be condoned. The learned I.T.A. No.160/JAB/2024 Assessment Year:2014-15 3

RAJVANSH HOTEL,GADARWARA vs. INCOME TAX OFFICER WARD, NARSINGHPUR

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

ITA 145/JAB/2025[2017-18]Status: DisposedITAT Jabalpur28 Aug 2025AY 2017-18

Bench: Shri Anadee Nath Misshra

Section 143(1)Section 249(2)Section 249(3)

section 249(3), that the assessee had sufficient cause for not presenting the appeal in the office of the learned CIT(A) within prescribed time limit. Accordingly, it is held that this was a fit case for the learned CIT(A) to condone the delay

UTTAM KRISHNANI,REWA vs. ASSISTANT COMMISSIONER OF INCOME TAX , KATNI

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

ITA 182/JAB/2024[2017-18]Status: DisposedITAT Jabalpur28 Aug 2025AY 2017-18

Bench: Shri Anadee Nath Misshra

Section 115BSection 143(3)Section 154Section 249(2)Section 249(3)Section 250(6)

condonation of delay was not considered favourably by learned CIT(A). From the records, it is evident that there was sufficient cause, within the meaning of section 249(3

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)

condonation of delay was not considered favourably by learned CIT(A). From the records, it is evident that there was sufficient cause, within the meaning of section 249(3

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

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

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

condonation of delay was not considered favourably by learned CIT(A). From the records, it is evident that there was sufficient cause, within the meaning of section 249(3

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

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