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9 results for “condonation of delay”+ Section 249(4)(b)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

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

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

B) The facts of the case, in brief, are that the assessee filed original return of income for the year under consideration on 30/10/2017 showing income of Rs.3,22,120/-. Subsequently, the assessee filed revised return on 30/10/2017 showing income of Rs.3,22,120/-. The Assessing Officer completed the assessment and passed assessment order on 25/03/2022 under section 147 read

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)

b) of the Act. Being aggrieved, the assessee filed appeal in the office of learned CIT(A). Vide impugned appellate order dated 09/05/2024, the assessee’s appeal was dismissed by the learned CIT(A) on the ground of limitation and did not decide the assessee’s appeal on merits. (D) At the time of hearing before us, learned

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)

b)(ii) of the Act. Being aggrieved, the assessee filed appeal in the office of learned CIT(A). Vide impugned order dated 22/03/2024, the assessee’s appeal was dismissed by the learned CIT(A) for non prosecution. (C) Learned Authorized Representative for the assessee submitted that the assessee was not provided reasonable opportunity during assessment proceedings. He further submitted that

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

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)

B) The facts of the case, in brief, are that the assessee is engaged in hospitality business and filed its return of income for the year under consideration declaring rental income under the head “profit and gains from I.T.A. No.145/JAB/2025 Assessment Year:2017-18 2 business or profession” amounting to Rs.1,88,637/-. The CPC processed the return filed

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)

B) The facts of the case, in brief, are that the assessee is an individual, filed his return of income on 05/12/2017 declaring total income of I.T.A. No.182/JAB/2024 Assessment Year:2017-18 2 Rs.20,95,110/-. The Assessing Officer passed assessment order u/s 143(3) of the Act on 05/12/2019 and determined the total income of the assessee at Rs.20

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

B) The facts of the case, in brief, are that the assessee is an individual and filed his return of income showing income of Rs.1,80,120/-. The Assessing Officer completed the assessment and passed assessment order I.T.A. No.37/JAB/2025 Assessment Year:2013-14 2 on 25/12/2018 under section 143(3)/147 of the Income