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2 results for “condonation of delay”+ Section 43(1)clear

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Key Topics

Section 2503Section 1443Section 250(6)3Addition to Income2

KRISHNA CONSTRUCTION COMPANY ,REWA vs. DY COMMISSIONER OF INCOME TAX CIRCLE, KATNI

In the result, the appeal is allowed for statistical purposes

ITA 204/JAB/2025[2017-18]Status: DisposedITAT Jabalpur29 Aug 2025AY 2017-18

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

For Appellant: Sh. Sapan Usrethe, AdvocateFor Respondent: Sh. Alok Bhura, Sr. DR
Section 144Section 194CSection 234BSection 234DSection 250Section 270ASection 271ASection 40

1) dated 27.05.2025. It was for this reason that the appeal of the assessee was delayed and it was prayed that the delay may kindly be condoned. In his petition, the assessee cited several decisions of the Hon’ble Supreme Court to the effect that sufficient cause was to receive a liberal construction so as to advance substantial justice

MANISH KUMAR AGRAWAL,KATNI vs. INCOMETAX OFFICER WARD-1, KATNI

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

ITA 106/JAB/2024[2017-18]Status: DisposedITAT Jabalpur20 Aug 2025AY 2017-18

Bench: Shri Anadee Nath Misshra

Section 143(3)Section 250(6)Section 253(3)Section 69A

1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. (B) This appeal has been filed by the assessee, beyond time limit prescribed under 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