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4 results for “condonation of delay”+ Section 45(4)clear

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Key Topics

Section 271(1)(c)5Section 2504Section 2633Section 1443Penalty3Addition to Income3Section 143(3)2Section 50C2Section 45

SARSWATI BAL KALYAN SAMITI,WAIDHAN vs. INCOME TAX OFFICER, EXEMPTION, JABALPUR

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

ITA 45/JAB/2025[2018-19]Status: DisposedITAT Jabalpur30 Jun 2025AY 2018-19

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2018-19 M/S Sarswati Bal Kalyan V. Income Tax Officer, Samiti Mandla Ward, Mandla Waidhan Distt – Singrauli (Mp)- Central Revenue Annexe 486886. Building, Jabalpur- 482001. Pan:Aadas7349Q (Appellant) (Respondent) Appellant By: Dr. Hemant S. Modh, Adv Respondent By: Shri Alok Bhura , Sr. (Dr) Date Of Hearing: 23 05 2025 Date Of Pronouncement: 30 06 2025 O R D E R

For Appellant: Dr. Hemant S. Modh, AdvFor Respondent: Shri Alok Bhura , Sr. (DR)
Section 119(2)(b)Section 263Section 69A

Section 119(2)(b) o the Act provides for condonation of delay of any application or claims filed under the Act. The CBDT will authorize income tax authorities to accept any application or claim if it considers to be expedient to do so to avoid genuine hardship of the party. The income tax Page 3 of 8 authority will allow

2
Section 482
Condonation of Delay2

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

delay in filing the same is condoned. 3. The facts of the case are that the assessee is a firm of Civil Contractors. A return declaring total income of Rs.28,99,430/- was filed on 31.10.2017. On gross contract receipts of Rs.12,16,02,736/-, the assessee firm declared net profit before interest and salary to partners at Rs.89,45

CHHAYA MASURKAR,BALAGHAT vs. NFAC, ITO BALAGHAT, BALAGHAT

In the result, the appeal of the assessee is dismissed

ITA 61/JAB/2024[2013-14]Status: DisposedITAT Jabalpur26 Aug 2025AY 2013-14

Bench: Shri Anadee Nath Misshrachhaya Masurkar V. National Faceless Appeal 1, Ward No. 9, Ram Mandir Center (Nfac) Road, Katangi, Balaghat (Mp)- Delhi (Jurisdiction Officer, 481445. Income Tax Officer, Balaghat (Mp)-110001. Pan:Cakpm8662A (Appellant) (Respondent) Appellant By: Shri Vijay Bagrecha, Ca Respondent By: Shri Alok Bhura, Sr. Cit(Dr) O R D E R (A) The Present Appeal Has Been Filed By The Assessee Against The Order Passed By The Ld. Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre (Nfac)- Delhi, Dated 23.02.2024 For The Assessment Year 2013-14. The Grounds Of Appeal Of The Assessee Are As Under: -

For Appellant: Shri Vijay Bagrecha, CAFor Respondent: Shri Alok Bhura, Sr. CIT(DR)
Section 143(3)Section 250Section 271(1)(c)Section 50CSection 69A

delay application in spite of having reasonable case as submitted by assessee henceforth the order of CIT(A) may kindly be quashed. 2. On the facts & circumstances of the case LD CIT(A) has erred in not deciding the issue on merit & simply rejecting the appeal by disallowing condonation of filling appeal application. ., The order passed

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

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 for relevant year, filed on 6.9.2014, was selected for verification by the issue of notice