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2 results for “condonation of delay”+ Section 55clear

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Key Topics

Section 115B10Section 143(1)5Section 2502

SANJAY KUMAR AGRAWAL,KOTMA vs. ACIT,CIRCLE,KATNI, KATNI

In the result, the assessee’s appeal is allowed

ITA 15/JAB/2022[2016-17]Status: DisposedITAT Jabalpur10 Jun 2022AY 2016-17

Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri Sapan Usrethe, AdvocateFor Respondent: Shri Ravi Mehrotra, Sr.DR
Section 144

section 144 of the Income Tax Act, 1961 (‘the Act’, hereinafter) dated 04/12/2018 for Assessment Year (AY) 2016-17. 2. The appeal was heard on 27/05/2022 on the aspect of condonation of delay; the appeal being time barred by 50 days. Subsequently, vide order dated 02/06/2022, the delay was condoned in view of the decision by the Apex Court

JABALPUR ENTERTAINMENT COMPLEXES PRIVATE LIMITED,JABALPUR vs. DCIT, CPC, BENGALURU & DCIT, CIRCLE 2(1), JABALPUR, JABALPUR

In the result, the appeal is allowed for statistical purposes

ITA 184/JAB/2024[2023-24]Status: Disposed
ITAT Jabalpur
28 Aug 2025
AY 2023-24

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

For Appellant: Sh. Apoorva Rajesh Mehta, C.AFor Respondent: Sh. Alok Bhura, Sr. DR
Section 115BSection 143(1)Section 250

55,310/- was determined, due to non-grant of benefit of new regime taxation opted by the assessee under section 115BAA of the Income Tax Act, 1961. The ld. JCIT(A) records that despite being given multiple opportunities through hearing notices dated 8.07.2024, 23.07.2024, 27.08.2024 and 4.09.2024, the assessee did not upload any written submission. However, along with the appeal