BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

416 results for “condonation of delay”+ Penaltyclear

Sorted by relevance

Chennai1,432Mumbai1,411Delhi964Pune665Kolkata592Ahmedabad464Jaipur416Bangalore405Hyderabad317Surat242Chandigarh200Indore183Karnataka175Cochin159Nagpur153Raipur153Lucknow152Rajkot138Visakhapatnam117Cuttack112Amritsar86Patna73Agra59Calcutta54Guwahati43Panaji31Ranchi30SC27Dehradun25Jabalpur25Allahabad20Jodhpur19Telangana12Varanasi12Orissa4Punjab & Haryana2Himachal Pradesh2Rajasthan1VIKRAMAJIT SEN SHIVA KIRTI SINGH1A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Penalty64Condonation of Delay63Section 271(1)(c)54Addition to Income52Section 25044Section 271B36Limitation/Time-bar33Section 14732Section 201(1)

SH. DAL CHAND SHARMA,ALWAR vs. ITO, WARD-1(2), ALWAR, ALWAR

ITA 101/JPR/2024[2018-19]Status: DisposedITAT Jaipur27 May 2024AY 2018-19
For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri A. S. Nehra (Addl.CIT)
Section 144Section 147Section 148Section 148ASection 270A

delay\ntherein may be condoned only subject to the satisfaction that the appellant had\nsufficient cause for not presenting it within that period, as evident from the\nplain language. of section 249 extracted as under:\n\"249(2) the appeal shall be presented within thirty days of the following date,\nthat is to say.-\n(a) Where the appeal

NIRMAL KUMAR AGRAWAL,JAIPUR vs. DCIT, CIRCLE - 4 , JAIPUR

In the result, the appeal of the assessee is allowed

Showing 1–20 of 416 · Page 1 of 21

...
29
Section 14429
Section 270A23
Section 271(1)(b)22
ITA 1224/JPR/2024[2013-2014]Status: DisposedITAT Jaipur13 Feb 2025AY 2013-2014
For Appellant: Sh. Tarun Mittal, CAFor Respondent: Mrs. Swapnil Parihar, JCIT-DR
Section 133ASection 147Section 148Section 68Section 69C

penalty should not be imposed. It is further submitted that assessee narrated the aforesaid facts in condonation of delay application

M.S. MODI AND SONS ,JAIPUR vs. THE ASSESSING AUTHORITY, DELHI

In the result, the appeal of the assessee is dismissed with no orders as to\ncosts

ITA 658/JPR/2023[2018-19]Status: DisposedITAT Jaipur02 Aug 2024AY 2018-19
For Appellant: Shri Tarun Mittal, CAFor Respondent: Mrs. Monisha Choudhary, Addl. CIT-DR
Section 10ASection 270A

penalty\nproceedings initiated is consequent to the disallowance of\nthe deduction claimed by the appellant u/s 10AA of the\nAct, no separate adjudication is required. Hence, the\nappeal is dismissed.\n6. In the result, the appeal is dismissed.\n2.2\nFurther, it is noticed in this case that there is a delay 101 days in filing the\nappeal by the assessee

SHRI RAKESH GARH,KISHANGARH vs. INCOME TAX OFFICER, WARD-2, KISHANGARH

ITA 318/JPR/2020[2015-16]Status: DisposedITAT Jaipur28 Jan 2021AY 2015-16
For Appellant: Shri S.L. Poddar (Adv)For Respondent: Smt. Rooni Paul (Addl.CIT)
Section 271B

delay application filed before the Tribunal in order for him to take appropriate action under Vivad Se Vishwas Scheme and it was therefore requested to consider the assessee’s condonation application. 6. In its condonation application, the assessee has submitted as under: Sh. Rakesh Garg Vs ITO “The assessee is an individual. The penalty

SHRI RAKESH GARG,KISHANGARH vs. INCOME TAX OFFICER, WARD-2, KISHANGARH

ITA 317/JPR/2020[2014-15]Status: DisposedITAT Jaipur28 Jan 2021AY 2014-15
For Appellant: Shri S.L. Poddar (Adv)For Respondent: Smt. Rooni Paul (Addl.CIT)
Section 271B

delay application filed before the Tribunal in order for him to take appropriate action under Vivad Se Vishwas Scheme and it was therefore requested to consider the assessee’s condonation application. 6. In its condonation application, the assessee has submitted as under: Sh. Rakesh Garg Vs ITO “The assessee is an individual. The penalty

SHAILENDRA GARG,SRIGANGANAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 6, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

ITA 7/JPR/2025[2011-12]Status: DisposedITAT Jaipur07 Mar 2025AY 2011-12

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 202Section 271(1)Section 271(1)(b)Section 271BSection 271FSection 40Section 80C

delays made by the assessee in filing the appeals are condoned. Further, it is also noteworthy to mention that in quantum appeals the assessee was not in a position to file the reply to the queries of the AO during assessment proceedings, these appeals are restored to the file of the AO to decide it afresh but by providing adequate

SHAILENDRA GARG,SRIGANGANAGAR vs. ACIT/DCIT CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

ITA 1559/JPR/2024[2015-16]Status: DisposedITAT Jaipur07 Mar 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 202Section 271(1)Section 271(1)(b)Section 271BSection 271FSection 40Section 80C

delays made by the assessee in filing the appeals are condoned. Further, it is also noteworthy to mention that in quantum appeals the assessee was not in a position to file the reply to the queries of the AO during assessment proceedings, these appeals are restored to the file of the AO to decide it afresh but by providing adequate

SHAILENDRA GARG,SIRGANGANAGAR vs. ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, DELHI

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

ITA 1560/JPR/2024[2015-16]Status: DisposedITAT Jaipur07 Mar 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 202Section 271(1)Section 271(1)(b)Section 271BSection 271FSection 40Section 80C

delays made by the assessee in filing the appeals are condoned. Further, it is also noteworthy to mention that in quantum appeals the assessee was not in a position to file the reply to the queries of the AO during assessment proceedings, these appeals are restored to the file of the AO to decide it afresh but by providing adequate

SHAILENDRA GARG,SRIGANGANAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 6, JAIPUR, NCR BUILDING, STATUE CIRCLE, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

ITA 1555/JPR/2024[2014-15]Status: DisposedITAT Jaipur07 Mar 2025AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 202Section 271(1)Section 271(1)(b)Section 271BSection 271FSection 40Section 80C

delays made by the assessee in filing the appeals are condoned. Further, it is also noteworthy to mention that in quantum appeals the assessee was not in a position to file the reply to the queries of the AO during assessment proceedings, these appeals are restored to the file of the AO to decide it afresh but by providing adequate

SHAILENDRA GARG,SRIGANGANAGAR vs. ACIT/DCIT, CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

ITA 1562/JPR/2024[2016-17]Status: DisposedITAT Jaipur07 Mar 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 202Section 271(1)Section 271(1)(b)Section 271BSection 271FSection 40Section 80C

delays made by the assessee in filing the appeals are condoned. Further, it is also noteworthy to mention that in quantum appeals the assessee was not in a position to file the reply to the queries of the AO during assessment proceedings, these appeals are restored to the file of the AO to decide it afresh but by providing adequate

SHAILENDRA GARG,JAIPUR vs. ACIT/DCIT, CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

ITA 1564/JPR/2024[2016-17]Status: DisposedITAT Jaipur07 Mar 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 202Section 271(1)Section 271(1)(b)Section 271BSection 271FSection 40Section 80C

delays made by the assessee in filing the appeals are condoned. Further, it is also noteworthy to mention that in quantum appeals the assessee was not in a position to file the reply to the queries of the AO during assessment proceedings, these appeals are restored to the file of the AO to decide it afresh but by providing adequate

SHAILENDRA GARG,SRIGANGANAGAR vs. ACIT/DCIT CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

ITA 1563/JPR/2024[2016-17]Status: DisposedITAT Jaipur07 Mar 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 202Section 271(1)Section 271(1)(b)Section 271BSection 271FSection 40Section 80C

delays made by the assessee in filing the appeals are condoned. Further, it is also noteworthy to mention that in quantum appeals the assessee was not in a position to file the reply to the queries of the AO during assessment proceedings, these appeals are restored to the file of the AO to decide it afresh but by providing adequate

SHAILENDRA GARG,SRIGANGANAGAR vs. INCOME TAX OFFICER WARD -6(2), JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

ITA 6/JPR/2025[2012-13]Status: DisposedITAT Jaipur07 Mar 2025AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 202Section 271(1)Section 271(1)(b)Section 271BSection 271FSection 40Section 80C

delays made by the assessee in filing the appeals are condoned. Further, it is also noteworthy to mention that in quantum appeals the assessee was not in a position to file the reply to the queries of the AO during assessment proceedings, these appeals are restored to the file of the AO to decide it afresh but by providing adequate

SHAILENDRA GARG,SRIGANGANAGAR vs. ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, DELHI

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

ITA 1561/JPR/2024[2016-17]Status: DisposedITAT Jaipur07 Mar 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 202Section 271(1)Section 271(1)(b)Section 271BSection 271FSection 40Section 80C

delays made by the assessee in filing the appeals are condoned. Further, it is also noteworthy to mention that in quantum appeals the assessee was not in a position to file the reply to the queries of the AO during assessment proceedings, these appeals are restored to the file of the AO to decide it afresh but by providing adequate

SHAILENDRA GARG,SRIGANGANAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

ITA 8/JPR/2025[2011-12]Status: DisposedITAT Jaipur07 Mar 2025AY 2011-12

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 202Section 271(1)Section 271(1)(b)Section 271BSection 271FSection 40Section 80C

delays made by the assessee in filing the appeals are condoned. Further, it is also noteworthy to mention that in quantum appeals the assessee was not in a position to file the reply to the queries of the AO during assessment proceedings, these appeals are restored to the file of the AO to decide it afresh but by providing adequate

SHAILENDRA GARG,SRIGANGANAGAR vs. ACIT/DCIT CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

ITA 1557/JPR/2024[2015-16]Status: DisposedITAT Jaipur07 Mar 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 202Section 271(1)Section 271(1)(b)Section 271BSection 271FSection 40Section 80C

delays made by the assessee in filing the appeals are condoned. Further, it is also noteworthy to mention that in quantum appeals the assessee was not in a position to file the reply to the queries of the AO during assessment proceedings, these appeals are restored to the file of the AO to decide it afresh but by providing adequate

SHAILENDRA GARG,SRIGANGANAGAR vs. ACIT/DCIT CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

ITA 1558/JPR/2024[2015-16]Status: DisposedITAT Jaipur07 Mar 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 202Section 271(1)Section 271(1)(b)Section 271BSection 271FSection 40Section 80C

delays made by the assessee in filing the appeals are condoned. Further, it is also noteworthy to mention that in quantum appeals the assessee was not in a position to file the reply to the queries of the AO during assessment proceedings, these appeals are restored to the file of the AO to decide it afresh but by providing adequate

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

ITA 505/JPR/2025[2015-16]Status: DisposedITAT Jaipur12 Nov 2025AY 2015-16

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

condoning the delay in filing appeal and thereby dismissing the appeal in liminie. c. In not following the directions of Hon’ble High Court in Civil Writ 10173/2024. d. In dismissing the appeal at threshold after hearing the appeal on merit as well as on legal points e. in giving factually incorrect or inconsistent finding or observations in the Impugned

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

ITA 508/JPR/2025[2020-21]Status: DisposedITAT Jaipur12 Nov 2025AY 2020-21

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

condoning the delay in filing appeal and thereby dismissing the appeal in liminie. c. In not following the directions of Hon’ble High Court in Civil Writ 10173/2024. d. In dismissing the appeal at threshold after hearing the appeal on merit as well as on legal points e. in giving factually incorrect or inconsistent finding or observations in the Impugned

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

ITA 507/JPR/2025[A.Y. 2018-19]Status: DisposedITAT Jaipur12 Nov 2025

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

condoning the delay in filing appeal and thereby dismissing the appeal in liminie. c. In not following the directions of Hon’ble High Court in Civil Writ 10173/2024. d. In dismissing the appeal at threshold after hearing the appeal on merit as well as on legal points e. in giving factually incorrect or inconsistent finding or observations in the Impugned