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197 results for “condonation of delay”+ Section 271(1)(b)clear

Sorted by relevance

Mumbai371Delhi291Chennai246Jaipur197Ahmedabad193Kolkata178Pune153Bangalore150Karnataka124Hyderabad100Surat97Chandigarh68Indore49Lucknow38Calcutta37Cochin35Rajkot26Nagpur24Patna20Visakhapatnam20Cuttack19Amritsar14Panaji13Raipur11Guwahati11SC9Agra7Jodhpur6Jabalpur6Ranchi3Allahabad2Varanasi2Punjab & Haryana1Telangana1Dehradun1Rajasthan1Andhra Pradesh1

Key Topics

Addition to Income64Condonation of Delay54Section 271(1)(c)52Section 143(3)52Penalty49Section 14743Section 14842Section 271(1)(b)40Limitation/Time-bar

RAKESH KUMAR JAIN,JAIPUR vs. DCIT,CIRCLE-2, JAIPUR, JAIPUR

In the result, the appeal filed by the assessee is allowed

ITA 212/JPR/2025[2014-15]Status: DisposedITAT Jaipur23 Jul 2025AY 2014-15

Bench: Or At The Time Of Hearing Of The Appeal & / Or Modify Any Of The Above Grounds.

For Appellant: Shri C.L. Yadav, CA and Shri Vikas Yadav AdvocateFor Respondent: Shri Gautam Singh Choudhary
Section 250(6)Section 271(1)(c)

delay is condoned. 3.1 Apropos grounds of appeal of the assessee, it is noticed that the ld. CIT(A)has passed an ex-parte order by dismissing the appeal of the assessee relating to Section 271(1)(c) of the Act for the reason that assessee has not pursued the appeal despite being granted several 4 RAKESH KUMAR JAIN

ROSHAN LAL,ALWAR vs. INCOME TAX OFFICER, BHIWADI

Appeal of the assessee is allowed for

Showing 1–20 of 197 · Page 1 of 10

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37
Section 14434
Section 25033
Section 201(1)24
ITA 50/JPR/2025[2014-15]Status: DisposedITAT Jaipur05 May 2025AY 2014-15

Bench: The Hon'Ble Income Tax Appellate Tribunal, Jaipur.

For Appellant: Sh. Prateek BasotiaFor Respondent: Sh. Anoop Singh, Addl. CIT
Section 142(1)Section 147Section 148Section 151(1)Section 69A

condone the delay as the assessee was vigilant and was prevented by sufficient cause and therefore, we admit this appeal. 5. In this appeal, the assessee has raised following grounds: - “1. The ld. Assessing Officer has erred in treating the sale proceeds from the sale of rural agricultural land as income u/s 69A. 4 Roshal

DAYARAM YADAV,JAIPUR vs. CIT(A), NFAC

In the result, appeal of the assessee is allowed

ITA 382/JPR/2022[2010-11]Status: DisposedITAT Jaipur28 Mar 2023AY 2010-11

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

For Appellant: Shri C. L. Yadav (C.A.) &For Respondent: Smt Monisha Choudhary (Addl. CIT) a
Section 253Section 253(5)Section 271(1)(b)

271(1)(b). On receipt of the orders, he consulted a Chartered Accountant and was advised to wait till the corrected orders comes so as to decide which order is against which appeal and to deal with the connected finding in an appeal. In the meanwhile assessee failed ill and was advise to take rest and in that process

RAM BHAROSE SHARMA,JAIPUR vs. ITO, JAIPUR

In the result, the appeal of the assessee is allowed for Statistical purposes as indicated above

ITA 1066/JPR/2016[2011-12]Status: DisposedITAT Jaipur14 Jun 2018AY 2011-12
For Appellant: Shri Mahendra Gargieya, AdvocateFor Respondent: Smt. Seema Meena, JCIT - DR
Section 143(3)Section 156Section 234B

271(1)(c) of the Act. A notice of recovery for outstanding demand was served upon the appellant by affixture as the daughter in law of the appellant, who was available at the relevant time, has refused to accept the said notice. Subsequently, the AO vide its order dated 19.08.2015 issued u/s 226(3) of the Act attached the current

SUPERFINE HOTELS PRIVATE LIMITED,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6,, JAIPUR

In the result, appeal of the assessee is partly allowed

ITA 1502/JPR/2024[2015-16]Status: DisposedITAT Jaipur22 Apr 2025AY 2015-16
For Appellant: Shri S.L. Poddar, Adv. &For Respondent: Shri P.P. Meena, CIT
Section 250Section 271(1)(c)Section 35A

271(1)(c) of the Income Tax Act, 1961 on\n21.08.2024 for A.Y. 2015-16.\n2. That the above order was served online on ITBA Portal on\n21.08.2024 which came into the knowledge of the management on\n13.12.2024 as the old management has not handed over the books\nof accounts, income tax records and other passwords to the new\nmanagement

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

section the assessee to explain 271(1)©of the Act and the issue delay of 610 not condoned 1559/JP/2024 2015-16 NFAC Delhi, dated 30-05- Dismissed the appeal 152 days Appeal u/s 2024, Ex-parte order on the ground of delay 271(1)© holding that the appellant of 377 days in not failed to furnish timely filing the appeal

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

section the assessee to explain 271(1)©of the Act and the issue delay of 610 not condoned 1559/JP/2024 2015-16 NFAC Delhi, dated 30-05- Dismissed the appeal 152 days Appeal u/s 2024, Ex-parte order on the ground of delay 271(1)© holding that the appellant of 377 days in not failed to furnish timely filing the appeal

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

section the assessee to explain 271(1)©of the Act and the issue delay of 610 not condoned 1559/JP/2024 2015-16 NFAC Delhi, dated 30-05- Dismissed the appeal 152 days Appeal u/s 2024, Ex-parte order on the ground of delay 271(1)© holding that the appellant of 377 days in not failed to furnish timely filing the appeal

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

section the assessee to explain 271(1)©of the Act and the issue delay of 610 not condoned 1559/JP/2024 2015-16 NFAC Delhi, dated 30-05- Dismissed the appeal 152 days Appeal u/s 2024, Ex-parte order on the ground of delay 271(1)© holding that the appellant of 377 days in not failed to furnish timely filing the appeal

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

section the assessee to explain 271(1)©of the Act and the issue delay of 610 not condoned 1559/JP/2024 2015-16 NFAC Delhi, dated 30-05- Dismissed the appeal 152 days Appeal u/s 2024, Ex-parte order on the ground of delay 271(1)© holding that the appellant of 377 days in not failed to furnish timely filing the appeal

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

section the assessee to explain 271(1)©of the Act and the issue delay of 610 not condoned 1559/JP/2024 2015-16 NFAC Delhi, dated 30-05- Dismissed the appeal 152 days Appeal u/s 2024, Ex-parte order on the ground of delay 271(1)© holding that the appellant of 377 days in not failed to furnish timely filing the appeal

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

section the assessee to explain 271(1)©of the Act and the issue delay of 610 not condoned 1559/JP/2024 2015-16 NFAC Delhi, dated 30-05- Dismissed the appeal 152 days Appeal u/s 2024, Ex-parte order on the ground of delay 271(1)© holding that the appellant of 377 days in not failed to furnish timely filing the appeal

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

section the assessee to explain 271(1)©of the Act and the issue delay of 610 not condoned 1559/JP/2024 2015-16 NFAC Delhi, dated 30-05- Dismissed the appeal 152 days Appeal u/s 2024, Ex-parte order on the ground of delay 271(1)© holding that the appellant of 377 days in not failed to furnish timely filing the appeal

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

section the assessee to explain 271(1)©of the Act and the issue delay of 610 not condoned 1559/JP/2024 2015-16 NFAC Delhi, dated 30-05- Dismissed the appeal 152 days Appeal u/s 2024, Ex-parte order on the ground of delay 271(1)© holding that the appellant of 377 days in not failed to furnish timely filing the appeal

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

section the assessee to explain 271(1)©of the Act and the issue delay of 610 not condoned 1559/JP/2024 2015-16 NFAC Delhi, dated 30-05- Dismissed the appeal 152 days Appeal u/s 2024, Ex-parte order on the ground of delay 271(1)© holding that the appellant of 377 days in not failed to furnish timely filing the appeal

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

section the assessee to explain 271(1)©of the Act and the issue delay of 610 not condoned 1559/JP/2024 2015-16 NFAC Delhi, dated 30-05- Dismissed the appeal 152 days Appeal u/s 2024, Ex-parte order on the ground of delay 271(1)© holding that the appellant of 377 days in not failed to furnish timely filing the appeal

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

section the assessee to explain 271(1)©of the Act and the issue delay of 610 not condoned 1559/JP/2024 2015-16 NFAC Delhi, dated 30-05- Dismissed the appeal 152 days Appeal u/s 2024, Ex-parte order on the ground of delay 271(1)© holding that the appellant of 377 days in not failed to furnish timely filing the appeal

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

In the result, the appeals of the assesseeare allowed for statistical

ITA 1554/JPR/2024[2014-15]Status: DisposedITAT Jaipur07 Mar 2025AY 2014-15
Section 2(22)(e)Section 271(1)Section 271(1)(b)Section 271BSection 271FSection 40Section 80C

section 271(1) of the Act and delay of 610 not condoned 213 days 1559/JP/2024 2015-16 Appeal u/s 271(1)© NFAC Delhi, dated 30-05- 2024, Ex-parte order holding that the appellant failed to furnish documentary evidence in support of his claim for delay in filing the appeal Dismissed the appeal on the ground of delay

DIESH KUMAR GOYAL,KOTA vs. ITO, WARD-1(1), KOTA, KOTA

In the result, the appeal of the assessee is partly allowed

ITA 32/JPR/2025[2010-11]Status: DisposedITAT Jaipur22 May 2025AY 2010-11
For Appellant: Sh. Rajendra Sisodia, Adv
Section 143(3)Section 271(1)(c)Section 274Section 68Section 69

condone the delay of 103 days in filing the\npresent appeal and admit the same for adjudication on merit.\n5.\nSuccinctly, the facts as culled out from the records is that return\ndeclaring an income of Rs.2,80,750/- was e-filed by the assessee on\n29.09.2010 and assessment u/s 143(3) of the I.T. Act was completed on\n20.03.2013

JUGAL KISHORE PARWAL,JAIPUR vs. INCOME TAX OFFICER, WARD-4(5), JAIPUR

In the result, the appeals of the assessee in ITA No

ITA 286/JPR/2022[1986-87]Status: DisposedITAT Jaipur09 Nov 2022AY 1986-87
For Appellant: Shri Raj Kumar Yadav, AdvocateFor Respondent: Mrs. Monisha Choudhary, JCIT
Section 271(1)(b)Section 271(1)(c)Section 273(2)(b)Section 282

condonation of delay, if required. Hence the action of the learned CIT(A) was illegal, invalid and against the principles of natural justice. Ground No. 2- The learned AO was not justified in imposing the penalty of rupee 6,29,730 under section 271(1)(c) of the Act. A.O.- Show cause notice dated 20.03.1997 was issued but no reply