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5 results for “condonation of delay”+ Section 271A(1)(d)clear

Sorted by relevance

Chennai58Karnataka21Ahmedabad11Delhi11Bangalore8Pune7Kolkata7Lucknow6Mumbai6Jaipur5Surat5Visakhapatnam3Guwahati3Raipur3SC2Cochin1Indore1Jabalpur1

Key Topics

Section 271B6Section 145(3)4Section 271A4Addition to Income4Section 44A3Section 143(3)3Penalty3Natural Justice3Section 250

GOVINDAM BRJ INFRA PROJECTS PRIVATE LIMITED,JAIPUR vs. ACIT/DCIT CIR-6,JPR, JAIPUR

The appeals of the assessee are allowed

ITA 1114/JPR/2025[2017-18]Status: DisposedITAT Jaipur15 Oct 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Deepak Somani, C.AFor Respondent: Shri Gaurav Awasthi, JCIT
Section 143(3)Section 145(3)Section 234ASection 234BSection 250Section 270A(1)Section 271Section 44A

271A and 272A(1)(d), which are not sustainable when the primary addition itself is not justified. 8. The appellant craves leave to add, amend, alter or delete any or all of the above grounds of appeal at the time of hearing.” 3. We find that both these appeals filed by the assessee are delayed by 68 days each

2
Section 270A(1)2
Section 2712
Condonation of Delay2

GOVINDAM BRJ INFRA PROJECTS PRIVATE LIMITED,JAIPUR vs. ACIT/DCIT CIR-6,JPR, JAIPUR

The appeals of the assessee are allowed

ITA 1115/JPR/2025[2018-19]Status: DisposedITAT Jaipur15 Oct 2025AY 2018-19
For Appellant: Shri Deepak Somani, C.AFor Respondent: Shri Gaurav Awasthi, JCIT
Section 143(3)Section 145(3)Section 234ASection 234BSection 250Section 270A(1)Section 271Section 44A

271A and 272A(1)(d), which are not\nsustainable when the primary addition itself is not justified.\n8. The appellant craves leave to add, amend, alter or delete any or all of the above\ngrounds of appeal at the time of hearing.\"\n3.\nWe find that both these appeals filed by the assessee are delayed by 68 days\neach

OM PRAKASH SHARMA,SANGANER JAIPUR vs. WARD 4(3), JAIPUR, JAIPUR

In the result, for statistical purposes, the appeal is treated as allowed

ITA 43/JPR/2024[2015-16]Status: DisposedITAT Jaipur20 Aug 2024AY 2015-16
For Appellant: \nSh. Ashish SharmaFor Respondent: \nSh. Anoop Singh, Addl. CIT
Section 143(3)

section 143(3) of the Income Tax Act, by\nITO, Ward 4(3), Jaipur before him.\n2\nITA No. 43/JP/2024\nOm Prakash Sharma vs. ITO\nThe present is for the following grounds: -\n\"1. The A.O. erred in not following the principles of natural justice and in failing to\nprovide adequate and meaningful opportunity and ignoring the evidence on record

BADRI NARAYAN CHOUDHARY,JAIPUR vs. ITO WARD 4(1), JAIPUR

In the result, the appeal of the assessee is allowed

ITA 341/JPR/2025[2010-2011]Status: DisposedITAT Jaipur06 Aug 2025AY 2010-2011

Bench: Or Before Hearing Of This Appeal.”

For Appellant: Sh. Ashish Khandelwal, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT
Section 271ASection 271BSection 4Section 44A

d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 341/JP/2025 fu/kZkj.k o"kZ@Assessment Year : 2010-11 cuke Badri Narayan Choudhary ITO, Vs. 3356, Govind Rao Ji Ka Rasta Ward 4(1), Chandpole Bazar, Jaipur Jaipur LFkk

PRAKASH CHAND VARINDANI,JAIPUR vs. ACIT CERTAL CIRLCE-3, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 1146/JPR/2024[2017-18]Status: DisposedITAT Jaipur09 Apr 2025AY 2017-18
For Appellant: Sh. Abhishek Soni, CAFor Respondent: Mrs. Swapnil Parihar, JCIT-DR
Section 144Section 68

condonation of delay\n121-165\n8\nBank Statement and Manager's note on currency deposited\n166-174\n9\nCovering Letter for further submission\n175\n10\nLedger (duplicate)\n176-213\n11\nBank Statement\n214-247\n12\nITR form\n248-291\n13\nCited Case Laws\n292-314\n14\nBash Book (Separate)\n1-565\n10. The Id. AR of the assessee in addition