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54 results for “condonation of delay”+ Section 275(1)(a)clear

Sorted by relevance

Karnataka102Chandigarh69Ahmedabad62Mumbai57Delhi54Jaipur54Chennai43Kolkata39Hyderabad33Bangalore32Surat25Cochin22Cuttack15Nagpur13Pune10Lucknow10Indore9Visakhapatnam6Panaji3Patna2Jodhpur1Andhra Pradesh1Calcutta1Jabalpur1Agra1Raipur1Rajasthan1Rajkot1Varanasi1

Key Topics

Section 271C66Section 20155Section 143(3)49Condonation of Delay38Section 26331Addition to Income28Limitation/Time-bar18Penalty17Section 2(15)

SHRI NAGENDRA CHOUDHARY,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

In the result, appeal of the assessee is allowed

ITA 611/JPR/2018[2014-15]Status: DisposedITAT Jaipur10 Jun 2019AY 2014-15

Bench: The Tribunal. Only When The Assessee Enquired About

For Appellant: Shri S.L. Jain (Advocate) &For Respondent: Shri Rajendra Jha (Addl. CIT)
Section 271A

delay of 59 days in filing the present appeal is condoned. 5. The assessee has raised the following grounds :- “ 1. That on the facts and circumstances of the case the learned CIT (A) has erred in upholding the penalty order passed u/s 271AAB of the Income Tax Act, 1961 which is void ab-initio and therefore deserves to be quashed

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

In the result, appeal of the assessee is partly allowed

Showing 1–20 of 54 · Page 1 of 3

15
TDS14
Section 25011
Section 201(1)11
ITA 1502/JPR/2024[2015-16]Status: Disposed
ITAT Jaipur
22 Apr 2025
AY 2015-16
For Appellant: Shri S.L. Poddar, Adv. &For Respondent: Shri P.P. Meena, CIT
Section 250Section 271(1)(c)Section 35A

condone the delay of 58 days in filing the\nappeal before us.\n4.\nThe brief facts of the case are that the assessee the assessee is a\ncompany engaged in hotel business. The assessee filed its return of\nincome on 30.09.2015 declaring loss of Rs. (-) 15,24,86,880/-. A search\nwas conducted on 30.10.2014 in the case

SHREE SIDDHI VINAYAK INDUCTIONS PVT. LTD.,JAIPUR vs. DCIT, CENTRAL CIRCLE-3, JAIPUR

In the result ITA NO. 01/JPR/2021 for A

ITA 1/JPR/2021[2015-16]Status: DisposedITAT Jaipur29 Aug 2022AY 2015-16
For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. P. R. Meena (PCIT)
Section 143(3)Section 145(3)Section 36(1)(va)Section 40Section 43B

delay made in the case of the assessee is condoned and appeal is decided on merits. 7. The fact as culled out from the records is that the return was filed declaring a total loss of Rs. -4,93,41,587/- on 30.09.2015. During the year, the assessee has derived income from business of manufacturing of iron billets and interest

M/S SHRI SIDDHI VINAYAK INDUCTION P. LTD.,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR

In the result ITA NO. 01/JPR/2021 for A

ITA 279/JPR/2019[2014-15]Status: DisposedITAT Jaipur29 Aug 2022AY 2014-15
For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. P. R. Meena (PCIT)
Section 143(3)Section 145(3)Section 36(1)(va)Section 40Section 43B

delay made in the case of the assessee is condoned and appeal is decided on merits. 7. The fact as culled out from the records is that the return was filed declaring a total loss of Rs. -4,93,41,587/- on 30.09.2015. During the year, the assessee has derived income from business of manufacturing of iron billets and interest

SHREE SIDDHI VINAYAK INDUCTION PVT. LTD.,JAIPUR vs. DCIT, JAIPUR

In the result ITA NO. 01/JPR/2021 for A

ITA 116/JPR/2017[2012-13]Status: DisposedITAT Jaipur29 Aug 2022AY 2012-13
For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. P. R. Meena (PCIT)
Section 143(3)Section 145(3)Section 36(1)(va)Section 40Section 43B

delay made in the case of the assessee is condoned and appeal is decided on merits. 7. The fact as culled out from the records is that the return was filed declaring a total loss of Rs. -4,93,41,587/- on 30.09.2015. During the year, the assessee has derived income from business of manufacturing of iron billets and interest

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

PROFESSIONAL AUTOMOTIVES PRIVATE LIMITED,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

In the result the appeal of the assessee in ITA no

ITA 812/JPR/2025[2016-17]Status: DisposedITAT Jaipur23 Jul 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील /ITA Nos.809 to 815/JP/2025 निर्धारण वर्ष /Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. बनाम ACIT, Ltd. Bahu Plaza, Bahu Plaza, Jammu Vs. Central Circle- 1, and Kashmir Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.:AAACP9608E अपीलार्थी/Appellant प्र]त्यर्थी/Respondent निर्धारिती की ओर से / Assessee by :Shri Tarun Mittal, CA राजस्व की ओर से /Revenue by: Shri Ajey Malik, CIT (Th. V.C)

For Appellant: Shri Tarun Mittal, CAFor Respondent: Shri Ajey Malik, CIT (Th. V.C)
Section 143(3)Section 37(1)

1), bei Vehicle rating of the gross vehicle weight and axel weight respectively as duly certified by the testing agencies for compliance of the rule 126, or in the maximum vehicle weight and maximum safe axle weight of each vehicle respectively as notified by the Central Government, or ill the maximum total load permitted to be carned by the tyre

M/S RAJENDRA AND URSULA JOSHI SKILL DEVELOPEMENT PVT. LTD. JAIPUR,JAIPUR vs. PCIT-2, JAIPUR

In the result ITA NO. ITA 57/JPR/2021 is also stands dismissed

ITA 56/JPR/2021[2016-17]Status: DisposedITAT Jaipur05 May 2022AY 2016-17
For Appellant: Sh. Mahendra Gargieya (Adv.)For Respondent: Sh. Manoj Mehar (CIT)
Section 263Section 5

condone the delay in filing this appeal and decided to take the appeal on its merits. 6. In this appeal the assessee has raised following grounds:- 1. In the facts and circumstances of the present case and as per established law and legal precedents, ld. PCIT has grossly erred in exceeding his jurisdiction in passing the Order dated

M/S RAJENDRA AND URSULA HOLDINGS PVT. LTD., JAIPUR,JAIPUR vs. PCIT-1, JAIPUR

In the result ITA NO. ITA 57/JPR/2021 is also stands dismissed

ITA 57/JPR/2021[2016-17]Status: DisposedITAT Jaipur05 May 2022AY 2016-17
For Appellant: Sh. Mahendra Gargieya (Adv.)For Respondent: Sh. Manoj Mehar (CIT)
Section 263Section 5

condone the delay in filing this appeal and decided to take the appeal on its merits. 6. In this appeal the assessee has raised following grounds:- 1. In the facts and circumstances of the present case and as per established law and legal precedents, ld. PCIT has grossly erred in exceeding his jurisdiction in passing the Order dated

ACIT, CENTRAL CIRCLE, KOTA vs. BANAS MINERALS PRIVATE LIMITED, JHALAWAR

In the result the appeal of the revenue in ITA no

ITA 239/JPR/2024[2013-14]Status: DisposedITAT Jaipur03 Dec 2024AY 2013-14

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

For Appellant: Sh. Rajendra Jain (Adv.) (V.C)For Respondent: Smt. Alka Gautam, CIT-DR (V.H)
Section 153ASection 250Section 69B

condonation of delay of 12 days has merits as assessee was prevented with sufficient cause while filling the cross objection. ITA No. 239/JP/2024 and CO/4/JPR/2024 for A.Y 2013-14 12. Succinctly, the fact as culled out from the records is that a search & seizure operation under section 132(1) of the Income-tax Act, 1961 (hereinafter "the Act") was carried

ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE, KOTA vs. BANAS BUILDERS AND DEVELOPERS LLP, JHALAWAR

In the result the appeal of the revenue in ITA no

ITA 269/JPR/2024[2018-19]Status: DisposedITAT Jaipur03 Dec 2024AY 2018-19

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

For Appellant: Sh. Rajendra Jain (Adv.) (V.C)For Respondent: Smt. Alka Gautam, CIT-DR (V.H)
Section 153ASection 250Section 69B

condonation of delay of 12 days has merits as assessee was prevented with sufficient cause while filling the cross objection. ITA No. 239/JP/2024 and CO/4/JPR/2024 for A.Y 2013-14 12. Succinctly, the fact as culled out from the records is that a search & seizure operation under section 132(1) of the Income-tax Act, 1961 (hereinafter "the Act") was carried

ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. BANAS MINERALS PRIVATE LIMITED, JHALAWAR

In the result the appeal of the revenue in ITA no

ITA 240/JPR/2024[2018-19]Status: DisposedITAT Jaipur03 Dec 2024AY 2018-19

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

For Appellant: Sh. Rajendra Jain (Adv.) (V.C)For Respondent: Smt. Alka Gautam, CIT-DR (V.H)
Section 153ASection 250Section 69B

condonation of delay of 12 days has merits as assessee was prevented with sufficient cause while filling the cross objection. ITA No. 239/JP/2024 and CO/4/JPR/2024 for A.Y 2013-14 12. Succinctly, the fact as culled out from the records is that a search & seizure operation under section 132(1) of the Income-tax Act, 1961 (hereinafter "the Act") was carried

JODHPUR DEVELOPMENT AUTHORITY,JODHPUR vs. DCIT (EXEMPTION), JAIPUR

In the result, the appeal in ITA no

ITA 666/JPR/2023[2013-14]Status: DisposedITAT Jaipur26 Apr 2024AY 2013-14

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

For Appellant: Shri Amit Kothari (C.A.)For Respondent: Shri Ajay Malik (CIT)
Section 11Section 143(3)Section 234A

condonation of delay and granting the registration from retrospective effect if the trust is carrying on the activities in accordance with its deed and other conditions are being duly complied with. 1.8. It is respectfully submitted that amendment brought in section 12A and explanatory notes thereon, even is a assessee gets registration u/s 12A at a later stage, and there

JODHPUR DEVELOPMENT AUTHORITY,JODHPUR vs. DCIT (EXEMPTION), JAIPUR

In the result, the appeal in ITA no

ITA 665/JPR/2023[2009-10]Status: DisposedITAT Jaipur26 Apr 2024AY 2009-10

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 665 & 666/JPR/2023 fu/kZkj.ko"kZ@Assessment Years : 2009-10 & 2013-14 Jodhpur Development Authority 1, Opposite Railway Hospital, JDA Circle, Jodhpur. cuke Vs. Deputy Commissioner of Income Tax, Exemption, Jodhpur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAALJ 0478 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Amit Kothari (C.A.) jktLo dh vksjls@Revenue by:

For Appellant: Shri Amit Kothari (C.A.)For Respondent: Shri Ajay Malik (CIT)
Section 11Section 143(3)Section 234A

condonation of delay and granting the registration from retrospective effect if the trust is carrying on the activities in accordance with its deed and other conditions are being duly complied with. 1.8. It is respectfully submitted that amendment brought in section 12A and explanatory notes thereon, even is a assessee gets registration u/s 12A at a later stage, and there

ASHOK KUMAR JAIN,KOTA vs. ITO WD-2(1), KOTA, KOTA

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

ITA 1225/JPR/2024[2015-16]Status: DisposedITAT Jaipur18 Mar 2025AY 2015-16
For Appellant: Sh. Mahendra Gargieya, Adv.& Sh. Devang Gargieya, AdvFor Respondent: Sh. Gautam Singh Choudhary, JCIT
Section 147Section 250Section 253(3)Section 5

delay of two days in filing\nthe appeal by the assessee is condoned.\n5.\nIn this appeal, the assessee has raised the following grounds:\n“1. 1. The ld. CIT(A) erred in law as well as facts of the case in confirming the validity of\nthe impugned notice u/s 148A of the Act as also the notice issued

DY.CONSERVATOR OF FOREST DAUSA,DAUSA vs. INCOME TAX OFFICER TDS, ALWAR

In the results appeal of the

ITA 184/JPR/2023[2017-18]Status: DisposedITAT Jaipur10 May 2023AY 2017-18

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

For Appellant: Sh Sunil Kumar UppaddhayFor Respondent: Sh. James Kurian, (CIT) &
Section 201Section 201(1)Section 271C

condonation of delay had not been passed by the Commissioner of Income Tax(A). Hence, considering the limitation for passing the penalty order, the Jt Commissioner of Income Tax imposed the penalty. 5.4. So far as the claim of the appellant regarding contravention of provision of Section 275 of 1

DY.CONSERVATOR OF FOREST DAUSA,DAUSA vs. INCOME TAX OFFICER TDS, ALWAR

In the results appeal of the

ITA 179/JPR/2023[2011-12]Status: DisposedITAT Jaipur10 May 2023AY 2011-12

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

For Appellant: Sh Sunil Kumar UppaddhayFor Respondent: Sh. James Kurian, (CIT) &
Section 201Section 201(1)Section 271C

condonation of delay had not been passed by the Commissioner of Income Tax(A). Hence, considering the limitation for passing the penalty order, the Jt Commissioner of Income Tax imposed the penalty. 5.4. So far as the claim of the appellant regarding contravention of provision of Section 275 of 1

DY.CONSERVATOR OF FOREST DAUSA,DAUSA vs. INCOME TAX OFFICER TDS, ALWAR

In the results appeal of the

ITA 180/JPR/2023[2013-14]Status: DisposedITAT Jaipur10 May 2023AY 2013-14

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

For Appellant: Sh Sunil Kumar UppaddhayFor Respondent: Sh. James Kurian, (CIT) &
Section 201Section 201(1)Section 271C

condonation of delay had not been passed by the Commissioner of Income Tax(A). Hence, considering the limitation for passing the penalty order, the Jt Commissioner of Income Tax imposed the penalty. 5.4. So far as the claim of the appellant regarding contravention of provision of Section 275 of 1

DY.CONSERVATOR OF FOREST DAUSA,DAUSA vs. INCOME TAX OFFICER TDS, ALWAR

In the results appeal of the

ITA 185/JPR/2023[2013-14]Status: DisposedITAT Jaipur10 May 2023AY 2013-14

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

For Appellant: Sh Sunil Kumar UppaddhayFor Respondent: Sh. James Kurian, (CIT) &
Section 201Section 201(1)Section 271C

condonation of delay had not been passed by the Commissioner of Income Tax(A). Hence, considering the limitation for passing the penalty order, the Jt Commissioner of Income Tax imposed the penalty. 5.4. So far as the claim of the appellant regarding contravention of provision of Section 275 of 1

DY.CONSERVATOR OF FOREST DAUSA,DAUSA vs. INCOME TAX OFFICER TDS, ALWAR

In the results appeal of the

ITA 181/JPR/2023[2014-15]Status: DisposedITAT Jaipur10 May 2023AY 2014-15

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

For Appellant: Sh Sunil Kumar UppaddhayFor Respondent: Sh. James Kurian, (CIT) &
Section 201Section 201(1)Section 271C

condonation of delay had not been passed by the Commissioner of Income Tax(A). Hence, considering the limitation for passing the penalty order, the Jt Commissioner of Income Tax imposed the penalty. 5.4. So far as the claim of the appellant regarding contravention of provision of Section 275 of 1