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37 results for “condonation of delay”+ Section 292clear

Sorted by relevance

Kolkata114Karnataka112Chennai92Delhi72Mumbai67Chandigarh54Bangalore47Jaipur37Panaji32Ahmedabad20Hyderabad20Surat17Rajkot15Pune15Lucknow9Indore8Cuttack5Nagpur5Telangana4Jodhpur3Andhra Pradesh3Calcutta3Raipur3Allahabad2Cochin2Rajasthan1Dehradun1SC1Guwahati1Orissa1Visakhapatnam1

Key Topics

Section 26335Section 143(3)28Condonation of Delay19Addition to Income17Limitation/Time-bar16Section 14815Section 153A12Section 2509Section 147

VISHNU PAREEK,JAIPUR vs. CIT(A), JAIPUR

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

ITA 292/JPR/2022[2009-10]Status: DisposedITAT Jaipur20 Apr 2023AY 2009-10

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Mahendra Gargieya (Adv.)For Respondent: Smt Chanchal Meena (Addl. CIT)
Section 142(1)Section 143(2)Section 147Section 148

292 (Mad.) (Delay 1902 Days), (DPB 1-6) held that “Appeal (Tribunal)- Condonation of delay- Reasonable cause- Delay of 1902 days in filing appeal against CIT’s order under s. 12AA was, as explained by assessee, on account of non-advise on the part of the professional, who has been engaged by the assessee and the ignorance

Showing 1–20 of 37 · Page 1 of 2

9
Section 271(1)(c)8
Section 687
Deduction7

PRAMOD KUMAR CHOUDHARY,JAIPUR vs. ITO, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 206/JPR/2025[2012-13]Status: DisposedITAT Jaipur09 Jul 2025AY 2012-13
For Appellant: Shri Vinod Kumar Gupta, CAFor Respondent: Shri Gautam Singh Choudhary, JCIT
Section 143(3)Section 147Section 69

condone the delay as the assessee was\nprevented with sufficient cause.\n4. Succinctly, the fact as culled out from the records is that in this case,\nreturn of income was filed by the assessee u/s 139(1) of the Act on\n09.11.2013 declaring total income of Rs.1,60,270/- and agriculture income\nof Rs.34,750/-. Subsequently, based on the information

STATE BANK OF INDIA (EARLIER KNOWN AS SBBJ),AJMER vs. INCOME TAX OFFICER(TDS), AJMER, AJMER

ITA 173/JPR/2025[2017-18]Status: DisposedITAT Jaipur27 May 2025AY 2017-18
For Appellant: Mrs. Apeksha Kalra, AdvocateFor Respondent: Shri Gautam Singh Choudhary, Addl. CIT-DR
Section 142Section 201Section 201(1)Section 250(6)Section 253(5)Section 292BSection 5

condone the\ndelay of 1988 days in filing the appeal before us.\n4.\nThe brief facts of the case are that the assessee is a branch of public sector\nbank. A letter no. ITO(TDS)/AJM/2017-18/1297 dated 27.02.2018 was issued by\nthe Income-tax Department calling for the information under section 201 in respect\nof foreign LTC benefits availed

KULDEEP SINGH SHEKHAWAT,KOTA vs. ITO W-2(1), KOTA, KOTA

In the result, the appeal of the assessee is allowed

ITA 701/JPR/2024[2016-17]Status: DisposedITAT Jaipur06 Mar 2025AY 2016-17

Bench: Shri Sandeep Gosain & Shri Gagan Goyalkuldeep Singh Shekhawat, 11, Samridhi Traders, Police Line, Gopal Vihar, Baran Road-324001 Pan No. Araps0973M ...... Appellant Vs. Income Tax Officer, Ward-2(1), Kota …... Respondent

For Appellant: Mr. Mahendra Gargieya, Adv., Ld. ARFor Respondent: Mr. Manoj Kumar, JCIT, Ld. DR
Section 139(4)Section 143(3)Section 234ASection 250Section 54Section 54BSection 54F

condone the delay of 292 days in filing of appeal. 5. It is observed that during the year under consideration the assessee sold property situated at Village Deoli Arab Road, Tehsil Ladpura, and Kota for Rs. 3.08 Cr. Which was jointly owned by the assessee himself and some Mr. Naveen Kumar in 50:50, meaning thereby the share

KALYAN SAHAI GURJAR,JAIPUR vs. CIT(A), JAIPUR

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

ITA 195/JPR/2023[2011-12]Status: DisposedITAT Jaipur23 May 2023AY 2011-12

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 195/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2011-12 Kalyan Sahai Gurjar S/o Surja Ram Gurjar Bhojera, Virat Nagar, Jaipur cuke Vs. CIT(A) Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ALMPG 1989 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Mahendra Prajapat (C.A.) jktLo dh vksj ls@ Revenue by : Smt Monisha Choudhary (Addl. CIT) a lquokbZ dh rkjh[k@

For Appellant: Shri Mahendra Prajapat (C.A.)For Respondent: Smt Monisha Choudhary (Addl. CIT) a
Section 147

section 147 r.w.s. 144 of the Income Tax Act, by ITO, Ward-5(3), Jaipur. 2. At the outset of the hearing of the appeal it is noted that the appeal of the assessee is filed delayed by 2 days. The ld. AR of 2 Kalyan Sahai Gurjar vs. CIT the assessee relied upon the petition for condonation of delay

PRADEEP KUMAR ROCHWANI, JODHPUR,JODHPUR vs. CIRCLE (INTL TAX), JAIPUR, JAIPUR

In the result, appeal of the assessee is allowed

ITA 567/JPR/2025[2018-19]Status: DisposedITAT Jaipur15 Sept 2025AY 2018-19

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Rajendra Jain, Adv. (throughFor Respondent: Shri Rajesh Ojha, CIT-DR a
Section 143(3)Section 144C(1)Section 263

condone the delay of 313 days in filing the appeal before us. 5. The brief facts of the case are that the assessee is a NRI presently residing in UAE (Dubai). The assessee filed e-return of income for the assessment year 2018-19 on 04.08.2018 declaring total income of Rs. 5,51,68,940/- including long term capital gain

KEDAR PRASAD VIJAY,ALWAR vs. ACIT, CENTRAL CIRCLE, ALWAR

In the result, both appeals of the assessee are disposed off as per\ndirection given supra

ITA 1281/JPR/2024[2016-17]Status: DisposedITAT Jaipur09 Apr 2025AY 2016-17
For Appellant: Shri P.C. Parwal, C.AFor Respondent: Smt. Runi Pal, CIT-DR
Section 143(3)

section 143(3) r.w.s.153A and 143(3) of the\nIncome Tax Act, 1961 respectively. The grounds of appeal raised by the\nassessee in both the appeals are as under:-\nITA NOS. 1280 & 1281/JPR/2024\nSHRI KEDAR PRASAD VIJAY VS ACIT, CENTRAL CIRCLE, ALWAR\nITA No. 1280/JPR/2024 – A.Y. 2014-15\n1. The Ld. CIT(A) has erred on facts

KEDAR PRASAD VIJAY,ALWAR vs. ACIT, CENTRAL CIRCLE, ALWAR

In the result, both appeals of the assessee are disposed off as per\r\ndirection given supra

ITA 1280/JPR/2024[2014-15]Status: DisposedITAT Jaipur09 Apr 2025AY 2014-15
For Appellant: Shri P.C. Parwal, C.A.\rFor Respondent: Smt. Runi Pal, CIT-DR\r
Section 143(3)

section 143(3) r.w.s.153A and 143(3) of the\r\nIncome Tax Act, 1961 respectively. The grounds of appeal raised by the\r\nassessee in both the appeals are as under:-\r\n\r\nITA NOS. 1280 & 1281/JPR/2024\r\nSHRI KEDAR PRASAD VIJAY VS ACIT, CENTRAL CIRCLE, ALWAR\r\n\r\nITA No. 1280/JPR/2024

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

PRAMILA AGARWAL,JAIPUR vs. THE INCOME TAX OFFICER WARD-2(5), JAIPUR

In the result, the appeal of the assessee is allowed

ITA 531/JPR/2025[2011-12]Status: DisposedITAT Jaipur10 Oct 2025AY 2011-12
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Gorav Avasthi, JCIT
Section 147Section 148Section 68

condone\nthe delay of 108 days in filing the appeal before us but with a cost of Rs.\n5,000/- to be deposited into the Prime Minister Relief Fund to be\ndeposited by the assessee when the assessee apply for the appeal effect of\nthis order.\n\n4.\nBrief facts of the Case are that the assessee had filed

MANOJ KUMAR SHARMA,JAIPUR vs. PCIT (CENTRAL), JAIPUR

In the result appeal of the assessee in the ITA No

ITA 281/JPR/2022[2013-14]Status: DisposedITAT Jaipur25 Nov 2022AY 2013-14
For Appellant: ShriMahendraGargieya (Adv.)&For Respondent: ShriJames Kurian (CIT)
Section 143(3)Section 263

delay of 6days in filing the appeal by the assessee is condoned in ITA No. 217 to 223/JP/2022, 214 to 2016/JP/2022 &ITA No. 281 to 283/JP/2022. 7. Before moving towards the facts of the case we would like to mention that the assessee has assailed the appeal in ITA No. 217/JPR/2022 on the following grounds

MANOJ KUMAR SHARMA,JAIPUR vs. PCIT(CENTRAL), JAIPUR

In the result appeal of the assessee in the ITA No

ITA 282/JPR/2022[2014-15]Status: DisposedITAT Jaipur25 Nov 2022AY 2014-15
For Appellant: ShriMahendraGargieya (Adv.)&For Respondent: ShriJames Kurian (CIT)
Section 143(3)Section 263

delay of 6days in filing the appeal by the assessee is condoned in ITA No. 217 to 223/JP/2022, 214 to 2016/JP/2022 &ITA No. 281 to 283/JP/2022. 7. Before moving towards the facts of the case we would like to mention that the assessee has assailed the appeal in ITA No. 217/JPR/2022 on the following grounds

MANOJ KUMAR SHARMA,JAIPUR vs. PCIT(CENTRAL), JAIPUR

In the result appeal of the assessee in the ITA No

ITA 283/JPR/2022[2015-16]Status: DisposedITAT Jaipur25 Nov 2022AY 2015-16
For Appellant: ShriMahendraGargieya (Adv.)&For Respondent: ShriJames Kurian (CIT)
Section 143(3)Section 263

delay of 6days in filing the appeal by the assessee is condoned in ITA No. 217 to 223/JP/2022, 214 to 2016/JP/2022 &ITA No. 281 to 283/JP/2022. 7. Before moving towards the facts of the case we would like to mention that the assessee has assailed the appeal in ITA No. 217/JPR/2022 on the following grounds

RAM KISHAN VERMA,KOTA vs. PCIT (CENTRAL), JAIPUR

In the result appeal of the assessee in the ITA No

ITA 223/JPR/2022[2018-19]Status: DisposedITAT Jaipur25 Nov 2022AY 2018-19
For Appellant: ShriMahendraGargieya (Adv.)&For Respondent: ShriJames Kurian (CIT)
Section 143(3)Section 263

delay of 6days in filing the appeal by the assessee is condoned in ITA No. 217 to 223/JP/2022, 214 to 2016/JP/2022 &ITA No. 281 to 283/JP/2022. 7. Before moving towards the facts of the case we would like to mention that the assessee has assailed the appeal in ITA No. 217/JPR/2022 on the following grounds

HARISH JAIN,KOTA vs. PCIT (CENTRAL), JAIPUR

In the result appeal of the assessee in the ITA No

ITA 214/JPR/2022[2012-13]Status: DisposedITAT Jaipur25 Nov 2022AY 2012-13
For Appellant: ShriMahendraGargieya (Adv.)&For Respondent: ShriJames Kurian (CIT)
Section 143(3)Section 263

delay of 6days in filing the appeal by the assessee is condoned in ITA No. 217 to 223/JP/2022, 214 to 2016/JP/2022 &ITA No. 281 to 283/JP/2022. 7. Before moving towards the facts of the case we would like to mention that the assessee has assailed the appeal in ITA No. 217/JPR/2022 on the following grounds

HARISH JAIN,JAIPUR vs. PCIT (CENTRAL), JAIPUR

In the result appeal of the assessee in the ITA No

ITA 215/JPR/2022[2015-16]Status: DisposedITAT Jaipur25 Nov 2022AY 2015-16
For Appellant: ShriMahendraGargieya (Adv.)&For Respondent: ShriJames Kurian (CIT)
Section 143(3)Section 263

delay of 6days in filing the appeal by the assessee is condoned in ITA No. 217 to 223/JP/2022, 214 to 2016/JP/2022 &ITA No. 281 to 283/JP/2022. 7. Before moving towards the facts of the case we would like to mention that the assessee has assailed the appeal in ITA No. 217/JPR/2022 on the following grounds

HARISH JAIN,KOTA vs. PCIT (CENTRAL), JAIPUR

In the result appeal of the assessee in the ITA No

ITA 216/JPR/2022[2016-17]Status: DisposedITAT Jaipur25 Nov 2022AY 2016-17
For Appellant: ShriMahendraGargieya (Adv.)&For Respondent: ShriJames Kurian (CIT)
Section 143(3)Section 263

delay of 6days in filing the appeal by the assessee is condoned in ITA No. 217 to 223/JP/2022, 214 to 2016/JP/2022 &ITA No. 281 to 283/JP/2022. 7. Before moving towards the facts of the case we would like to mention that the assessee has assailed the appeal in ITA No. 217/JPR/2022 on the following grounds

RAM KISHAN VERMA,KOTA vs. PCIT (CENTRAL), JAIPUR

In the result appeal of the assessee in the ITA No

ITA 217/JPR/2022[2012-13]Status: DisposedITAT Jaipur25 Nov 2022AY 2012-13
For Appellant: ShriMahendraGargieya (Adv.)&For Respondent: ShriJames Kurian (CIT)
Section 143(3)Section 263

delay of 6days in filing the appeal by the assessee is condoned in ITA No. 217 to 223/JP/2022, 214 to 2016/JP/2022 &ITA No. 281 to 283/JP/2022. 7. Before moving towards the facts of the case we would like to mention that the assessee has assailed the appeal in ITA No. 217/JPR/2022 on the following grounds

RAM KISHAN VERMA,KOTA vs. PCIT (CENTRAL), JAIPUR

In the result appeal of the assessee in the ITA No

ITA 218/JPR/2022[2013-14]Status: DisposedITAT Jaipur25 Nov 2022AY 2013-14
For Appellant: ShriMahendraGargieya (Adv.)&For Respondent: ShriJames Kurian (CIT)
Section 143(3)Section 263

delay of 6days in filing the appeal by the assessee is condoned in ITA No. 217 to 223/JP/2022, 214 to 2016/JP/2022 &ITA No. 281 to 283/JP/2022. 7. Before moving towards the facts of the case we would like to mention that the assessee has assailed the appeal in ITA No. 217/JPR/2022 on the following grounds

RAM KISHAN VERMA,KOTA vs. PCIT (CIRCLE), JAIPUR

In the result appeal of the assessee in the ITA No

ITA 219/JPR/2022[2014-15]Status: DisposedITAT Jaipur25 Nov 2022AY 2014-15
For Appellant: ShriMahendraGargieya (Adv.)&For Respondent: ShriJames Kurian (CIT)
Section 143(3)Section 263

delay of 6days in filing the appeal by the assessee is condoned in ITA No. 217 to 223/JP/2022, 214 to 2016/JP/2022 &ITA No. 281 to 283/JP/2022. 7. Before moving towards the facts of the case we would like to mention that the assessee has assailed the appeal in ITA No. 217/JPR/2022 on the following grounds