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14 results for “condonation of delay”+ Section 292Bclear

Sorted by relevance

Delhi47Chennai30Mumbai27Amritsar27Bangalore22Kolkata19Jaipur14Nagpur12Rajkot10Ahmedabad9Raipur6Cuttack5Visakhapatnam3Cochin2Hyderabad2Dehradun2Lucknow2Pune2SC2Surat2Calcutta1Chandigarh1Indore1Jodhpur1

Key Topics

Section 14716Section 143(3)14Addition to Income11Section 25010Section 1488Limitation/Time-bar8Section 153D7Section 271(1)(c)6Deduction

SUVA LAL PAHARIA,JAIPUR vs. ITO WARD 6(3), JAIPUR

ITA 157/JPR/2024[2008-09]Status: DisposedITAT Jaipur24 Jun 2024AY 2008-09
For Appellant: Sh. Shrawan Kumar Gupta (Adv.) &For Respondent: Smt. Monisha Chaudhary (Addl.CIT)
Section 144Section 147Section 5

292B" ], "issues": "Whether the reassessment proceedings initiated under section 147/148 are valid when there is a failure to obtain proper sanction and the reasons recorded are incorrect or without material evidence? Whether the delay in filing the appeal can be condoned

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: Disposed
6
Condonation of Delay6
Section 695
Section 234A5
ITAT Jaipur
18 Mar 2025
AY 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

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

KATRATHAL GRAM SEWA SAHKARI SAMITI LIMITED ,KATRATHAL vs. ITO WARD 1 SIKAR, SIKAR

ITA 1001/JPR/2025[2019-20]Status: DisposedITAT Jaipur27 Oct 2025AY 2019-20
For Appellant: Sh. Shrawan Kumar Gupta, Adv.\rFor Respondent: Shri Gautam Singh Choudhary, Addl. CIT\r
Section 139(1)Section 143(2)Section 144BSection 147Section 147rSection 148Section 148ASection 151Section 234ASection 250

condoned either by the statutory authorities or by the courts.\r\nA claim for deduction under section 80P can be entertained even if it is made in a\r\nreturn filed beyond the time permitted under the Act, ignores the perspective that\r\nsees the requirement of the claim for deduction being made in a valid return pre-\r\ncondition

SHRI KIRODI MAL,ALWAR vs. INCOME TAX OFFICER, ALWAR

Appeal is dismissed

ITA 883/JPR/2017[2009-10]Status: DisposedITAT Jaipur13 Jul 2022AY 2009-10
For Appellant: Sh. Javed Khan, AdvFor Respondent: Sh. A. S. Nehara (Addl. CIT)
Section 147Section 148Section 149

delay of 18 days in filing the appeal is condoned.” 3. The assessee has filed a Miscellaneous Application (MA) against the order dated 10.10.2019 passed in ITA No. 883/JP/2017. 4. The ld. AR appeared on behalf of the assessee, in response to the MA submitted that the reasons as to why the assessee or the AR of the assessee could

AKSH OPTIFIBRE LIMITED,NEW DELHI vs. ACIT, CIRCLE - 2, ALWAR

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

ITA 170/JPR/2024[2010-11]Status: DisposedITAT Jaipur20 May 2025AY 2010-11
For Appellant: Shri Akul Agarwal, C.A. (thr. V.C.)For Respondent: Shri Arvind Kumar, CIT-DR
Section 143(3)Section 147Section 148Section 156Section 234ASection 250

condonation of delay\nhas been filed by the assessee wherein it has been specifically submitted that the\ndelay was because of the order was not received proper time.The applicationreads\nas under :-\n\"Along with the order of CIT(A), Alwar, as attached in our enclosures to the appeal filed\nbefore Hon'ble Jaipur Benches of ITAT, also contains the copy

MAYA KUMARI,JAIPUR vs. ITO WARD 2(2), JAIPUR, JAIPUR

In the result, appeal of the assessee is allowed

ITA 581/JPR/2025[2012-13]Status: DisposedITAT Jaipur03 Nov 2025AY 2012-13
For Appellant: Shri Shrawan Kumar Gupta, AdvFor Respondent: Shri Gautam Singh choudhary, Addl. CIT
Section 147Section 148Section 234ASection 250Section 69

condonation of delay are\ntrue and correct and may be treated as part of this affidavit.\nPlace : Jaipur\nDate: 14.04.2025\nSd/-\nMaya Kumari\n( Deponent )\nVERIFICATION\nI, Maya Kumari W/o Late Sh. Manoj Kumar Yadav, Aged years, R/o\n167, Om Shiv Colony Shyam Marg Jhotwara Jaipur Rajasthan 302012, do\nhereby verified that the contentions of above para

KOSHAL KISHOR SHARMA,JAIPUR vs. DCIT(INTL. TAX.) JAIPUR, JAIPUR

In the result, appeals of the assessee are allowed

ITA 862/JPR/2025[2015-16]Status: DisposedITAT Jaipur15 Sept 2025AY 2015-16

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

For Appellant: Shri Shrawan Kumar Gupta, AdvFor Respondent: Shri Dharam Singh Meena, JCIT-DR
Section 147Section 148ASection 234ASection 250Section 271(1)(c)Section 69Section 69A

condone the delay of 28 days in filing the appeal before us. 5. The brief facts of the case are that the assessee is a non-resident individual. The assessee did not file his return of income for the AY 2015-16 for the reason that the assessee was having no taxable income in India originally. However, he has been

KOSHAL KISHOR SHARMA,JAIPUR vs. DCIT(INTL. TAX), JAIPUR, JAIPUR

In the result, appeals of the assessee are allowed

ITA 861/JPR/2025[2015-16]Status: DisposedITAT Jaipur15 Sept 2025AY 2015-16

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

For Appellant: Shri Shrawan Kumar Gupta, AdvFor Respondent: Shri Dharam Singh Meena, JCIT-DR
Section 147Section 148ASection 234ASection 250Section 271(1)(c)Section 69Section 69A

condone the delay of 28 days in filing the appeal before us. 5. The brief facts of the case are that the assessee is a non-resident individual. The assessee did not file his return of income for the AY 2015-16 for the reason that the assessee was having no taxable income in India originally. However, he has been

INCOME TAX OFFICER, WARD-1-1, KOTA vs. SHRI CHANDI RAM, KOTA

In the result, appeal of the revenue is dismissed

ITA 662/JPR/2018[2012-13]Status: DisposedITAT Jaipur14 Jun 2023AY 2012-13

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

For Appellant: Sh. Siddharth Ranka (Adv.) &For Respondent: Smt Runi Pal (Addl. CIT)
Section 143(3)

delay in filing the form no. 36 is condoned. 5. As regards the decisions relied upon by the ld. Counsel for the assessee, there is no dispute that the appeal filed against the deceased assessee is not covered under the provisions of section 292B

RESONANCE EDUVENTURES LIMITED,,KOTA vs. ACIT DCIT, CENTRAL CIRCLE, , KOTA

In the result, all the appeals of the assessee are allowed

ITA 671/JPR/2024[2017-18]Status: DisposedITAT Jaipur10 Mar 2025AY 2017-18

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

For Appellant: Shri Mahendra Gargieya, Adv. (Thr. V.C)&For Respondent: Smt. Alka Gautam, CIT-DR
Section 143(3)Section 14ASection 153DSection 234DSection 250

Delay condoned. Having regard to facts and circumstances of the case, we are not inclined to interfere in the matter. The Special Leave Petition is dismissed. Pending application(s) shall stand disposed of.” 10.6 Further, the Hon’ble Delhi High Court vide its judgment in case of PCIT vs. Anuj Bansal [(2024) 466 ITR 251] affirmed the decision of ITAT

RESONANCE EDUVENTURES LIMITED,KOTA vs. ACIT DCIT, CENTRAL CIRCLE,, KOTA

In the result, all the appeals of the assessee are allowed

ITA 672/JPR/2024[2018-19]Status: DisposedITAT Jaipur10 Mar 2025AY 2018-19

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

For Appellant: Shri Mahendra Gargieya, Adv. (Thr. V.C)&For Respondent: Smt. Alka Gautam, CIT-DR
Section 143(3)Section 14ASection 153DSection 234DSection 250

Delay condoned. Having regard to facts and circumstances of the case, we are not inclined to interfere in the matter. The Special Leave Petition is dismissed. Pending application(s) shall stand disposed of.” 10.6 Further, the Hon’ble Delhi High Court vide its judgment in case of PCIT vs. Anuj Bansal [(2024) 466 ITR 251] affirmed the decision of ITAT

RESONANCE EDUVENTURES LIMITED, KOTA,KOTA vs. ACIT DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result, all the appeals of the assessee are allowed

ITA 669/JPR/2024[2015-16]Status: DisposedITAT Jaipur10 Mar 2025AY 2015-16

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

For Appellant: Shri Mahendra Gargieya, Adv. (Thr. V.C)&For Respondent: Smt. Alka Gautam, CIT-DR
Section 143(3)Section 14ASection 153DSection 234DSection 250

Delay condoned. Having regard to facts and circumstances of the case, we are not inclined to interfere in the matter. The Special Leave Petition is dismissed. Pending application(s) shall stand disposed of.” 10.6 Further, the Hon’ble Delhi High Court vide its judgment in case of PCIT vs. Anuj Bansal [(2024) 466 ITR 251] affirmed the decision of ITAT

RESONANCE EDUVENTURES LIMITED,KOTA,KOTA vs. ACIT DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result, all the appeals of the assessee are allowed

ITA 670/JPR/2024[2016-17]Status: DisposedITAT Jaipur10 Mar 2025AY 2016-17
For Appellant: Shri Mahendra Gargieya, Adv. (Thr. V.C)&For Respondent: Smt. Alka Gautam, CIT-DR
Section 143(3)Section 14ASection 153DSection 234D

Delay condoned.\nHaving regard to facts and circumstances of the case, we are not inclined to interfere in\nthe matter. The Special Leave Petition is dismissed.\nPending application(s) shall stand disposed of.\"\n10.6 Further, the Hon'ble Delhi High Court vide its judgment in case of PCIT vs.\nAnuj Bansal [(2024) 466 ITR 251] affirmed the decision of ITAT