BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

155 results for “condonation of delay”+ Section 44clear

Sorted by relevance

Mumbai544Chennai537Delhi502Kolkata278Bangalore217Jaipur155Karnataka148Ahmedabad143Hyderabad141Chandigarh114Pune102Indore74Nagpur74Surat59Visakhapatnam57Raipur52Lucknow45Amritsar44Cuttack40Calcutta39Rajkot37Patna26SC22Dehradun14Telangana13Cochin11Guwahati10Varanasi10Jodhpur8Allahabad8Rajasthan5Orissa5Agra4Jabalpur4Panaji3Andhra Pradesh1

Key Topics

Addition to Income64Condonation of Delay50Section 26340Section 12A33Limitation/Time-bar31Section 14829Section 25025Section 143(3)24Section 147

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

44,333/- towards untraced receipt lying in suspense a/c of Mahka Bharat , Rs.s24,12,930/-, sales tax demand of Rs.4,078, telephone expenses 24,535, business promotion expenses Rs.15,015 & vehicle expenses Rs.1,47,989/- and disallowance of deduction u/s 80C Rs.1.00 lac 1554/JP/24 2014-15 NFAC Delhi, dated 31-08- Dismissed the appeal 426 days 2023 condonation of holding

Showing 1–20 of 155 · Page 1 of 8

...
23
Penalty22
Section 20218
Section 6817

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

44,333/- towards untraced receipt lying in suspense a/c of Mahka Bharat , Rs.s24,12,930/-, sales tax demand of Rs.4,078, telephone expenses 24,535, business promotion expenses Rs.15,015 & vehicle expenses Rs.1,47,989/- and disallowance of deduction u/s 80C Rs.1.00 lac 1554/JP/24 2014-15 NFAC Delhi, dated 31-08- Dismissed the appeal 426 days 2023 condonation of holding

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

44,333/- towards untraced receipt lying in suspense a/c of Mahka Bharat , Rs.s24,12,930/-, sales tax demand of Rs.4,078, telephone expenses 24,535, business promotion expenses Rs.15,015 & vehicle expenses Rs.1,47,989/- and disallowance of deduction u/s 80C Rs.1.00 lac 1554/JP/24 2014-15 NFAC Delhi, dated 31-08- Dismissed the appeal 426 days 2023 condonation of holding

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

44,333/- towards untraced receipt lying in suspense a/c of Mahka Bharat , Rs.s24,12,930/-, sales tax demand of Rs.4,078, telephone expenses 24,535, business promotion expenses Rs.15,015 & vehicle expenses Rs.1,47,989/- and disallowance of deduction u/s 80C Rs.1.00 lac 1554/JP/24 2014-15 NFAC Delhi, dated 31-08- Dismissed the appeal 426 days 2023 condonation of holding

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

44,333/- towards untraced receipt lying in suspense a/c of Mahka Bharat , Rs.s24,12,930/-, sales tax demand of Rs.4,078, telephone expenses 24,535, business promotion expenses Rs.15,015 & vehicle expenses Rs.1,47,989/- and disallowance of deduction u/s 80C Rs.1.00 lac 1554/JP/24 2014-15 NFAC Delhi, dated 31-08- Dismissed the appeal 426 days 2023 condonation of holding

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

44,333/- towards untraced receipt lying in suspense a/c of Mahka Bharat , Rs.s24,12,930/-, sales tax demand of Rs.4,078, telephone expenses 24,535, business promotion expenses Rs.15,015 & vehicle expenses Rs.1,47,989/- and disallowance of deduction u/s 80C Rs.1.00 lac 1554/JP/24 2014-15 NFAC Delhi, dated 31-08- Dismissed the appeal 426 days 2023 condonation of holding

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

44,333/- towards untraced receipt lying in suspense a/c of Mahka Bharat , Rs.s24,12,930/-, sales tax demand of Rs.4,078, telephone expenses 24,535, business promotion expenses Rs.15,015 & vehicle expenses Rs.1,47,989/- and disallowance of deduction u/s 80C Rs.1.00 lac 1554/JP/24 2014-15 NFAC Delhi, dated 31-08- Dismissed the appeal 426 days 2023 condonation of holding

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

44,333/- towards untraced receipt lying in suspense a/c of Mahka Bharat , Rs.s24,12,930/-, sales tax demand of Rs.4,078, telephone expenses 24,535, business promotion expenses Rs.15,015 & vehicle expenses Rs.1,47,989/- and disallowance of deduction u/s 80C Rs.1.00 lac 1554/JP/24 2014-15 NFAC Delhi, dated 31-08- Dismissed the appeal 426 days 2023 condonation of holding

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

44,333/- towards untraced receipt lying in suspense a/c of Mahka Bharat , Rs.s24,12,930/-, sales tax demand of Rs.4,078, telephone expenses 24,535, business promotion expenses Rs.15,015 & vehicle expenses Rs.1,47,989/- and disallowance of deduction u/s 80C Rs.1.00 lac 1554/JP/24 2014-15 NFAC Delhi, dated 31-08- Dismissed the appeal 426 days 2023 condonation of holding

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

44,333/- towards untraced receipt lying in suspense a/c of Mahka Bharat , Rs.s24,12,930/-, sales tax demand of Rs.4,078, telephone expenses 24,535, business promotion expenses Rs.15,015 & vehicle expenses Rs.1,47,989/- and disallowance of deduction u/s 80C Rs.1.00 lac 1554/JP/24 2014-15 NFAC Delhi, dated 31-08- Dismissed the appeal 426 days 2023 condonation of holding

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

44,333/- towards untraced receipt lying in suspense a/c of Mahka Bharat , Rs.s24,12,930/-, sales tax demand of Rs.4,078, telephone expenses 24,535, business promotion expenses Rs.15,015 & vehicle expenses Rs.1,47,989/- and disallowance of deduction u/s 80C Rs.1.00 lac 1554/JP/24 2014-15 NFAC Delhi, dated 31-08- Dismissed the appeal 426 days 2023 condonation of holding

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

44,333/- towards untraced receipt lying in suspense a/c of Mahka Bharat , Rs.s24,12,930/-, sales tax demand of Rs.4,078, telephone expenses 24,535, business promotion expenses Rs.15,015 & vehicle expenses Rs.1,47,989/- and disallowance of deduction u/s 80C Rs.1.00 lac 1554/JP/24 2014-15 NFAC Delhi, dated 31-08- Dismissed the appeal 426 days 2023 condonation of holding

DUNGAR SINGH MEENA,JAIPUR vs. ITO WARD 7(2), JAIPUR

In the result, these appeals filed by the assessee are allowed for statistical

ITA 422/JPR/2025[2017-2018]Status: DisposedITAT Jaipur11 Sept 2025AY 2017-2018

Bench: Dr. Mitha Lal Meena, Hon’Ble & Dr. S. Seethalakshmi, Hon’Ble

Section 148Section 270ASection 271Section 69A

44,AD of the ACL to the undeclared contract receipts. 6 That both the lower authorities have erred in law as well in facts of the case in making/confirming addition of Rs. 48772895. 7 That the appellant reserves his right to add, amend, alter or withdraw any ground of appeal on or before hearing of this appeal. There

DUNGAR SINGH MEENA,JAIPUR vs. ITO WARD 7(2), JAIPUR

In the result, these appeals filed by the assessee are allowed for statistical

ITA 423/JPR/2025[2017-2018]Status: DisposedITAT Jaipur11 Sept 2025AY 2017-2018

Bench: Dr. Mitha Lal Meena, Hon’Ble & Dr. S. Seethalakshmi, Hon’Ble

Section 148Section 270ASection 271Section 69A

44,AD of the ACL to the undeclared contract receipts. 6 That both the lower authorities have erred in law as well in facts of the case in making/confirming addition of Rs. 48772895. 7 That the appellant reserves his right to add, amend, alter or withdraw any ground of appeal on or before hearing of this appeal. There

DUNGAR SINGH MEENA,JAIPUR vs. ITO WARD 7(2), JAIPUR

In the result, these appeals filed by the assessee are allowed for statistical

ITA 425/JPR/2025[2018-2019]Status: DisposedITAT Jaipur11 Sept 2025AY 2018-2019

Bench: Dr. Mitha Lal Meena, Hon’Ble & Dr. S. Seethalakshmi, Hon’Ble

Section 148Section 270ASection 271Section 69A

44,AD of the ACL to the undeclared contract receipts. 6 That both the lower authorities have erred in law as well in facts of the case in making/confirming addition of Rs. 48772895. 7 That the appellant reserves his right to add, amend, alter or withdraw any ground of appeal on or before hearing of this appeal. There

DUNGAR SINGH MEENA ,JAIPUR vs. ITO WARD 7(2), JAIPUR

In the result, these appeals filed by the assessee are allowed for statistical

ITA 563/JPR/2025[2018-19]Status: DisposedITAT Jaipur11 Sept 2025AY 2018-19

Bench: Dr. Mitha Lal Meena, Hon’Ble & Dr. S. Seethalakshmi, Hon’Ble

Section 148Section 270ASection 271Section 69A

44,AD of the ACL to the undeclared contract receipts. 6 That both the lower authorities have erred in law as well in facts of the case in making/confirming addition of Rs. 48772895. 7 That the appellant reserves his right to add, amend, alter or withdraw any ground of appeal on or before hearing of this appeal. There

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

ITA 507/JPR/2025[A.Y. 2018-19]Status: DisposedITAT Jaipur12 Nov 2025

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

condone delay cannot be exercised in favour of a party acting dishonestly(Paper Book Page No. 36 to 44). • Lachhman Dass v. Jagat Ram (2007) 10 SCC 448 – A party misleading the court cannot claim equitable relief (Paper Book Page No. 45 to 50). 5. Application to Present Case • The assessee has not discharged the burden of showing any “sufficient

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

ITA 505/JPR/2025[2015-16]Status: DisposedITAT Jaipur12 Nov 2025AY 2015-16

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

condone delay cannot be exercised in favour of a party acting dishonestly(Paper Book Page No. 36 to 44). • Lachhman Dass v. Jagat Ram (2007) 10 SCC 448 – A party misleading the court cannot claim equitable relief (Paper Book Page No. 45 to 50). 5. Application to Present Case • The assessee has not discharged the burden of showing any “sufficient

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

ITA 506/JPR/2025[2016-17]Status: DisposedITAT Jaipur12 Nov 2025AY 2016-17

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

condone delay cannot be exercised in favour of a party acting dishonestly(Paper Book Page No. 36 to 44). • Lachhman Dass v. Jagat Ram (2007) 10 SCC 448 – A party misleading the court cannot claim equitable relief (Paper Book Page No. 45 to 50). 5. Application to Present Case • The assessee has not discharged the burden of showing any “sufficient

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

ITA 508/JPR/2025[2020-21]Status: DisposedITAT Jaipur12 Nov 2025AY 2020-21

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

condone delay cannot be exercised in favour of a party acting dishonestly(Paper Book Page No. 36 to 44). • Lachhman Dass v. Jagat Ram (2007) 10 SCC 448 – A party misleading the court cannot claim equitable relief (Paper Book Page No. 45 to 50). 5. Application to Present Case • The assessee has not discharged the burden of showing any “sufficient