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138 results for “condonation of delay”+ Section 47clear

Sorted by relevance

Chennai542Mumbai468Delhi418Kolkata241Pune227Hyderabad220Ahmedabad193Bangalore186Karnataka151Chandigarh142Jaipur138Raipur94Visakhapatnam90Nagpur74Indore64Lucknow46Calcutta44Cuttack41Surat36Cochin26SC25Patna23Rajkot21Amritsar16Agra13Guwahati13Telangana12Allahabad10Jodhpur7Varanasi6Rajasthan4Panaji3Orissa3Ranchi3Gauhati1Dehradun1A.K. SIKRI N.V. RAMANA1Andhra Pradesh1Jabalpur1Punjab & Haryana1

Key Topics

Addition to Income70Section 143(3)60Condonation of Delay46Section 14836Section 25030Section 14729Section 26329Section 12A25Section 202

RAM BHAROSE SHARMA,JAIPUR vs. ITO, JAIPUR

In the result, the appeal of the assessee is allowed for Statistical purposes as indicated above

ITA 1066/JPR/2016[2011-12]Status: DisposedITAT Jaipur14 Jun 2018AY 2011-12
For Appellant: Shri Mahendra Gargieya, AdvocateFor Respondent: Smt. Seema Meena, JCIT - DR
Section 143(3)Section 156Section 234B

47,171/- from M/s. Enercon India Ltd. on account of taxi hiring business. Hence, the NP rate so applied by the AO and confirmed by the ld. CIT(A) and thereby confirming addition of Rs. 28,26,010/- is totally contrary to the provisions of law and facts on the record and hence the addition kindly be deleted in full

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

Showing 1–20 of 138 · Page 1 of 7

24
Disallowance23
Limitation/Time-bar22
Section 4019
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

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 that delay in delay of 727 days not filing of appeal is not allowed and dismissed condoned, appeal the appeal dismissed 1560/JP/2024 2015-16 NFAC Delhi, dated 30-05- Dismissed the appeal

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

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 that delay in delay of 727 days not filing of appeal is not allowed and dismissed condoned, appeal the appeal dismissed 1560/JP/2024 2015-16 NFAC Delhi, dated 30-05- Dismissed the appeal

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

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 that delay in delay of 727 days not filing of appeal is not allowed and dismissed condoned, appeal the appeal dismissed 1560/JP/2024 2015-16 NFAC Delhi, dated 30-05- Dismissed the appeal

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

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 that delay in delay of 727 days not filing of appeal is not allowed and dismissed condoned, appeal the appeal dismissed 1560/JP/2024 2015-16 NFAC Delhi, dated 30-05- Dismissed the appeal

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

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 that delay in delay of 727 days not filing of appeal is not allowed and dismissed condoned, appeal the appeal dismissed 1560/JP/2024 2015-16 NFAC Delhi, dated 30-05- Dismissed the appeal

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

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 that delay in delay of 727 days not filing of appeal is not allowed and dismissed condoned, appeal the appeal dismissed 1560/JP/2024 2015-16 NFAC Delhi, dated 30-05- Dismissed the appeal

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

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 that delay in delay of 727 days not filing of appeal is not allowed and dismissed condoned, appeal the appeal dismissed 1560/JP/2024 2015-16 NFAC Delhi, dated 30-05- Dismissed the appeal

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

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 that delay in delay of 727 days not filing of appeal is not allowed and dismissed condoned, appeal the appeal dismissed 1560/JP/2024 2015-16 NFAC Delhi, dated 30-05- Dismissed the appeal

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

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 that delay in delay of 727 days not filing of appeal is not allowed and dismissed condoned, appeal the appeal dismissed 1560/JP/2024 2015-16 NFAC Delhi, dated 30-05- Dismissed the appeal

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

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 that delay in delay of 727 days not filing of appeal is not allowed and dismissed condoned, appeal the appeal dismissed 1560/JP/2024 2015-16 NFAC Delhi, dated 30-05- Dismissed the appeal

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

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 that delay in delay of 727 days not filing of appeal is not allowed and dismissed condoned, appeal the appeal dismissed 1560/JP/2024 2015-16 NFAC Delhi, dated 30-05- Dismissed the appeal

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

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 that delay in delay of 727 days not filing of appeal is not allowed and dismissed condoned, appeal the appeal dismissed 1560/JP/2024 2015-16 NFAC Delhi, dated 30-05- Dismissed the appeal

SHAILENDRA GARG,SRIGANGANAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical

ITA 1554/JPR/2024[2014-15]Status: DisposedITAT Jaipur07 Mar 2025AY 2014-15
Section 2(22)(e)Section 271(1)Section 271(1)(b)Section 271BSection 271FSection 40Section 80C

47,989/- and disallowance of deduction u/s 80C Rs.1.00 lac 1554/JP/24 2014-15 NFAC Delhi, dated 31-08- 2023 condonation of delay of 727 days not allowed and dismissed the appeal 426 days Dismissed the appeal holding that delay in filing of appeal is not condoned, appeal dismissed 1560/JP/2024 2015-16 NFAC Delhi, dated 30-05- 2024 condonation of delay

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

condoning part of the delay as discussed in Issue:1 above) and being out of period of limitation and the same is hereby not admitted and is dismissed in-liminie. Accordingly the grounds of appeal are not required to be taken upon merits. 5. In the result, the appeal of the appellant is dismissed. 7. As the assessee

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

condoning part of the delay as discussed in Issue:1 above) and being out of period of limitation and the same is hereby not admitted and is dismissed in-liminie. Accordingly the grounds of appeal are not required to be taken upon merits. 5. In the result, the appeal of the appellant is dismissed. 7. As the assessee

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

condoning part of the delay as discussed in Issue:1 above) and being out of period of limitation and the same is hereby not admitted and is dismissed in-liminie. Accordingly the grounds of appeal are not required to be taken upon merits. 5. In the result, the appeal of the appellant is dismissed. 7. As the assessee

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

condoning part of the delay as discussed in Issue:1 above) and being out of period of limitation and the same is hereby not admitted and is dismissed in-liminie. Accordingly the grounds of appeal are not required to be taken upon merits. 5. In the result, the appeal of the appellant is dismissed. 7. As the assessee

SHAILENDRA GARG,SRIGANGANAGAR vs. ACIT/DCIT, CIRCLE-6, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical\npurposes as indicated hereinabove

ITA 1556/JPR/2024[2015-16]Status: DisposedITAT Jaipur07 Mar 2025AY 2015-16
Section 271(1)Section 271(1)(b)Section 271BSection 271FSection 40Section 80C

47,989/- and\n| disallowance\n,\n| of\n| deduction u/s 80C\n| Rs.1.00 lac\n| 1554/JP/24\n| 2014-15\n| NFAC Delhi, dated 31-08-\n| 2023 condonation of\n| delay of 727 days not\n| allowed and dismissed\n| the appeal\n| 426 days\n| Dismissed the appeal\n| holding that delay in\n| filing of appeal

PAPPU JAISWAL,JAIPUR vs. INCOME TAX OFFICER WARD 2(2), JAIPUR

In the result, the appeal of the assessee is allowed

ITA 281/JPR/2025[2012-13]Status: DisposedITAT Jaipur24 Apr 2025AY 2012-13

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

For Appellant: Sh. S. B. Natani, C.AFor Respondent: Sh. Gautam Singh Choudhary, JCIT
Section 144Section 147Section 148Section 68Section 69

condoning the delay. The individual grounds of appeal are discussed here under- Grounds of Appeal 1. That In the facts and circumstances of the case and in law the learned CIT (A) has erred in dismissing the appeal of the assessee simply on the ground of alleged non compliance of opportunity granted by him whereas the appeal required