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.

8 results for “condonation of delay”+ Section 54Bclear

Sorted by relevance

Chandigarh58Indore19Bangalore12Pune11Surat9Jaipur8Ahmedabad8Delhi7Mumbai6Chennai4Nagpur3Hyderabad3Kolkata2Rajkot2Agra2Patna1Amritsar1Punjab & Haryana1Raipur1SC1A.K. SIKRI N.V. RAMANA1Calcutta1

Key Topics

Section 54F13Section 2638Section 54B7Section 1476Section 546Condonation of Delay6Section 143(3)5Deduction5Long Term Capital Gains5

SHRI MATHUR LAL,KOTA vs. INCOME TAX OFFICER, WARD-2-2, KOTA

In the result, appeal of the assessee is partly allowed

ITA 940/JPR/2018[2014-15]Status: DisposedITAT Jaipur12 Oct 2018AY 2014-15
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri Ram Singh (Addl.CIT)
Section 143(3)Section 54B

condone the delay of 91 days in filing the present appeal. 6. Now we decide the appeal on merits. In this appeal, the assessee has raised following grounds of appeal: “1. The Ld. CIT(A) has erred on facts and in law in confirming the disallowance of indexed cost of improvement to the extent of Rs.6,75,930/- in computing

JAIPRAKASH YADAV,ALWAR vs. INCOME TAX OFFICER, WD, BEHROR, BEHROR

In the result, the appeal of the assessee is allowed

ITA 18/JPR/2025[2016-17]Status: Disposed
Addition to Income4
Limitation/Time-bar3
Section 2(14)2
ITAT Jaipur
15 Jul 2025
AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Pranav Yadav, Adv. (Thr.VC)For Respondent: Shri Gaurav Awasthi, JCIT, Sr. DR
Section 147Section 148Section 151Section 56(2)(vii)Section 69Section 69A

condone the delay of 314 days in view of the decision of Hon’ble Supreme Court in the case of Collector, land Acquisition vs. Mst. Katiji and Others, 167 ITR 471 (SC). 6. Succinctly, the fact as culled out from the records is that the assessee, along with one other person sold and purchased immovable property in cash

SYAANI LEGAL HEIR LATE NARAYAN JAT,JAIPUR vs. ITO WARD 7(2), JAIPUR, JAIPUR

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

ITA 1119/JPR/2024[2010-11]Status: DisposedITAT Jaipur18 Mar 2025AY 2010-11

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

For Appellant: Shri R.S. Poonia, C.AFor Respondent: Mrs. Swapnil Parihar, JCIT-DR a
Section 54

delay is condoned. 3.1 Apropos ground of appeal, it is noticed that the ld CIT(A) has dismissed the appeal of the assessee by observing at para 6 & 7 of his order as under:- “6. Decision In all the grounds of appeal, the appellant has challenged the addition made by the Assessing Officer. However, he did not produce any submission

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

SMT CHATRU BAI,JAIPUR vs. ITO, KOTA

ITA 478/JPR/2017[2008-09]Status: DisposedITAT Jaipur19 Feb 2018AY 2008-09
For Appellant: Shri Shrawan Kumar Gupta, AdvocateFor Respondent: Smt. Poonam Rai, DCIT- DR
Section 144Section 147Section 234ASection 54B

delay in filing the appeal by the assessee is condoned. 3.1 Apropos Ground No. 1.1, 1.2 and 2 of the assessee, the facts as emerges from the order of the ld. CIT(A) are as under:- ‘’5.32.The assessee challenged reopening of the assessment u/s 148 on the ground that no notice was served on the assessee and that notices were

SMT. GEETA DEVI,AJMER vs. INCOME TAX OFFICER, AJMER

ITA 351/JPR/2018[2011-12]Status: DisposedITAT Jaipur21 Aug 2019AY 2011-12
For Appellant: Shri Mahendra Gargieya (Adv)For Respondent: Shri Rajendra Jha (Addl.CIT)
Section 147Section 154Section 54Section 54F

delay is condoned and appeal is being heard on merit. 3. In this appeal, the assessee is aggrieved for decline of claim of exemption U/s 54F of the Act. At the outset, the ld AR of the assessee placed on the record the order of the Coordinate Bench in the case of co-owner Shri Mohandas Kurani

OMPRAKASH,DHOLPUR vs. ITO WARD 4 BHARATPUR, BHARATPUR

In the result, the both the appeals of the assessee are allowed for statistical\npurposes as indicated hereinabove\nOrder pronounced in the open court on\n17/01/2025

ITA 1255/JPR/2024[2012-13]Status: DisposedITAT Jaipur17 Jan 2025AY 2012-13
For Appellant: Shri Rahual Pandya, AdvFor Respondent: Shri Gautam Singh Choudhary (JCIT-DR)
Section 147Section 148oSection 2(14)Section 271(1)(C)Section 45

Condon the delay in filling of appeal due to non-receipts of assessment order in\ntime and time taken in obtaining copy of Sale Deed from Purchaser & the Humble Appellant is\nsenior Citizen aged 70 Years.\nThat the Learned Assessing Officer grossly eared in initiating the Penalty proceedings u/s\n271(1)(c) of the Act.\nThat

SHRI HARI RAM YADAV,ALWAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, ALWAR

ITA 215/JPR/2018[2013-14]Status: DisposedITAT Jaipur31 Dec 2018AY 2013-14
For Appellant: Shri Siddharth Ranka (Adv.)For Respondent: Shri Varinder Mehta (CIT)
Section 143(2)Section 143(3)Section 2(14)Section 263Section 54B

section 143(3) by the Assessing officer pertaining to Assessment Year 2013-14. 2. At the outset, the ld. AR submitted that the present appeal has been filed by the assessee with a delay of 10 days and an application 2 Shri Hari Ram Yadav vs. Pr.CIT has been filed with a request to condone the said delay