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

Sorted by relevance

Chandigarh54Indore22Bangalore12Pune9Surat9Delhi8Mumbai6Ahmedabad6Jaipur5Chennai4Nagpur3Hyderabad3Agra2Kolkata2Rajkot2Patna1Amritsar1Punjab & Haryana1Raipur1A.K. SIKRI N.V. RAMANA1SC1Calcutta1

Key Topics

Section 54B5Section 1474Condonation of Delay4Long Term Capital Gains4Section 54F3Limitation/Time-bar3Addition to Income3Section 249(3)2Section 148

GULAB BAI,KOTA vs. ITO, INCOME TAX

In the result, the appeal of the assessee is dismissed with no orders as to\ncosts

ITA 320/JPR/2024[2012-13]Status: DisposedITAT Jaipur02 Aug 2024AY 2012-13
For Appellant: Shri Harish K. Tripathi, AdvocateFor Respondent: Mrs. Monisha Choudhary, Addl. CIT-DR
Section 249(2)Section 249(3)Section 54B

54B of the Act.\n3. That FAA has also failed to decide the case considering the\nmerits and against the settled law of principle of natural justice and on\nthis ground alone impugned order liable to set aside.\n4.\nThe perusal of the impugned order reveals that the FAA\nfocused and discussed only on the issue of delay

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

In the result, the appeal of the assessee is allowed

2
Section 542
Deduction2
Natural Justice2
ITA 18/JPR/2025[2016-17]Status: DisposedITAT Jaipur15 Jul 2025AY 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

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