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18 results for “condonation of delay”+ Section 147clear

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Key Topics

Section 14733Condonation of Delay14Addition to Income13Section 12A12Section 1110Section 6810Section 14410Section 253(3)10Natural Justice

MR. NEERAJ PALIWAL,RAJSAMAND vs. ITO, WARD-2, RAJSAMAND

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

ITA 10/JODH/2021[2009-10]Status: DisposedITAT Jodhpur01 Nov 2021AY 2009-10

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

Section 144Section 147Section 253(3)Section 68

condonation of delay in filing appeal before ITAT (Fortn- 36) against the order of CIT(Appeals)-1 Udaipur. (1) I, Neeraj Paliwal Prop of M/s Paliwal Departmental Store aged about 52 years, son of Mr. Basanti Lalji Paliwal identified by PAN ADXPP3119P at present residing at Address Plot No.2 Kishore Nagar Extn. Scheme, Near LIC Office, Kankroli, Rajsamand do solemnly

MR. NEERAJ PALIWAL,RAJSAMAND vs. ITO, WARD-2, RAJSAMAND

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

7
Section 2506
Section 1546
Cash Deposit6
ITA 11/JODH/2021[2010-11]Status: DisposedITAT Jodhpur01 Nov 2021AY 2010-11

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

Section 144Section 147Section 253(3)Section 68

condonation of delay in filing appeal before ITAT (Fortn- 36) against the order of CIT(Appeals)-1 Udaipur. (1) I, Neeraj Paliwal Prop of M/s Paliwal Departmental Store aged about 52 years, son of Mr. Basanti Lalji Paliwal identified by PAN ADXPP3119P at present residing at Address Plot No.2 Kishore Nagar Extn. Scheme, Near LIC Office, Kankroli, Rajsamand do solemnly

MR. NEERAJ PALIWAL,RAJSAMAND vs. ITO, WARD-2, RAJSAMAND

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

ITA 9/JODH/2021[2008-09]Status: DisposedITAT Jodhpur01 Nov 2021AY 2008-09

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

Section 144Section 147Section 253(3)Section 68

condonation of delay in filing appeal before ITAT (Fortn- 36) against the order of CIT(Appeals)-1 Udaipur. (1) I, Neeraj Paliwal Prop of M/s Paliwal Departmental Store aged about 52 years, son of Mr. Basanti Lalji Paliwal identified by PAN ADXPP3119P at present residing at Address Plot No.2 Kishore Nagar Extn. Scheme, Near LIC Office, Kankroli, Rajsamand do solemnly

MR. NEERAJ PALIWAL,RAJSAMAND vs. ITO, WARD-2, RAJSAMAND

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

ITA 8/JODH/2021[2007-08]Status: DisposedITAT Jodhpur01 Nov 2021AY 2007-08

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

Section 144Section 147Section 253(3)Section 68

condonation of delay in filing appeal before ITAT (Fortn- 36) against the order of CIT(Appeals)-1 Udaipur. (1) I, Neeraj Paliwal Prop of M/s Paliwal Departmental Store aged about 52 years, son of Mr. Basanti Lalji Paliwal identified by PAN ADXPP3119P at present residing at Address Plot No.2 Kishore Nagar Extn. Scheme, Near LIC Office, Kankroli, Rajsamand do solemnly

MR. NEERAJ PALIWAL,RAJSAMAND vs. ITO, WARD-2, RAJSAMAND

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

ITA 7/JODH/2021[2006-07]Status: DisposedITAT Jodhpur01 Nov 2021AY 2006-07

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

Section 144Section 147Section 253(3)Section 68

condonation of delay in filing appeal before ITAT (Fortn- 36) against the order of CIT(Appeals)-1 Udaipur. (1) I, Neeraj Paliwal Prop of M/s Paliwal Departmental Store aged about 52 years, son of Mr. Basanti Lalji Paliwal identified by PAN ADXPP3119P at present residing at Address Plot No.2 Kishore Nagar Extn. Scheme, Near LIC Office, Kankroli, Rajsamand do solemnly

UMRAV SINGH,JAIPUR vs. ITO WARD 1, SRI GANGANAGAR

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

ITA 783/JODH/2024[2018-19]Status: DisposedITAT Jodhpur30 Oct 2025AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

For Appellant: Ms. Radhika Gupta, CA (Adjournment Application)For Respondent: Shri Arvind Kumar Gehlot, Addl. CIT-DR
Section 144Section 147Section 234ASection 249(3)Section 69A

condoning the delay in filing of appeal by the Appellant. 6. That, the humble Appellant may be allowed to add, amend or delete any grounds of appeal before or at the time of hearing of appeal. 4. Brief facts of the case are that the assessee, Sh. Umrav Singh, had sold an immovable property during the relevant year

UMRAV SINGH,JAIPUR vs. ITO WARD 1, SRI GANGANAGAR

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

ITA 782/JODH/2024[2018-19]Status: DisposedITAT Jodhpur30 Oct 2025AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

For Appellant: Ms. Radhika Gupta, CA (Adjournment Application)For Respondent: Shri Arvind Kumar Gehlot, Addl. CIT-DR
Section 144Section 147Section 234ASection 249(3)Section 69A

condoning the delay in filing of appeal by the Appellant. 6. That, the humble Appellant may be allowed to add, amend or delete any grounds of appeal before or at the time of hearing of appeal. 4. Brief facts of the case are that the assessee, Sh. Umrav Singh, had sold an immovable property during the relevant year

UMRAV SINGH,JAIPUR vs. ITO WARD 1, SRI GANGANAGAR

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

ITA 781/JODH/2024[2018-19]Status: DisposedITAT Jodhpur30 Oct 2025AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

For Appellant: Ms. Radhika Gupta, CA (Adjournment Application)For Respondent: Shri Arvind Kumar Gehlot, Addl. CIT-DR
Section 144Section 147Section 234ASection 249(3)Section 69A

condoning the delay in filing of appeal by the Appellant. 6. That, the humble Appellant may be allowed to add, amend or delete any grounds of appeal before or at the time of hearing of appeal. 4. Brief facts of the case are that the assessee, Sh. Umrav Singh, had sold an immovable property during the relevant year

LAXMAN SINGH SOLANKI (FIRM),PALI vs. ITO, , PALI

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

ITA 795/JODH/2024[2014-15]Status: DisposedITAT Jodhpur30 Oct 2025AY 2014-15

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Amit Kothari, C.AFor Respondent: Shri Arvind Kumar Gehlot, Addl. CIT DR
Section 143(3)Section 147Section 194ASection 194C

section 147 r.w.s. 144/144B on 27.03.2022 determining income at Rs.1,03,78,887/- by disallowing the said expenses. 4. Against the order of the Ld. AO The appeal before the CIT(A) was filed with a delay of 129 days, supported by an affidavit of Shri Dinesh Singh Solanki, partner of the firm, stating that due to his prolonged illness

JANAK SINGH BHATI,JAISALMER vs. LD. ASSESSING OFFICER, FACELESSS ASSESSMENT UNIT

In the result, both the captioned appeals of the assesses are allowed for

ITA 856/JODH/2024[2018-19]Status: DisposedITAT Jodhpur25 Nov 2025AY 2018-19

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

Section 144BSection 147

delay in filing appeal before the CIT/NFAC against the assessment order passed u/s 147 r.w.s.144/144B exparte qua the assessee. The Ld. AR argued that the worthy CIT(A)/NFAC rejected the appeal as inadmissible without granting opportunity of the hearing against the ex parte assessment order passed under section 147/144 of the act and that while rejecting the condonation

JANAK SINGH BHATI,JAISALMER vs. LD. ASSESSING OFFICER, FACELESS ASSESSMENT UNIT

In the result, both the captioned appeals of the assesses are allowed for

ITA 857/JODH/2024[2018-19]Status: DisposedITAT Jodhpur25 Nov 2025AY 2018-19

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

Section 144BSection 147

delay in filing appeal before the CIT/NFAC against the assessment order passed u/s 147 r.w.s.144/144B exparte qua the assessee. The Ld. AR argued that the worthy CIT(A)/NFAC rejected the appeal as inadmissible without granting opportunity of the hearing against the ex parte assessment order passed under section 147/144 of the act and that while rejecting the condonation

KAILASH CHANDRA MOONDRA ,SUMERPUR vs. ITO,, SUMERPUR

In the result, ITA No. 334/Jodh/2019 is allowed for statistical purpose and

ITA 334/JODH/2019[2012-13]Status: DisposedITAT Jodhpur10 Nov 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 147Section 148Section 154Section 202Section 250Section 250(6)

delay for 240 days of the assessee is duly condoned. 3. In the outset, one appeal of the assessee is filed against the appeal order passed u/s 250 (6) of the Act and another appeal against the order which was passed u/s 154 related to rectification of the main appeal order for the impugned assessment year. The issue of both

KAILASH CHANDRA MOONDRA ,SUMERPUR vs. ITO,, SUMERPUR

In the result, ITA No. 334/Jodh/2019 is allowed for statistical purpose and

ITA 339/JODH/2019[2012-13]Status: DisposedITAT Jodhpur10 Nov 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 147Section 148Section 154Section 202Section 250Section 250(6)

delay for 240 days of the assessee is duly condoned. 3. In the outset, one appeal of the assessee is filed against the appeal order passed u/s 250 (6) of the Act and another appeal against the order which was passed u/s 154 related to rectification of the main appeal order for the impugned assessment year. The issue of both

NARAYAN LAL PURBIYA,BHILWARA vs. ITO, WARD-4, BHILWARA

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

ITA 412/JODH/2019[2011-12]Status: DisposedITAT Jodhpur27 Sept 2021AY 2011-12

Bench: The Hon'Ble Itat. May It Please Your Honours. The Appellant Is Resident Of A Small Village In Bhilwara District.The Appellant Was Not Assessed To Tax Prior To The Assessment Year Under Consideration As His Income Was Below Taxable Limit. During The Previous Year Relevant To The Assessment Year 2011-12, The Appellant Made Total Cash Deposits Of Rs. 10,13,900/- In His Bank Account, On The Basis Of Which The Ld. Ito, Ward-4,Bhilwara Initiated Proceedings U/S. 147/148. For Filing The Return Of Income & Persuing The Case Before The Ao The Appellant Had Engaged Sh. Ankit Lakhotiya. As His

For Appellant: NoneFor Respondent: Smt. Monisha, JCIT DR
Section 144Section 147

condone the delay by taking a liberal view and considering the principles of natural justice and the appeal is admitted. 6. In the present case, following grounds have been raised:- 1. The ld. CIT(A) has erred on facts and in law in upholding the validity of initiation of proceedings u/s 147/148 of the I.T.Act

PALI TEXTILE COMMON EFFLUENT TREATMENT PLANT,PALI vs. CIT, EXEMPTION, JAIPUR

In the result the appeal of the revenue in ITA No

ITA 67/JODH/2019[2016-17]Status: DisposedITAT Jodhpur22 Aug 2023AY 2016-17

Bench: Its Hearing Before Your Honour.”

Section 11Section 11(1)(d)Section 12ASection 143(3)

condonation of delay in seeking registration was not available. 8.3 In order to provide relief to such trusts and remove hardship in genuine cases, section 12A of the Income-tax Act has been amended to provide that in a case where a trust or institution has been granted registration under section 12AA of the Income-tax Act, the benefit

ACIT, CIRCLE (EXEMPTION), , JODHPUR vs. PALI TEXTILE COMMON EFFLUENT TREATMENT PLANT, PALI

In the result the appeal of the revenue in ITA No

ITA 294/JODH/2019[2016-17]Status: DisposedITAT Jodhpur22 Aug 2023AY 2016-17

Bench: Its Hearing Before Your Honour.”

Section 11Section 11(1)(d)Section 12ASection 143(3)

condonation of delay in seeking registration was not available. 8.3 In order to provide relief to such trusts and remove hardship in genuine cases, section 12A of the Income-tax Act has been amended to provide that in a case where a trust or institution has been granted registration under section 12AA of the Income-tax Act, the benefit

MOHAMMAD YASEER,BARDEZ GOA vs. ITO, WARD-2, MAKRANA

In the result, all the appeals bearing ITAs No

ITA 345/JODH/2024[2015-16]Status: DisposedITAT Jodhpur20 Aug 2025AY 2015-16

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Anikesh Banerjee, Hon’Ble

Section 143(3)Section 144Section 147Section 250

Section under which date order is passed & dt of order 345/Jodh/2024 2015-16 28/03/2023 ITO, Ward 2, U/s 143(3), DO Makrana. 29/12/2017 501/Jodh/2024 2015-16 30/11/2023 Assessment Unit, U/s 147 r.w.s. 144 Income-tax r.w.s.144B, DO Department 14/03/2023 503/Jodh/2024 2015-16 19/04/2024 NFAC U/s 144 r.w.s 263 r.w.s. 144B, DO 13/09/2021 514/Jodh/2024 2015-16 15/12/2023 ITO, Ward 2, Churu

RAMESHWAR SONI,JODHPUR vs. DCIT, CENTRAL CIRCLE-2, JODHPUR

In the result, the appeal filed by the assessee bearing ITA No

ITA 741/JODH/2024[2014-15]Status: DisposedITAT Jodhpur28 May 2025AY 2014-15

Bench: the Ld.CIT(A). But due to illness, the assessee was unable to comprehend that the notices of hearing on different dates were issued by the Ld.CIT(A). Accordingly, the appeal order was passed exparte and the impugned additions were confirmed. Aggrieved assessee filed an

For Appellant: Shri Rajendra Jain, AdvocateFor Respondent: Shri Ajey Malik, CIT - DR
Section 143(3)Section 147Section 250

147 of the Act, date of order 29/03/2022 for A.Ys. 2014-15, 2015-16 and A.Ys. 2016-17 & 2017-18 date of order 30/03/2022; for A.Y. 2018-19 date of order 29/03/2023; and A.Y. 2019-20 date of order 30/09/2021, order passed under section 143(3) of the Act. 2. All the appeals carry same nature of facts and have