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8 results for “condonation of delay”+ Section 153A(2)clear

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Key Topics

Section 12A19Section 153C12Section 153A6Addition to Income6Section 2505Section 143(3)5Section 1324Section 271(1)(c)4Section 292C

SMT. JAYA MOGRA,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

In the result, appeal of the assessee in ITA No

ITA 333/JODH/2019[2009-10]Status: DisposedITAT Jodhpur20 Sept 2023AY 2009-10
Section 127Section 132Section 271(1)(c)

delay of 20 days in filing the appeal by the assessee is condoned 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) as the assessee is prevented by sufficient cause and therefore admitting the appeal we are proceeded to deal with the merits

MAHADEVIA CHARITABLE TRUST ,AHMEDABAD vs. PR. CIT(CENTRAL), JAIPUR, JAIPUR

In the result, the appeal filed by the assessee is allowed

ITA 396/JODH/2019[2019-20]Status: DisposedITAT Jodhpur25 Jan 2023
3
Penalty3
Natural Justice3
Search & Seizure3
AY 2019-20

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

Section 11Section 12ASection 13Section 13(1)(c)Section 13(3)Section 153A

2. The appeal is barred by limitation by 14 days. The assessee has filed a petition requesting the bench to condone the delay. It was explained that there was delay in getting legal advice and accordingly, it is prayed that the delay may be condoned. We have heard the parties on this preliminary issue. Having regard to the submissions made

GLOBAL HEALTH RESEARCH AND MANAGEMENT INSTITUTE ,UDAIPUR vs. PR. CIT(CENTRAL), JAIPUR , JAIPUR

In the result, the appeal filed by the assessee is allowed

ITA 397/JODH/2019[2019-20]Status: DisposedITAT Jodhpur25 Jan 2023AY 2019-20

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

Section 115BSection 12ASection 13Section 13(1)(c)Section 153A

2. The appeal is barred by limitation by 35 days. The assessee has filed a petition requesting the bench to condone the delay. It was explained that the order of Ld PCIT has been served to the old address of the assessee and hence it came to the knowledge of the late. Accordingly, it is prayed that the delay

BHARAT CHATURBHUJ VEDANT,MUMBAI vs. DC, CENTRAL CIRCLE-2, JODHPUR

In the result, all the appeals filed by the assessee bearing ITA Nos

ITA 430/JODH/2024[2016-17]Status: DisposedITAT Jodhpur04 Jun 2025AY 2016-17

Bench: BEFOREDR. MITHA LAL MEENA (Accountant Member), SHRI ANIKESH BANERJEE (Judicial Member)

For Appellant: Shri Ajay R Singh, AdvocateFor Respondent: Shri Ajey Malik, CIT-DR
Section 143(3)Section 144Section 153ASection 250

153A read with section 143(3) of the Act, date of order 31/12/2019 for A.Ys 2016-17 to A.Y. 2018-19. 2. The registry has reported a delay of 15 days in filing the appeals. The assessee has filed an affidavit stating that the CIT(A)’s order was served on the CA’s email id srrathica@mail.com and erstwhile employees

BHARAT CHATURBHUJ VEDANT,MUMBAI vs. DC, CENTRAL CIRCLE-2, JODHPUR

In the result, all the appeals filed by the assessee bearing ITA Nos

ITA 431/JODH/2024[2017-18]Status: DisposedITAT Jodhpur04 Jun 2025AY 2017-18

Bench: BEFOREDR. MITHA LAL MEENA (Accountant Member), SHRI ANIKESH BANERJEE (Judicial Member)

For Appellant: Shri Ajay R Singh, AdvocateFor Respondent: Shri Ajey Malik, CIT-DR
Section 143(3)Section 144Section 153ASection 250

153A read with section 143(3) of the Act, date of order 31/12/2019 for A.Ys 2016-17 to A.Y. 2018-19. 2. The registry has reported a delay of 15 days in filing the appeals. The assessee has filed an affidavit stating that the CIT(A)’s order was served on the CA’s email id srrathica@mail.com and erstwhile employees

ANJANA CONSTRUCTION,NIMBAHERA vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR

In the result, revenue’s appeal bearing ITA No

ITA 453/JODH/2024[2014-15]Status: DisposedITAT Jodhpur29 Sept 2025AY 2014-15

Bench: Dr. Mitha Lal Meena & Shri Anikesh Banerjee

For Respondent: Shri Sakar Sharma
Section 132Section 143(3)Section 153CSection 250Section 292C

2. The registry informed that the appeals filed by the assesse are filed with a delay of 36 days. The assesse filed the condonation petition and explained the reason for delay. The Ld.DR had not made any objection against the submission of the Ld. AR. Accordingly, the delay for 36 days in filing the appeals is condoned and matter

ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR vs. ANJANA CONSTRUCTION, CHITTORGARH

In the result, revenue’s appeal bearing ITA No

ITA 313/JODH/2024[2017-18]Status: DisposedITAT Jodhpur29 Sept 2025AY 2017-18

Bench: Dr. Mitha Lal Meena & Shri Anikesh Banerjee

For Respondent: Shri Sakar Sharma
Section 132Section 143(3)Section 153CSection 250Section 292C

2. The registry informed that the appeals filed by the assesse are filed with a delay of 36 days. The assesse filed the condonation petition and explained the reason for delay. The Ld.DR had not made any objection against the submission of the Ld. AR. Accordingly, the delay for 36 days in filing the appeals is condoned and matter

ANJANA CONSTRUCTION,NIMBAHERA vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR

In the result, revenue’s appeal bearing ITA No

ITA 455/JODH/2024[2015-16]Status: DisposedITAT Jodhpur29 Sept 2025AY 2015-16

Bench: Dr. Mitha Lal Meena & Shri Anikesh Banerjee

For Respondent: Shri Sakar Sharma
Section 132Section 143(3)Section 153CSection 250Section 292C

2. The registry informed that the appeals filed by the assesse are filed with a delay of 36 days. The assesse filed the condonation petition and explained the reason for delay. The Ld.DR had not made any objection against the submission of the Ld. AR. Accordingly, the delay for 36 days in filing the appeals is condoned and matter