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13 results for “condonation of delay”+ Section 249(2)clear

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Key Topics

Section 14714Section 249(3)7Condonation of Delay7Section 69A6Section 12A6Section 271(1)(b)6Natural Justice6Addition to Income6Section 143(3)

VAMITA SINGH,JAIPUR vs. ITO, , BALOTRA

In the result, appeal of the assessee is allowed

ITA 87/JODH/2019[2011-12]Status: DisposedITAT Jodhpur22 Feb 2021AY 2011-12

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 87/Jodh/2019 Fu/Kzkj.K O"Kz@Assessment Year :2011-12 Vamita Singh, Cuke Ito, Vs. C/O-Ashok Kumar Bansal, C.A., Ward-7(3) 2Nd Vijay Shanti Plaza, Near Jaipur. Railway Crossing, Balotra-344022. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Atzps 9372 B Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri Ashok Kumar Bansal (Ca) Jktlo Dh Vksj Ls@ Revenue By : Smt. Monisha Choudhary(Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 22/12/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 24/02/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-3, Jaipur Dated 20/11/2018 For The A.Y. 2011-12. 2. The Hearing Of The Appeal Was Concluded Through Video Conference In View Of The Prevailing Situation Of Covid-19 Pandemic.

For Appellant: Shri Ashok Kumar Bansal (CA)For Respondent: Smt. Monisha Choudhary(Addl.CIT)
Section 142(1)Section 143(2)Section 143(3)Section 271(1)(b)

condonation of delay:- 1. We hereby states that as per the provisions of the section 246(2)(b) of Income tax Act, 1961 an appeal may be filed by the appellant within 30 days from the date of the service of the notice of mand relating to the assessment or penalty, but as per section 249

5
Section 115
Section 1444
Disallowance3

MUNNA RAM,JODHPUR vs. ITO, WARD-3(5), JODHPUR

In the result, the appeal is allowed for statistical purpose

ITA 24/JODH/2025[2017-18]Status: DisposedITAT Jodhpur28 Jan 2026AY 2017-18

Bench: DR. MITHA LAL MEENA, HON’BLE (Accountant Member), SHRI SUDHIR PAREEK, HON’BLE (Judicial Member)

Section 144Section 249Section 249(2)Section 249(3)

2) of the Act envisages that there should be sufficient cause for not prosecuting the appeal within the period prescribed. The Ld. CIT (A) stated that it is well-settled law that a distinction must be made between a case where the delay is inordinate and where the delay is of few days only and that the inordinate delay

APNA GHAR ASHRAM,JODHPUR vs. DDIT, CPC / ITO, WARD (EXEMPTION), BANGALORE / JODHPUR

In the result, appeal of the Assessee is allowed

ITA 730/JODH/2024[2022-23]Status: DisposedITAT Jodhpur02 Jun 2025AY 2022-23

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

For Appellant: Shri Rajendra Jain, AdvocateFor Respondent: Shri Karni Dan, Addl. CIT(Sr. D.R)
Section 11Section 12ASection 143(1)

delayed digital filing of Form 10. 29. Quite apart from the above, we also bear in mind the underlying intent of Section 11(2) and the submission of Form 10 in connection therewith which were aspects succinctly explained by the Supreme Court in Commissioner of Income-tax v. Nagpur Hotel Owners' Assn. (2001) 2 SCC 128/[2001] 114 Taxman 255/247

MANOHAR SINGH,JAISALMER vs. ACIT/DCIT,CIRCLE, BARMER

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

ITA 725/JODH/2024[2015-16]Status: DisposedITAT Jodhpur02 Jun 2025AY 2015-16

Bench: Him & Thereby Refusing To Condone The Delay Under Section 249(3) Of The Income Tax Act, 1961. 2. The Brief Facts Of The Case Are That The Assessment Order Under Section 143(3) Of The Income Tax Act, 1961 Was Passed On 14.12.2017 By The Ld. Ao. The Assessee Filed The Appeal Before The Ld. Cit(A) On 04.10.2018, Resulting In A Delay Of 261 Days. The Assessee Had Indicated In Form No. 35 That The Grounds For Condonation Of Delay Would Be Submitted At The Time Of Hearing. However, As Noted By The Ld. Cit(A), No Such Submission Was Made Despite Multiple Opportunities. Consequently, The Appeal Was Dismissed In Limine By The Ld. Cit(A) Without Adjudicating The Matter On Merits. 3. Before Us, The Ld. Counsel For The Assessee Submitted That The Delay In Filing The Appeal Was Unintentional & Caused Due To Reasonable Circumstances Beyond The Control Of The Assessee. It Was Prayed That The Delay Be Condoned & The Matter Be Restored To The File Of The Ld. Cit(A) For Adjudication On Merits.

For Appellant: Shri Rajendra Jain, AdvocateFor Respondent: Shri Karni Dan, Addl. CIT(Sr. D.R)
Section 143(3)Section 249(3)

condone the delay under section 249(3) of the Income Tax Act, 1961. 2. The brief facts of the case

LAKECITY INFRASTRUCTURE PVT.LTD.,UDAIPUR vs. JCIT, CENTRAL RANGE, UDAIPUR

In the result, appeals of the Assessee are allowed for statistical purposes

ITA 306/JODH/2019[2013-14 (24Q - Q2)]Status: DisposedITAT Jodhpur25 Nov 2019

Bench: Shri N.K. Saini & Shri Sandeep Gosain

For Appellant: Shri Yogesh Chandra Pokharna, CAFor Respondent: Shri Girish Mehta JCIT DR
Section 234ESection 249

2. I have gone through the documents enclosed with the application for condonation of delay. Death certificate of Sh. Dilip Shrimali shows his date of death as 14.05.2018. As such, even as on 14.05.2018, there was already extraordinary delay ranging from 27 months to 55 months, i.e delay ranging from more than two years to nearly four and a half

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

section 249(3), the CIT(A) declined to condone the delay and dismissed the appeal in limine without adjudicating the additions on merits. The specific finding of the CIT(A) in para 2.9 of the order reads as under: “In light of the above legal position and judicial pronouncements, I have considered the reasons for delay in filing the present

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

section 249(3), the CIT(A) declined to condone the delay and dismissed the appeal in limine without adjudicating the additions on merits. The specific finding of the CIT(A) in para 2.9 of the order reads as under: “In light of the above legal position and judicial pronouncements, I have considered the reasons for delay in filing the present

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

section 249(3), the CIT(A) declined to condone the delay and dismissed the appeal in limine without adjudicating the additions on merits. The specific finding of the CIT(A) in para 2.9 of the order reads as under: “In light of the above legal position and judicial pronouncements, I have considered the reasons for delay in filing the present

M/S. SUNIL & COMPANY,JODHPUR vs. ACIT, CIRCLE-1, JODHPUR

In the result, appeal of the assessee is allowed

ITA 502/JODH/2018[2004-05]Status: DisposedITAT Jodhpur03 Aug 2023AY 2004-05

Bench: Its Hearing Before Your Honour.”

Section 143(2)Section 143(3)Section 36(1)(iii)

section 143(3)/254 of the Income Tax Act, by ACIT, Circle-01, Jodhpur[ here in after reffered to as “ld. AO”]. 2. The assessee has marched this appeal on the following grounds:- “1. That on the facts and in the circumstances of the case, Ld. CIT(A) erred in sustaining the disallowance of interest

NOBLE EDUCATIONAL SOCIETY,BHILWARA vs. ITO (EXEMTION), JODHPUR

In the result, the appeal is dismissed

ITA 168/JODH/2018[2008-09]Status: DisposedITAT Jodhpur24 Mar 2023AY 2008-09

Bench: Shri Kul Bharat & Shri Manish Borad168/Jodh/2018 (Assessment Year- 2008-09) Vs Noble Educational Society, The Ito Kuwada Road Behind Sophia (Exemption), School, Suwana Road, Ajmer Bhilwara-311001. (Appellant) (Respondent) Pan No. Aaatn5198G

Section 10(23)Section 12ASection 148Section 249(2)Section 249(3)

sections 11 and 12 shall be available in respect of any income derived from property held under trust in any assessment proceeding for an earlier assessment year which is pending before the Assessing Officer as on the date of such registration, if the objects and activities of such trust or institution in the relevant earlier assessment year are the same

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

section 147/144 of the act and that while rejecting the condonation of delay, the Ld. CIT(A) has not appreciated the facts and genuine reasons of the delay and arbitrary rejected the appeal. It is seen that neither the AO nor the Ld. CIT(A) has addressed the relevant issue on merits of the case that the assessee could explain

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

section 147/144 of the act and that while rejecting the condonation of delay, the Ld. CIT(A) has not appreciated the facts and genuine reasons of the delay and arbitrary rejected the appeal. It is seen that neither the AO nor the Ld. CIT(A) has addressed the relevant issue on merits of the case that the assessee could explain

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

2. N. Balakrishnan v. M. Krishnamurthy (1998) 7 SCC 123 3. Improvement Trust v. Ujagar Singh (2010) 6 SCC 786 He thus prayed that the delay be condoned and the matter remanded to the Ld. CIT(A) for decision on merits. 7. During the course of hearing the Ld. DR supported the order of the Ld. CIT(A). He submitted