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7 results for “condonation of delay”+ Section 32clear

Sorted by relevance

Mumbai689Chennai660Delhi638Kolkata456Bangalore265Hyderabad229Ahmedabad216Jaipur156Karnataka150Chandigarh138Pune126Nagpur114Amritsar89Raipur87Surat74Visakhapatnam70Lucknow67Indore65Panaji56Rajkot54Cuttack44Calcutta43SC33Cochin28Guwahati26Patna24Telangana18Agra16Allahabad15Varanasi11Jabalpur7Jodhpur7Dehradun6Rajasthan5Ranchi4Himachal Pradesh3Orissa3Andhra Pradesh2A.K. SIKRI N.V. RAMANA1Kerala1DIPAK MISRA R.K. AGRAWAL PRAFULLA C. PANT1A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Section 153C12Addition to Income7Section 143(3)5Section 115Section 1324Section 271(1)(c)4Section 2503Section 292C3Section 143(1)

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

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 Jodhpur
3
Disallowance3
Condonation of Delay3
Limitation/Time-bar2
20 Sept 2023
AY 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

BHOOP SINGH POONIA,NOHAR vs. ITO WARD, NOHAR, NOHAR

ITA 405/JODH/2024[2014-15]Status: DisposedITAT Jodhpur17 Jun 2025AY 2014-15
Section 133A

condone the delay and proceed to\ndecide the appeal on merit.\n4. The assessee has taken six grounds of appeal. In\nGround No.1, grievance of the assessee is that ld. CIT(A) has\nerred in confirming the addition of Rs.25 lacs made by the\nAO on account of disallowance of excess stock claimed by the\nassessee.\n5. The brief facts

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

delay for 36 days in filing the appeals is condoned and matter is taken for adjudication. 3. All the appeals have same nature of facts and common issue. So, all the appeals and cross objection are heard together and are disposed of by this common order. Related to ITA Nos 453 & 455/Jodh/2024, these appeals have common facts. Accordingly, ITA No.453/Jodh/2024

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

delay for 36 days in filing the appeals is condoned and matter is taken for adjudication. 3. All the appeals have same nature of facts and common issue. So, all the appeals and cross objection are heard together and are disposed of by this common order. Related to ITA Nos 453 & 455/Jodh/2024, these appeals have common facts. Accordingly, ITA No.453/Jodh/2024

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

delay for 36 days in filing the appeals is condoned and matter is taken for adjudication. 3. All the appeals have same nature of facts and common issue. So, all the appeals and cross objection are heard together and are disposed of by this common order. Related to ITA Nos 453 & 455/Jodh/2024, these appeals have common facts. Accordingly, ITA No.453/Jodh/2024

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