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10 results for “condonation of delay”+ Section 36(1)(va)clear

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Key Topics

Section 36(1)(va)14Section 43B11Section 139(1)7Addition to Income7Limitation/Time-bar7Section 143(1)5Disallowance5Section 2504Section 154

COUNTRY ART AND CRAFT LLP,JODHPUR vs. ACIT, CIRCLE-1, JODHPUR

In the result, the appeal of the assessee is allowed

ITA 85/JODH/2021[2015-16]Status: DisposedITAT Jodhpur08 Nov 2021AY 2015-16
For Appellant: ShriRajendra Jain, CAFor Respondent: Shri S.M. Joshi, JCIT DR
Section 139(1)Section 36(1)(va)

delay of 22 days in filing the appeal by the assessee was beyond its control. Therefore the same is condoned and the appeal is admitted. 6. Following grounds have been raised in this appeal. That the appellate order dt.30.07.2021as passed by the CIT(A), 1. National Faceless Appeal Center, Delhi in the appellants case

M/S. PROGRESSIVE AND POPULAR MINERALS PRIVATE LIMITED,CHITTORGARH vs. ACIT, CIRCLE, CHITTORGARH

In the result, both the appeals of the assessees are allowed

3
Condonation of Delay3
Section 2(24)(x)2
Section 432
ITA 96/JODH/2021[2019-20]Status: Disposed
ITAT Jodhpur
08 Nov 2021
AY 2019-20

Bench: Shri N. K. Saini & Shri N. K. Choudhryआयकर अपीऱ सं./Ita Nos.95 & 96/Jodh/2021 (यनिाारण वषा / Assessment Years : 2018-2019 & 2019-2020)

For Appellant: Shri Shyam Singhvi, CAFor Respondent: Shri S.M.Joshi, JCIT-DR
Section 139(1)Section 250Section 36(1)(va)Section 43

condoned as per the direction given by the Hon’ble Apex Court. admitted. 7. Coming to the merits of the case, we may observe that the issue involved in the present appeal is squarely covered by the decision of coordinate bench of the Tribunal in ITA Nos.71 & 72/Jodh/2021, decided on 28/09/21, wherein the Tribunal has deleted the disallowance made

M/S. PROGRESSIVE AND POPULAR MINERALS PRIVATE LIMITED,CHITTORGARH vs. ACIT, CIRCLE, CHITTORGARH

In the result, both the appeals of the assessees are allowed

ITA 95/JODH/2021[2018-19]Status: DisposedITAT Jodhpur08 Nov 2021AY 2018-19

Bench: Shri N. K. Saini & Shri N. K. Choudhryआयकर अपीऱ सं./Ita Nos.95 & 96/Jodh/2021 (यनिाारण वषा / Assessment Years : 2018-2019 & 2019-2020)

For Appellant: Shri Shyam Singhvi, CAFor Respondent: Shri S.M.Joshi, JCIT-DR
Section 139(1)Section 250Section 36(1)(va)Section 43

condoned as per the direction given by the Hon’ble Apex Court. admitted. 7. Coming to the merits of the case, we may observe that the issue involved in the present appeal is squarely covered by the decision of coordinate bench of the Tribunal in ITA Nos.71 & 72/Jodh/2021, decided on 28/09/21, wherein the Tribunal has deleted the disallowance made

ROHITASH KUMAR ,SRIGANGANAGAR vs. DCIT, CPC / ITO, WARD-4,, SRIGANGANAGAR

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

ITA 22/JODH/2022[2018-19]Status: DisposedITAT Jodhpur02 Nov 2022AY 2018-19

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

Section 143(1)Section 2(24)(x)Section 36(1)(VA)Section 36(1)(va)Section 43B

36(1)(va) and Section 43B by Finance Act, 2021 will be applicable in the case of assessee. (6) That on the facts and in the circumstances of the case, the ld. CIT(A) grossly erred in recording irrelevant finding in the order and thereby sustaining arbitrary addition in a hypothetical way by putting the assessee to erroneous harassment

ACME INDUSTRIES,BHILWARA vs. ACIT, CIRCLE, BHILWARA

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

ITA 25/JODH/2022[2018-19]Status: DisposedITAT Jodhpur02 Nov 2022AY 2018-19

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

Section 143(1)Section 154Section 36(1)(va)Section 43B

1)(va) and Section 43B by Finance Act, 2021 will be applicable in the case of assessee. (6) That on the facts and in the circumstances of the case, the ld. CIT(A) grossly erred in recording irrelevant finding in the order and thereby sustaining arbitrary addition in a hypothetical way by putting the assessee to erroneous harassment and inconvenience

SUBHASH CHAND JAIN ,JODHPUR vs. ACIT, CIRCLE-1, JODHPUR

In the result the appeal of the assessee is allowed

ITA 111/JODH/2020[2013-14]Status: DisposedITAT Jodhpur28 Jan 2021AY 2013-14

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwal

Section 250

condone the delay of 487 days in filing the appeal and admit the appeal for hearing. 18 ITA 111 & 112/Jodh/2020 Subhash Chand Jain. Vs ACIT 20. In this appeal, the assessee has raised the following grounds of appeal: “1. That under the facts and circumstances of the case, the ld CIT(A) has erred in sustaining the NP rate

SUBHASH CHAND JAIN ,JODHPUR vs. ACIT, CIRCLE-1, JODHPUR

In the result the appeal of the assessee is allowed

ITA 112/JODH/2020[2014-15]Status: DisposedITAT Jodhpur28 Jan 2021AY 2014-15

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwal

Section 250

condone the delay of 487 days in filing the appeal and admit the appeal for hearing. 18 ITA 111 & 112/Jodh/2020 Subhash Chand Jain. Vs ACIT 20. In this appeal, the assessee has raised the following grounds of appeal: “1. That under the facts and circumstances of the case, the ld CIT(A) has erred in sustaining the NP rate

BABA BEARINGS PVT LTD,BORANADA vs. DCIT, BANGALORE

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

ITA 59/JODH/2022[2018-2019]Status: DisposedITAT Jodhpur01 Nov 2022AY 2018-2019

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

Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

condoned. 3 BABA BEARINGS PVT LTD. VS. ITO, WARD 3(3), JDOHPUR 3.1 The solitary issue raised by the assessee in this appeal relates to late deposit of employees contribution towards PF and ESI. Brief facts of the case are that the assessee filed the return of income on 25-09-2018 alongwith the Tax Audit Report. The CPC, Bangalore

RAJENDRA SINGH BHATI,JAISALMER vs. INCOME TAX OFFICER WARD 1, BARMER

In the result, the appeal of the assessee is dismissed

ITA 668/JODH/2024[2020-21]Status: DisposedITAT Jodhpur17 Jun 2025AY 2020-21

Bench: Shri Laliet Kumar, Hon'Ble & Dr. Mitha Lal Meena, Hon'Ble

Section 36(1)(va)

delay of 51 days in filing this appeal is condoned end appeal is admitted. 3. At the time of hearing, none attended for the assessee. However, with the assistance of the learned DR, we have gone through the facts of the case and heard the appeal as covered matter in favour of revenue by the judgment of the honourable apex

AZIZ KHAN,ABU ROAD vs. ITO, ABU

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

ITA 37/JODH/2022[2019-20]Status: DisposedITAT Jodhpur03 Nov 2022AY 2019-20

Bench: Shri B. R. Baskaran & Shri Sandeep Gosainshri Aziz Khan Vs The Ito Abu Road Abu

Section 143(1)Section 154Section 36(1)(va)Section 43B

delay is condoned. 4.1 Brief facts of the case are that the assessee e-filed the return of income for the A.Y. 2019-20 on 28-10-2019 declaring total income of Rs.33,36,685/- which was processed u/s 143(1) at Rs.41,51,336/- buy disallowing a sum of Rs.8,14,651/- on account of provident fund