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2 results for “condonation of delay”+ Section 97clear

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Key Topics

Section 114Section 143(1)3Section 12A(1)(ba)3Section 1442Section 12A2

SHRI SEWARAM CHARITABLE TRUST ,KOTA vs. ITO, WARD, EXEMPTION, UDAIPUR

The appeal of the assessee is allowed

ITA 7/JODH/2023[2020-21]Status: DisposedITAT Jodhpur10 Aug 2023AY 2020-21
Section 1Section 11Section 119Section 12ASection 12A(1)(ba)Section 139Section 139(4)Section 139(4)(a)Section 143(1)

condonation of delay from the Competent Authority hence, this Circular does not come to its rescue. From the combined reading of section 139(4A) and section 12A(1)(ba) and the explanatory Budget Memorandum of Finance Bill, 2017 as the appellant has filed the return of income beyond the due date (the due date was 15.02.2021 and the date

JAGDISH BENIWAL,GANDHIDHAM vs. THE INCOME TAX OFFICER, WARD-1, BARMER, BARMER

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

ITA 867/JODH/2024[2017-18]Status: DisposedITAT Jodhpur18 Aug 2025AY 2017-18

Bench: The Tribunal. The Assessee Has Moved A Condonation Petition Explaining That The Delay Occurred Due To The Assessee Being Unaware Of The Status Of The Appeal Before The Cit(A) & The Lapse On The Part Of His Erstwhile Authorised Representative, Who Failed To Communicate The Outcome Or Advise Timely Further Action. It Was Submitted That The Assessee Had Re-Engaged Counsel Only After Becoming Aware Of The Adverse Order & Immediate Steps Were Taken Thereafter To Prefer The Present Appeal.

For Appellant: Shri Chetan Aggarwal, C.AFor Respondent: Smt. Anuradha, Addl. CIT DR
Section 144

condone the delay of 289 days in filing the appeal before the Tribunal. 4. On merits, the appeal arises from an ex parte assessment order dated 23.12.2019 passed by the Assessing Officer under section 144 of the Act estimating gross profit @ 8% of the foreign turnover amounting to Rs.3,65,85,751/- , resulting in an addition of Rs.26