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8 results for “depreciation”+ Condonation of Delayclear

Sorted by relevance

Chennai453Mumbai391Delhi270Kolkata244Bangalore136Hyderabad80Pune68Chandigarh59Ahmedabad56Jaipur51Amritsar44Indore34Cuttack34Lucknow26Surat23Cochin19Karnataka16SC14Raipur13Rajkot11Visakhapatnam9Jodhpur8Guwahati8Patna8Nagpur7Allahabad6Calcutta6Kerala2Panaji2Jabalpur2Varanasi2Dehradun1A.K. SIKRI N.V. RAMANA1Telangana1Agra1Ranchi1

Key Topics

Section 143(3)9Section 143(1)6Section 143(2)6Condonation of Delay6Section 114Disallowance4Section 12A(1)(ba)3Section 2633Section 1543Section 12A

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

2
Depreciation2
Addition to Income2

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)

delay of three 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, the appeal is admitted and the same is decided based

MITHILA DRUGS PVT. LTD. ,UDAIPUR vs. ACIT, CIRCLE-1, UDAIPUR

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 566/JODH/2018[2015-16]Status: DisposedITAT Jodhpur23 Mar 2023AY 2015-16

Bench: Shri Kul Bharatshri Manish Boradmithila Drugs Pvt.Ltd., Vs Acit, F-70, Road No.2, Circle-1, 102A, Mewar Industrial Area, Aaykar Bhawan, Sub Madri, Udaipur-313003. City Centre, Savina, Udaipur-313001. (Appellant) (Respondent) Pan No.Aaccm6767B Assessee By None (W/S) Revenue By Shri S.M.Joshi, Jcit Dr Date Of Hearing 22/03/2023 Date Of 23/03/2023 Pronouncement

Section 119(2)(b)Section 139(1)Section 143(3)Section 80

delay condonation for the above said return of income filing were submitted to competent 4 | P a g e authorities who have passed the order u/s 119(2)(b) (PB No.01 to 03) , as details under: S. No. Asstt. Condonation Authority to Remarks Year petition whom submitted submitted date 1. 2011-12 10.08.2016 The PCCIT, Petition allowed vide order Udaipur

M/S. M.M. CONSTRUCTION COMPANY ,CHURU. vs. ITO, WARD-2,, CHURU.

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

ITA 386/JODH/2018[2012-13]Status: DisposedITAT Jodhpur20 Sept 2023AY 2012-13

Bench: Shri Saktijit Dey & Shri Girish Agrawal

For Appellant: Shri Rajendra Jain, AdvocateFor Respondent: Shri Rajeev Mohan, JCIT-DR
Section 143(3)Section 145Section 154

condone the said delay and take up the matter for adjudication. 4. Brief facts of the case are that assessee filed its return of income on 30.09.2012, reporting total income of Rs. 46,010/- . Assessee is engaged in the business of civil contract and realized total gross receipt of Rs. 3,05,96,037/- on which it declared

SHREE NAVKAR REALINFRA PRIVATE LIMITED,BHILWARA vs. PCIT, UDAIPUR

In the result, appeal of the assessee is allowed

ITA 133/JODH/2022[2017-18]Status: DisposedITAT Jodhpur24 Aug 2023AY 2017-18

Bench: Or At The Time Of Hearing Of This Appeal.”

Section 142(1)Section 143(2)Section 143(3)Section 263

condonation of delay we admit the appeal to be decided on merits. 4. The fact as culled out from the records is that the assessee has filed return of income for A.Y 2017-18 electronically on 16.10.2017 declaring total income of Rs. Nil. The case was selected for Limited Scrutiny through CASS. Notice

M/S. SWASTIK GAUR GUM INDUSTRIES ,CHURU vs. ITO, WARD-2, CHURU

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

ITA 431/JODH/2018[2012-13]Status: DisposedITAT Jodhpur14 Aug 2023AY 2012-13

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripote

For Appellant: Mr.Shafi Mohammad,Adv.ARFor Respondent: Ms. Nidhi Nair, JCIT-DR
Section 143(1)Section 143(2)Section 143(3)

condone the delay and admit the appeals. 3. Since the issues involved in these appeals are common and identical, hence are clubbed, heard and consolidated order is passed. For the sake of convenience, we shall take up the ITA No. 431/JODH/2018 for the A.Y. 2012-13 as a lead case and the facts narrated. The assessee has raised the following

M/S. SWASTIK GAUR GUM INDUSTRIES ,CHURU vs. ITO, WARD-2, CHURU

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

ITA 432/JODH/2018[2013-14]Status: DisposedITAT Jodhpur14 Aug 2023AY 2013-14

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripote

For Appellant: Mr.Shafi Mohammad,Adv.ARFor Respondent: Ms. Nidhi Nair, JCIT-DR
Section 143(1)Section 143(2)Section 143(3)

condone the delay and admit the appeals. 3. Since the issues involved in these appeals are common and identical, hence are clubbed, heard and consolidated order is passed. For the sake of convenience, we shall take up the ITA No. 431/JODH/2018 for the A.Y. 2012-13 as a lead case and the facts narrated. The assessee has raised the following

M/S. SWASTIK GAUR GUM INDUSTRIES ,CHURU vs. ITO, WARD-2, CHURU

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

ITA 433/JODH/2018[2014-15]Status: DisposedITAT Jodhpur14 Aug 2023AY 2014-15

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripote

For Appellant: Mr.Shafi Mohammad,Adv.ARFor Respondent: Ms. Nidhi Nair, JCIT-DR
Section 143(1)Section 143(2)Section 143(3)

condone the delay and admit the appeals. 3. Since the issues involved in these appeals are common and identical, hence are clubbed, heard and consolidated order is passed. For the sake of convenience, we shall take up the ITA No. 431/JODH/2018 for the A.Y. 2012-13 as a lead case and the facts narrated. The assessee has raised the following