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3 results for “condonation of delay”+ Section 153Dclear

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Delhi118Chennai67Amritsar60Bangalore33Chandigarh27Jaipur22Pune13Nagpur12Mumbai9Hyderabad7Raipur6Ahmedabad5Lucknow5Rajkot5Patna4Kolkata3Dehradun2Visakhapatnam1Guwahati1Orissa1Indore1

Key Topics

Section 1474Section 1483Addition to Income3Section 2502Section 1322Section 1442Section 133A2Survey u/s 133A2

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. SURESH KUMAR BANTHIA, KOLKATA

In the result, the appeal of the Revenue is dismissed and the Cross\nObjection of the assessee is partly allowed

ITA 1894/KOL/2025[2016-17]Status: DisposedITAT Kolkata13 Jan 2026AY 2016-17
Section 133ASection 143(3)Section 147Section 148

condone\nthe delay and admit the appeal for hearing.\n3.\nThe issue raised by the Revenue in ground no.1 is against the order\nof Id. CIT (A) annulling the assessment framed u/s 147 of the\nIncome-tax Act, 1961 (the Act) by the Id. AO on the ground of being\ninvalid and void ab initio without considering the facts

RAJESH SINGHI,KOLKATA vs. D.C.I.T., CC - 4(1), KOLKATA

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

ITA 2356/KOL/2024[2014-2015]Status: Disposed
ITAT Kolkata
10 Mar 2025
AY 2014-2015
Section 132Section 142(1)Section 143(2)Section 144Section 250

condoned the delay of 29 days in filing the appeal. Upon reviewing the arguments, the Tribunal found substance in the assessee's counsel's argument that proper verification regarding the filing of the Income Tax Return (ITR) was required by the AO. Consequently, the appeal was restored to the AO for fresh adjudication.", "result": "Allowed", "sections

SURESH KUMAR PODDAR,KOLKATA vs. I.T.O., WARD - 63(4), KOLKATA, KOLKATA

In the result, appeal of the assessee is allowed

ITA 1542/KOL/2024[2011-2012]Status: DisposedITAT Kolkata06 Mar 2026AY 2011-2012

Bench: SHRI RAJESH KUMAR (Accountant Member)

Section 111ASection 132Section 132(1)Section 139(1)Section 144Section 147Section 148Section 153CSection 250Section 250o

condone the delay and admit the appeal for adjudication. 3. At the time of hearing, the assessee raised the following grounds which is extracted below: “1. That the Order passed u/s 250 is bad in law as well as on facts of the case. 2. That the Ld. CIT(A), NFAC, erred in law as well as in facts