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105 results for “condonation of delay”+ Section 253(4)clear

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Key Topics

Addition to Income64Condonation of Delay62Section 253(3)59Section 69A34Section 143(3)34Section 14A32Section 14730Section 143(2)30Section 11

FUTURE MONEY SALES AND MARKETING PVT.LTD, A-28,NEAR BANKEY BIHARI TAMPEL RAJENDRA NAGER, BAREILLY-243001,,BAREILLY vs. INCOME TAX OFFICER -1(2),BAREILLY-NEW., BAREILLY-NEW

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

ITA 194/LKW/2023[2011-12]Status: DisposedITAT Lucknow24 Oct 2024AY 2011-12

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriafuture Money Sales & Income Tax Officer-1(2) V. Marketing Pvt. Ltd Rampur Garden, Bareilly- A-28, Near Bankey Bihari New-243001. Tample, Rajendra Nagar, Bareilly-243001. Pan:Aabcf4395H (Appellant) (Respondent) Appellant By: Shri Devashish Mehrotra, Adv Respondent By: Shri Sanjeev Krishna Sharma, Addl Cit(Dr) Date Of Hearing: 16 10 2024 Date Of Pronouncement: 24 10 2024 O R D E R

For Appellant: Shri Devashish Mehrotra, AdvFor Respondent: Shri Sanjeev Krishna Sharma, Addl
Section 144Section 249(2)Section 249(2)(b)Section 249(3)

253 ITR 798 (SC) Head Note: Section 5 of the Limitation Act, 1963 - Extension of prescribed Period in certain cases - Whether in exercising discretion under section 5, Courts should adopt a pragmatic approach and expression ‘sufficient cause’ should receive liberal construction keeping in mind that principal of advancing substantial justice is of prime importance - Held, yes - Whether a distinction must

Showing 1–20 of 105 · Page 1 of 6

28
Section 143(1)27
Limitation/Time-bar25
Natural Justice19

CO-OPERATIVE CANE DEVELOPMENT UNIAN, LTD. ,LAKHIPUR KHERI vs. ITO WARD-3(4), LAKHIPUR-1

In the result, the appeal is partly allowed for statistical purposes

ITA 348/LKW/2024[2019-20]Status: DisposedITAT Lucknow02 Jan 2025AY 2019-20

Bench: Shri Anadee Nath Misshra

Section 139(1)Section 143(1)Section 143(1)(a)Section 253(3)Section 80ASection 80P

section 253(3) of the I. T. Act, the delay in filing of the appeal is condoned and the appeal is admitted. (C) In this case the return filed by the assessee was processed u/s 143(1) of the Act and an intimation dated 29/10/2020 was issued to the assessee by Revenue denying the deduction claimed

M/S FIVE ROSES,KANPUR vs. DY, CIT-CC-1, KANPUR

In the result, all the three appeals are partly allowed for statistical purposes

ITA 271/LKW/2024[2015-16]Status: DisposedITAT Lucknow05 Aug 2024AY 2015-16

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra

For Appellant: Shri Pradeep Kapoor, C.AFor Respondent: Shri Sanjeev Krishna Sharma, D.R
Section 143(2)Section 143(3)Section 147Section 151Section 153CSection 292C

253(5) of the Act. The assessee has requested for condonation of delay in the aforesaid applications on medical grounds. The ld. Sr. D.R. for Revenue expressed no objection to the condonation of delay in filing of these appeals. Accordingly, we condone the delay in filing of these appeals and admit the appeals for decision on merits. 3. On merits

M/S FIVE ROSES,KANPUR vs. DY, CIT-CC-1, KANPUR

In the result, all the three appeals are partly allowed for statistical purposes

ITA 273/LKW/2024[2017-18]Status: DisposedITAT Lucknow05 Aug 2024AY 2017-18

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra

For Appellant: Shri Pradeep Kapoor, C.AFor Respondent: Shri Sanjeev Krishna Sharma, D.R
Section 143(2)Section 143(3)Section 147Section 151Section 153CSection 292C

253(5) of the Act. The assessee has requested for condonation of delay in the aforesaid applications on medical grounds. The ld. Sr. D.R. for Revenue expressed no objection to the condonation of delay in filing of these appeals. Accordingly, we condone the delay in filing of these appeals and admit the appeals for decision on merits. 3. On merits

M/S FIVE ROSES,KANPUR vs. J/DCIT-CC,, KANPUR

In the result, all the three appeals are partly allowed for statistical purposes

ITA 272/LKW/2024[2016-17]Status: DisposedITAT Lucknow05 Aug 2024AY 2016-17

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra

For Appellant: Shri Pradeep Kapoor, C.AFor Respondent: Shri Sanjeev Krishna Sharma, D.R
Section 143(2)Section 143(3)Section 147Section 151Section 153CSection 292C

253(5) of the Act. The assessee has requested for condonation of delay in the aforesaid applications on medical grounds. The ld. Sr. D.R. for Revenue expressed no objection to the condonation of delay in filing of these appeals. Accordingly, we condone the delay in filing of these appeals and admit the appeals for decision on merits. 3. On merits

SYED MOHAMMAD MAYAR HUSAIN RIZVI,PANCHKULA vs. ADIT, CPC, BANGALURU, BANGALURU

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

ITA 89/LKW/2025[2011-12]Status: DisposedITAT Lucknow26 Aug 2025AY 2011-12

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 119(2)(b)Section 143(1)Section 249(3)Section 253(3)

253(3) of the I. T. Act. An affidavit dated 10/03/2025 was filed by the assessee requesting for condonation of delay in filing of the appeal. Giving detailed description of the facts and circumstances, which caused the delay in filing of the appeal, the assessee has submitted that reasons for late filing of the appeal were really beyond her control

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS) LUCKNOW, LUCKNOW vs. UTTAR PRADESH WATER SUPPLY AND SANITATION MISSION, LUCKNOW

In the result, both appeals are partly allowed

ITA 288/LKW/2024[2017]Status: DisposedITAT Lucknow28 Nov 2025

Bench: SHRI KUL BHARAT, VICE PRESIDENT\nAND\nSHRI ANADEE NATH MISSHRA (Accountant Member)

Section 11(1)(a)Section 143Section 143(2)

condonation of delay in\nfiling of Form No.10B was not furnished, and the respective finding of both the lower\nauthorities being factually incorrect, the assessee's claim of exemption u/s 11 of the Act\ndeserves to be accepted.\n\n8 BECAUSE each ground taken in appeal is mutually exclusive and without\nprejudice to each other.\n\n9. BECAUSE the order

UTTAR PRADESH WATER SUPPLY AND SANITATION MISSION,LUCKNOW vs. ACIT(EXEMPTION) CIRCLE, LUCKNOW

In the result, both appeals are partly allowed

ITA 360/LKW/2024[2017-18]Status: DisposedITAT Lucknow28 Nov 2025AY 2017-18
Section 11(1)(a)Section 143Section 143(2)

condonation of delay in\nfiling of Form No.10B was not furnished, and the respective finding of both the lower\nauthorities being factually incorrect, the assessee's claim of exemption u/s 11 of the Act\ndeserves to be accepted.\n8\nBECAUSE each ground taken in appeal is mutually exclusive and without\nprejudice to each other.\n9.\nBECAUSE the order appealed against

SHASHI INFRA CONSTRUCTION PVT. LTD.,LUCKNOW vs. ITO, LUCKNOW

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

ITA 353/LKW/2023[2016-17]Status: DisposedITAT Lucknow11 Sept 2025AY 2016-17

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2016-17 Shashi Infra V. The Constructions Pvt Ltd Addl/Joint/Deputy/Asstt/Income 328B, 5Th Lane Rajendra Tax Officer, Lucknow Nagar, Lucknow-226004. National Faceless Assessment Centre Delhi Tan/Pan:Aaucs5802M (Appellant) (Respondent) Appellant By: Shri Saurabh Gupta, C.A. Respondent By: Shri R. K. Agarwal, Cit(Dr) O R D E R

For Appellant: Shri Saurabh Gupta, C.AFor Respondent: Shri R. K. Agarwal, CIT(DR)
Section 144Section 144BSection 147Section 148Section 253(3)Section 694ASection 69A

253(3) of IT Act. The application for condonation of delay is supported by an affidavit of the assessee. The Ld. Sr. Departmental Representative for Revenue did not express any objection to the delay being condoned. Being satisfied with the reasons stated in application seeking condonation of delay in filing of this appeal; we condone the delay in filing

KASHYAP DIVYA JYOTI SEWA SOCIETY,SONEBHADRA vs. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, all three appeals are dismissed

ITA 67/LKW/2025[2016-17]Status: DisposedITAT Lucknow30 Jun 2025AY 2016-17

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Rakesh Kumar, AdvocateFor Respondent: Sh. R.K. Agarwal, CIT (DR)
Section 119Section 119(2)(b)

condonation of delay were not maintainable. Accordingly, the ld. CIT(A) dismissed the application, thereby causing grievance to the assessee who is in appeal before us on this issue. 4. When the case was taken up for hearing, the ld. AR Sh. Rakesh Kumar informed that the ld. CIT(A) had passed the orders in violation of the principles

KASHYAP DIVYA JYOTI SEWA SOCIETY,SONEBHADRA vs. COMMISSIONER OF INCOME TAX (EXEMPTION(, LUCKNOW

In the result, all three appeals are dismissed

ITA 66/LKW/2025[2015-16]Status: DisposedITAT Lucknow30 Jun 2025AY 2015-16

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Rakesh Kumar, AdvocateFor Respondent: Sh. R.K. Agarwal, CIT (DR)
Section 119Section 119(2)(b)

condonation of delay were not maintainable. Accordingly, the ld. CIT(A) dismissed the application, thereby causing grievance to the assessee who is in appeal before us on this issue. 4. When the case was taken up for hearing, the ld. AR Sh. Rakesh Kumar informed that the ld. CIT(A) had passed the orders in violation of the principles

KASHYAP DIVYA JYOTI SEWA SOCIETY,SONEBHADRA vs. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, all three appeals are dismissed

ITA 68/LKW/2025[2017-18]Status: DisposedITAT Lucknow30 Jun 2025AY 2017-18

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Rakesh Kumar, AdvocateFor Respondent: Sh. R.K. Agarwal, CIT (DR)
Section 119Section 119(2)(b)

condonation of delay were not maintainable. Accordingly, the ld. CIT(A) dismissed the application, thereby causing grievance to the assessee who is in appeal before us on this issue. 4. When the case was taken up for hearing, the ld. AR Sh. Rakesh Kumar informed that the ld. CIT(A) had passed the orders in violation of the principles

DISTRICT COOPERETIV BANK LTD,BARABANKI vs. DCIT/ACIT-3, LUCKNOW- NEW

In the result, the appeal is partly allowed for statistical purposes

ITA 178/LKW/2022[2019-20]Status: DisposedITAT Lucknow13 Dec 2024AY 2019-20

Bench: Shri. Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2019-20 District Cooperative Bank V. Dcit/Acit-3 Barabanki Maka Satrikh Lucknow - New Faizabad-Lucknow Road Barabanki Tan/Pan:Aaaad2777N (Appellant) (Respondent) Appellant By: Shri B. P. Yadav, Cost Accountant Respondent By: Shri Sunil Kumar Rajwanshi, D.R. O R D E R

For Appellant: Shri B. P. Yadav, Cost AccountantFor Respondent: Shri Sunil Kumar Rajwanshi, D.R
Section 143(1)(a)Section 253(3)Section 253(5)

section 253(5) of the Act, that there was sufficient cause for delay in filing the appeal. ITA No.178/LKW/2022 Page 3 of 4 Accordingly, we condone

SRI SAINATH ASSOCIATES,LUCKNOW vs. DY.CIT-6, LUCKNOW

In the result, the appeal is partly allowed for statistical purposes

ITA 649/LKW/2024[2017-18]Status: DisposedITAT Lucknow11 Sept 2025AY 2017-18

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 143(3)Section 253(3)

section 253(3) of IT Act. The application for condonation of delay is supported by an affidavit of the assessee. The Ld. Sr. Departmental Representative for Revenue did not express any objection to the delay being condoned. Being satisfied with the reasons stated in application seeking condonation of delay in filing of this appeal; we condone the delay in filing

DY. C.I.T., RANGE-6, LUCKNOW vs. U.P STATE FOOD & ESSENTIAL COMMODITIES LTD., LUCKNOW

In the result, the appeal of the Revenue for assessment year 2009-10

ITA 194/LKW/2019[2012-13]Status: DisposedITAT Lucknow30 Nov 2022AY 2012-13

Bench: Shri Mahavir Singh & Shri Girish Agrawalassessment Year:2011-12

Section 142(1)Section 143(1)Section 143(2)Section 253

delay in filing of the cross-objections is concerned, it is pertinent to note that sub-Section (4) of Section 253 of the Act, authorizes the respondent to file cross-objection against any part of the impugned order by which it is aggrieved. The procedure contemplated in the Income Tax Rules, 1962 and followed by the Registry is that

U.P STATE FOOD & ESSENTIAL COMMODITIES LTD.,LUCKNOW vs. INCOME TAX OFFICER-VI(2), LUCKNOW

In the result, the appeal of the Revenue for assessment year 2009-10

ITA 520/LKW/2015[2011-12]Status: DisposedITAT Lucknow30 Nov 2022AY 2011-12

Bench: Shri Mahavir Singh & Shri Girish Agrawalassessment Year:2011-12

Section 142(1)Section 143(1)Section 143(2)Section 253

delay in filing of the cross-objections is concerned, it is pertinent to note that sub-Section (4) of Section 253 of the Act, authorizes the respondent to file cross-objection against any part of the impugned order by which it is aggrieved. The procedure contemplated in the Income Tax Rules, 1962 and followed by the Registry is that

DY. C.I.T., RANGE-6, LUCKNOW vs. U.P STATE FOOD & ESSENTIAL COMMODITIES LTD., LUCKNOW

In the result, the appeal of the Revenue for assessment year 2009-10

ITA 175/LKW/2019[2009-10]Status: DisposedITAT Lucknow30 Nov 2022AY 2009-10

Bench: Shri Mahavir Singh & Shri Girish Agrawalassessment Year:2011-12

Section 142(1)Section 143(1)Section 143(2)Section 253

delay in filing of the cross-objections is concerned, it is pertinent to note that sub-Section (4) of Section 253 of the Act, authorizes the respondent to file cross-objection against any part of the impugned order by which it is aggrieved. The procedure contemplated in the Income Tax Rules, 1962 and followed by the Registry is that

DY. C.I.T., RANGE-6, LUCKNOW vs. U.P STATE FOOD & ESSENTIAL COMMODITIES LTD., LUCKNOW

In the result, the appeal of the Revenue for assessment year 2009-10

ITA 193/LKW/2019[2010-11]Status: DisposedITAT Lucknow30 Nov 2022AY 2010-11

Bench: Shri Mahavir Singh & Shri Girish Agrawalassessment Year:2011-12

Section 142(1)Section 143(1)Section 143(2)Section 253

delay in filing of the cross-objections is concerned, it is pertinent to note that sub-Section (4) of Section 253 of the Act, authorizes the respondent to file cross-objection against any part of the impugned order by which it is aggrieved. The procedure contemplated in the Income Tax Rules, 1962 and followed by the Registry is that

LALJI YADAV,LUCKNOW vs. INCOME TAX OFFICER- 6(2), LUCKNOW

In the result, appeal of the assessee is partly allowed for\nstatistical purposes

ITA 804/LKW/2024[2015-16]Status: DisposedITAT Lucknow11 Sept 2025AY 2015-16
For Respondent: \nIncome Tax Officer-6(2)
Section 143(3)Section 253(3)

section 253(3) of IT Act. The appellant assessee\nhas filed application for condonation of delay. The application for\ncondonation of delay is supported by an affidavit of the assessee.\nThe Ld. Sr. Departmental Representative for Revenue did not\nexpress any objection to the delay being condoned. Being\nsatisfied with the reasons stated in application seeking\ncondonation of delay

RADHA KAMAL UPADHYAY,LUCKNOW vs. ACIT-6, LUCKNOW

In the result, the appeal is partly allowed for statistical purposes

ITA 616/LKW/2024[2017-18]Status: HeardITAT Lucknow13 Aug 2025AY 2017-18

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

Section 143(3)Section 253(3)Section 68

section 253(3) of IT Act. The application for condonation of delay is supported by an affidavit of the assessee. The Ld. Sr. Departmental Representative for Revenue did not express any objection to the delay being condoned. Being satisfied with the reasons stated in I.T.A. No.616/Lkw/2024 Assessment Year:2017-18 2 application seeking condonation of delay in filing of this