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9 results for “condonation of delay”+ Section 268A(1)clear

Sorted by relevance

Karnataka43Kolkata20Chennai10Lucknow9Hyderabad2Jaipur2Telangana2Mumbai1Pune1SC1Indore1

Key Topics

Section 268A16Section 5(2)13Section 613Condonation of Delay9Bogus/Accommodation Entry8Penny Stock8Limitation/Time-bar8Long Term Capital Gains4Section 143(3)

ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE, GONDA vs. M/S B.D AGRICARE PVIVATE LIMITED, BASTI

In the result, the appeal of the Revenue as well as the cross objection of the assessee are dismissed

ITA 508/LKW/2017[2013-14]Status: DisposedITAT Lucknow23 Jul 2024AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriaassessment Year: 2013-14 The Acit V. M/S B.D. Agricare Private Limited Circle, Gonda Pursia Gaukhor Basti Pan:Aaecb6486E (Appellant) (Respondent) C. O. No.12/Lkw/2018 [In Ita No.508/Lkw/2017] Assessment Year: 2013-14 M/S B.D. Agricare Private Limited V. The Acit Pursia Gaukhor Circle, Gonda Basti Pan:Aaecb6486E (Cross-Objector) (Respondent) Department By: Shri Sanjeeve Krishna Sharma, D.R. Assessee By: Shri P. K. Kapoor, C.A. Date Of Hearing: 16 07 2024 Date Of Pronouncement: 23 07 2024 O R D E R

For Appellant: Shri P. K. Kapoor, C.AFor Respondent: Shri Sanjeeve Krishna Sharma, D.R
Section 143(3)Section 268ASection 268A(1)

condone the delay and admit the Cross Objection for hearing. 3. During the course of hearing before us, the ld. counsel for the assessee has furnished before us the copy of order dated 29.3.2016 issued by the ACIT, Range-2, Gorakhpur under section 143(3) of the Act in the assessee’s case for assessment year

2

INCOME TAX OFFICER-3(1), KANPUR vs. SHRI ARVIND KUMAR GUPTA, KANPUR

In the result, the appeal is held to be allowed for statistical purposes

ITA 174/LKW/2020[2015-16]Status: DisposedITAT Lucknow11 Jun 2025AY 2015-16

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

For Appellant: NoneFor Respondent: Sh. Sanjeev Krishna Sharma, Addl CIT (DR)
Section 143(3)Section 250Section 268A

condonation petition was submitted before us by the ld. ITO-3(1), Kanpur in which it was submitted that subsequently the CBDT vide Circular No. 23/2019 dated 6.09.2019 and the O.M. dated 16.09.2019 had decided that notwithstanding anything contained in any other Circular issued under section 268A specifying monetary limits for filing of departmental appeals before the Hon’ble ITAT

ASSISTANT COMMISSIONER OF INCOME TAX-I, KANPUR vs. SHRI RAJ PREET SINGH, KANPUR

In the result, the appeal of the Revenue is dismissed

ITA 7/LKW/2020[2015-16]Status: DisposedITAT Lucknow01 Jun 2022AY 2015-16

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2015-16 The Astt. Cit – 1 V. Raj Preet Singh Kanpur 54, Durga Housing Society Shiv Katra Road Lal Bunglow, Kanpur Tan/Pan:Aiwps6741C (Appellant) (Respondent) Appellant By: Application For Withdrawal Respondent By: Shri Pankaj Sachan, D.R. Date Of Hearing: 31 05 2022 Date Of Pronouncement: 01 06 2022 O R D E R

For Appellant: Application for withdrawalFor Respondent: Shri Pankaj Sachan, D.R
Section 268ASection 5(2)Section 6

268A of Income-tax Act, 1961, the monetary limits fixed for filing appeals before ITAT/HC and SLPs/appeals before Supreme Court shall not apply in case of assessee claiming bogus LTCG/STL through penny stocks and appeals/SLPs in such cases shall be filed on merits." Therefore, the delay caused in filing of appeal within the limitation period i.e. 9.2.2019 beyond control

INCOME TAX OFFICER-3(4), KANPUR vs. SHRI SAROJ GUPTA, KANPUR

In the result, the appeal of the Revenue stands dismissed

ITA 161/LKW/2020[2015-16]Status: DisposedITAT Lucknow29 Jul 2022AY 2015-16

Bench: Shri T. S. Kapoorassessment Year:2015-16

Section 268ASection 5(2)Section 6

1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘SMC’, LUCKNOW BEFORE SHRI T. S. KAPOOR, ACCOUNTANT MEMBER Assessment Year:2015-16 Income Tax Officer-3(3), Vs. Smt. Saroj Gupta, Kanpur. 49/65, Naughara, Kanpur. PAN:AATPG2603C (Appellant) (Respondent) Appellant by None Respondent by Shri Harish Gidwani, D.R. Date of hearing 28/07/2022 Date of pronouncement 29/07/2022

INCOME TAX OFFICER-3(3), KANPUR vs. SHRI PRATEEK GUPTA, KANPUR

In the result, the appeal of the Revenue stands dismissed

ITA 156/LKW/2020[2014-15]Status: DisposedITAT Lucknow29 Jul 2022AY 2014-15

Bench: Shri T. S. Kapoorassessment Year:2014-15

Section 268ASection 5(2)Section 6

1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘SMC’, LUCKNOW BEFORE SHRI T. S. KAPOOR, ACCOUNTANT MEMBER Assessment Year:2014-15 Income Tax Officer-3(3), Vs. Shri Prateek Gupta, Kanpur. 49/65, Naughara, Kanpur. PAN:AHQPG5095C (Appellant) (Respondent) Appellant by None Respondent by Shri Harish Gidwani, D.R. Date of hearing 28/07/2022 Date of pronouncement 29/07/2022

INCOME TAX OFFICER-3(3), KANPUR vs. SMT. PUSHPLATA SONI, KANPUR

In the result, the appeal of the Revenue stands dismissed

ITA 157/LKW/2020[2012-13]Status: DisposedITAT Lucknow29 Jul 2022AY 2012-13

Bench: Shri T. S. Kapoorassessment Year:2012-13

Section 268ASection 5(2)Section 6

1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘SMC’, LUCKNOW BEFORE SHRI T. S. KAPOOR, ACCOUNTANT MEMBER Assessment Year:2012-13 Income Tax Officer-3(3), Vs. Smt. Pushplata Soni, Kanpur. 12/36/136, Gwal Toli, Kanpur. PAN:AYDPS7664M (Appellant) (Respondent) Appellant by None Respondent by Shri Harish Gidwani, D.R. Date of hearing 28/07/2022 Date of pronouncement 29/07/2022

INCOME TAX OFFICER-1(3), KANPUR vs. SMT. RUMANA HAFEEZ, KANPUR

In the result, the appeal of the Revenue stands dismissed

ITA 206/LKW/2020[2014-15]Status: DisposedITAT Lucknow24 Aug 2022AY 2014-15

Bench: Shri T. S. Kapoorassessment Year:2014-15

Section 268ASection 5(2)Section 6

1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘SMC’, LUCKNOW BEFORE SHRI T. S. KAPOOR, ACCOUNTANT MEMBER Assessment year:2014-15 Income Tax Officer-1(3), Vs. Smt. Rumana Hafeez, Kanpur. 117-A, Noori Road, New Chungi, Jajmau, Kanpur. PAN:AHMPH7567E (Appellant) (Respondent) Appellant by Shri Harish Gidwani, D. R. Respondent by Application for disposal of appeal under DTVSV

INCOME TAX OFFICER- 1(4), KANPUR vs. SMT. SAROJ GOENKA, KANPUR

In the result, the appeal of the Revenue stands dismissed

ITA 34/LKW/2020[2014-15]Status: DisposedITAT Lucknow27 Jul 2022AY 2014-15

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 268ASection 5(2)Section 6

268A of Income Tax Act, 1961, the monetary limits fixed for filing appeals before ITAT/ HC and SLPs/ appeals before Supreme Court shall not apply in case of assessee claiming bogus LTCG/STCL through penny stocks and appeals! SLPs in such cases shall be filed on merits." Therefore, the delay caused in filing of appeal within the limitation period

INCOME TAX OFFICER-2(5), KANPUR vs. SHRI VIKAS AGARWAL, KANPUR

In the result, the appeal of the Revenue stands dismissed

ITA 128/LKW/2020[2015-16]Status: HeardITAT Lucknow22 Aug 2022AY 2015-16

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 268ASection 5(2)Section 6

1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER I.T.A. No.128/Lkw/2020 Assessment Year:2015-16 Income Tax Officer-2(5), Vs. Shri Vikas Agarwal, Kanpur. C-441, Panki, Kanpur. PAN:ADLPA3088Q (Appellant) (Respondent) Appellant by Shri Harish Gidwani, D.R. Respondent by Shri Rakesh Garg