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63 results for “condonation of delay”+ Section 55clear

Sorted by relevance

Chennai519Mumbai487Delhi409Kolkata282Bangalore209Ahmedabad143Karnataka142Jaipur127Hyderabad127Pune110Chandigarh103Nagpur72Raipur64Lucknow63Surat63Panaji61Indore56Amritsar42Rajkot37Calcutta37Visakhapatnam21Cuttack16Patna15SC15Guwahati12Telangana12Dehradun8Cochin7Varanasi7Jodhpur5Orissa4Allahabad4Ranchi3Agra3Jabalpur2Punjab & Haryana2Himachal Pradesh2Andhra Pradesh1A.K. SIKRI N.V. RAMANA1Rajasthan1

Key Topics

Section 1164Addition to Income54Section 14A40Condonation of Delay37Section 12A29Section 69A29Section 143(1)27Limitation/Time-bar26Section 2(15)

M/S MODEL EXIM,KANPUR vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KANPUR

In the result, the appeal of the assessee is allowed

ITA 137/LKW/2022[2011-12]Status: DisposedITAT Lucknow05 Nov 2024AY 2011-12

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriam/S. Model Exim Pcit (Central) V. 624-C, Defence Colony, 7/81-B, Tilak Nagar, Jajmau, Kanpur-208010. Kanpur. Pan:Aadfm6163H (Appellant) (Respondent) Appellant By: Shri Swaran Singh, C.A. Respondent By: Smt Namita S. Pandey, Cit(Dr) Date Of Hearing: 29 10 2024 Date Of Pronouncement: 05 11 2024 O R D E R

For Appellant: Shri Swaran Singh, C.AFor Respondent: Smt Namita S. Pandey, CIT(DR)
Section 139Section 153CSection 153DSection 263Section 263(1)

condone the delay in filing of appeal before us and admit the appeal for adjudication. 7. The brief facts of the case are that the assessee is a firm engaged in the business of manufacturing and export of finished leather and sale of license. The assessee company had filed its Page 9 of 24 return of income

Showing 1–20 of 63 · Page 1 of 4

20
Disallowance20
Natural Justice19
Section 143(3)17

SHAILENDRA KUMAR SINGH ,HARDOI vs. ITO-3(2),HARDOI-1, HARDOI

In the result, these appeals of the assessee are partly allowed for statistical purposes

ITA 795/LKW/2024[2021-2022]Status: DisposedITAT Lucknow24 Feb 2025AY 2021-2022

Bench: Shri Kul Bharat & Shri Anadee Nath Misshrait(Ss) A. Nos. 795 To 798/Lkw/2024 Assessment Year: 2021-22 Shailendra Kumar Singh Ito-3(2) V. Subhan Khera Sandila, Hardoi- Hardoi-1 241305. Uttar Pradesh-241305. Pan:Cvqps4275L (Appellant) (Respondent) Appellants By: Shri Naeem Khan, Ca Respondent By: Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) O R D E R

For Respondent: Shri Sanjeev Krishna Sharma, Addl

condonation of delay. This would have permitted the appeal to be evaluated based on its substantive merits. 2. The Total Income reported amounts to Rs. 3,84,520.00. However, the assessment was conducted at a substantially inflated figure of Rs. 1,11,14,956.00, along with penalty u/s 271AAC(1) This discrepancy arises from specific additions and disallowances along with

MEDICAL EDUCATIONAL & CULTURE DEVELOPMENT SOCIETY,KANPUR vs. ITO (EXEMPTION), KANPUR

In the result, all the three appeals of the Assessee stand allowed for statistical purposes

ITA 652/LKW/2024[2019-20]Status: DisposedITAT Lucknow31 Dec 2025AY 2019-20

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Shri P. K. Kapoor, C.AFor Respondent: Shri Amit Singh Chauhan, D.R
Section 11Section 12ASection 143(1)Section 143(1)(a)Section 44A

55,890/- 8. BECAUSE, as per the scheme of taxation under the Income Tax Act, only real income, i.e., the income as reduced by the expenditure incurred to earn the income, can be taxed and the authorities below have grossly erred in not allowing the ITA Nos.651, 652 & 653/LKW/2024 Page 9 of 15 deduction of expenses so incurred even though

MEDICAL EDUCATIONAL & CULTURAL DEVELOPMENT SOCIETY,KANPUR vs. ITO (EXEMPTION), KANPUR

In the result, all the three appeals of the Assessee stand allowed for statistical purposes

ITA 651/LKW/2024[2018-19]Status: DisposedITAT Lucknow31 Dec 2025AY 2018-19

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Shri P. K. Kapoor, C.AFor Respondent: Shri Amit Singh Chauhan, D.R
Section 11Section 12ASection 143(1)Section 143(1)(a)Section 44A

55,890/- 8. BECAUSE, as per the scheme of taxation under the Income Tax Act, only real income, i.e., the income as reduced by the expenditure incurred to earn the income, can be taxed and the authorities below have grossly erred in not allowing the ITA Nos.651, 652 & 653/LKW/2024 Page 9 of 15 deduction of expenses so incurred even though

MEDICAL EDUCATIONAL & CULTURAL DEVELOPMENT SOCIETY,KANPUR vs. ITO (EXEMPTION), KANPUR

In the result, all the three appeals of the Assessee stand allowed for statistical purposes

ITA 653/LKW/2024[2020-21]Status: DisposedITAT Lucknow31 Dec 2025AY 2020-21

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Shri P. K. Kapoor, C.AFor Respondent: Shri Amit Singh Chauhan, D.R
Section 11Section 12ASection 143(1)Section 143(1)(a)Section 44A

55,890/- 8. BECAUSE, as per the scheme of taxation under the Income Tax Act, only real income, i.e., the income as reduced by the expenditure incurred to earn the income, can be taxed and the authorities below have grossly erred in not allowing the ITA Nos.651, 652 & 653/LKW/2024 Page 9 of 15 deduction of expenses so incurred even though

M/S URBAN COOP BANK LTD,BAREILLY vs. ASSTT. COMMISSIONER OF INCOME TAX-1, BAREILLY NEW

In the result, the appeal of the assessee stands allowed

ITA 133/LKW/2021[2018-2019]Status: DisposedITAT Lucknow07 Jun 2022AY 2018-2019

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

Section 139(1)Section 36Section 43B

delay was condoned and ld. AR was asked to proceed with her arguments. 4. Learned counsel for the assessee, at the outset, submitted that the only issue, involved in this appeal, is the addition sustained by CIT(A) of Rs.15,49,764/- representing employees’ share towards contribution to EPF/ESIC which the assessee had deposited beyond the due date mentioned

BABIAN INN,LUCKNOW vs. ACIT, RANGE-I, LUCKNOW

In the result, the appeal of the assessee stands allowed

ITA 85/LKW/2021[2018-2019]Status: HeardITAT Lucknow04 Aug 2022AY 2018-2019

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

Section 143(1)(a)Section 36(1)(va)Section 43B

delay was condoned and ld. AR was asked to proceed with his arguments. 4. Learned counsel for the assessee, at the outset, submitted that the only issue, involved in this appeal, is the addition sustained by CIT(A) of Rs.1,67,054/- representing employees’ share towards contribution to EPF/ESIC which the assessee had deposited beyond the due date mentioned I.T.A

MR.SHITIJ DHAWAN,KANPUR vs. THE ASSESSING OFFICER, KANPUR

In the result, the appeal of the assessee stands allowed

ITA 36/LKW/2022[2019-2020]Status: DisposedITAT Lucknow30 May 2022AY 2019-2020

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2019-20 Mr. Shitij Dhawan V. The Assessing Officer 122/235, Fazalganj Special Range Kanpur Kanpur Tan/Pan:Acqpd3380G (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Advocate Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 17 05 2022 Date Of Pronouncement: 30 05 2022 O R D E R

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri Harish Gidwani, D.R
Section 36(1)(va)Section 43B

condone the delay and admit the appeal for hearing. Page 3 of 17 3. The brief facts of the case are that the assessee e-filed his return of income on 30.9.2019, declaring an income of Rs.20,19,01,760/-. The Assessing Officer completed the assessment, assessing the income of the assessee at Rs.20,21,20,480/-, disallowing

MOQEETUR RAHMAN KHAN,LUCKNOW vs. INCOME TAX OFFICER-4(1), LUCKNOW

In the result, the appeal of the assessee is dismissed

ITA 206/LKW/2023[2018-19]Status: DisposedITAT Lucknow12 Aug 2025AY 2018-19

Bench: Shri Kul Bharat & Shri Anadee Nath Misshramoqeetur Rahman Khan V. Ito-4 971, Mannan Manzil, Sadar Pratyaksh Kar Bhawan, Bazar, Lucknow G.P.O, Lucknow-226001. Lucknow-226001. Pan:Agrpr4785N (Appellant) (Respondent) Appellant By: None Respondent By: Shri Amit Singh Chauhan, Cit(Dr) O R D E R

For Appellant: NoneFor Respondent: Shri Amit Singh Chauhan, CIT(DR)
Section 143(3)Section 144BSection 271BSection 273BSection 44A

condone the delay in filing of this appeal and admit the appeal for decision on merits. (B). In this case, assessment order dated 28.04.2021 was passed by the Assessing Officer passed u/s 143(3) read with section 144B of the Income Tax Act, 1961 (“Act”, for short). Separately, penalty proceedings u/s 271B of the Act were also initiated

INCOME TAX OFFICER-3(4), KANPUR vs. SHRI SANTOSH KUMAR AGARWAL, KANPUR

In the result, the appeal of the Revenue is dismissed

ITA 153/LKW/2020[2014-15]Status: DisposedITAT Lucknow17 Feb 2022AY 2014-15

Bench: Shri T. S. Kapoor

Section 10(38)Section 143(3)Section 69A

condoned the delay in filing the appeal and preliminary objections raised by ld A.R. was also rejected and ld D.R. was asked to proceed with his arguments. I.T.A. No.153/Lkw/2020 Assessment. Year:2014-15 4 7. The ld. DR submitted that the assessee has declared long term capital gain on the sale of little known penny stocks, the prices of which

SHRI RAMESH SINGH RANA,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX-4, LUCKNOW

In the result, the appeal of the assessee is dismissed

ITA 576/LKW/2019[2012-13]Status: HeardITAT Lucknow17 Apr 2025AY 2012-13

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraआयकर अपील सं/ Ita No.576/Lkw/2019 "नधा"रण वष"/ Assessment Year: 2012-13 Shri Ramesh Singh Rana V. Dcit Range-4 3-B, Talkatora Road, Rajaji 5-Ashok Marg, Aaykar Puram, Lucknow-226017. Bhawan, Lucknow- 226001. Pan:Aggpr0749B अपीलाथ"/(Appellant) ""यथ"/(Respondent) अपीलाथ" "क और से/Appellant By: None ""यथ" "क और से /Respondent By: Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) सुनवाई "क तार"ख / Date Of Hearing: 08 04 2025 घोषणा "क तार"ख/ Date Of 17 04 2025 Pronouncement: आदेश / O R D E R Per Anadee Nath Misshra, A.M.: This Appeal Filed By The Assessee, Is Directed Against The Order Of The Learned Commissioner Of Income-Tax (Appeals)-2, Lucknow Dated 11.06.2019, Pertaining To The Assessment Year 2012-13. The Assessee Has Raised The Following Grounds Of Appeal: -

For Appellant: NoneFor Respondent: Shri Sanjeev Krishna Sharma, Addl
Section 133(3)Section 133(6)Section 143(3)Section 145(3)

condone the delay in filing of this appeal and admit the appeal for decision on merits. 3. In this case, assessment order dated 29/03/2015 was passed by the Assessing Officer (“AO”, for short), u/s 143(3) of the Income Tax Act, 1961 (“the Act”, for short) whereby the assessee’s total income was assessed at Rs.1

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)

condone the delay in filing of this appeal and admit the appeal for decision on merits. I.T.A. No.649/Lkw/2024 Assessment Year:2017-18 2 (C) In this case, the assessment order dated 01.12.2019 was passed by the Assessing Officer (“AO”), u/s 143(3) of the Act whereby the assessee’s total income was determined at Rs.1,77,68,734/- as against

KWALITY RESTAURANT,KANPUR vs. COMMISSIONER OF INCOME TAX (APPEALS), DELHI

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

ITA 34/LKW/2022[2018-19]Status: DisposedITAT Lucknow18 Oct 2022AY 2018-19

Bench: Shri. Vijay Pal Raoassessment Year: 2018-19 Kwality Restaurant V. The Cit(A) 16/97, The Mall Delhi Kanpur Tan/Pan:Aaafk8712F (Appellant) (Respondent) Appellant By: None (Adjournment Application) Respondent By: Shri Amit Nigam, D.R. Date Of Hearing: 18 10 2022 Date Of Pronouncement: 18 10 2022 O R D E R This Appeal By The Assessee Is Directed Against The Order Dated 20.9.2021 Of The Ld. Cit(A), Nfac, Delhi For The Assessment Year 2018-19. 2. There Is A Delay Of 115 Days In Filing The Present Appeal. The Assessee Has Filed An Application For Condonation Of Delay, Which Is Also Supported By An Affidavit. 3. I Have Gone Through The Application For Condonation Of Delay As Well As The Affidavit Filed By The Assessee & Heard The Contention Of The Ld. D.R. On The Issue Of Condonation Of Delay. The Ld. D.R. Has Objected To The Condonatiion Of Delay & Submitted That The Assessee Is Shifting The Blame Of Delay On Its Counsel. 4. Having Considered The Reasons Explained By The Assessee In The Application For Condonation Of Delay, I Find That The Assessee Has Explained The Cause Of Delay That Due To An Oversight Of The Counsel Of The Assessee, Necessary Steps For Filing

For Appellant: None (Adjournment application)For Respondent: Shri Amit Nigam, D.R
Section 139(1)Section 143(1)(a)Section 194CSection 2(24)(x)Section 36Section 40Section 43B

delay of 115 days in filing the present appeal is condoned. 5. None has appeared on behalf of the assessee when this appeal was called for hearing, however, an application for adjournment has been filed by the Authorised Representative of the assessee, which is considered and rejected, as the ground for seeking adjournment is very vague. Further, the issue raised

INCOME TAX OFFICER-1(3), KANPUR vs. SHRI RAJ KUMAR AGARWAL, KANPUR

In the result, both the appeals of the Revenue are dismissed

ITA 205/LKW/2020[2014-15]Status: DisposedITAT Lucknow17 Jan 2022AY 2014-15

Bench: Shri T.S. Kapoor

Section 10(38)Section 143(3)Section 69A

condone the delay in filing the appeals and preliminary objections raised by ld A.R. was also rejected and ld D.R. was asked to proceed with his arguments. 7. The ld. DR submitted that the assessee has raised long term capital gain on the sale of little known penny stocks, the prices of which were manipulated with the help of certain

LAL JEEVAN BHARD,LUCKNOW vs. ITO, LUCKNOW

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

ITA 325/LKW/2024[2017-18]Status: DisposedITAT Lucknow30 Aug 2024AY 2017-18

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2017-18 Lal Jeevan Bhardwaj V. Ito 6(2) 448/119/33, Behind Kalyangiri Lucknow Mandir Chowk Nagariya 2 Anshik Lucknow Tan/Pan: (Appellant) (Respondent) Appellant By: None Respondent By: Shri Sanjeev Krishna Sharma, D.R. Date Of Hearing: 25 07 2024 Date Of Pronouncement: 30 08 2024 O R D E R

For Appellant: NoneFor Respondent: Shri Sanjeev Krishna Sharma, D.R
Section 143(2)Section 69Section 69A

section 69 of the Income Tax Act, 1961. 3. Aggrieved, the assessee preferred an appeal before the NFAC. However, the appeal before the NFAC came to be dismissed on account of assessee’s failure to submit any documentary evidence to disprove the additions made by the Assessing Officer. 4. Now, the assessee has approached this Tribunal challenging the dismissal

M/S U.P AWAS EVAM VIKAS PARISHAD,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

ITA 165/LKW/2019[2015-16]Status: DisposedITAT Lucknow10 Jun 2022AY 2015-16

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

Section 11Section 12Section 12ASection 13(8)Section 2(15)

condoned the delay in filing the Cross Objections and asked learned CIT, D.R. to proceed with her arguments on the Cross Objections. 4. Learned CIT, D.R. submitted that the Cross Objections are similar to the additional grounds of Revenue taken by the Revenue in the appeals no.630, Page 8 of 86 (UP AWAS EVAM VIKAS PARISHAD) 631 and others which

M/S U.P AWAS EVAM VIKAS PARISHAD,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

ITA 701/LKW/2019[2017-18]Status: DisposedITAT Lucknow10 Jun 2022AY 2017-18

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

Section 11Section 12Section 12ASection 13(8)Section 2(15)

condoned the delay in filing the Cross Objections and asked learned CIT, D.R. to proceed with her arguments on the Cross Objections. 4. Learned CIT, D.R. submitted that the Cross Objections are similar to the additional grounds of Revenue taken by the Revenue in the appeals no.630, Page 8 of 86 (UP AWAS EVAM VIKAS PARISHAD) 631 and others which

M/S U.P AWAS EVAM VIKAS PARISHAD,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

ITA 166/LKW/2019[2016-17]Status: DisposedITAT Lucknow10 Jun 2022AY 2016-17

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

Section 11Section 12Section 12ASection 13(8)Section 2(15)

condoned the delay in filing the Cross Objections and asked learned CIT, D.R. to proceed with her arguments on the Cross Objections. 4. Learned CIT, D.R. submitted that the Cross Objections are similar to the additional grounds of Revenue taken by the Revenue in the appeals no.630, Page 8 of 86 (UP AWAS EVAM VIKAS PARISHAD) 631 and others which

MR. GULREJ ANSARI,UNNAO vs. THE INCOME TAX OFFICER, WARD 2(4), UNNAO NEW

In the result, both the appeals of the assessee are allowed

ITA 139/LKW/2021[2019-2020]Status: DisposedITAT Lucknow30 May 2022AY 2019-2020

Bench: Shri T. S. Kapoor

Section 143(1)Section 154

condonation of delay which happened to be due to onset of COVID-19 and due to delay in the decision on application filed by assessee u/s. 154 of the Act. It was submitted that in respect of Assessment Year 2018-19, the application for rectification was rejected by CPC on 16.1.2020 and the appeal was to be filed

MR. GULREJ ANSARI,UNNAO vs. THE INCOME TAX OFFICER, WARD 2(4), UNNAO-NEW

In the result, both the appeals of the assessee are allowed

ITA 138/LKW/2021[2018-2019]Status: DisposedITAT Lucknow30 May 2022AY 2018-2019

Bench: Shri T. S. Kapoor

Section 143(1)Section 154

condonation of delay which happened to be due to onset of COVID-19 and due to delay in the decision on application filed by assessee u/s. 154 of the Act. It was submitted that in respect of Assessment Year 2018-19, the application for rectification was rejected by CPC on 16.1.2020 and the appeal was to be filed