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2 results for “condonation of delay”+ Section 115Bclear

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Section 444Section 115B3

DY. COMMISSIONER OF INCOME TAX, CIR 1(3)(1), INCOME TAX DEPARTMENT vs. SKATE TRADES AND AGENCIES PRIVATE LIMITED , RAICHUR STREET MUMBAI

In the result, the appeal of the assessee is dismissed

ITA 1663/MUM/2024[2017-18]Status: DisposedITAT Mumbai16 Apr 2025AY 2017-18

Bench: Shri Narendra Kumar Billaiyashri Sandeep Singh Karhaildy. Commissioner Of Income Tax, Circle-1(3)(1), Room No.535, Aayakar Bhawan, M.K. Road, Churchgate ............... Appellant Mumbai - 400020

For Appellant: NoneFor Respondent: Shri Bhangepatil Pushkaraj, Sr.DR
Section 115BSection 142(1)Section 143(2)Section 250

delay of 4 days in filing the present appeal by the Revenue is condoned. 3. When the present appeal was called for hearing, neither did anyone appear on behalf of the assessee, nor was any application seeking an adjournment filed. From the perusal of the record, we find that in the previous six hearings also no one appeared on behalf

DCIT 1(1)(2), MUMBAI vs. HDFC STANDARAD LIFE INSURANCE CO. LTD, MUMBAI

Appeals stands dismissed

ITA 1917/MUM/2017[2012-13]Status: DisposedITAT Mumbai30 Apr 2021AY 2012-13

Bench: Hon‟Ble Shri Manoj Kumar Aggarwal, Am & Hon‟Ble Shri Ravish Sood, Jm (Hearing Through Video Conferencing Mode) 1. आयकर अपील सं./ Ita No.1917/Mum/2017 (धििाारण वर्ा / Assessment Year: 2012-13) & 2. आयकर अपील सं./ Ita No. 1918/Mum/2017 (यनधाारण वर्ा / Assessment Year: 2013-14) & 3. आयकर अपील सं./ Ita No.5639/Mum/2017 (यनधाारण वर्ा / Assessment Year: 2014-15) & 4. आयकर अपील सं./ Ita No.1191/Mum/2017 (यनधाारण वर्ा / Assessment Year: 2015-16) Dcit-1(1)(2) M/S. Hdfc Standard Life Insurance Co. Ltd. 12Th & 13Th Floor, Lodha Excelus बिाम/ 579, Aaykar Bhawan M.K. Road Mumbai 400 020. Appollo Mills Compound, Nm Joshi Marg Vs. Mahalaxmi, Mumbai 400 011. स्थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaach- 8755-L (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & 5. Cross Objection No.228/Mum/2018 (Arising Out Of Ita No.1917/Mum/2017) (Assessment Year: 2012-13) & 6. Cross Objection No.227/Mum/2018 (Arising Out Of Ita No.1918/Mum/2017) (Assessment Year: 2013-14) & 7. Cross Objection No.33/Mum/2017 (Arising Out Of Ita No.5639/Mum/2017) (Assessment Year: 2014-15) & 8. Cross Objection No.33/Mum/2020 (Arising Out Of Ita No.1191/Mum/2019) (Assessment Year: 2015-16)

For Appellant: Shri Percy Pardiwala, Ld. Sr. CounselFor Respondent: Advocate Shri Charanjeev Chandrapal
Section 28Section 44

115B as per the aforesaid decision of the Tribunal. Aggrieved, the revenue is before us by way of ground nos. 5 to 8. 10.3 We find that Ld. CIT(A) has merely followed earlier view of the Tribunal. Similar view has been taken by coordinate bench in assessee‟s own case for AYs 2010-11 & 2011-12, ITA Nos. 4078/Mum/2015