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9 results for “condonation of delay”+ Section 144Aclear

Sorted by relevance

Chennai53Delhi40Kolkata20Bangalore11Mumbai9Pune8Jaipur7Lucknow6Patna6Hyderabad5Amritsar5Cuttack5Ahmedabad4Surat2Chandigarh2Orissa2Dehradun1Indore1Himachal Pradesh1Raipur1Nagpur1

Key Topics

Section 26318Condonation of Delay7Section 2505Natural Justice5Limitation/Time-bar5Addition to Income4Section 1473Section 143(3)3Section 69A

PEOPLE INFOCOM PVT. LTD.,MUMBAI vs. C.I.T. CIR.7, MUMBAI

The appeal of the assessee is allowed

ITA 210/MUM/2013[2007-08]Status: DisposedITAT Mumbai19 May 2016AY 2007-08

Bench: Shri Joginder Singh & Shri Rajendraassessment Year-2007-08 People Infocom Private Ltd. Cit-7, C/O- Samria & Co. Room No.611, बनाम/ Chartered Accountants, 6Th Floor, Vs. 2E, Court Chambers, Aayakar Bhavan, 35, New Marine Lines, M.K. Road, Mumbai-400020 Mumbai-400020 Pan No.Aadcp5658H (राज"व /Revenue) ("नधा"रती /Assessee)

Section 263Section 51

delay is condoned. 3. So far as, the merits of the case is concerned, the ld. counsel for the assessee invited our attention to page-4 of the paper book, pages-40 & 42 of the paper book explained that the revisional jurisdiction was wrongly invoked. The ld. counsel also filed an order u/s 7(1) of the R.T.I

LALITADEVI GIRIRAJ KISHORE MALPANI,MUMBAI vs. ITO WARD 41(4)(2), MUMBAI, MUMBAI

In the result, appeal filed by the assessee is allowed

3
Deduction3
Revision u/s 2633
Section 1442
ITA 5023/MUM/2025[2015 - 16]Status: Disposed
ITAT Mumbai
30 Dec 2025

Bench: Shri Narender Kumar Choudhryassessment Year : 2015-16 Lalitadevi Giriraj Kishore Income Tax Officer, Malpani, Ward-41(4)(2), 502, 5Th Floor,Sea View Chs, Vs. R.No. 116,Kautilya Bhawan, Near Ram Mandir Temple, C-41 To C-43,G Block, Bkc, Bangur Nagar,Goregaon (W), Bandra (E), Mumbai-400090. Mumbai-400051. Pan : Aadpm9211C (Appellant) (Respondent) For Assessee : Shri Ajay Daga , Ld. Ld. Ar For Revenue : Shri Vikas Chandra, Ld. Sr.Dr Date Of Hearing : 10-11-2025 Date Of Pronouncement : 30-12-2025 O R D E R This Appeal Has Been Preferred By The Assessee Againstthe Order Dated 28-06-2024 Impugned Herein Passed By The Addl/Jcit(A)-6, Kolkata/Ld. Commissioner Of Income Tax (In Short “Ld.Commissioner”) U/S. 250 Of The Income Tax Act, 1961 (In Short „The Act‟) For The Ay. 2015-16. 2 2. At The Outset It Is Observed That There Is A Delay Of 346 Days In Filing The Instant Appeal On Which The Assessee Has Claimed As Under:

For Appellant: Shri Ajay Daga , Ld. Ld. ARFor Respondent: Shri Vikas Chandra, Ld. Sr.DR
Section 143(3)Section 250Section 271(1)(c)

144A of the Act, vide Assessment Order, treated the capital gain of Rs. 11,98,813/- earned from the said property, as Short Term Capital Gain, and 6 added the same in the income of the assessee, by passing the assessment order. 9. The assessee being aggrieved, challenged the said addition of disallowance by filing first appeal before

SHABANA KAIZER JANGBARWALA,MUMBAI vs. ITO WARD-42(3)(3), MUMBAI

In the result, the appeal filed by the assessee is hereby allowed for statistical\npurpose

ITA 8636/MUM/2025[2016-17]Status: DisposedITAT Mumbai24 Feb 2026AY 2016-17
Section 147Section 249(2)Section 250Section 69C

condoned by the CIT(A). The assessee's explanation for the delay, due to email going to the spam folder, was considered justifiable by the Tribunal. The Tribunal found it fit to remand the issue back to the AO for a denovo assessment.", "result": "Allowed", "sections": ["250", "249(2)", "147", "69", "69C", "144A

NOOR MOHAMMED HASAN MOHAMMED KHAN,MAZHAR CHAWL vs. WARD 26(2)(3), BANDRA KURLA COMPLEX

In the result, the appeal filed by the Assessee stands allowed for statistical purposes

ITA 2780/MUM/2024[2017-18]Status: DisposedITAT Mumbai22 Oct 2024AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri Girish Agrawalassessment Year: 2017-18

For Appellant: Shri J.R. Bhatt, A.RFor Respondent: Shri Abhishek Tharwal, Sr.DR
Section 139(1)Section 139(4)Section 142(1)Section 144ASection 250Section 69

section 250 of the Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2017-18. 2 Ms. Noor Mohammed Hasan Mohammed Khan 2. At the outset, we observe that there is a delay of 50 days in filing the instant appeal. The Assessee in the context of delay, by filing a petition along with the affidavit, has submitted

BOMBAY TYRES,MUMBAI vs. INCOME TAX OFFICER -15(1)(1), MUMBAI

In the result, appeal of the assessee is allowed

ITA 2393/MUM/2025[2017-18]Status: DisposedITAT Mumbai29 Oct 2025AY 2017-18

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2017-18 Bombay Tyres Vs Income-Tax Officer, 23, Arenja Corner, -15(1)(1), Sector-17, Vashi, Mumbai Navi Mumbai – 400703 [Pan: Aagcb1604E] Appellant Respondent Present For: Assessee : Shri Tanzil Padvekar & Shri Gopal Sharma, Advocates Revenue : Shri Leyaqat Ali Aafaqui, Sr. Dr Date Of Hearing : 06.08.2025 Date Of Pronouncement : 29.10.2025 O R D E R Per Girish Agrawal: This Appeal Filed By The Assessee Is Against The Order Of Cit(A), National Faceless Appeal Centre (Nfac), Delhi Vide Order No. Itba/Nfac/S/250/2023-24/1057354062(1), Dated 26.10.2023 Passed Against The Assessment Order By National Faceless Assessment Centre, Delhi U/S.144 Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”), Dated 28.06.2019 For Ay 2017-18. 2. Grounds Taken By The Assessee Are Reproduced As Under: 1. Considering The Facts & Circumstances Of The Case & In Law, The National Faceless Appeal Centre (Nfac) Has Erred In Confirming The Order U/S. 144 R.W.S. 144A Dated 28Th June, 2019 Passed By The Assessing Officer Without Appreciating The Merits Of The Case.

For Appellant: Shri Tanzil Padvekar and Shri Gopal Sharma, AdvocatesFor Respondent: Shri Leyaqat Ali Aafaqui, Sr. DR
Section 144Section 250Section 44ASection 69A

144A dated 28th June, 2019 passed by the Assessing Officer without appreciating the merits of the case. 2 Bombay Tyres AY 2017-18 2. Considering the facts and circumstances of the case and in Law, the NFAC has erred in confirming the additions in respect of PAN AAGCB1604E which pertains to a non-existent entity. Therefore, any proceedings

SHREE D.K. ASSOCIATES,MUMBAI vs. PR CIT 32, MUMBAI

In the result, the appeal of the assessee stands allowed

ITA 5659/MUM/2016[2011-12]Status: DisposedITAT Mumbai16 Jan 2017AY 2011-12

Bench: Shri P. K. Bansal & Shri Pawan Singh

Section 143(3)Section 263

condone the delay of 112 days and admit the appeal for hearing. I.T.A. No.5659/Mum/2016 2 Assessment year:2011-12 3. The only issue involved in various grounds taken by the assessee is that the order passed by the Principal Commissioner of Income Tax cancelling the assessment order and directing the Assessing Officer to reframe the assessment as per the direction

M/S. RALLIS INDIA LTD.,MUMBAI vs. DY CIT,CICLE-8(1)(1), MUMBAI

In the result, the appeal filed by the assessee is allowed

ITA 913/MUM/2021[2015-16]Status: DisposedITAT Mumbai04 Jul 2022AY 2015-16

Bench: Shri Pavan Kumar Gadale & Shri S Rifaur Rahmanm/S. Rallis India Ltd Vs. Dcit, Circle – 8(1)(1) C/O Kalyaniwalla & Room No. 624, 6Th Mistry Llp, 2Nd Floor, Floor, Aayakar Bhavan Esplanade House, 29, M.K Road, Hazarimal Somani Mumbai – 400020. Marg, Mumbai – 400001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabcr2657N Appellant .. Respondent Appellant By : Mr.Jitendra Jain.Ar Respondent By : Mr.S.N Kabra. Dr Date Of Hearing 03.06.2022 Date Of Pronouncement 04.07.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The Principle Commissioner Of Income Tax (Pr.Cit) – 8, Mumbai Passed U/S 263 Of The Act.

For Appellant: Mr.Jitendra Jain.ARFor Respondent: Mr.S.N Kabra. DR
Section 10(34)Section 10ASection 115JSection 143(2)Section 14ASection 2(47)Section 263Section 263eSection 80Section 801A

condone the delay and admit the appeal. 3. Further, the Ld. AR submitted that the assessee has raised the additional ground of appeal challenging the jurisdiction of revision order as under: 1. The appellant submits that the notice u/s 263 and the consequential order are barred by limitation. The appellant craves leave to add to, amend, alter, modify or withdraw

BASILIA CO OP HOUSING SOCIETY LTD,THANE vs. CIT(APPEALS), CIRCLE 1, THANE

In the result, appeal is allowed for statistical purposes

ITA 4878/MUM/2024[2018-19]Status: DisposedITAT Mumbai23 Apr 2025AY 2018-19

Bench: Shri Saktijit Dey, V.P. & Ms. Padmavathy S., Am

For Respondent: Shri Leyaqat Ali Aafaqui, Sr. AR
Section 147

condone the delay and admit the appeal for adjudication. 2 AY 2018-19 Basilia Coop. Housing Society Vs. CIT(A) Thane 3. We have heard the parties and perused the materials on record. Basic grievance of the assessee is against ex-parte disposal of its appeal without providing reasonable opportunity of being heard that too through a non- speaking order

CROMPTON GREAVES LTD,MUMBAI vs. CIT -6, MUMBAI

In the result, the appeals filed by the assessee company in ITA no

ITA 2836/MUM/2014[2007-08]Status: DisposedITAT Mumbai01 Feb 2016AY 2007-08

Bench: Shri Shailendra Kumar Yadav & Shri Ramit Kochar"ी शैल" कुमार यादव, "या"यक सद"य एवं "ी "ी रिमत कोचर, लेखाकार सद"य के सम" । आयकर अपील सं./I.T.A. No. 1994/Mum/2013 ("नधा"रण वष" / Assessment Year : 2007-08) आयकर अपील सं./I.T.A. No. 2836/Mum/2014 ("नधा"रण वष" / Assessment Year : 2007-08) M/S Crompton Greaves बनाम/ Cit – 6,Mumbai, Ltd.,6Th Floor, C.G. House, 5Th Floor, V. Dr. A.B. Road, Worli, Aayakar Bhavan, Mumbai – 400 030. M.K. Road, Mumbai – 400 020. "थायी लेखा सं./Pan : Aaacc3840K .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Assessee By Shri Pradeep N. Kapasi Revenue By : Shri C.W. Angolkar सुनवाई क" तार"ख /Date Of Hearing : 29-10-2015 घोषणा क" तार"ख /Date Of Pronouncement : 01-02-2016

For Respondent: Shri C.W. Angolkar
Section 143(3)Section 263

144A; (ii) an order made by the [Joint] Commissioner in exercise of the powers or in the performance of the functions of an Assessing Officer conferred on, or assigned to, him under the orders or directions issued by the Board or by the [Principal Chief Commissioner or] Chief Commissioner or [Principal Director General or] Director General or [Principal Commissioner