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88 results for “condonation of delay”+ Section 166clear

Sorted by relevance

Karnataka104Chennai96Mumbai88Delhi78Hyderabad74Kolkata46Chandigarh40Jaipur36Panaji36Bangalore33Lucknow29Rajkot22Pune21Ahmedabad20Visakhapatnam16Raipur15Cochin14Nagpur11Cuttack8Telangana8Surat6Indore6Patna6Guwahati5Calcutta5Amritsar2Agra1Orissa1Andhra Pradesh1Punjab & Haryana1Rajasthan1Jodhpur1

Key Topics

Section 143(3)46Section 153C38Section 26331Condonation of Delay31Section 234E30Addition to Income30Limitation/Time-bar28Section 1122Section 80P(2)(a)

SHRI BHARAT NAVINCHANDRA GALA ,MUMBAI vs. ITO WARD 41(3)(1), MUMBAI

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

ITA 506/MUM/2025[2012-13]Status: DisposedITAT Mumbai20 Feb 2026AY 2012-13

Bench: Smt. Beena Pillai ()

Section 154

delay in filing of the appeal is condoned and the appeal is admitted. 3. Brief facts of the case are as under: The assessee is engaged in the business of builders and developers and is running his business under the name and style of his proprietary concern, M/s Arihant Builders & Developers. During the year under consideration, the assessee filed

SPYKAR LIFESTYLES P.LTD,MUMBAI vs. ASST CIT 8(2)(2), MUMBAI

In the result the appeal of

ITA 7000/MUM/2016[2012-13]Status: DisposedITAT Mumbai07 Feb 2018AY 2012-13

Bench: Shri R.C.Sharma & Shri Pawan Singh

Showing 1–20 of 88 · Page 1 of 5

22
Disallowance21
Section 10(34)20
Section 14819
For Respondent: Shri Ram Tiwari (DR)
Section 143(3)Section 254(1)Section 271(1)(c)Section 37(1)Section 50CSection 50C(2)

section 156 was received by assessee on 9 April 2015. The assessee was required to file appeal on or before 8 May 2015. The appeal before the ld. Commissioner (Appeals) was filed on 21 October 2015, thus appeal was filed 166 days beyond the prescribed period of limitation. Along with appeal the assessee filed an application for condonation of delay

BUENO INSTA PIZZA PRIVATE LIMITED ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 6(1)(2), MUMBAI

In the result the appeal filed by the assessee stands partly allowed for statistical purposes

ITA 4280/MUM/2024[2016-17]Status: DisposedITAT Mumbai17 Dec 2024AY 2016-17

Bench: Smt Beena Pillai & Smt Renu Jauhriassessment Year: 2016-17 Bueno Insta Pizza Pvt. Deputy Commissioner Of Ltd. Income Tax Circle 78/9, 2Nd Floor, 6(1)(2) Krishna Vihar, Aaykar Bhavan, Vs. R. A. Kidwal Road, Mumbai- 400020. Wadala, Mumbai- 400031. Pan: Aagcb3987J (Appellant) (Respondent)

For Appellant: Shri Karna ThakerFor Respondent: Shri Anurag Tripathi, SR. A.R
Section 143(2)Section 37(1)

section 51 of the Limitation Act of 1963 in order to enable the courts to do substantial justice to parties by disposing of matters on de merits". The expression “sufficient cause” employed by the Legislature is adequately elastic to enable the courts to apply the law in a meaningful manner which subserves the ends of justice that being the life

ANOOPKUMAR DEVIDAS RAIMALANI,MUMBAI vs. ITO, CIR-18(1), MUMBAI

ITA 1653/MUM/2023[2014-15]Status: DisposedITAT Mumbai15 Mar 2024AY 2014-15
Section 143(3)Section 250Section 253(2)

condone the delay of 119\ndays and admit the appeal for disposing off the same on merits.\n5. Assessee is in appeal before us and raised following grounds in its\nappeal:\n\"1. Confirming the addition of Rs. 8,60,124/- on account of\ninterest paid on Loans borrowed for purchase of Surat Property\nwhich was given on Rent

BLUE SPOT EQUIPMENT COMPANY PVT. LTD MUMBAI,MUMBAI vs. TDS CPC, GHAZIABAD

ITA 170/MUM/2022[2014-15 QUARTER 1]Status: DisposedITAT Mumbai22 Jun 2022

Bench: Shri Baskaran Br & Shri Kuldip Singh

For Appellant: Shri Bharat Kumar, C.AFor Respondent: Shri C.T. Mathews, Sr. A.R
Section 200ASection 234E

166, 167 & 168/M/2022 Assessment Year: 2013-14 ITA Nos.169, 170, 171, 172, 173, 174, 175 & 176/M/2022 Assessment Year: 2014-15 ITA Nos.177, 178, 179, 180, 181, 182, 183 & 184/M/2022 Assessment Year: 2015-16 M/s. Blue Spot Equipment TDE CPC, Company Pvt. Ltd., Aayakar Bhavan, 35-36/ C.L.K. Arcade, Sector – 3, Marol Naka, Vs. Vaishali, Sir M.V. Road, Ghaziabad, Andheri (East

BLUE SPOT EQUIPMENT COMPANY PVT. LTD,MUMBAI vs. TDS CPC, GHAZIABAD

ITA 173/MUM/2022[2014-15]Status: DisposedITAT Mumbai22 Jun 2022AY 2014-15

Bench: Shri Baskaran Br & Shri Kuldip Singh

For Appellant: Shri Bharat Kumar, C.AFor Respondent: Shri C.T. Mathews, Sr. A.R
Section 200ASection 234E

166, 167 & 168/M/2022 Assessment Year: 2013-14 ITA Nos.169, 170, 171, 172, 173, 174, 175 & 176/M/2022 Assessment Year: 2014-15 ITA Nos.177, 178, 179, 180, 181, 182, 183 & 184/M/2022 Assessment Year: 2015-16 M/s. Blue Spot Equipment TDE CPC, Company Pvt. Ltd., Aayakar Bhavan, 35-36/ C.L.K. Arcade, Sector – 3, Marol Naka, Vs. Vaishali, Sir M.V. Road, Ghaziabad, Andheri (East

BLUE SPOT EQUIPMENT COMPANY PVT. LTD,MUMBAI vs. TDS CPC, GHAZIABAD

ITA 171/MUM/2022[2014-15 QUARTER 2]Status: DisposedITAT Mumbai22 Jun 2022

Bench: Shri Baskaran Br & Shri Kuldip Singh

For Appellant: Shri Bharat Kumar, C.AFor Respondent: Shri C.T. Mathews, Sr. A.R
Section 200ASection 234E

166, 167 & 168/M/2022 Assessment Year: 2013-14 ITA Nos.169, 170, 171, 172, 173, 174, 175 & 176/M/2022 Assessment Year: 2014-15 ITA Nos.177, 178, 179, 180, 181, 182, 183 & 184/M/2022 Assessment Year: 2015-16 M/s. Blue Spot Equipment TDE CPC, Company Pvt. Ltd., Aayakar Bhavan, 35-36/ C.L.K. Arcade, Sector – 3, Marol Naka, Vs. Vaishali, Sir M.V. Road, Ghaziabad, Andheri (East

BLUE SPOT EQUPMENT COMPANY PVT. LTD,MUMBAI vs. TDS CPC, MUMBAI

ITA 167/MUM/2022[2013-14 QUARTER 4]Status: DisposedITAT Mumbai22 Jun 2022

Bench: Shri Baskaran Br & Shri Kuldip Singh

For Appellant: Shri Bharat Kumar, C.AFor Respondent: Shri C.T. Mathews, Sr. A.R
Section 200ASection 234E

166, 167 & 168/M/2022 Assessment Year: 2013-14 ITA Nos.169, 170, 171, 172, 173, 174, 175 & 176/M/2022 Assessment Year: 2014-15 ITA Nos.177, 178, 179, 180, 181, 182, 183 & 184/M/2022 Assessment Year: 2015-16 M/s. Blue Spot Equipment TDE CPC, Company Pvt. Ltd., Aayakar Bhavan, 35-36/ C.L.K. Arcade, Sector – 3, Marol Naka, Vs. Vaishali, Sir M.V. Road, Ghaziabad, Andheri (East

BLUE SPOT EQUIPMENT COMPANY PVT. LTD,MUMBAI vs. TDS CPC, GHAZIABAD

ITA 172/MUM/2022[2014-15 QUARTER 3]Status: DisposedITAT Mumbai22 Jun 2022

Bench: Shri Baskaran Br & Shri Kuldip Singh

For Appellant: Shri Bharat Kumar, C.AFor Respondent: Shri C.T. Mathews, Sr. A.R
Section 200ASection 234E

166, 167 & 168/M/2022 Assessment Year: 2013-14 ITA Nos.169, 170, 171, 172, 173, 174, 175 & 176/M/2022 Assessment Year: 2014-15 ITA Nos.177, 178, 179, 180, 181, 182, 183 & 184/M/2022 Assessment Year: 2015-16 M/s. Blue Spot Equipment TDE CPC, Company Pvt. Ltd., Aayakar Bhavan, 35-36/ C.L.K. Arcade, Sector – 3, Marol Naka, Vs. Vaishali, Sir M.V. Road, Ghaziabad, Andheri (East

BLUE SPOT EQUIPMENT COMPANY PVT. LTD,MUMBAI vs. TDS CPC, GHAZIABAD

ITA 166/MUM/2022[2013-14 QUARTER 3 ]Status: DisposedITAT Mumbai22 Jun 2022

Bench: Shri Baskaran Br & Shri Kuldip Singh

For Appellant: Shri Bharat Kumar, C.AFor Respondent: Shri C.T. Mathews, Sr. A.R
Section 200ASection 234E

166, 167 & 168/M/2022 Assessment Year: 2013-14 ITA Nos.169, 170, 171, 172, 173, 174, 175 & 176/M/2022 Assessment Year: 2014-15 ITA Nos.177, 178, 179, 180, 181, 182, 183 & 184/M/2022 Assessment Year: 2015-16 M/s. Blue Spot Equipment TDE CPC, Company Pvt. Ltd., Aayakar Bhavan, 35-36/ C.L.K. Arcade, Sector – 3, Marol Naka, Vs. Vaishali, Sir M.V. Road, Ghaziabad, Andheri (East

BLUE SPOT EQUIPMENT COMPANY PVT. LTD.,MUMBAI vs. TDS CPC., GHAZIABAD

ITA 174/MUM/2022[2014-15]Status: DisposedITAT Mumbai22 Jun 2022AY 2014-15

Bench: Shri Baskaran Br & Shri Kuldip Singh

For Appellant: Shri Bharat Kumar, C.AFor Respondent: Shri C.T. Mathews, Sr. A.R
Section 200ASection 234E

166, 167 & 168/M/2022 Assessment Year: 2013-14 ITA Nos.169, 170, 171, 172, 173, 174, 175 & 176/M/2022 Assessment Year: 2014-15 ITA Nos.177, 178, 179, 180, 181, 182, 183 & 184/M/2022 Assessment Year: 2015-16 M/s. Blue Spot Equipment TDE CPC, Company Pvt. Ltd., Aayakar Bhavan, 35-36/ C.L.K. Arcade, Sector – 3, Marol Naka, Vs. Vaishali, Sir M.V. Road, Ghaziabad, Andheri (East

BLUE SPOT EQUPMENT COMPANY PVT. LTD,MUMBAI vs. TDS CPC, GHAZIABAD

ITA 168/MUM/2022[2013-14 QUARTER 4]Status: DisposedITAT Mumbai22 Jun 2022

Bench: Shri Baskaran Br & Shri Kuldip Singh

For Appellant: Shri Bharat Kumar, C.AFor Respondent: Shri C.T. Mathews, Sr. A.R
Section 200ASection 234E

166, 167 & 168/M/2022 Assessment Year: 2013-14 ITA Nos.169, 170, 171, 172, 173, 174, 175 & 176/M/2022 Assessment Year: 2014-15 ITA Nos.177, 178, 179, 180, 181, 182, 183 & 184/M/2022 Assessment Year: 2015-16 M/s. Blue Spot Equipment TDE CPC, Company Pvt. Ltd., Aayakar Bhavan, 35-36/ C.L.K. Arcade, Sector – 3, Marol Naka, Vs. Vaishali, Sir M.V. Road, Ghaziabad, Andheri (East

BLUE SPOT EQUIPMENT COMPANY PVT. LTD,MUMBAI vs. TDS CPC, GHAZIABAD

ITA 169/MUM/2022[2014-15 QUARTER 1]Status: DisposedITAT Mumbai22 Jun 2022

Bench: Shri Baskaran Br & Shri Kuldip Singh

For Appellant: Shri Bharat Kumar, C.AFor Respondent: Shri C.T. Mathews, Sr. A.R
Section 200ASection 234E

166, 167 & 168/M/2022 Assessment Year: 2013-14 ITA Nos.169, 170, 171, 172, 173, 174, 175 & 176/M/2022 Assessment Year: 2014-15 ITA Nos.177, 178, 179, 180, 181, 182, 183 & 184/M/2022 Assessment Year: 2015-16 M/s. Blue Spot Equipment TDE CPC, Company Pvt. Ltd., Aayakar Bhavan, 35-36/ C.L.K. Arcade, Sector – 3, Marol Naka, Vs. Vaishali, Sir M.V. Road, Ghaziabad, Andheri (East

M/S. BLUE SPOT EQUIPMENT COMPANY PVT. LTD,MUMBAI vs. TDS CPC, MUMBAI

ITA 165/MUM/2022[2013-14 QUQRTER 3]Status: DisposedITAT Mumbai22 Jun 2022

Bench: Shri Baskaran Br & Shri Kuldip Singh

For Appellant: Shri Bharat Kumar, C.AFor Respondent: Shri C.T. Mathews, Sr. A.R
Section 200ASection 234E

166, 167 & 168/M/2022 Assessment Year: 2013-14 ITA Nos.169, 170, 171, 172, 173, 174, 175 & 176/M/2022 Assessment Year: 2014-15 ITA Nos.177, 178, 179, 180, 181, 182, 183 & 184/M/2022 Assessment Year: 2015-16 M/s. Blue Spot Equipment TDE CPC, Company Pvt. Ltd., Aayakar Bhavan, 35-36/ C.L.K. Arcade, Sector – 3, Marol Naka, Vs. Vaishali, Sir M.V. Road, Ghaziabad, Andheri (East

MOHAMMAD SALEEM,NEW DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 4(4), MUMBAI, MUMBAI

Accordingly, to give effect to this\norder after factual verification.\n8.14 In result, the appeal of assessee in 3950 to\n3954/Mum/2025 for AY 2015-16 to 2018-19, are partly allowed\nfor statistic...

ITA 3951/MUM/2025[2015-16]Status: DisposedITAT Mumbai30 Dec 2025AY 2015-16
Section 153CSection 250Section 254(1)

condone the delay in filing of aforesaid\nappeals, so as proceed to adjudicate the same in terms of\ngrounds of appeal raised therein.\n4. All the aforesaid appeals pertain to same assessee,\nemerging from search and seizure action on Allana Group,\nhaving identical, interconnected and interwoven facts, therefore,\nthese appeals, for the sake of brevity are heard together

MOHAMMAD SALEEM,NEW DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 4(4), MUMBAI, MUMBAI

Accordingly, to give effect to this\norder after factual verification.\n8.14\nIn result the appeal of assessee in 3950 to\n3954/Mum/2025 for AY 2015-16 to 2018-19, are partly allowed\nfor statistic...

ITA 3950/MUM/2025[2014-15]Status: DisposedITAT Mumbai30 Dec 2025AY 2014-15
Section 153CSection 250Section 254(1)

condone the delay in filing of aforesaid\nappeals, so as proceed to adjudicate the same in terms of\ngrounds of appeal raised therein.\n4. All the aforesaid appeals pertain to same assessee,\nemerging from search and seizure action on Allana Group,\nhaving identical, interconnected and interwoven facts, therefore,\nthese appeals, for the sake of brevity are heard together

MOHAMMAD SALEEM,NEW DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 4(4), MUMBAI, MUMBAI

Accordingly, to give effect to this\norder after factual verification.\n8.14 In result the appeal of assessee in 3950 to\n3954/MUM/2025 for AY 2015-16 to 2018-19, are partly allowed\nfor statistica...

ITA 3954/MUM/2025[2018-19]Status: DisposedITAT Mumbai30 Dec 2025AY 2018-19
Section 153CSection 250Section 254(1)

condone the delay in filing of aforesaid\nappeals, so as proceed to adjudicate the same in terms of\ngrounds of appeal raised therein.\n4. All the aforesaid appeals pertain to same assessee,\nemerging from search and seizure action on Allana Group,\nhaving identical, interconnected and interwoven facts, therefore,\nthese appeals, for the sake of brevity are heard together

MOHAMMAD SALEEM,NEW DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 4(4), MUMBAI, MUMBAI

Accordingly, to give effect to this\norder after factual verification.\n8.14\nIn result the appeal of assessee in 3950 to\n3954/Mum/2025 for AY 2015-16 to 2018-19, are partly allowed\nfor statistic...

ITA 3862/MUM/2025[2013-14]Status: DisposedITAT Mumbai30 Dec 2025AY 2013-14
Section 153CSection 250Section 254(1)

condone the delay in filing of aforesaid\nappeals, so as proceed to adjudicate the same in terms of\ngrounds of appeal raised therein.\n4. All the aforesaid appeals pertain to same assessee,\nemerging from search and seizure action on Allana Group,\nhaving identical, interconnected and interwoven facts, therefore,\nthese appeals, for the sake of brevity are heard together

S.S. CONSTRUCTION,MUMBAI vs. ASSESSING OFFICER CIR 19(1), MUMBAI

The appeal of the assessee is allowed for statistical purposes while CO filed by Revenue is dismissed

ITA 5482/MUM/2014[2010-11]Status: DisposedITAT Mumbai31 Jul 2018AY 2010-11

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.5482/Mum/2014 (नििाारण वर्ा / Assessment Year: 2010-11) बिाम/ M/S. S.S. Construction, The Assessing Officer Cir Shop No. 106, Building No.9, 19(1), 3Rd Floor, Jogani Industrial Estate, Piramal Chambers, V. V.N. Purav Marg, Lal Buag, Parel, Chunabhatti, Mumbai- 400012 Mumbai-400022. स्थायी ऱेखा सं./ Pan : Aasfs8983N

For Appellant: Shri. Dinesh R. ShahFor Respondent: Shri. V. Justin
Section 143(3)Section 36Section 37(1)Section 44A

Section 40(a)(ia) of the 1961 Act has no applicability . 9. Aggrieved by appellate order dated 15.04.2013 passed by learned CIT(A), the assessee has come in an appeal before the tribunal . The Revenue has filed Cross Objection which is delayed by 930 days beyond the time stipulated u/s 253(4) of the 1961 Act. The Ld. Counsel

PARVATIBEN DAMJI SHAH,MUMBAI vs. ITO 21(1)(4), MUMBAI

In the result, the appeal filed by the assessee company in ITA N0

ITA 3181/MUM/2014[2009-10]Status: DisposedITAT Mumbai05 Jul 2016AY 2009-10

Bench: Shri Sanjay Garg & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.3181/Mum/2014 ("नधा"रण वष" / Assessment Year : 2009-10) Smt. Parvatiben Damji Shah, The Income Tax Officer – बनाम/ 602, Aashish Apartment, 21(1)(4), V. Tilak Mandir Road, C-10, 6 Th Floor, Vile Parle(East), Pratyaksha Kar Bhavan, Mumbai – 400 057. Bandra-Kurla Complex, Bandra East, Mumbai – 400 050. "थायी लेखा सं./Pan : Aaqps2114K (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Dr. S. Pandian
Section 143(3)Section 253(3)Section 69A

delay of 55 days in filing this appeal by the assessee before the Tribunal as the assessee in our considered view was prevented by a sufficient cause in filing this appeal late by 55 days with the Tribunal as claimed by the assessee and accordingly we condone the same and admit this appeal. 6. The brief facts of the case