VINAYA PRASANNA KULKARNI ,MUMBAI vs. INCOME TAX OFFICER WARD 3(4), MUMBAI

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

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2019-2020

condonation of delay. Section 249(2) of the Act request for condonation of delay. Section 249(2) of the Act request

SMT SHRISHTI GUPTA,MUMBAI vs. ITO 34(3)(5), MUMBAI

In the result, the appeal

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2012-13 Smt. Shrishti Gupta, Ito34(3)(5) 301, Swati Building, North Kautilya Bhavan, Bkc, Vs. Avenue Santa Cruz (W), Mumbai-400051. Mumbai-400054. Pan No. Alapd 2228 A Appellant Respondent

Section 249(2) of the Act. In column no. 14 of Form No. 35, the appellant no. 14 of Form No. 35, the appellant has not admitted to any has not admitted to any delay in filing of the appeal and hence has naturally not given delay in filing of the appeal and hence has naturally not given delay

NOBEL BIOCARE INDIA PRIVATE LIMITED ,MUMBAI vs. ACIT, 15(2)(1), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

condone the delay, if satisfied with the reasonableness of the ca the reasonableness of the cause in late presentation. In the context use in late presentation. In the context of Income-tax Act, 1961, although section 249(2

NOBEL BIOCARE INDIA PRIVATE LIMITED ,MUMBAI vs. ACIT, CIRCLE 15(2)(1), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

condone the delay, if satisfied with the reasonableness of the ca the reasonableness of the cause in late presentation. In the context use in late presentation. In the context of Income-tax Act, 1961, although section 249(2

AKANSHA YOGESH DESHMUKH,BPCL STAFF COLONY vs. ITO/DCIT INTERNATIONAL TAXATION MUMBAI, INCOME TAX BUILDING

condonation of delay was rejected, rendering the appeal inadmissible.", "result": "Dismissed", "sections": [ "250 of the Income Tax Act, 1961", "Section 144", "Section 115BBE", "Section 147", "Section 142(1)", "Section 143(2)", "Section 148", "Section 249

FIRST GLOBAL STOCKBROKING PVT LTD,VASHI, NAVI MUMBAI vs. DY. COMMISSIONER OF INCOME TAX 4(1) (1), AAYEKAR BHAVAN MUMBAI

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

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh () Assessment Year: 2012-13 First Global Stockbroking Pvt. Ltd., Dy. Cit 4(1)(1), Ratnam Square, Aayakar Bhavan, M.K. Road, Plot No. 38/39, Sector 19A, Vs. Mumbai-400001. Maharashtra-400703. Pan No. Aaacf 0661 K Appellant Respondent

2) of the Income-tax Act, 1961 (in short tax Act, 1961 (in short ‘the Act’) is of 30 days, but the section 249(3) of the Act empowers ‘the Act’) is of 30 days, but the section 249(3) of the Act emp ‘the Act’) is of 30 days, but the section 249

THE SONMRUG CO-OPERATIVE HSG SOCIETY LIMITED,PEDDER ROAD vs. CIT(APPEAL), MUMBAI

In the result the appeal is dismissed in limine

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankarwith With With Sonmrug Co-Operative Vs. Cit(A) Housing Society Ltd Kautilya Bhavan 62Cc Sunita Apartment Mumbai, Pedder Road, Behind Mount Mumbai - 400012 Unique, Mumbai - 400036 Pan/Gir No. Aabat0916G (Applicant) (Respondent) Assessee By Shri Pawan Choudhary Revenue By Shri Harendra Verma, Sr. Dr Date Of Hearing 16.02.2026 Date Of Pronouncement 19.02.2026 आदेश / Order Per Sandeep Gosain, Jm: Firstly, We Shall Take Ita No. 2794/Mum/2025, A.Y 2012-13 As Lead Case & Facts Narrated Therein.

section 249(2) of the Act was 3615 days. On perusal of Form No. 35, it is observed that regarding delay in filing the appeal, the appellant has submitted as under: - “Sub: An Application for condonation

SONMRUG CO-OPERATIVE HOUSING SOCIETY LTD,PEDDER ROAD vs. CIT(APPEAL), MUMBAI

In the result the appeal is dismissed in limine

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankarwith With With Sonmrug Co-Operative Vs. Cit(A) Housing Society Ltd Kautilya Bhavan 62Cc Sunita Apartment Mumbai, Pedder Road, Behind Mount Mumbai - 400012 Unique, Mumbai - 400036 Pan/Gir No. Aabat0916G (Applicant) (Respondent) Assessee By Shri Pawan Choudhary Revenue By Shri Harendra Verma, Sr. Dr Date Of Hearing 16.02.2026 Date Of Pronouncement 19.02.2026 आदेश / Order Per Sandeep Gosain, Jm: Firstly, We Shall Take Ita No. 2794/Mum/2025, A.Y 2012-13 As Lead Case & Facts Narrated Therein.

section 249(2) of the Act was 3615 days. On perusal of Form No. 35, it is observed that regarding delay in filing the appeal, the appellant has submitted as under: - “Sub: An Application for condonation

THE SONMRUG CO-OPERATIVE HSG SOCIETY LIMITED,PEDDER ROAD vs. CIT(APPEAL), MUMBAI

In the result the appeal is dismissed in limine

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankarwith With With Sonmrug Co-Operative Vs. Cit(A) Housing Society Ltd Kautilya Bhavan 62Cc Sunita Apartment Mumbai, Pedder Road, Behind Mount Mumbai - 400012 Unique, Mumbai - 400036 Pan/Gir No. Aabat0916G (Applicant) (Respondent) Assessee By Shri Pawan Choudhary Revenue By Shri Harendra Verma, Sr. Dr Date Of Hearing 16.02.2026 Date Of Pronouncement 19.02.2026 आदेश / Order Per Sandeep Gosain, Jm: Firstly, We Shall Take Ita No. 2794/Mum/2025, A.Y 2012-13 As Lead Case & Facts Narrated Therein.

section 249(2) of the Act was 3615 days. On perusal of Form No. 35, it is observed that regarding delay in filing the appeal, the appellant has submitted as under: - “Sub: An Application for condonation

VINIT VIJAY KUMAR,MUMBAI vs. ACIT, CENTRAL CIRCLE-13, MUMBAI (NOW DCIT, CIRCLE 17(1), MUMBAI), MUMBAI

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

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2010-11 Vinit Vijay Kumar, Acit, Central Circle-13, (Now 35 Shreyas, 180 Madam Cama Dcit, Circle 17(1), Mumbai), Vs. Road, Nariman Point, G Block Bkc, Bandra Kurla Mumbai-400020. Complex, Kautilya Bhavan, Bandra East, Mumbai-400051. Pan No. Aacpv 9310 Q Appellant Respondent

2 of the appeal and submitted that the Ld. CIT(A) has not condoned the delay in filing the appeal and dismiss the appeal not condoned the delay in filing the appeal and dismiss the appeal not condoned the delay in filing the appeal and dismiss the appeal in limine. The facts qua the issue in dispute are that

AMAN CHAMBERS PREMISES CO-OP SOC. LTD.,CHARNI ROAD MUMBAI vs. THE ASST. DIRECTOR OF INCOME TAX , BENGALURU

In the result, ITA No. 2077/MUM/2024, ITA No

2. CONDONATION OF DELAY:\nThe provisions of section 249(2) of the Act prescribe time-limit within\nwhich the appeal

BIANCA CO OPERATIVE HOUSING SOCIETY LIMITED,MUMBAI vs. INCOME TAX OFFICER - 24(1)(1), MUMBAI

249(3)", "Section 250", "Section 143(3)", "Section 144B", "Section 234B", "Section 274", "Section 270A", "Section 2(19)", "Section 80P(4)", "Section 253(3)"], "issues": "1. Whether the delay in filing the appeal before the CIT(A) was liable to be condoned

AMAN CHAMBERS PREMISES CO-OP SOC LTD,CHARNI ROAD MUMBAI vs. THE ASS. DIRECTOR OF INCOME TAX BENGALURU, BENGALURU

2. CONDONATION OF DELAY:\nThe provisions of section 249(2) of the Act prescribe time-limit within\nwhich the appeal

AMAN CHAMBERS PREMISES CO-OP SOC LTD.,CHARNI ROAD MUMBAI vs. THE ASSITANT DIRECTOR OF INCOME TAX , BENGALURU

In the result, ITA No. 2077/MUM/2024, ITA No

2. CONDONATION OF DELAY:\nThe provisions of section 249(2) of the Act prescribe time-limit within\nwhich the appeal

VISSANJI A 1 FRIENDS CO-OPERATIVE HOUSING SOCIETY LTD.,MUMBAI vs. ITO, WARD 20(3)(1), MUMBAI, MUMBAI

In the result, all the five appeals of the assessee are dismissed

condoning delay.", "result": "Dismissed", "sections": [ "143(1)", "80P(2)(d)", "80AC", "249(2)", "249(3)" ], "issues": "Whether the substantial delay

SARNATH CO-OP HOUSING SOCIETY LTD,MUMBAI vs. CIT(A), MUMBAI

In the result, all the appeals filed by the assessee are\nallowed for statistical purposes in above terms

delay 3.1 As per provisions of Section 249(2)(b) of\nthe Act, appeal against an intimation order passed u/s 143(1) of the Act must be\npresented within 30 days of the service of connected demand notice. Section\n249(3) provides for condonation

SARNATH CO-OP HOUSING SOCIETY LTD,BHULABHAI DESAI vs. CIT(APPEAL), PIRAMAL CHAMBER

In the result, all the appeals filed by the assessee are\nallowed for statistical purposes in above terms

delay 3.1 As per provisions of Section 249(2)(b) of\nthe Act, appeal against an intimation order passed u/s 143(1) of the Act must be\npresented within 30 days of the service of connected demand notice. Section\n249(3) provides for condonation

SARNATH CO-OPERATIVE HOUSING SOCIETY LIMITED,MUMBAI vs. CIT(A), MUMBAI

In the result, all the appeals filed by the assessee are\nallowed for statistical purposes in above terms

delay 3.1 As per provisions of Section 249(2)(b) of\nthe Act, appeal against an intimation order passed u/s 143(1) of the Act must be\npresented within 30 days of the service of connected demand notice. Section\n249(3) provides for condonation