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85 results for “condonation of delay”+ Section 2Aclear

Sorted by relevance

Chennai165Delhi96Mumbai85Raipur45Jaipur43Kolkata42Pune40Bangalore35Hyderabad29Ahmedabad24Surat24Lucknow23Cochin18Nagpur15Guwahati8Jodhpur7Indore6Amritsar5Rajkot5Chandigarh5SC5Varanasi4Karnataka3Calcutta2Cuttack1Himachal Pradesh1Allahabad1Telangana1Agra1

Key Topics

Section 234E69Section 14853Section 25049Addition to Income46Section 200A39Condonation of Delay38Section 69A34Section 143(3)32Section 201

JM FINANCIAL FOUNDATION ,MUMBAI vs. ITO (EXEM) WARD 1(4), MUMBAI

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

ITA 6557/MUM/2025[2017-18]Status: DisposedITAT Mumbai29 Dec 2025AY 2017-18

Bench: Smt. Beena Pillai () & Shri Makarand Vasant Mahadeokar ()

Section 11Section 11(2)Section 147Section 148Section 151A

condone delay in filing Form10 before Ld.AO. It is noted that, this ground raised by assessee is genuine and necessary to consider the claim of assessee in order to determine the correct taxable income in assessee’s hands for AY 2018-19. Therefore, in the interest of justice and respectfully following the view expressed by Hon’ble Supreme Court

JM FINANCIAL FOUNDATION ,MUMBAI vs. ITO (EXEMPTION)-WARD-1(4), MUMBAI

Showing 1–20 of 85 · Page 1 of 5

28
Section 143(2)24
Disallowance22
Penalty21

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

ITA 6558/MUM/2025[2018-19]Status: DisposedITAT Mumbai29 Dec 2025AY 2018-19

Bench: Smt. Beena Pillai () & Shri Makarand Vasant Mahadeokar ()

Section 11Section 11(2)Section 147Section 148Section 151A

condone delay in filing Form10 before Ld.AO. It is noted that, this ground raised by assessee is genuine and necessary to consider the claim of assessee in order to determine the correct taxable income in assessee’s hands for AY 2018-19. Therefore, in the interest of justice and respectfully following the view expressed by Hon’ble Supreme Court

FIRMENICH AROMATICS (INDIA) P.LTD,MUMBAI vs. ACIT CIR 4(2), MUMBAI

In the result this ground of appeal is allowed

ITA 348/MUM/2014[2009-10]Status: DisposedITAT Mumbai15 Jul 2020AY 2009-10

Bench: Shri Pawan Singh & Shri S. Rifaur Rahman(Virtual Hearing In Virtual Court No.2)

For Respondent: Shri Bomi Daruwala with
Section 143(3)Section 144Section 144C(13)Section 144C(5)Section 254(1)Section 92C

condonation of delay raised another objection that the appeal of revenue is not maintainable and submitted that sub-section (2A

GIRISH G. DUBE,MUMBAI vs. ITO 25(2)(4), MUMBAI

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

ITA 5523/MUM/2008[2003-2004]Status: DisposedITAT Mumbai24 Jun 2016AY 2003-2004

Bench: Shri D. Karunakara Rao & Shri C.N. Prasad

For Appellant: Shri Domesh Joothawat & MrFor Respondent: Shri Airiju Jaikaran, DR

condonation as well as in the affidavit of the assessee, are not explained with supportive evidences. In this regard, we have perused the relevant provisions of subsection (4) and (5) of the section 253 of the Act and the same are reproduced here for ready reference as under: “(4) The Assessing Officer or the assessee, as the case

THE GREAT EASTERN SHIPPING CO. LTD,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 2773/MUM/2024[2014-15]Status: DisposedITAT Mumbai27 Nov 2024AY 2014-15

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

Section 192(3)Section 201Section 220(2)Section 250

condone the delay in filing the present appeal and admit the appeal for hearing. 7. Ground Nos. 1 to 4 raised by the assessee are inter related and inter connected and relates to challenging the order of CIT(A) in confirming the levy of interest u/s 201(1A) of the Act in respect of late deduction of tax at source

THE GREAT EASTERN SHIPPING CO. LTD ,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 2776/MUM/2024[2017-18]Status: DisposedITAT Mumbai27 Nov 2024AY 2017-18

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

Section 192(3)Section 201Section 220(2)Section 250

condone the delay in filing the present appeal and admit the appeal for hearing. 7. Ground Nos. 1 to 4 raised by the assessee are inter related and inter connected and relates to challenging the order of CIT(A) in confirming the levy of interest u/s 201(1A) of the Act in respect of late deduction of tax at source

THE GREAT EASTERN SHIPPING CO. LTD ,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 2778/MUM/2024[2019-20]Status: DisposedITAT Mumbai27 Nov 2024AY 2019-20

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

Section 192(3)Section 201Section 220(2)Section 250

condone the delay in filing the present appeal and admit the appeal for hearing. 7. Ground Nos. 1 to 4 raised by the assessee are inter related and inter connected and relates to challenging the order of CIT(A) in confirming the levy of interest u/s 201(1A) of the Act in respect of late deduction of tax at source

THE GREAT EASTERN SHIPPING CO. LTD,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 2777/MUM/2024[2018-19]Status: DisposedITAT Mumbai27 Nov 2024AY 2018-19

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

Section 192(3)Section 201Section 220(2)Section 250

condone the delay in filing the present appeal and admit the appeal for hearing. 7. Ground Nos. 1 to 4 raised by the assessee are inter related and inter connected and relates to challenging the order of CIT(A) in confirming the levy of interest u/s 201(1A) of the Act in respect of late deduction of tax at source

THE GREAT EASTERN SHIPPING CO. LTD ,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 2775/MUM/2024[2016-17]Status: DisposedITAT Mumbai27 Nov 2024AY 2016-17

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

Section 192(3)Section 201Section 220(2)Section 250

condone the delay in filing the present appeal and admit the appeal for hearing. 7. Ground Nos. 1 to 4 raised by the assessee are inter related and inter connected and relates to challenging the order of CIT(A) in confirming the levy of interest u/s 201(1A) of the Act in respect of late deduction of tax at source

THE GREAT EASTERN SHIPPING CO. LTD ,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 2774/MUM/2024[2015-16]Status: DisposedITAT Mumbai27 Nov 2024AY 2015-16

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

Section 192(3)Section 201Section 220(2)Section 250

condone the delay in filing the present appeal and admit the appeal for hearing. 7. Ground Nos. 1 to 4 raised by the assessee are inter related and inter connected and relates to challenging the order of CIT(A) in confirming the levy of interest u/s 201(1A) of the Act in respect of late deduction of tax at source

THE GREAT EASTERN SHIPPING CO. LTD,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 2771/MUM/2024[2012-13]Status: DisposedITAT Mumbai27 Nov 2024AY 2012-13

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

Section 192(3)Section 201Section 220(2)Section 250

condone the delay in filing the present appeal and admit the appeal for hearing. 7. Ground Nos. 1 to 4 raised by the assessee are inter related and inter connected and relates to challenging the order of CIT(A) in confirming the levy of interest u/s 201(1A) of the Act in respect of late deduction of tax at source

ACIT CIR-2(2)(1), MUMBAI vs. L & T CAPITAL CO. LTD., MUMBAI

In the result, CO is allowed for statistical purposes

ITA 3787/MUM/2015[2010-11]Status: DisposedITAT Mumbai28 Feb 2017AY 2010-11

Bench: Shri D. Karunakara Rao & Shri Pawan Singhacit, Circle 2(2)(1), फनाभ/ M/S. L & T Capital Co. Ltd., Mumbai. L & T House, N.M. Marg, Vs. Ballard Estate, Mumbai – 400 001. स्थामी रेखा सं./ Pan : Aaacl5880E (अऩीराथी /Appellant) .. (प्रत्मथी / Respondent) C.O. No.38/Mum/2017 (Arising Out Of Ita No.3787/M/2015 (Ay 2010-2011) M/S. L & T Capital Co. Ltd., फनाभ/ Acit, Circle 2(2)(1), L & T House, N.M. Marg, Mumbai. Vs. Ballard Estate, Mumbai – 400 001. स्थामी रेखा सं./ Pan : Aaacl5880E (अऩीराथी /Appellant) .. (प्रत्मथी / Respondent) अऩीराथी की ओय से / Assessee By : Shri Vijay Mehta प्रत्मथी की ओय से/ Revenue By : Shri Saurabhkumar Rao, Dr

For Appellant: Shri Vijay MehtaFor Respondent: Shri Saurabhkumar Rao, DR
Section 14ASection 253(4)

condone the said delay and admit the CO for hearing and adjudication. 3.1 At the outset, the learned D.R. for Revenue raised the objection that since Revenue‟s appeal in ITA No. 434/Mum/2011 had been dismissed by a Coordinate Bench vide order dated 15.02.2016 the assessee‟s CO is not maintainable as it did not survive and should be dismissed

DIPIKA TANNA,MUMBAI vs. ITO 25(3)(2), MUMBAI

In the result, Cross Objection filed by the assessee is dismissed

ITA 3832/MUM/2013[2003-04]Status: DisposedITAT Mumbai31 Mar 2016AY 2003-04

Bench: Shri D. Karunakara Rao & Shri Ram Lal Negii.T.A. No.3832/M/2013 (Assessment Year: 2003-2004) C.O. No.110/M/2015 (Arising Out Of Ita No.5402/M/2012) (Ay 2009-2010) फनाभ/ Smt. Dipika J. Tanna, Ito-25(3)(2), A1-801, Brizy Corner, Above Mumbai. Vs. Pizza Hut, Mahavir Nagar, Kandivali (W), Mumbai-67. स्थामी रेखा सं./ Pan : Abjpt5903D (अऩीराथी /Appellant) .. (प्रत्मथी / Respondent) फनाभ/ Ito-25(3)(2), Smt. Dipika J. Tanna, Mumbai. A1-801, Brizy Corner, Above Vs. Pizza Hut, Mahavir Nagar, Kandivali (W), Mumbai-67. स्थामी रेखा सं./ Pan : Abjpt5903D (अऩीराथी /Appellant) .. (प्रत्मथी / Respondent) अऩीराथी की ओय से / Assessee By : Shri Anil Thakrar प्रत्मथी की ओय से/ Revenue By : Shri Rajiv Pant, Sr. Dr

For Appellant: Shri Anil ThakrarFor Respondent: Shri Rajiv Pant, Sr. DR
Section 132Section 144Section 147Section 148

delay of 561 days. Further, there is no explanation as to why and under what circumstances the assessee had not approached the Counsels within 30 days from the receipt of the notice. The explanation given by the assessee, both in the application of condonation as well as in the affidavit of the assessee, are not explained with supportive evidences

ITO-33(1)(2), MUMBAI vs. SHRI VIKRAM BAIJNATH AGARWAL, MUMBAI

In the result, appeal filed by the revenue is partly allowed and cross objection filed by the assessee is dismissed

ITA 103/MUM/2021[2014-15]Status: DisposedITAT Mumbai07 Nov 2022AY 2014-15

Bench: Shri Vikas Awasthy, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleincome Tax Officer – 33(1)(2) V. Shri Vikrambaijnath Agarwal Room No. 945, 9Th Floor 2003/04, Birchwood Raheja Villows Kautilya Bhavan, Bandra Kurla Complex Lokhandwala Township Nr Mahindra Gate 4 Kandivali (E), Mumbai - 400101 Bandra(E), Mumbai - 400051 Pan: Adepa8582C Appellant Respondent

Section 142Section 143(1)Section 143(2)

2A) is received by the assessee. 4.2 From the provisions of the Special audit, it can be seen that the AO has duly complied with all relevant provisions in this regard such as granting opportunity to assessee prior to appointing to special auditors, obtaining due approval of commissioner, granting extension of time to ITO Siliguri etc. It is also seen

BHAVESH GHANSHYAM ADVANI,MUMBAI vs. CIT(INTL TAX)-1,, MUMBAI

In the result, appeals filed by the assessee are dismissed

ITA 5808/MUM/2017[2011-12]Status: DisposedITAT Mumbai11 Oct 2022AY 2011-12

Bench: Shri Aby T Varkey & Shri Gagan Goyal

For Appellant: NoneFor Respondent: Dr. Mahesh Akhade, CIT-DR

condoned the delay with a direction to the concerned Commissioner for fresh adjudication in accordance with law. 6. Against this order of ITAT, Revenue filed Miscellaneous Application (M.A.) vide M.A. No. 126/Mum/2019 under section 254(2) of the Act. In its M.A., Department raised the ground that order passed under section 119(2)(b) of the Act is not appealable

SPRING TIME CLUBS & HOSPITALITY SERVICES P.LTD,KALYAN vs. A.O. TDS WD KALYAN, KALYAN

In the result, all the appeals filed by different assessees for different quarters relating to different years are allowed

ITA 4744/MUM/2016[2013-14 (24Q-Q4)]Status: DisposedITAT Mumbai01 Mar 2017

Bench: Shri Jason P. Boaz & Shri Sanjay Gargm/S. Sprigtime Clubs & Hospitality Assessing Officer, Tds Ward Services Pvt. Ltd. Rani Mansion, Murbad Road Vs. 2Nd Floor, Sprig Avenue, Club Road Kalyan (W), 421301 Kalyan (W) 421301 Pan – Aaocs9107M Appellant Respondent

For Appellant: Shri Kapil D. TalrejaFor Respondent: Shri Saurabh Kumar Rai
Section 156Section 200ASection 234E

delay of 17 days in filing this appeal and accordingly in the interest of equity and justice condone the same. This appeal is accordingly admitted for adjudication. 3.1 In this appeal, the assessee has raised the following grounds: - “On the facts and in the circumstances of the case and in law: 1. That the Commissioner of Income Tax (Appeals

ASIAN PIPES & PROFILES P. LTD,AMBERNATH vs. A.O. TDS WD KALYAN, MUMBAI

In the result, all the appeals filed by different assessees for different quarters relating to different years are allowed

ITA 4740/MUM/2016[2013-14 (24Q-Q4)]Status: DisposedITAT Mumbai01 Mar 2017

Bench: Shri Jason P. Boaz & Shri Sanjay Garg

For Appellant: Shri Kapil D. Talreja &For Respondent: Shri Saurabh Kumar Rai
Section 156Section 200ASection 234E

delay of 17 days in filing each of these three appeals and accordingly in the interest of equity and justice condone the same. These three appeals are accordingly admitted for adjudication. 3.1 In the above three appeals, the assessees have raised the following identical grounds: - “On the facts and in the circumstances of the case and in law: 1. That

ASIAN PIPES & PROFILES P. LTD,AMBERNATH vs. A.O. TDS WD KALYAN, MUMBAI

In the result, all the appeals filed by different assessees for different quarters relating to different years are allowed

ITA 4741/MUM/2016[2013-14 (24Q-Q4)]Status: DisposedITAT Mumbai01 Mar 2017

Bench: Shri Jason P. Boaz & Shri Sanjay Garg

For Appellant: Shri Kapil D. Talreja &For Respondent: Shri Saurabh Kumar Rai
Section 156Section 200ASection 234E

delay of 17 days in filing each of these three appeals and accordingly in the interest of equity and justice condone the same. These three appeals are accordingly admitted for adjudication. 3.1 In the above three appeals, the assessees have raised the following identical grounds: - “On the facts and in the circumstances of the case and in law: 1. That

DISHA DISTRIBUTORS,MUMBAI vs. A.O. TDS WD KALYAN, KALYAN

In the result, all the appeals filed by different assessees for different quarters relating to different years are allowed

ITA 4742/MUM/2016[2013-14 (26Q-Q2)]Status: DisposedITAT Mumbai01 Mar 2017

Bench: Shri Jason P. Boaz & Shri Sanjay Garg

For Appellant: Shri Kapil D. Talreja &For Respondent: Shri Saurabh Kumar Rai
Section 156Section 200ASection 234E

delay of 17 days in filing each of these three appeals and accordingly in the interest of equity and justice condone the same. These three appeals are accordingly admitted for adjudication. 3.1 In the above three appeals, the assessees have raised the following identical grounds: - “On the facts and in the circumstances of the case and in law: 1. That

ACIT 4(2)(2), MUMBAI vs. GOPALDAS VISRAM & CO. LTD, MUMBAI

Appeals are disposed off accordingly

ITA 4585/MUM/2016[2009-10]Status: DisposedITAT Mumbai21 Sept 2017AY 2009-10

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Rajeev KhandelwalFor Respondent: Miss Vidisha Kalara
Section 69Section 69A

condoned it would be against the principle of natural justice which is not the intent of legislation. We also find that the reasons for delay advanced by the ld. DR are good, genuine and reasonable and hence we accept the same by admitting these appeals for adjudication. 5. Since the issues agitated in all these appeals filed by the assessee