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26 results for “TDS”+ Section 253(5)clear

Sorted by relevance

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Key Topics

Section 25027Section 271C24TDS20Section 201(1)16Section 194A12Section 253(1)10Section 253(5)10Section 14710Condonation of Delay10Section 139(1)

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS CPC, GHAZIABAD

In the result, appeal filed by the assessee being ITA no

ITA 135/NAG/2023[2016-17]Status: DisposedITAT Nagpur16 May 2024AY 2016-17

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 250Section 253(1)Section 253(5)

253(5) of the Income Tax Act, 1961, and the appeal should be treated as filed within the allowed time and oblige. We request you to kindly take the appeal on record.” 4. On the other hand, the learned Departmental Representative did not raise any serious objection. 5. Having perused the material available on record as well as the affidavit

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX. TDS-CPC, GHAZIABAD

Showing 1–20 of 26 · Page 1 of 2

7
Limitation/Time-bar7
Addition to Income6

In the result, appeal filed by the assessee being ITA no

ITA 134/NAG/2023[2015-16]Status: DisposedITAT Nagpur16 May 2024AY 2015-16

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 250Section 253(1)Section 253(5)

253(5) of the Income Tax Act, 1961, and the appeal should be treated as filed within the allowed time and oblige. We request you to kindly take the appeal on record.” 4. On the other hand, the learned Departmental Representative did not raise any serious objection. 5. Having perused the material available on record as well as the affidavit

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS CPC, GHAZIABAD

In the result, appeal filed by the assessee being ITA no

ITA 136/NAG/2023[2018-19 (Q-1)]Status: DisposedITAT Nagpur16 May 2024

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 250Section 253(1)Section 253(5)

253(5) of the Income Tax Act, 1961, and the appeal should be treated as filed within the allowed time and oblige. We request you to kindly take the appeal on record.” 4. On the other hand, the learned Departmental Representative did not raise any serious objection. 5. Having perused the material available on record as well as the affidavit

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,GHAZIABAD vs. DEPUTY COMMISSIONE OF INCOMDE EF, GAZIABADQQQ.

In the result, appeal filed by the assessee being ITA no

ITA 137/NAG/2023[2018-19 (Q-2)]Status: DisposedITAT Nagpur16 May 2024

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 250Section 253(1)Section 253(5)

253(5) of the Income Tax Act, 1961, and the appeal should be treated as filed within the allowed time and oblige. We request you to kindly take the appeal on record.” 4. On the other hand, the learned Departmental Representative did not raise any serious objection. 5. Having perused the material available on record as well as the affidavit

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST ,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS-CPC, GHAZIABAD

In the result, appeal filed by the assessee being ITA no

ITA 144/NAG/2023[2020-21]Status: DisposedITAT Nagpur16 May 2024AY 2020-21

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 250Section 253(1)Section 253(5)

253(5) of the Income Tax Act, 1961, and the appeal should be treated as filed within the allowed time and oblige. We request you to kindly take the appeal on record.” 4. On the other hand, the learned Departmental Representative did not raise any serious objection. 5. Having perused the material available on record as well as the affidavit

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX,TDS-CPC, GHAZIABAD

In the result, appeal filed by the assessee being ITA no

ITA 140/NAG/2023[2019-20 (Q-1)]Status: DisposedITAT Nagpur16 May 2024

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 250Section 253(1)Section 253(5)

253(5) of the Income Tax Act, 1961, and the appeal should be treated as filed within the allowed time and oblige. We request you to kindly take the appeal on record.” 4. On the other hand, the learned Departmental Representative did not raise any serious objection. 5. Having perused the material available on record as well as the affidavit

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS-CPC, GHAZIABAD

In the result, appeal filed by the assessee being ITA no

ITA 143/NAG/2023[2019-20 (Q-4)]Status: DisposedITAT Nagpur16 May 2024

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 250Section 253(1)Section 253(5)

253(5) of the Income Tax Act, 1961, and the appeal should be treated as filed within the allowed time and oblige. We request you to kindly take the appeal on record.” 4. On the other hand, the learned Departmental Representative did not raise any serious objection. 5. Having perused the material available on record as well as the affidavit

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS-CPC, GHAZIABAD

In the result, appeal filed by the assessee being ITA no

ITA 138/NAG/2023[2018-19 (Q-3)]Status: DisposedITAT Nagpur16 May 2024

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 250Section 253(1)Section 253(5)

253(5) of the Income Tax Act, 1961, and the appeal should be treated as filed within the allowed time and oblige. We request you to kindly take the appeal on record.” 4. On the other hand, the learned Departmental Representative did not raise any serious objection. 5. Having perused the material available on record as well as the affidavit

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS-CPC, GHAZIABAD

In the result, appeal filed by the assessee being ITA no

ITA 141/NAG/2023[2019-20 (Q-2)]Status: DisposedITAT Nagpur16 May 2024

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 250Section 253(1)Section 253(5)

253(5) of the Income Tax Act, 1961, and the appeal should be treated as filed within the allowed time and oblige. We request you to kindly take the appeal on record.” 4. On the other hand, the learned Departmental Representative did not raise any serious objection. 5. Having perused the material available on record as well as the affidavit

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS-CPC, GHAZIABAD

In the result, appeal filed by the assessee being ITA no

ITA 142/NAG/2023[2019-20(Q-3)]Status: DisposedITAT Nagpur16 May 2024

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 250Section 253(1)Section 253(5)

253(5) of the Income Tax Act, 1961, and the appeal should be treated as filed within the allowed time and oblige. We request you to kindly take the appeal on record.” 4. On the other hand, the learned Departmental Representative did not raise any serious objection. 5. Having perused the material available on record as well as the affidavit

BANK OF INDIA, DONGARGAON NAGPUR vs. DY.CIT(TDS), CIRCLE-1, NAGPUR

In the result, all the appeals are partly allowed in light of aforesaid directions

ITA 153/NAG/2022[2010-11]Status: DisposedITAT Nagpur09 Jun 2022AY 2010-11

Bench: Shri Vikram Singh Yadav & Shri Yogesh Kumar U.S

253(5) of the Act, the Tribunal may admit an appeal filed beyond the period of limitation where it is satisfied that there was sufficient cause on the part of the assessee for not presenting the appeal within the prescribed time. The explanation of the assessee therefore becomes relevant to determine whether the same reflects sufficient cause on its part

BANK OF INDIA,MAHAL BRANCH NAGPUR vs. DY.CIT(TDS)CIRCLE-1, NAGPUR

In the result, all the appeals are partly allowed in light of aforesaid directions

ITA 160/NAG/2022[2011-12]Status: DisposedITAT Nagpur09 Jun 2022AY 2011-12

Bench: Shri Vikram Singh Yadav & Shri Yogesh Kumar U.S

253(5) of the Act, the Tribunal may admit an appeal filed beyond the period of limitation where it is satisfied that there was sufficient cause on the part of the assessee for not presenting the appeal within the prescribed time. The explanation of the assessee therefore becomes relevant to determine whether the same reflects sufficient cause on its part

YOGESH NANDALAL CHANDE,CHANDRAPUR vs. ITO WARD-1, CHANDRAPUR

In the result, appeal filed by the assessee is allowed

ITA 402/NAG/2024[2020-21]Status: DisposedITAT Nagpur23 Sept 2024AY 2020-21

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Sachin JaiswalFor Respondent: Shri Abhay Y. Marathe
Section 139(1)Section 143(1)Section 154Section 90

section 139(1) of the Act thereby dismissing assessee’s appeal directing the Assessing Officer to verify the claim of TDS credit of ` 14,93,947, on the salary income offered by the assessee amounting to ` 31,73,253, which was duly reflected in Form no.26AS. The assessee being aggrieved, by the order so passed by the learned

PADMAVATI REALITIES,NAGPUR vs. PCIT - PRINCIPAL COMMISSIONER OF INCOME TAX-1, NAGPUR

In the result, ITA.No.251/NAG

ITA 255/NAG/2024[2019-20]Status: DisposedITAT Nagpur03 Feb 2025AY 2019-20

Bench: Shri V. Durga Rao & Shri Khettra Mohan Roy

For Respondent: Shri Sandipkumar Salunke, CIT-DR
Section 133ASection 139(1)Section 143(2)Section 147Section 148(2)Section 151Section 34

5. The assessee also carried the matter in appeals before the Tribunal and the Tribunal also granted full relief to the assessee. 6. Subsequently, the PCIT, Nagpur-1 by exercising his revisional jurisdiction u/sec.263 of the Act noted that prima facie there was a case of the assessee for the impugned 6 ITA.Nos.251 254 252 253

NEEL INFRATECH,NAGPUR vs. PCIT - PRINCIPAL COMMISSIONER OF INCOME TAX-1, NAGPUR

In the result, ITA.No.251/NAG

ITA 252/NAG/2024[2018-19]Status: DisposedITAT Nagpur03 Feb 2025AY 2018-19

Bench: Shri V. Durga Rao & Shri Khettra Mohan Roy

For Respondent: Shri Sandipkumar Salunke, CIT-DR
Section 133ASection 139(1)Section 143(2)Section 147Section 148(2)Section 151Section 34

5. The assessee also carried the matter in appeals before the Tribunal and the Tribunal also granted full relief to the assessee. 6. Subsequently, the PCIT, Nagpur-1 by exercising his revisional jurisdiction u/sec.263 of the Act noted that prima facie there was a case of the assessee for the impugned 6 ITA.Nos.251 254 252 253

NEEL INFRATECH,NAGPUR vs. PCIT - PRINCIPAL COMMISSIONER OF INCOME TAX-1, NAGPUR

In the result, ITA.No.251/NAG

ITA 253/NAG/2024[2019-20]Status: DisposedITAT Nagpur03 Feb 2025AY 2019-20

Bench: Shri V. Durga Rao & Shri Khettra Mohan Roy

For Respondent: Shri Sandipkumar Salunke, CIT-DR
Section 133ASection 139(1)Section 143(2)Section 147Section 148(2)Section 151Section 34

5. The assessee also carried the matter in appeals before the Tribunal and the Tribunal also granted full relief to the assessee. 6. Subsequently, the PCIT, Nagpur-1 by exercising his revisional jurisdiction u/sec.263 of the Act noted that prima facie there was a case of the assessee for the impugned 6 ITA.Nos.251 254 252 253

NEEL INFRATECH,NAGPUR vs. PCIT - PRINCIPAL COMMISSIONER OF INCOME TAX, NAGPUR-1, NAGPUR

In the result, ITA.No.251/NAG

ITA 251/NAG/2024[2017-18]Status: DisposedITAT Nagpur03 Feb 2025AY 2017-18

Bench: Shri V. Durga Rao & Shri Khettra Mohan Roy

For Respondent: Shri Sandipkumar Salunke, CIT-DR
Section 133ASection 139(1)Section 143(2)Section 147Section 148(2)Section 151Section 34

5. The assessee also carried the matter in appeals before the Tribunal and the Tribunal also granted full relief to the assessee. 6. Subsequently, the PCIT, Nagpur-1 by exercising his revisional jurisdiction u/sec.263 of the Act noted that prima facie there was a case of the assessee for the impugned 6 ITA.Nos.251 254 252 253

PADMAVATI REALITIES,NAGPUR vs. PCIT - PRINCIPAL COMMISSIONER OF INCOME TAX-1, NAGPUR

In the result, ITA.No.251/NAG

ITA 254/NAG/2024[2017-18]Status: DisposedITAT Nagpur03 Feb 2025AY 2017-18

Bench: Shri V. Durga Rao & Shri Khettra Mohan Roy

For Respondent: Shri Sandipkumar Salunke, CIT-DR
Section 133ASection 139(1)Section 143(2)Section 147Section 148(2)Section 151Section 34

5. The assessee also carried the matter in appeals before the Tribunal and the Tribunal also granted full relief to the assessee. 6. Subsequently, the PCIT, Nagpur-1 by exercising his revisional jurisdiction u/sec.263 of the Act noted that prima facie there was a case of the assessee for the impugned 6 ITA.Nos.251 254 252 253

BANK OF INDIA, ITWARI ,NAGPUR vs. JOINT COMMISSIONER OF INCOME TAX, (TDS) RANGE-1, NAGPUR

Appeals are allowed for statistical purposes

ITA 3/NAG/2023[2010-11]Status: DisposedITAT Nagpur22 Mar 2024AY 2010-11

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Pratik Sadrani [‘Ld. AR’]For Respondent: Mr Abhay Marathe [‘Ld. DR’]
Section 194ASection 201(1)Section 246A(1)(c)Section 250Section 253(1)(a)Section 271C

253(1)(a) of the Income-tax Act, 1961 [‘the Act’ hereinafter] challenging respective orders of National Faceless Appellate Centre [‘NFAC’ hereinafter] passed u/s 250 of the Act dismissing the respective appeals assailed against levy of penalty u/s 271C of the Act, on the ground of limitation. ITAT-Nagpur Page 1 of 6 Bank of India Vs JCIT(TDS

BANK OF INDIA, DONGARGAON,NAGPUR vs. JOINT COMMISSIONER OF INCOME TAX, TDS, RANGE-1, NAGPUR

Appeals are allowed for statistical purposes

ITA 6/NAG/2023[2010-11]Status: DisposedITAT Nagpur22 Mar 2024AY 2010-11

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Pratik Sadrani [‘Ld. AR’]For Respondent: Mr Abhay Marathe [‘Ld. DR’]
Section 194ASection 201(1)Section 246A(1)(c)Section 250Section 253(1)(a)Section 271C

253(1)(a) of the Income-tax Act, 1961 [‘the Act’ hereinafter] challenging respective orders of National Faceless Appellate Centre [‘NFAC’ hereinafter] passed u/s 250 of the Act dismissing the respective appeals assailed against levy of penalty u/s 271C of the Act, on the ground of limitation. ITAT-Nagpur Page 1 of 6 Bank of India Vs JCIT(TDS