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52 results for “condonation of delay”+ Reopening of Assessmentclear

Sorted by relevance

Chennai555Mumbai517Delhi429Ahmedabad349Kolkata311Pune230Jaipur166Hyderabad157Surat120Bangalore116Chandigarh103Visakhapatnam87Rajkot82Indore77Raipur73Patna67Agra52Nagpur52Lucknow46Amritsar38Cuttack31Guwahati23Cochin19Jodhpur18Panaji14Dehradun14Jabalpur11Varanasi9Ranchi6SC6Allahabad3A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Section 153C87Section 6840Section 25039Addition to Income39Section 153A37Section 14736Section 143(3)35Section 14834Condonation of Delay

VINAY RAMSHARANDAS AGRAWAL,NAGPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-II, NAGPUR

In the result, appeal by the assessee stands allowed

ITA 110/NAG/2023[2017-18]Status: DisposedITAT Nagpur21 Mar 2025AY 2017-18

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

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Sandipkumar Salunke
Section 143(3)Section 263

condone the delay and admit the same for adjudication on merits. 6. Insofar as the merits of the case are concerned, the facts are, the assessee is an Individual. For the year under consideration, on 31/01/2018, the assessee filed his return of income electronically, disclosing total income of ` 12,96,33,940. During the course of regular assessment framed under

GANESH MAHADEORAO THAWARE,NAGPUR vs. ITO, WARD 5(3), NAGPUR, NAGPUR

In the result, assessee’s appeal stands allowed for statistical purposes

Showing 1–20 of 52 · Page 1 of 3

28
Section 26322
Reassessment18
Reopening of Assessment18
ITA 623/NAG/2024[2014-15]Status: DisposedITAT Nagpur25 Feb 2025AY 2014-15

Bench: Shri V. Durga Rao

For Appellant: Shri Kapil BahriFor Respondent: Shri Abhay Y. Marathe
Section 139(1)Section 144Section 144BSection 147Section 148Section 69A

reopening of assessment. The decision of the learned CIT(A) is extracted below for ready reference:– “5. Decision (i) I have gone through the material on record including the contents of assessment order, grounds of appeal with statement of facts filed by the assessee. (ii) The condonation of delay

LOKSEWA SHIKSHAN BAHUUDDESHIYA MANDAL,BULDHANA vs. COMMISSIONER OF INCOME TAX-1, NAGPUR

In the result, appeal of the assessee is dismissed

ITA 62/NAG/2023[2015-16]Status: DisposedITAT Nagpur22 Apr 2024AY 2015-16

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.62/Nag/2023 िनधा"रण वष" / Assessment Year :2015-16 Lokeswa Shikshan The Commissioner Of Bahuuddeshiya Mandal, V Income Tax-I, Nagpur. C/O. Dr.Arvindw.Kolte, S Janta College, Buldhana Road, Malkapur – 443101. Pan: Aaatl5306N Appellant/ Assessee Respondent/Revenue Assessee By Shri Sanjay Thakar – Ar Revenue By Shri Kailash C. Kanojiya – Cit(Dr) Date Of Hearing 28/03/2024 Date Of Pronouncement 22/04/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax-I, Nagpur Dated 11.11.2014 Passed Under Section 12Aa(1) Of The Act. The Assessee Has Raised The Following Grounds Of Appeal : 1] On The Facts & Circumstances Of The Case & Material Already On Record The Learned Cit Should Have Granted Registration U/S. 12A As Per Assessee’S Application Filed On Lokeswa Shikshan Bahuuddeshiya Mandal [A]

Section 11Section 12Section 12ASection 148Section 253(3)

condonation application that there is a delay in filing of appeal before ITAT of eight years, eighty-eight days. 2.2 The appellant has given following reasoning in the Affidavit for delay : “However for A.Y.2015-16 the return had remained to be filed and hence the (case of the Assessee was reopened for A.Y.2015-16 by notice u/s.148 dt.30.03.2022. It was in this

SHRI AMIT ARVIND BANDE,GADCHIROLI vs. INCOME TAX OFFICER WARD 1 CHANDRAPUR, CHANDRAPUR

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

ITA 221/NAG/2024[2013-14]Status: DisposedITAT Nagpur29 Jan 2025AY 2013-14

Bench: Shri V. Durga Rao

For Appellant: MS Alfiya Rozie, C.AFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 142(1)Section 143Section 147Section 148Section 250(6)Section 69A

reopened the assessment u/sec.147 of the Act by taking necessary approval from the Competent Authority and issued statutory notices to the assessee u/sec.148, 142(1) and 143(2) of the Act. In response to the said notices, the assessee furnished copy of ITR-V, copy of Form 26AS and copy of bank statement which are placed on record. The Assessing

ARPITA MATHEW ARUKAKKAL,NAGPUR vs. ITO WARD 5(3), NAGPUR

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

ITA 501/NAG/2025[2016-17]Status: DisposedITAT Nagpur10 Oct 2025AY 2016-17

Bench: Shri Pavan Kumar Gadalearpita Mathew Arukakkal, Residency Road, Sadar Nagpur- 440001, ……………. Appellant Maharashtra. Pan – Arkpm3965D V/S Income Tax Officer ……………. Respondent Ward–5(3), Nagpur, Maharashtra. Assessee By:Shri.Sapan Usrethe.A.R. Revenue By :Shri.Surjit Kumar Saha.Sr.Dr

For Appellant: Shri.Sapan Usrethe.A.RFor Respondent: Shri.Surjit Kumar Saha.Sr.DR
Section 144Section 144BSection 148Section 151(1)

condonation of delay filed during the appellate proceedings. 2 Arpita Mathew Arukakkal 2. On the facts and circumstances of case the learned National Faceless Appeal Centre was not justified in dismissing the appeal on the ground of delay without deciding the appeal on merit and without considering the circumstances occurred in filing the appeal in delay as no notice

SANDHYA VITTHALRAO DABRE,NAGPUR vs. ITO WARD 1(2), NAGPUR

In the result, the Assessee’s appeal is allowed

ITA 322/NAG/2025[2013-14]Status: DisposedITAT Nagpur29 Aug 2025AY 2013-14

Bench: Shri Narender Kumar Choudhryassessment Year: 2013-14

For Appellant: Ms. Mugdha Gangane, Ld. AdvFor Respondent: Shri Surjit Kumar Saha, Ld. CIT D.R
Section 147Section 250Section 69A

delay is condoned. 4. Coming to the merits of the case it is observed that the case of the Assessee was reopened u/s 147 of the Act mainly on the reasons that as per information shared by Pr. Commissioner of Income Tax-1, Nagpur to the effect that the Assessee during the assessment

ADITI EXPRESS CARGO INDIA PRIVATE LIMITED THROUGH ITS ERSTWHILE DIRECTOR PRASHANT NATWARLAL LAKHANI,NAGPUR vs. DCIT ACIT CIRCLE-3, NAGPUR

In the result, all the captioned seven appeal are allowed for statistical purposes

ITA 500/NAG/2024[2013-14]Status: DisposedITAT Nagpur06 Dec 2024AY 2013-14

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

For Appellant: S/Shri Nitin Gulati a/w Pankaj KapoorFor Respondent: Shri Abhay Y. Marathe
Section 142(1)Section 147Section 148Section 250

reopened under section 147 of the Act. The Assessing Officer issued several notices requesting the assessee to substantiate its case by filing relevant documents / information, however, the assessee chose not respond to the notices issued the Assessing Officer. Due to lackadaisical and non–compliance approaches of the assessee, the Assessing Officer being left with no alternative, thus the Assessing Officer

ADITI EXPRESS CARGO INDIA PRIVATE LIMITED THROUGH ITS ERSTWHILE DIRECTOR PRASHANT NATWARLAL LAKHANI,NAGPUR vs. DCIT ACIT CIRCLE-3, NAGPUR

In the result, all the captioned seven appeal are allowed for statistical purposes

ITA 501/NAG/2024[2014-15]Status: DisposedITAT Nagpur06 Dec 2024AY 2014-15

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

For Appellant: S/Shri Nitin Gulati a/w Pankaj KapoorFor Respondent: Shri Abhay Y. Marathe
Section 142(1)Section 147Section 148Section 250

reopened under section 147 of the Act. The Assessing Officer issued several notices requesting the assessee to substantiate its case by filing relevant documents / information, however, the assessee chose not respond to the notices issued the Assessing Officer. Due to lackadaisical and non–compliance approaches of the assessee, the Assessing Officer being left with no alternative, thus the Assessing Officer

ADITI EXPRESS CARGO INDIA PRIVATE LIMITED,NAGPUR vs. DCIT ACIT CIRCLE -3, , NAGPUR

In the result, all the captioned seven appeal are allowed for statistical purposes

ITA 558/NAG/2024[2014-15]Status: DisposedITAT Nagpur06 Dec 2024AY 2014-15

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

For Appellant: S/Shri Nitin Gulati a/w Pankaj KapoorFor Respondent: Shri Abhay Y. Marathe
Section 142(1)Section 147Section 148Section 250

reopened under section 147 of the Act. The Assessing Officer issued several notices requesting the assessee to substantiate its case by filing relevant documents / information, however, the assessee chose not respond to the notices issued the Assessing Officer. Due to lackadaisical and non–compliance approaches of the assessee, the Assessing Officer being left with no alternative, thus the Assessing Officer

ADITI EXPRESS CARGO INDIA PRIVATE LIMITED,NAGPUR vs. DCIT ACIT CIRCLE -3, NAGPUR

In the result, all the captioned seven appeal are allowed for statistical purposes

ITA 559/NAG/2024[2014-15]Status: DisposedITAT Nagpur06 Dec 2024AY 2014-15

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

For Appellant: S/Shri Nitin Gulati a/w Pankaj KapoorFor Respondent: Shri Abhay Y. Marathe
Section 142(1)Section 147Section 148Section 250

reopened under section 147 of the Act. The Assessing Officer issued several notices requesting the assessee to substantiate its case by filing relevant documents / information, however, the assessee chose not respond to the notices issued the Assessing Officer. Due to lackadaisical and non–compliance approaches of the assessee, the Assessing Officer being left with no alternative, thus the Assessing Officer

ADITI EXPRESS CARGO INDIA PRIVATE LIMITED,NAGPUR vs. DCIT ACIT CIRCLE -3, NAGPUR

In the result, all the captioned seven appeal are allowed for statistical purposes

ITA 517/NAG/2024[2013-14]Status: DisposedITAT Nagpur06 Dec 2024AY 2013-14

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

For Appellant: S/Shri Nitin Gulati a/w Pankaj KapoorFor Respondent: Shri Abhay Y. Marathe
Section 142(1)Section 147Section 148Section 250

reopened under section 147 of the Act. The Assessing Officer issued several notices requesting the assessee to substantiate its case by filing relevant documents / information, however, the assessee chose not respond to the notices issued the Assessing Officer. Due to lackadaisical and non–compliance approaches of the assessee, the Assessing Officer being left with no alternative, thus the Assessing Officer

ADITI EXPRESS CARGO INDIA PRIVATE LIMITED,NAGPUR vs. DCIT ACIT CIRCLE -3, NAGPUR

In the result, all the captioned seven appeal are allowed for statistical purposes

ITA 560/NAG/2024[2014-15]Status: DisposedITAT Nagpur06 Dec 2024AY 2014-15

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

For Appellant: S/Shri Nitin Gulati a/w Pankaj KapoorFor Respondent: Shri Abhay Y. Marathe
Section 142(1)Section 147Section 148Section 250

reopened under section 147 of the Act. The Assessing Officer issued several notices requesting the assessee to substantiate its case by filing relevant documents / information, however, the assessee chose not respond to the notices issued the Assessing Officer. Due to lackadaisical and non–compliance approaches of the assessee, the Assessing Officer being left with no alternative, thus the Assessing Officer

ADITI EXPRESS CARGO INDIA PRIVATE LIMITED THROUGH ITS ERSTWHILE DIRECTOR PRASHANT NATWARLAL LAKHANI,NAGPUR vs. DCITACIT CIRCLE-3 , NAGPUR

In the result, all the captioned seven appeal are allowed for statistical purposes

ITA 498/NAG/2024[2013-14]Status: DisposedITAT Nagpur06 Dec 2024AY 2013-14

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

For Appellant: S/Shri Nitin Gulati a/w Pankaj KapoorFor Respondent: Shri Abhay Y. Marathe
Section 142(1)Section 147Section 148Section 250

reopened under section 147 of the Act. The Assessing Officer issued several notices requesting the assessee to substantiate its case by filing relevant documents / information, however, the assessee chose not respond to the notices issued the Assessing Officer. Due to lackadaisical and non–compliance approaches of the assessee, the Assessing Officer being left with no alternative, thus the Assessing Officer

SHRI JASVINDARSINGH GRURUBAXSINGH JOLLY,NAGPUR vs. INCOME TAX OFFICE, WARD-2(3), NAGPUR

In the result, appeal filed by the assessee is dismissed

ITA 12/NAG/2022[2010-11]Status: DisposedITAT Nagpur14 Aug 2024AY 2010-11

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

For Appellant: Shri Vivek JaniFor Respondent: Shri Abhay Y. Marathe
Section 143Section 147Section 250

assessment year 2010–11. 2. During the course of hearing, the Registry has pointed out that there is a delay of 601 days in filing the present appeal. The assessee has filed application dated nil, with a prayer for condoning of delay in filing the appeal. The contents of the application for condonation of delay are reproduced below:– Shri Jasvindarsingh

IMPERAIAL CONSTRUCTION COMPANY ,NAGPUR vs. ACIT,CENTRAL CIRCLE -1(3), NAGPUR

In the result, appeals filed by the assessee for A

ITA 235/NAG/2017[2007-2008]Status: DisposedITAT Nagpur06 Dec 2024AY 2007-2008

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

For Appellant: Shri Bhavesh MoryaniFor Respondent: Shri Sandipkumar Salunke
Section 153CSection 269SSection 271(1)(c)Section 68

delay is hereby condoned and we proceed to dispose off the appeals on merit. SS 3 Imperial Construction Company 4. The only issue which arose in both these appeal relates to addition of ` 12,42,000 for A.Y. 2007–08 and ` 10,50,000, for A.Y. 2009–10, on account of unexplained cash credit under section 68 of the Income

IMPERAIAL CONSTRUCTION COMPANY ,NAGPUR vs. ACIT,CENTRAL CIRCLE -1(3), NAGPUR

In the result, appeals filed by the assessee for A

ITA 236/NAG/2017[2009-2010]Status: DisposedITAT Nagpur06 Dec 2024AY 2009-2010

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

For Appellant: Shri Bhavesh MoryaniFor Respondent: Shri Sandipkumar Salunke
Section 153CSection 269SSection 271(1)(c)Section 68

delay is hereby condoned and we proceed to dispose off the appeals on merit. SS 3 Imperial Construction Company 4. The only issue which arose in both these appeal relates to addition of ` 12,42,000 for A.Y. 2007–08 and ` 10,50,000, for A.Y. 2009–10, on account of unexplained cash credit under section 68 of the Income

NURUDDIN ALIHUSAIN SURATWALA,AMATULLAH MANZIL vs. ITO WARD 4(4) NAGPUR, BSNL RTTC BUILDING

In the result, appeal of the assessee is allowed

ITA 459/NAG/2024[2018-19]Status: DisposedITAT Nagpur28 Jan 2025AY 2018-19

Bench: Shri V. Durga Rao

For Appellant: MS. Alfiya Rozie, C.AFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 143(2)Section 144Section 147Section 250(6)Section 69

reopened the assessment u/sec.147 of the Act by taking necessary approval from the competent authority and issued statutory notices u/sec.143(2), 142(1) and show cause notice also u/sec.144 of the Act. Since, there were no response from the side of the assessee, the Assessing Officer passed ex-parte assessment order u/sec.144 r.w.s.147 and 144B of the Act by making

GAJANAND FINANCIAL CONSULTANCY PRIVATE LIMITED,NAGPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) NAGPUR, NAGPUR

In the result, assessee’s appeal is allowed

ITA 126/NAG/2025[2013-2014]Status: DisposedITAT Nagpur22 Sept 2025AY 2013-2014

Bench: Shri Narender Kumar Choudhry & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Pankaj Kumar
Section 143(3)Section 263Section 68

condone the delay of 267 days in filing the present appeal and admit the same for adjudication on merit, as no mala fide intention can be ascribed to the assessee. 5. Facts in Brief:– The assessee is a Company engaged in financial activities. The assessee, on 30/09/2013, filed its return of income for the year under consideration declaring total loss

PRAVIN MANSUKHLAL PATELIYA,HINGANGHAT vs. INCOME TAX OFFICER WARD-2, WARDHA

In the result, the appeal is allowed for statistical purpose

ITA 1/NAG/2024[2011-12]Status: DisposedITAT Nagpur20 Jun 2024AY 2011-12

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

For Appellant: NoneFor Respondent: Shri Surjit Kumar Saha, Sr.DR
Section 143(3)Section 144Section 148Section 250Section 250(6)Section 40

reopening and subsequent assessment needs to be annulled”? 2] The assessment was completed ex-parte u/s 144 of the I.T. Act without affording opportunity of being heard to the assessee and therefore, the addition is not sustainable. 3] Tax on interest income earned by the NBFC is already paid, so there is no loss of revenue to the Department

NITIN PRABHAKAR VAIDYA,NAGPUR vs. ITO 1(5), NAGPUR

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

ITA 47/NAG/2024[2013-14]Status: DisposedITAT Nagpur24 Jun 2025AY 2013-14

Bench: Shri Narender Kumar Choudhry

For Appellant: Shri Madhuri Joshi, Ld.CAFor Respondent: Shri Surjit Kumar Saha, Ld.Sr.DR
Section 144Section 147Section 250

assessment was reopened under section 147 and concluded ex parte under section 144 on 28.09.2021. 2. The petitioner received the said order during the COVID-19 pandemic period, which was marked by administrative disruption, personal hardship. and lack of legal guidance, especially due to remote operations and health risks. 3. The petitioner is a small individual taxpayer with no regular