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8 results for “condonation of delay”+ Revision u/s 263clear

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Chennai296Kolkata127Mumbai106Delhi97Bangalore92Hyderabad76Pune75Indore50Chandigarh47Jaipur38Panaji36Ahmedabad33Rajkot29Surat19Cochin16Cuttack15Raipur14Amritsar11Visakhapatnam9Patna9Nagpur8Lucknow8Agra5Dehradun2Jodhpur2Jabalpur1SC1

Key Topics

Section 26368Section 143(3)19Addition to Income7Condonation of Delay6Limitation/Time-bar5Section 12A3Section 2503Exemption3Revision u/s 263

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

DATTU SAMPAT VANKHEDE,NAGPUR vs. PCIT-2, NAGPUR

In the result, appeal filed by the assessee is dismissed

3
Section 1472
Section 682
Survey u/s 133A2
ITA 581/NAG/2024[2014-15]Status: DisposedITAT Nagpur29 Jan 2025AY 2014-15

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

For Appellant: Shri Dilip LohiyaFor Respondent: Shri Sandipkumar Salunke
Section 143(3)Section 147Section 148Section 263

revision proceedings and order in this regards. 5. That, in response to order U/s. 263 the assessing officer (NFAC) has passed order U/s. 143(3) r.w.s. 263 on 22/03/2022 and made addition of Rs. 2,32,50,000/-. The deponent/assessee could not preferred the appeals against the order before the Commissioner of Income Tax (Appeals), NFAC as the assessee

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

SHREE SANT BHOJAJI MAHARAJ DEOSTHAN AJANSARA,WARDHA vs. INCOME TAX OFFICER (EXEMPTION) - 4, NAGPUR, NAGPUR

In the result, appeal filed by the assessee is in ITA No

ITA 212/NAG/2025[2015-2016]Status: DisposedITAT Nagpur01 Apr 2026AY 2015-2016

Bench: Shri Pawan Singh& Shri Khettra Mohan Roy

Section 12ASection 143(3)Section 250Section 263

263 passed by the Commissioner of Income Tax (Exemption), Pune at Nagpur and immediately filed appeal on 19/03/2025. In support of its contention the assessee society has filed affidavit also. The counsel for the assessee submitted that due to above reason appeal is being filed on 19/03/2025 along with delay application therefore there is delay of 1431 days, which deserves

SHREE SANT BHOJAJI MAHARAJ DEOSTHAN AJANSARA,WARDHA vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE AT NGP, NAGPUR

In the result, appeal filed by the assessee is in ITA No

ITA 186/NAG/2025[2015-2016]Status: DisposedITAT Nagpur01 Apr 2026AY 2015-2016

Bench: Shri Pawan Singh& Shri Khettra Mohan Roy

Section 12ASection 143(3)Section 250Section 263

263 passed by the Commissioner of Income Tax (Exemption), Pune at Nagpur and immediately filed appeal on 19/03/2025. In support of its contention the assessee society has filed affidavit also. The counsel for the assessee submitted that due to above reason appeal is being filed on 19/03/2025 along with delay application therefore there is delay of 1431 days, which deserves

SHREE SANT BHOJAJI MAHARAJ DEOSTHAN AJANSARA,WARDHA vs. INCOME TAX OFFICER (EXEMPTION) -4, NAGPUR, NAGPUR

In the result, appeal filed by the assessee is in ITA No

ITA 211/NAG/2025[2015-2016]Status: DisposedITAT Nagpur01 Apr 2026AY 2015-2016

Bench: Shri Pawan Singh& Shri Khettra Mohan Roy

Section 12ASection 143(3)Section 250Section 263

263 passed by the Commissioner of Income Tax (Exemption), Pune at Nagpur and immediately filed appeal on 19/03/2025. In support of its contention the assessee society has filed affidavit also. The counsel for the assessee submitted that due to above reason appeal is being filed on 19/03/2025 along with delay application therefore there is delay of 1431 days, which deserves

SARA SPINTEX INDIA PVT. LTD.,YAVATMAL vs. PRINCIPAL COMMISSIONER OF INCOME TAX-2, NAGPUR

In the result, the appeal filed by the assessee is dismissed

ITA 56/NAG/2021[2016-17]Status: DisposedITAT Nagpur02 Feb 2024AY 2016-17

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita No.56/Nag/2021 Assessment Year : 2016-17 Sara Spintex India Pvt. Ltd., Vs. Pr.Cit, Gate No.97, 98, Nagpur-2 Dhamnagaon Road, Moha 445 001 Maharashtra Pan : Aapcs5098G Appellant Respondent

For Respondent: Shri Mahavir Atal
Section 133ASection 142(1)Section 143(3)Section 263

condone the delay and proceed to dispose of the appeal on merits. 4. Briefly, the facts of the case are that the appellant is a company incorporated under the provisions of the Companies Act, 1956. It is engaged in the business of manufacturing and exporting cotton yarn. The Return of Income for the assessment year 2016-17 was filed

SAGAR FIBRES PVT. LTD.,YAVATMAL vs. PRINCIPAL COMMISSIONER OF INCOME TAX-2, NAGPUR

In the result, appeal filed by the assessee is dismissed

ITA 57/NAG/2021[2016-17]Status: DisposedITAT Nagpur02 Sept 2024AY 2016-17

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

For Appellant: Ms. Alfiya RozieFor Respondent: Shri Kailash C. Kanojiya
Section 143(3)Section 2(22)(e)Section 263

condone the delay in filing the present appeal. We also find that the Hon’ble Supreme Court, vide judgment dated 10/01/2022, passed in M.A. no.21 of 2022, in M.A. no.665 of 2021, in Suo-Motu Writ Petition (Civil) no.3 of 2020, the limitation period for filing the appeal was extended upto 29/05/2022. In view of the above, since the present