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7 results for “condonation of delay”+ Section 133(6)clear

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Key Topics

Section 115B11Section 1484Penalty4Natural Justice4Exemption3Addition to Income3Section 133(6)2Section 271(1)(c)2Section 1192

NAGESHWARA CHARITABLE TRUST,NAGPUR vs. INCOME TAX OFFICER, WARD-1, EXEMPTION, NAGPUR

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

ITA 129/NAG/2023[2016-17]Status: DisposedITAT Nagpur18 Nov 2024AY 2016-17

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

For Appellant: Shri Kapil HiraniFor Respondent: Shri Vikash Agrawal
Section 115BSection 133(6)Section 271(1)(c)

133(6) of the Act was also communicated to the assessee the the reason, as sought by the Assessing Officer, as to why the aforesaid donation should not be treated as anonymous donation under section 115BBC of the Act. 4. The Assessing Officer concluded that the assessee failed to establish genuineness of donation received of an amount

NAGESHWARA CHARITABLE TRUST,NAGPUR vs. ITO WD 3, EXEMP, NAGPUR, NAGPUR

Section 143(3)2
Section 234A2
Section 1472

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

ITA 128/NAG/2023[2016-17]Status: DisposedITAT Nagpur18 Nov 2024AY 2016-17

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

For Appellant: Shri Kapil HiraniFor Respondent: Shri Vikash Agrawal
Section 115BSection 133(6)Section 271(1)(c)

133(6) of the Act was also communicated to the assessee the the reason, as sought by the Assessing Officer, as to why the aforesaid donation should not be treated as anonymous donation under section 115BBC of the Act. 4. The Assessing Officer concluded that the assessee failed to establish genuineness of donation received of an amount

ANANT RAMRAO CHAVAN,AMRAVATI vs. INCOME TAX OFFICER, WARD-1, AMRAVATI

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

ITA 476/NAG/2024[2014-15]Status: DisposedITAT Nagpur26 Dec 2024AY 2014-15

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

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 143(3)Section 147Section 234ASection 250

6. The learned CIT (A) erred in not deciding the issue on merits only because of delay. The learned CIT (A) is unjustified in dismissing the appeal which is required to be condoned on bonafide reason. The appellant prays that the delay be condoned and appeal should be taken up for hearing. 7. The assessee denies liability to pay interest

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

ABID MUSTAFA KHAN,NAGPUR vs. ITO WARD-2(3), NAGPUR

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

ITA 502/NAG/2025[2015-16]Status: DisposedITAT Nagpur10 Oct 2025AY 2015-16

Bench: Shri Pavan Kumar Gadaleabid Mustafa Khan, 301, Mayfair Residency, Raj Nagar Opp. Green Park, Nagpur 440 013, ……………. Appellant Maharashtra. Pan – Aqipk9595G V/S Income Tax Officer ……………. Respondent Ward–3(2), Nagpur, Maharashtra. Assessee By: Shri K.K. Thakkar. A.R. Revenue By :Shri Surjit Kumar Saha.Sr.Dr

For Appellant: Shri K.K. Thakkar. A.RFor Respondent: Shri Surjit Kumar Saha.Sr.DR
Section 142(1)Section 148Section 148ASection 151Section 69A

133(6) of the Act. Further notice under section 142(1) of the Act was issued and there was no proper compliance the Assessing Officer found that the explanations does not satisfy the sources of cash deposits in the bank account and was treated as unexplained cash credit u/sec 69A of the Act and assessed the total income of Rs.46

MADHUR LAXMAN GADIKAR,NAGPUR vs. ITO WARD 4(1), NAGPUR

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

ITA 406/NAG/2025[2016-17]Status: DisposedITAT Nagpur08 Oct 2025AY 2016-17

Bench: Shri Pavan Kumar Gadalemadhur Laxman Gadikar, Kharbikar Mohalla, House No.426–B Ward No.27, Golibar Chowk ……………. Appellant Jaganath Gol, Nagpur-440018, Maharashtra, Pan – Avzpg3725G V/S Income Tax Officer ……………. Respondent Ward–4(1), Nagpur Assessee By :Shri Abhishek Kumar. A.R. Revenue By :Shri Surjit Kumar Saha.Sr. D.R.

For Appellant: Shri Abhishek Kumar. A.RFor Respondent: Shri Surjit Kumar Saha.Sr. D.R
Section 115BSection 148Section 56(2)(vii)Section 69

section 56(2)(vii)(b) of the Act. 4. Whether in facts and circumstances of the case the Ld. CIT(A)/Ld. AO is justified in passing an order where no independent enquiry was made or record under Sec 133(6) was called for. 5. Whether in facts and circumstances of the case

CYTEC INDIA SPECIALTY CHEMICALS & MATERIALS PVT. LTD,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX-2, NAGPUR

Appeal is allowed in above terms

ITA 193/NAG/2021[2015-16]Status: DisposedITAT Nagpur31 Oct 2023AY 2015-16

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.193/Nag/2021 िनधा"रण वष" / Assessment Year : 2015-16 Cytec India Specialty Chemicals & Materials Pvt. Ltd., Equinox Business Park, The Principal Cit-2, Tower-4, 9Th Floor, Unit Vs No.903, Lbs Marag, Kurla Nagpur. West, Mumbai – 400070. Pan: Aaecc6848D Appellant / Assessee Respondent / Revenue Assessee By Shri Anuj Kisnadwala – Ar Revenue By Shri Kailash G. Kanojiya – Cit(Dr) Date Of Hearing 26/10/2023 Date Of Pronouncement 31/10/2023 आदेश/ Order Per S.S.Godara, Am: This Assessee’S Appeal For Assessment Year 2015-16 Is Directed Against The Principal Commissioner Of Income Tax-2, Nagpur’S Order Dated 23.03.2020 In Proceedings U /S 263 Of The Income Tax Act, 1961, I Short “The Act”.

Section 119Section 119(1)Section 131Section 133

133 of the Act) is sought to be initiated; or (v) when the functionality to issue communication is not available in the system, the communication may be issued manually but only after recording reasons in writing in the file and with prior written approval of the Chief Commissioner/ Director General of income-tax. In cases where manual communication is required