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65 results for “condonation of delay”+ Section 144clear

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Key Topics

Section 153C85Addition to Income46Section 25042Section 14438Condonation of Delay38Section 153A37Section 14734Section 143(3)31Section 148

ASTAVINAYAK GRAMIN BIGAR SHETI SAHAKARI PATSANSTHA MARYADIT,JANEPHAL vs. ITO WARD-1, KHAMGAON

In the result, as delay in filing of appeal is not condoned, the appeal is not admitted and is rejected accordingly

ITA 158/NAG/2025[2017-18]Status: DisposedITAT Nagpur09 Jun 2025AY 2017-18

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

For Appellant: Shri Nilesh ToshniwalFor Respondent: Shri Surjit Kumar Saha
Section 147Section 148Section 2(31)Section 249Section 249(2)

condone the delay. The learned CIT(A) has elaborately dealt with the issue, the observations of the learned CIT(A) are as under:– “4. Observations &Findings: - As mentioned above, the appeal against the order under section 147 r.w.s 144

Showing 1–20 of 65 · Page 1 of 4

29
Section 6824
Limitation/Time-bar21
Natural Justice16

BHAWANA HARIRAM LAVHALE,AMRAVATI vs. INCOME TAX OFFICER,WARD-3, AMRAVATI

In the result, assessee’s appeal for the assessment year 2013–14 is allowed for statistical purposes

ITA 169/NAG/2024[2013-14]Status: DisposedITAT Nagpur16 May 2024AY 2013-14

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

For Appellant: Shri K.P. DewaniFor Respondent: Shri Kailash C. Kanojiya
Section 148Section 234ASection 250Section 44Section 69A

144 / 144B r/w section 147 of the Act at ` 19,88,25,743. He also initiated proceedings under section 271(1)(c) of the Act separately. The assessee being aggrieved by the order so passed by the Assessing Officer, carried the matter before the first appellate authority. 6. Before the learned CIT(A), the assessee filed application for condonation

BHAWANA HARIRAM LAVHALE,AMRAVATI vs. INCOME TAX OFFICER WARD-3, AMRAVATI

In the result, assessee’s appeal for the assessment year 2013–14 is allowed for statistical purposes

ITA 170/NAG/2024[2014-15]Status: DisposedITAT Nagpur16 May 2024AY 2014-15

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

For Appellant: Shri K.P. DewaniFor Respondent: Shri Kailash C. Kanojiya
Section 148Section 234ASection 250Section 44Section 69A

144 / 144B r/w section 147 of the Act at ` 19,88,25,743. He also initiated proceedings under section 271(1)(c) of the Act separately. The assessee being aggrieved by the order so passed by the Assessing Officer, carried the matter before the first appellate authority. 6. Before the learned CIT(A), the assessee filed application for condonation

SHAIKH MAHMOOD SHAIKH CHANDA,ACHALPUR vs. ITO WARD-4, AMRAVATI

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

ITA 541/NAG/2025[2017-18]Status: DisposedITAT Nagpur16 Oct 2025AY 2017-18

Bench: Shri Pavan Kumar Gadaleshaikh Mahmood Shaikh Chanda, 4, Ward No.4, Achalpur, Pathrot -444808, ……………. Appellant Maharashtra. Pan – Alipc0613Q V/S Income Tax Officer, Ward–4, ……………. Respondent Aayakar Bhavan, Amravati-444601, Maharashtra. Assessee By: Shri.D.P. Lohiya.A.R. Revenue By :Shri Surjit Kumar Saha.Sr.Dr

For Appellant: Shri.D.P. Lohiya.A.RFor Respondent: Shri Surjit Kumar Saha.Sr.DR
Section 144Section 147Section 250Section 253Section 271ASection 69

144 read with Section 147 of the Income Tax Act, 1961 without following the principle of natural justice and also initiated the penalty proceedings under Section 271AAC separately. The addition made is unjustified and contrary to facts and law. 6. On the basis of facts and circumstances of the case and in law, the Ld CIT(A) NFAC has erred

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

SANT TUKDOJI NAGRI SHAHKARI PAT SANSTHA LIMITED, HINGANGHAT,HINGANGHAT vs. ITO WARD - 2, WARDHA

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

ITA 356/NAG/2024[2020-21]Status: DisposedITAT Nagpur20 Dec 2024AY 2020-21

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

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Abhay Y. Marathe
Section 144Section 234ASection 80P(2)(a)Section 80P(4)

condonation of delay and adjudicated the various grounds on merits. Dismissal of appeal is not in accordance with law. 2 Sant Tukdoji Nagri Sahakari Pat Sanstha Ltd. 3. The order passed by A.O. u/s 144 r.w.s. 144B of I.T. Act 1961 is illegal, invalid and bad in law. 4. The income assessed by A.O. at Rs.78,52,056/- is illegal

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

144 of the Act, due to non–service of notice under section 148 of the Act is not valid and unsustainable. He submitted a voluminous Paper Book containing following documents which are placed on record:– Sr. Document Description no. 1. Notice under section 148 for A.Y. 2013–14 2. Notice under section 148 for A.Y. 2014–15 3. Intimation under

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

144 of the Act, due to non–service of notice under section 148 of the Act is not valid and unsustainable. He submitted a voluminous Paper Book containing following documents which are placed on record:– Sr. Document Description no. 1. Notice under section 148 for A.Y. 2013–14 2. Notice under section 148 for A.Y. 2014–15 3. Intimation under

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

144 of the Act, due to non–service of notice under section 148 of the Act is not valid and unsustainable. He submitted a voluminous Paper Book containing following documents which are placed on record:– Sr. Document Description no. 1. Notice under section 148 for A.Y. 2013–14 2. Notice under section 148 for A.Y. 2014–15 3. Intimation under

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

144 of the Act, due to non–service of notice under section 148 of the Act is not valid and unsustainable. He submitted a voluminous Paper Book containing following documents which are placed on record:– Sr. Document Description no. 1. Notice under section 148 for A.Y. 2013–14 2. Notice under section 148 for A.Y. 2014–15 3. Intimation under

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

144 of the Act, due to non–service of notice under section 148 of the Act is not valid and unsustainable. He submitted a voluminous Paper Book containing following documents which are placed on record:– Sr. Document Description no. 1. Notice under section 148 for A.Y. 2013–14 2. Notice under section 148 for A.Y. 2014–15 3. Intimation under

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

144 of the Act, due to non–service of notice under section 148 of the Act is not valid and unsustainable. He submitted a voluminous Paper Book containing following documents which are placed on record:– Sr. Document Description no. 1. Notice under section 148 for A.Y. 2013–14 2. Notice under section 148 for A.Y. 2014–15 3. Intimation under

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

144 of the Act, due to non–service of notice under section 148 of the Act is not valid and unsustainable. He submitted a voluminous Paper Book containing following documents which are placed on record:– Sr. Document Description no. 1. Notice under section 148 for A.Y. 2013–14 2. Notice under section 148 for A.Y. 2014–15 3. Intimation under

SHISHIR KUMAR DAS,HYDERABAD vs. DCIT/ACIT CIRCLE-AMRAWATI, AMRAVATI

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

ITA 266/NAG/2025[2019-20]Status: DisposedITAT Nagpur27 Jun 2025AY 2019-20

Bench: Shri Narender Kumar Choudhry

For Appellant: Smt. Veena Agrawal, Ld. CAFor Respondent: Shri Surjit Kumar Saha, Ld. Sr. D.R
Section 143(1)Section 250Section 36(1)(va)

144 days in filing the appeal, on which the Assessee by filing an affidavit, contended as under: “1. That I am a resident individual and engaged in the business of Providing Security Services. I have filed return of income for AY 2020-21 declaring total income Rs.11,17,160. 2. I say that, I have received the adjustment order

SHISHIR KUMAR DAS,HYDERABAD vs. DCIT/ACIT CIRCLE-AMRAWATI, ITO BUILDING,AMRAWATI

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

ITA 267/NAG/2025[2020-21]Status: DisposedITAT Nagpur27 Jun 2025AY 2020-21

Bench: Shri Narender Kumar Choudhry

For Appellant: Smt. Veena Agrawal, Ld. CAFor Respondent: Shri Surjit Kumar Saha, Ld. Sr. D.R
Section 143(1)Section 250Section 36(1)(va)

144 days in filing the appeal, on which the Assessee by filing an affidavit, contended as under: “1. That I am a resident individual and engaged in the business of Providing Security Services. I have filed return of income for AY 2020-21 declaring total income Rs.11,17,160. 2. I say that, I have received the adjustment order

SHISHIR KUMAR DAS,HYDERABAD vs. DCIT/ACIT CIRCLE-AMRAWATI, AMRAVATI

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

ITA 268/NAG/2025[2021-22]Status: DisposedITAT Nagpur27 Jun 2025AY 2021-22

Bench: Shri Narender Kumar Choudhry

For Appellant: Smt. Veena Agrawal, Ld. CAFor Respondent: Shri Surjit Kumar Saha, Ld. Sr. D.R
Section 143(1)Section 250Section 36(1)(va)

144 days in filing the appeal, on which the Assessee by filing an affidavit, contended as under: “1. That I am a resident individual and engaged in the business of Providing Security Services. I have filed return of income for AY 2020-21 declaring total income Rs.11,17,160. 2. I say that, I have received the adjustment order

SUVARNA SHRIKANT DESHMUKH,BULDHANA vs. ITO WARD-2, KHAMGOAN

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

ITA 369/NAG/2025[2018-19]Status: DisposedITAT Nagpur27 Jun 2025AY 2018-19

Bench: Shri Narender Kumar Choudhry

For Appellant: Shri Shwetanshu Dev, Ld. AdvFor Respondent: Shri Surjit Kumar Saha, Ld. DR
Section 144Section 144BSection 147

delay of 429 days in filing first appeal before the learned Commissioner, challenging the assessment order dated 03/01/2024, passed under section 147 r/w section 144 r/w section 144B of the Income Tax Act, 1961 (for short "the Act"). Suvarna Shrikant Deshmukh ITA no.369/Nag./2025 3. The assessee, before the learned Commissioner, claimed as under:– "The appellant is from a small

SUMEDH SOPANRAO MANWAR,WASHIM vs. ITO WARD 2 AKOLA, AKOLA

In the result, appeals for A

ITA 258/NAG/2024[2014-15]Status: DisposedITAT Nagpur30 Jan 2025AY 2014-15

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

For Appellant: Shri Vinay KawadiyaFor Respondent: Shri Sandipkumar Salunke
Section 144Section 147Section 69A

section 144 of the Act. The assessee explained the cause of delay which was rejected by the learned CIT(A) and while rejecting the condonation

SUMEDH SOPANRAO MANWAR,WASHIM vs. ITO WARD 2 AKOLA, AKOLA

In the result, appeals for A

ITA 261/NAG/2024[2017-18]Status: DisposedITAT Nagpur30 Jan 2025AY 2017-18

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

For Appellant: Shri Vinay KawadiyaFor Respondent: Shri Sandipkumar Salunke
Section 144Section 147Section 69A

section 144 of the Act. The assessee explained the cause of delay which was rejected by the learned CIT(A) and while rejecting the condonation

SUMEDH SOPANRAO MANWAR,WASHIM vs. ITO WARD 2 AKOLA, AKOLA

In the result, appeals for A

ITA 257/NAG/2024[2013-14]Status: DisposedITAT Nagpur30 Jan 2025AY 2013-14

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

For Appellant: Shri Vinay KawadiyaFor Respondent: Shri Sandipkumar Salunke
Section 144Section 147Section 69A

section 144 of the Act. The assessee explained the cause of delay which was rejected by the learned CIT(A) and while rejecting the condonation