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76 results for “condonation of delay”+ Section 147clear

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Key Topics

Section 153C85Section 14759Section 143(3)46Section 14845Addition to Income45Section 25043Section 153A37Section 26337Condonation of Delay

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

Showing 1–20 of 76 · Page 1 of 4

37
Section 6832
Limitation/Time-bar27
Penalty17

SWARGIY GOPALRAO GAWANDE BAHUUDESHIY SANSTHA BHIDI,WARDHA vs. ITO WARD 4, NAGPUR

In the result, appeal filed by the assessee stands dismissed

ITA 457/NAG/2024[2009-10]Status: DisposedITAT Nagpur10 Feb 2025AY 2009-10

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

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 11Section 139Section 147Section 272A(2)Section 272A(2)(e)Section 274

147 of the Act and the notice was issued on 09/03/2015, in response to which the assessee filed its return of income on 25/01/2016, which was originally due on 30/09/2009, i.e., the said return of income was late in filing by 2,307 days. The said delay in filing the return of income resulted in committing fault by 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

CINE CORPORATION OF INDIA,NAGPUR vs. INCOME TAX OFFICER, WARD 2(1), NAGPUR, NAGPUR

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

ITA 405/NAG/2024[2013-14]Status: DisposedITAT Nagpur18 Nov 2024AY 2013-14

Bench: Shri V. Durga Rao

For Appellant: Shri Shikha LoyaFor Respondent: Shri Abhay Y. Marathe
Section 144BSection 147Section 148Section 234ASection 271(1)(c)

147 r/w section 144B of the Act with a delay of seven days. An application for condonation of delay in filing

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

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 of delay

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

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 of delay

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

condonation of delay and the reasons for the late filing of the appeal. No opportunity was provided to explain the delay adequately. The appellant reserves the right to add, delete, or modify any grounds during the course of the appeal.” 2. The factual matrix of the case are that, the assessee has deposited cash

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

condonation of delay and the reasons for the late filing of the appeal. No opportunity was provided to explain the delay adequately. The appellant reserves the right to add, delete, or modify any grounds during the course of the appeal.” 2. The factual matrix of the case are that, the assessee has deposited cash

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

condonation of delay and the reasons for the late filing of the appeal. No opportunity was provided to explain the delay adequately. The appellant reserves the right to add, delete, or modify any grounds during the course of the appeal.” 2. The factual matrix of the case are that, the assessee has deposited cash

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

condonation of delay and the reasons for the late filing of the appeal. No opportunity was provided to explain the delay adequately. The appellant reserves the right to add, delete, or modify any grounds during the course of the appeal.” 2. The factual matrix of the case are that, the assessee has deposited cash

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

condonation of delay and the reasons for the late filing of the appeal. No opportunity was provided to explain the delay adequately. The appellant reserves the right to add, delete, or modify any grounds during the course of the appeal.” 2. The factual matrix of the case are that, the assessee has deposited cash

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

condonation of delay and the reasons for the late filing of the appeal. No opportunity was provided to explain the delay adequately. The appellant reserves the right to add, delete, or modify any grounds during the course of the appeal.” 2. The factual matrix of the case are that, the assessee has deposited cash

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

condonation of delay and the reasons for the late filing of the appeal. No opportunity was provided to explain the delay adequately. The appellant reserves the right to add, delete, or modify any grounds during the course of the appeal.” 2. The factual matrix of the case are that, the assessee has deposited cash

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

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 by making an addition

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

section 147 of the Act. 3 Anant Ramrao Chavhan 4. It is noted that the date of service of assessment order was 19/01/2020; and the appeal filed before the learned CIT(A) is 10/12/2021. Thus, there was a delay of 661 days in filing the appeal. The learned CIT(A) did not condone

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

NEELAM JANARDHAN RACHALWAR,CHIMUR vs. ITO WARD-2, CHANDRAPUR, CHANDRAPUR

In the result, Assessee’s appeal is allowed

ITA 276/NAG/2025[2016-2017]Status: DisposedITAT Nagpur25 Jun 2025AY 2016-2017

Bench: Shri Narender Kumar Choudhryneelam Janardhan Ito, Ward-2, Chandrapur Rachalwar, Sai Mandir Road, Tilak Ward, Chimur, Vs. Chandrapur, Maharashtra Pan: Adqpr 7539 E (Appellant) (Respondent)

For Appellant: Ms. Shikha Loya, Ld. CAFor Respondent: Shri Surjit Kumar Saha, Ld. Sr. D.R
Section 147Section 148Section 250Section 269SSection 271D

delay of 57 days in filing the present appeal, is hereby condoned. 5. Coming to the merits of the case, it is observed that the Assessing Officer (AO) vide assessment order dated 27/12/2019 u/sec. 147 r.w.s. 143(3) of the Act has made the addition of Rs.36,13,000/- on account of difference between the consideration shown by the Assessee

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 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

147 r/w 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 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

147 r/w 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