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29 results for “condonation of delay”+ Section 151clear

Sorted by relevance

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Key Topics

Section 153C85Section 200A48Section 153A37Section 143(3)28Section 6824Section 25023Condonation of Delay15Addition to Income14Deduction

BAJAJ STEEL INDUSTIES LTD.,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, TDS, GHAZIABAD

Appeals are dismissed

ITA 151/NAG/2023[2013-14]Status: DisposedITAT Nagpur26 Feb 2024AY 2013-14

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Ms. Neha Sharma, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 200ASection 201Section 250

section 200A of the Act, 1961 of various dates. The due date for filing appeal was 30 days from the Page 7 of 10 Bajaj Steel Industries Limited (13 appeals) [A] ITA.Nos.150 to 154, 284, 306 to 308, 314 to 317/NAG./2023 date of receipt of the impugned order. However, the impugned appeals were filed on 07.08.2021 before

BAJAJ STEEL INDUSTIES LTD.,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, TDS, GHAZIABAD

Showing 1–20 of 29 · Page 1 of 2

14
Section 54B12
Section 20112
TDS12

Appeals are dismissed

ITA 152/NAG/2023[2014-15]Status: DisposedITAT Nagpur26 Feb 2024AY 2014-15

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Ms. Neha Sharma, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 200ASection 201Section 250

section 200A of the Act, 1961 of various dates. The due date for filing appeal was 30 days from the Page 7 of 10 Bajaj Steel Industries Limited (13 appeals) [A] ITA.Nos.150 to 154, 284, 306 to 308, 314 to 317/NAG./2023 date of receipt of the impugned order. However, the impugned appeals were filed on 07.08.2021 before

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

ITA 317/NAG/2023[2014-15 (FY 2013-14, Q4)]Status: DisposedITAT Nagpur26 Feb 2024

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Ms. Neha Sharma, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 200ASection 201Section 250

section 200A of the Act, 1961 of various dates. The due date for filing appeal was 30 days from the Page 7 of 10 Bajaj Steel Industries Limited (13 appeals) [A] ITA.Nos.150 to 154, 284, 306 to 308, 314 to 317/NAG./2023 date of receipt of the impugned order. However, the impugned appeals were filed on 07.08.2021 before

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

ITA 316/NAG/2023[2014-15 (FY2013-14, Q3)]Status: DisposedITAT Nagpur26 Feb 2024

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Ms. Neha Sharma, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 200ASection 201Section 250

section 200A of the Act, 1961 of various dates. The due date for filing appeal was 30 days from the Page 7 of 10 Bajaj Steel Industries Limited (13 appeals) [A] ITA.Nos.150 to 154, 284, 306 to 308, 314 to 317/NAG./2023 date of receipt of the impugned order. However, the impugned appeals were filed on 07.08.2021 before

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

ITA 315/NAG/2023[2013-14 (FY 2012-13, Q4)]Status: DisposedITAT Nagpur26 Feb 2024

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Ms. Neha Sharma, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 200ASection 201Section 250

section 200A of the Act, 1961 of various dates. The due date for filing appeal was 30 days from the Page 7 of 10 Bajaj Steel Industries Limited (13 appeals) [A] ITA.Nos.150 to 154, 284, 306 to 308, 314 to 317/NAG./2023 date of receipt of the impugned order. However, the impugned appeals were filed on 07.08.2021 before

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

ITA 314/NAG/2023[2013-14 (FY 2012-13, Q3)]Status: DisposedITAT Nagpur26 Feb 2024

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Ms. Neha Sharma, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 200ASection 201Section 250

section 200A of the Act, 1961 of various dates. The due date for filing appeal was 30 days from the Page 7 of 10 Bajaj Steel Industries Limited (13 appeals) [A] ITA.Nos.150 to 154, 284, 306 to 308, 314 to 317/NAG./2023 date of receipt of the impugned order. However, the impugned appeals were filed on 07.08.2021 before

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

ITA 308/NAG/2023[2016-17 (FY 2015-16, Q4)]Status: DisposedITAT Nagpur26 Feb 2024

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Ms. Neha Sharma, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 200ASection 201Section 250

section 200A of the Act, 1961 of various dates. The due date for filing appeal was 30 days from the Page 7 of 10 Bajaj Steel Industries Limited (13 appeals) [A] ITA.Nos.150 to 154, 284, 306 to 308, 314 to 317/NAG./2023 date of receipt of the impugned order. However, the impugned appeals were filed on 07.08.2021 before

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

ITA 306/NAG/2023[2013-14 (FY 20012-13, Q2)]Status: DisposedITAT Nagpur26 Feb 2024

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Ms. Neha Sharma, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 200ASection 201Section 250

section 200A of the Act, 1961 of various dates. The due date for filing appeal was 30 days from the Page 7 of 10 Bajaj Steel Industries Limited (13 appeals) [A] ITA.Nos.150 to 154, 284, 306 to 308, 314 to 317/NAG./2023 date of receipt of the impugned order. However, the impugned appeals were filed on 07.08.2021 before

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

ITA 284/NAG/2023[2008-09 (FY 2007-08, Q4)]Status: DisposedITAT Nagpur26 Feb 2024

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Ms. Neha Sharma, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 200ASection 201Section 250

section 200A of the Act, 1961 of various dates. The due date for filing appeal was 30 days from the Page 7 of 10 Bajaj Steel Industries Limited (13 appeals) [A] ITA.Nos.150 to 154, 284, 306 to 308, 314 to 317/NAG./2023 date of receipt of the impugned order. However, the impugned appeals were filed on 07.08.2021 before

BAJAJ STEEL INDUSTIES LTD.,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, TDS, GHAZIABAD

Appeals are dismissed

ITA 153/NAG/2023[2015-16]Status: DisposedITAT Nagpur26 Feb 2024AY 2015-16

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Ms. Neha Sharma, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 200ASection 201Section 250

section 200A of the Act, 1961 of various dates. The due date for filing appeal was 30 days from the Page 7 of 10 Bajaj Steel Industries Limited (13 appeals) [A] ITA.Nos.150 to 154, 284, 306 to 308, 314 to 317/NAG./2023 date of receipt of the impugned order. However, the impugned appeals were filed on 07.08.2021 before

BAJAJ STEEL INDUSTIES LTD.,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, TDS, GHAZIABAD

Appeals are dismissed

ITA 150/NAG/2023[2008-09]Status: DisposedITAT Nagpur26 Feb 2024AY 2008-09

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Ms. Neha Sharma, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 200ASection 201Section 250

section 200A of the Act, 1961 of various dates. The due date for filing appeal was 30 days from the Page 7 of 10 Bajaj Steel Industries Limited (13 appeals) [A] ITA.Nos.150 to 154, 284, 306 to 308, 314 to 317/NAG./2023 date of receipt of the impugned order. However, the impugned appeals were filed on 07.08.2021 before

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

ITA 307/NAG/2023[2014-15 (FY 2013-14, Q2)]Status: DisposedITAT Nagpur26 Feb 2024

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Ms. Neha Sharma, AdvocateFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 200ASection 201Section 250

section 200A of the Act, 1961 of various dates. The due date for filing appeal was 30 days from the Page 7 of 10 Bajaj Steel Industries Limited (13 appeals) [A] ITA.Nos.150 to 154, 284, 306 to 308, 314 to 317/NAG./2023 date of receipt of the impugned order. However, the impugned appeals were filed on 07.08.2021 before

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

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

151, thereby violating the principles of natural justice. The said procedural lapse vitiates the entire reassessment proceedings and renders the notice and consequential order bad in law and void ab initio." 05. Learned AO erred in making addition u/s. 69A though in order every where this addition is mentioned as "Unexplained Cash Credits". 06. Learned CIT (A) erred in dismissing

EKNATH SHANKARRAO KAWARKHE ,MAHARASHTRA vs. NGP-W-(102)(2), NAGPUR

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

ITA 410/NAG/2025[2014-2015]Status: DisposedITAT Nagpur14 Oct 2025AY 2014-2015

Bench: Shri Pavan Kumar Gadaleeknath Shankarrao Kawarkhe, 1, Jaipur, B.O. Washim -444507, ……………. Appellant Maharashtra, Pan-Cippk2836K V/S I T O Ward 10(2), Bsnl Rtc Building, ……………. Respondent Civil Lines,Nagpur-444000, Maharashtra.

For Appellant: Ms.Madhavi Joshi, A.RFor Respondent: Shri Surjit Kumar Saha, Sr.DR
Section 144Section 147Section 148Section 151Section 69A

151 from Addl./ Joint CIT and thus violating the law laid down by Honorable Supreme Court in the case of Chhugamal Rajpal v. SP Chaliha (1971) 79 ITR 603. 5. In the facts and circumstances of the case and in law, the learned Assessing Officer has erred in making addition of Rs 48,91,000/- as unexplained income

PRABODH SADASHIV SADAVARTEM(HUF),NAGPUR vs. I.T.O.(TDS) WARD -1(4), NAGPUR

In the result, the appeal of assessee is dismissed

ITA 547/NAG/2016[2006-07]Status: DisposedITAT Nagpur03 Aug 2023AY 2006-07

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Saket BhattadFor Respondent: Smt. Rashmi Mathur
Section 143(1)Section 147Section 148Section 54B

delay of 136 days is condoned. 8. The assessee raised two grounds of appeal amongst which the only issue emanates for our consideration is as to whether the CIT(A) justified in holding the reassessment proceedings u/s. 147 of the Act is valid under law in the facts and circumstances of the case. A.Y. 2006-07 9. We note that

SHRI PRABODH SADASHIV SADAVARTE (HUF), NAGPUR vs. INCOME TAX OFFICER,WARD-1(4),, NAGPUR

In the result, the appeal of assessee is dismissed

ITA 377/NAG/2016[2006-07]Status: DisposedITAT Nagpur03 Aug 2023AY 2006-07

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Saket BhattadFor Respondent: Smt. Rashmi Mathur
Section 143(1)Section 147Section 148Section 54B

delay of 136 days is condoned. 8. The assessee raised two grounds of appeal amongst which the only issue emanates for our consideration is as to whether the CIT(A) justified in holding the reassessment proceedings u/s. 147 of the Act is valid under law in the facts and circumstances of the case. A.Y. 2006-07 9. We note that

M/S MAHESHWARI COAL BENEFICATION& INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 110/NAG/2024[2011-12]Status: DisposedITAT Nagpur26 Dec 2024AY 2011-12

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

section 153A(1) read with „Expln-2‟; in absence of this, assessment made u/s153C would be invalid & is liable to be quashed; relied on Goldstone Cements Ltd (2023) (Gau HC); Fortune Vanijya (P) Ltd (2023) (Gau HC).” 40. In the appeal of the assessee bearing ITA No.111/Nag/ 2024, for the assessment year 2012-13 along with following additional ground

M/S MAHESHWARI COAL BENEFICATION& INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 109/NAG/2024[2010-11]Status: DisposedITAT Nagpur26 Dec 2024AY 2010-11

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

section 153A(1) read with „Expln-2‟; in absence of this, assessment made u/s153C would be invalid & is liable to be quashed; relied on Goldstone Cements Ltd (2023) (Gau HC); Fortune Vanijya (P) Ltd (2023) (Gau HC).” 40. In the appeal of the assessee bearing ITA No.111/Nag/ 2024, for the assessment year 2012-13 along with following additional ground