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10 results for “condonation of delay”+ Section 153(3)(ii)clear

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Key Topics

Section 153C85Section 153A25Section 80P(2)(d)9Section 2507Addition to Income7Section 143(2)5Limitation/Time-bar5Section 80P4Section 153

DY. C.I.T. CENTRAL CIR.-1(3), NAGPUR vs. M/S SPACEWOOD FURNISHERS PVT. LTD, NAGPUR

In the result, the appeal of the Department is dismissed and the C

ITA 619/NAG/2016[2008-09]Status: DisposedITAT Nagpur28 Apr 2022AY 2008-09

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year : 2008-09 The Dcit Vs. M/S. Spacewood Furnishers Pvt. Ltd. Central Circle 1(3) T-48, Midc, Hinga, Nagpur Nagpur Pan No.: Aaccs 4955 R Appellant Respondent

For Appellant: Shri Rachit Thakar (Adv.)For Respondent: Shri Piyush Kolhe (CIT-DR)
Section 132(1)Section 143(2)Section 143(3)Section 153Section 80I

condoned the delay as the grounds are purely legal and further those very grounds are already taken in appeals filed before us by the directors of the Assessee- Company in their individual appeal which has to be decided by us. Accordingly we have admitted the cross objection for our adjudication. 3. The facts of this case are that the Assessee

4
Deduction4
Section 80I3
Condonation of Delay3

GANESH MAHADEORAO THAWARE,NAGPUR vs. ITO, WARD 5(3), NAGPUR, NAGPUR

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

ITA 623/NAG/2024[2014-15]Status: DisposedITAT Nagpur25 Feb 2025AY 2014-15

Bench: Shri V. Durga Rao

For Appellant: Shri Kapil BahriFor Respondent: Shri Abhay Y. Marathe
Section 139(1)Section 144Section 144BSection 147Section 148Section 69A

3,65,19,694, under section under section 69A of the Act, which was added to the total income of the assessee. 5. On appeal, the assessee challenged the re–opening of assessment before the learned CIT(A) amongst other grounds as well. However, the learned CIT(A) set aside the assessment for fresh adjudication to the file

JALSAMPDA KARMCHARI SAHAKARI PATSANSTHA MARYADIT,WARDHA vs. ITO WARD 2 , WARDHA

In the result, Assessee’s appeal is partly allowed

ITA 300/NAG/2025[2017-18]Status: DisposedITAT Nagpur23 Sept 2025AY 2017-18

Bench: Shri Narender Kumar Choudhryjalsampda Karmchari Ito, Ward-2, Wardha. Sahakari Patsanstha Maryadit Wardha, 1, Dr. Vs. Adyalkar Bhavan, Arvi Road, Shivaji Square, Wardha-442001 Pan: Aaaaw 0478 R (Appellant) (Respondent)

For Appellant: Shri Naresh Jakhotia, Ld.CAFor Respondent: Shri Surjit Kumar Saha, Ld. Sr.DR
Section 250Section 80PSection 80P(2)(d)

153 days January- 2025 3 Health Issue of the President 1st Feb 2025 to 74 days of the Society 15th April 2025 4 Papers submissions to the 16th April 2025 to 20 days Consultant at Nagpur 5th May 2025 Total Days 301 days 4. Sufficient Cause for delay in filing the Appeal: Assessee hereby declare that there was no deliberate

M/S SHRIGOPAL RAMESHKUMAR SALES PVT. LTD ,NAGPUR vs. ASSISTANT COMISSIONER CENTRAL CIRCLE 1(3), NAGPUR

In the result, appeal filed by the assessee is allowed

ITA 53/NAG/2020[2015-16]Status: DisposedITAT Nagpur30 Dec 2024AY 2015-16

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

For Appellant: Shri Kapil HiraniFor Respondent: Shri Sandipkumar Salunke

condone the delay of 702 days in filing of the appeal and proceed to adjudicate the appeal on merits. 5. The sole dispute involved in this appeal relates to addition sustained by the learned CIT(A) amounting to ` 2,50,00,000, allegedly held to have been received by the assessee in cash. 6. The assessee is engaged

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 108/NAG/2024[2009-10]Status: DisposedITAT Nagpur26 Dec 2024AY 2009-10

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

153 C of the IT Act, 1961, to initiate assessment proceedings u/s 153C of the IT Act, 1961 for A.Ys 2011- 12 to 2013- 14.” – (Yadav Akash Bhaskar) Asstt. Commissioner of Income Tax Central Circle–1(1), Nagpur” 33. In view of the aforesaid discussion, we find that it is an admitted position that the consolidated satisfaction note was recorded

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

153 C of the IT Act, 1961, to initiate assessment proceedings u/s 153C of the IT Act, 1961 for A.Ys 2011- 12 to 2013- 14.” – (Yadav Akash Bhaskar) Asstt. Commissioner of Income Tax Central Circle–1(1), Nagpur” 33. In view of the aforesaid discussion, we find that it is an admitted position that the consolidated satisfaction note was recorded

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

153 C of the IT Act, 1961, to initiate assessment proceedings u/s 153C of the IT Act, 1961 for A.Ys 2011- 12 to 2013- 14.” – (Yadav Akash Bhaskar) Asstt. Commissioner of Income Tax Central Circle–1(1), Nagpur” 33. In view of the aforesaid discussion, we find that it is an admitted position that the consolidated satisfaction note was recorded

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 111/NAG/2024[2012-13]Status: DisposedITAT Nagpur26 Dec 2024AY 2012-13

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

153 C of the IT Act, 1961, to initiate assessment proceedings u/s 153C of the IT Act, 1961 for A.Ys 2011- 12 to 2013- 14.” – (Yadav Akash Bhaskar) Asstt. Commissioner of Income Tax Central Circle–1(1), Nagpur” 33. In view of the aforesaid discussion, we find that it is an admitted position that the consolidated satisfaction note was recorded

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 112/NAG/2024[2013-14]Status: DisposedITAT Nagpur26 Dec 2024AY 2013-14

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

153 C of the IT Act, 1961, to initiate assessment proceedings u/s 153C of the IT Act, 1961 for A.Ys 2011- 12 to 2013- 14.” – (Yadav Akash Bhaskar) Asstt. Commissioner of Income Tax Central Circle–1(1), Nagpur” 33. In view of the aforesaid discussion, we find that it is an admitted position that the consolidated satisfaction note was recorded

JAI KONDESHWAR NAGARI SAHAKARI BADNERAPAT SANSTHA MARYADIT ,AMRAVATI vs. INCOME TAX OFFICER, WARD 3, AMRAVATI, AMRAVATI

In the result, appeal of the Assessee is allowed in the aforesaid terms

ITA 275/NAG/2025[2022-2023]Status: DisposedITAT Nagpur24 Jun 2025AY 2022-2023

Bench: Shri Narender Kumar Choudhry

For Appellant: NoneFor Respondent: Shri Pankaj Kumar, Ld. Sr.DR
Section 2(19)Section 250Section 70Section 80PSection 80P(1)Section 80P(2)(d)Section 80P(4)

delay is condoned. 3. In the instant case, the CPC/A.O. vide intimation/order dated 16/01/2023 denied the deduction claimed by the assessee u/sec. 80P(2)(d) of the Act, therefore the assessee being aggrieved challenged the order of CPC/A.O. mentioned above, in the first appellate proceedings. However, in spite of affording two opportunities, made no compliance before the Ld. Commissioner