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109 results for “condonation of delay”+ Section 154clear

Sorted by relevance

Patna471Mumbai439Delhi423Chennai356Bangalore253Pune239Kolkata170Karnataka131Ahmedabad110Nagpur109Hyderabad106Chandigarh93Jaipur89Surat59Amritsar50Indore49Lucknow45Visakhapatnam44Cochin42Calcutta37Raipur28Rajkot21Cuttack20Agra19Jodhpur12Guwahati10SC9Jabalpur9Panaji6Ranchi5Telangana4Varanasi4Allahabad2Dehradun2Andhra Pradesh1Rajasthan1Orissa1

Key Topics

Section 200A140Section 234E73Section 15438TDS36Rectification u/s 15436Section 143(3)29Section 6829Section 25027Condonation of Delay19

GURPALSINGH CHANANSINGH NAGRA,AKOLA vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGLORE

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

ITA 206/NAG/2023[2017-18]Status: DisposedITAT Nagpur06 May 2024AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy

For Appellant: Shri S.G. GandhiFor Respondent: Shri Abhay Y. Marathe
Section 143(1)

condone the delay in filing the present appeal and proceed to dispose off the appeal on merits. However, a cost of ` 5,000, is levied upon the assessee for the delay in filing the petition, which should be paid to the account of The Nagpur High Court Legal Service Committee. In all fairness, the learned Counsel for the assessee agreed

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

Appeals are dismissed

Showing 1–20 of 109 · Page 1 of 6

Section 200A(1)15
Deduction15
Section 143(1)13
ITA 152/NAG/2023[2014-15]Status: Disposed
ITAT Nagpur
26 Feb 2024
AY 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

condonation of delay and the fact that, the assessee was diligent in pursuing an alternate remedy (i.e rectification) before the learned AO which was considered efficacious, considering the facts of the case. The learned AO did not appreciate documentary evidence filed. Page 2 of 10 Bajaj Steel Industries Limited (13 appeals) [A] ITA.Nos.150 to 154

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

condonation of delay and the fact that, the assessee was diligent in pursuing an alternate remedy (i.e rectification) before the learned AO which was considered efficacious, considering the facts of the case. The learned AO did not appreciate documentary evidence filed. Page 2 of 10 Bajaj Steel Industries Limited (13 appeals) [A] ITA.Nos.150 to 154

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

condonation of delay and the fact that, the assessee was diligent in pursuing an alternate remedy (i.e rectification) before the learned AO which was considered efficacious, considering the facts of the case. The learned AO did not appreciate documentary evidence filed. Page 2 of 10 Bajaj Steel Industries Limited (13 appeals) [A] ITA.Nos.150 to 154

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

condonation of delay and the fact that, the assessee was diligent in pursuing an alternate remedy (i.e rectification) before the learned AO which was considered efficacious, considering the facts of the case. The learned AO did not appreciate documentary evidence filed. Page 2 of 10 Bajaj Steel Industries Limited (13 appeals) [A] ITA.Nos.150 to 154

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

condonation of delay and the fact that, the assessee was diligent in pursuing an alternate remedy (i.e rectification) before the learned AO which was considered efficacious, considering the facts of the case. The learned AO did not appreciate documentary evidence filed. Page 2 of 10 Bajaj Steel Industries Limited (13 appeals) [A] ITA.Nos.150 to 154

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

condonation of delay and the fact that, the assessee was diligent in pursuing an alternate remedy (i.e rectification) before the learned AO which was considered efficacious, considering the facts of the case. The learned AO did not appreciate documentary evidence filed. Page 2 of 10 Bajaj Steel Industries Limited (13 appeals) [A] ITA.Nos.150 to 154

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

condonation of delay and the fact that, the assessee was diligent in pursuing an alternate remedy (i.e rectification) before the learned AO which was considered efficacious, considering the facts of the case. The learned AO did not appreciate documentary evidence filed. Page 2 of 10 Bajaj Steel Industries Limited (13 appeals) [A] ITA.Nos.150 to 154

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

condonation of delay and the fact that, the assessee was diligent in pursuing an alternate remedy (i.e rectification) before the learned AO which was considered efficacious, considering the facts of the case. The learned AO did not appreciate documentary evidence filed. Page 2 of 10 Bajaj Steel Industries Limited (13 appeals) [A] ITA.Nos.150 to 154

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

condonation of delay and the fact that, the assessee was diligent in pursuing an alternate remedy (i.e rectification) before the learned AO which was considered efficacious, considering the facts of the case. The learned AO did not appreciate documentary evidence filed. Page 2 of 10 Bajaj Steel Industries Limited (13 appeals) [A] ITA.Nos.150 to 154

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

condonation of delay and the fact that, the assessee was diligent in pursuing an alternate remedy (i.e rectification) before the learned AO which was considered efficacious, considering the facts of the case. The learned AO did not appreciate documentary evidence filed. Page 2 of 10 Bajaj Steel Industries Limited (13 appeals) [A] ITA.Nos.150 to 154

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

condonation of delay and the fact that, the assessee was diligent in pursuing an alternate remedy (i.e rectification) before the learned AO which was considered efficacious, considering the facts of the case. The learned AO did not appreciate documentary evidence filed. Page 2 of 10 Bajaj Steel Industries Limited (13 appeals) [A] ITA.Nos.150 to 154

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

condonation of delay and the fact that, the assessee was diligent in pursuing an alternate remedy (i.e rectification) before the learned AO which was considered efficacious, considering the facts of the case. The learned AO did not appreciate documentary evidence filed. Page 2 of 10 Bajaj Steel Industries Limited (13 appeals) [A] ITA.Nos.150 to 154

SAINATH VIDYALAYA,MAKKEPALLI vs. ITO, TDS WARD-52(3), CHANDRAPUR

In the result, both the appeals of the assessee are allowed

ITA 241/NAG/2024[2013-14]Status: DisposedITAT Nagpur05 Feb 2025AY 2013-14

Bench: Shri V. Durga Rao

For Appellant: Shri Mohd. Lakkadsha, C.AFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 154Section 200ASection 200A(1)Section 234E

section 154 of the Act. The CIT(A) had noted that rectification application was filed in February, 2018 which was rejected by CPC on the same day. The CIT(A) was of the view that there was no merit in condonation of delay

INCOME TAX OFFICER (EXEMPTION) - 4, NAGPUR vs. DEENDAYAL SEVA PRATISHTHAN, YAVATMAL

In the result, appeal by the Revenue stands dismissed

ITA 572/NAG/2024[2021-22]Status: DisposedITAT Nagpur21 Mar 2025AY 2021-22

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

For Appellant: Shri Kishore B. PhadkeFor Respondent: Shri Abhay Y. Marathe
Section 11Section 12Section 138

condone the delay and take on record the written statement is hereby quashed and set aside. It is directed that the written statement, already filed, be taken on record and the same be considered in accordance with law. It is reported that an interim injunction application is pending before the learned Trial Court since long. We direct the learned Trial

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

P.N.DEWALKAR CONSTRUCTION ,NAGPUR vs. ACIT, CPC, TDS, GHAZIABAD

Appeals are allowed

ITA 238/NAG/2019[2013-14 Quarter3 ]Status: DisposedITAT Nagpur14 Oct 2022

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Shri Sanjay Takkar – (
Section 154Section 200ASection 200A(1)Section 234E

section 154 of the Act. The CIT(A) had noted that rectification application was filed in February, 2018 which was rejected by CPC on the same day. The CIT(A) was of the view that there was no merit in condonation of delay

ANIL LADHARAM HASSIJA,GONDIA vs. INCOME TAX OFFICER TDS WARD 2 (4) , BHANDARA

Appeals are allowed

ITA 37/NAG/2020[2014-15]Status: DisposedITAT Nagpur14 Oct 2022AY 2014-15

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Shri Sanjay Takkar – (
Section 154Section 200ASection 200A(1)Section 234E

section 154 of the Act. The CIT(A) had noted that rectification application was filed in February, 2018 which was rejected by CPC on the same day. The CIT(A) was of the view that there was no merit in condonation of delay

BLOCK DEVELOPMENT OFFICER ,AKOLA vs. INCOME TAX OFFICER (TDS) WARD 1(2) , AKOLA

Appeals are allowed

ITA 405/NAG/2017[2014-2015]Status: DisposedITAT Nagpur14 Oct 2022AY 2014-2015

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Shri Sanjay Takkar – (
Section 154Section 200ASection 200A(1)Section 234E

section 154 of the Act. The CIT(A) had noted that rectification application was filed in February, 2018 which was rejected by CPC on the same day. The CIT(A) was of the view that there was no merit in condonation of delay

BLOCK DEVELOPMENT OFFICER ,AKOLA vs. INCOME TAX OFFICER (TDS) WARD 1(2) , AKOLA

Appeals are allowed

ITA 406/NAG/2017[2015-2016]Status: DisposedITAT Nagpur14 Oct 2022AY 2015-2016

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Shri Sanjay Takkar – (
Section 154Section 200ASection 200A(1)Section 234E

section 154 of the Act. The CIT(A) had noted that rectification application was filed in February, 2018 which was rejected by CPC on the same day. The CIT(A) was of the view that there was no merit in condonation of delay