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106 results for “condonation of delay”+ Section 50clear

Sorted by relevance

Mumbai886Chennai802Delhi696Kolkata528Bangalore343Ahmedabad280Hyderabad280Jaipur234Pune205Chandigarh184Karnataka183Surat149Nagpur106Amritsar91Visakhapatnam85Indore84Raipur81Lucknow80Rajkot78Calcutta45Cuttack40Patna36Cochin35SC26Telangana23Jodhpur19Agra18Varanasi17Panaji14Guwahati13Allahabad12Jabalpur12Dehradun7Orissa5Rajasthan5Ranchi4Himachal Pradesh2A.K. SIKRI ROHINTON FALI NARIMAN1A.K. SIKRI N.V. RAMANA1Andhra Pradesh1Punjab & Haryana1

Key Topics

Section 153C87Section 143(3)43Section 26340Section 153A38Section 6831Section 234E30Addition to Income25Section 25021Condonation of Delay

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

SHUBHLAXMI LAND DEVELOPERS,NAGPUR vs. INCOME TAX OFFICER WARD 4(5), NAGPUR

In the result, appeal filed by the assessee is allowed

Showing 1–20 of 106 · Page 1 of 6

19
TDS14
Section 14810
Limitation/Time-bar10
ITA 362/NAG/2023[2015-16]Status: DisposedITAT Nagpur20 Sept 2024AY 2015-16

Bench: Shri V. Durga Rao

For Appellant: Shri Nilesh Shriram ToshniwalFor Respondent: Shri Abhay Y. Marathe
Section 250Section 43C

condone the delay of 52 days in filing the present appeal and admit the same for adjudication on merit. 5. In its appeal, the assessee has raised following grounds:– “1 On the basis of section 43CA of the Income Tax Act 1961 and the facts of the case, the Honourable Commissioner of Income Tax (Appeals), has passed the order

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

TAJSHREE AUTOWHEELS PRIVATE LIMITED,NAGPUR vs. ACIT CIRCLE-4, NAGPUR

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

ITA 400/NAG/2024[2014-15]Status: DisposedITAT Nagpur04 Mar 2025AY 2014-15

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

For Appellant: Shri Madhav VichoreFor Respondent: Shri Abhay Y. Marathe
Section 56(2)Section 56(2)(viib)

condone the delay of 446 days in filing the present appeal and admit the same for adjudication on merit. 5. Facts in Brief:– The assessee is a Private Limited Company engaged in the business of Automobiles and Auto Parts. During the year under consideration, the assessee–company allotted addition 2,00,000 shares for a premium of ` 40, per share

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 of ` 4,50

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 of ` 4,50

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 of ` 4,50

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 of ` 4,50

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 of ` 4,50

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 of ` 4,50

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 of ` 4,50

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

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

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

ITA 216/NAG/2019[2015-16 Q1-26Q]Status: DisposedITAT Nagpur31 Jan 2020

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

Section 234E

50-72 276/NAG/2019 M/s. Vishwas Power ACIT, 2013-14 Q2 24Q To Engineering Services CPC-TDS, 2013-14 Q3 24Q 298/NAG/2019 Pvt. Ltd., Ghaziabad 2013-14 Q4 24Q K-5, MIDC, Wardha 2013-14 Q2 26Q Road, 2013-14 Q3 26Q Butibori – 441108 2013-14 Q4 26Q 2014-15 Q1 24Q PAN: AAACV5175E

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

ITA 215/NAG/2019[2014-15 Q-4 - 26Q]Status: DisposedITAT Nagpur31 Jan 2020

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

Section 234E

50-72 276/NAG/2019 M/s. Vishwas Power ACIT, 2013-14 Q2 24Q To Engineering Services CPC-TDS, 2013-14 Q3 24Q 298/NAG/2019 Pvt. Ltd., Ghaziabad 2013-14 Q4 24Q K-5, MIDC, Wardha 2013-14 Q2 26Q Road, 2013-14 Q3 26Q Butibori – 441108 2013-14 Q4 26Q 2014-15 Q1 24Q PAN: AAACV5175E

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

ITA 217/NAG/2019[2015-16 Q2-26Q]Status: DisposedITAT Nagpur31 Jan 2020

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

Section 234E

50-72 276/NAG/2019 M/s. Vishwas Power ACIT, 2013-14 Q2 24Q To Engineering Services CPC-TDS, 2013-14 Q3 24Q 298/NAG/2019 Pvt. Ltd., Ghaziabad 2013-14 Q4 24Q K-5, MIDC, Wardha 2013-14 Q2 26Q Road, 2013-14 Q3 26Q Butibori – 441108 2013-14 Q4 26Q 2014-15 Q1 24Q PAN: AAACV5175E

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

ITA 211/NAG/2019[2013-14 Q4-(26Q)]Status: DisposedITAT Nagpur31 Jan 2020

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

Section 234E

50-72 276/NAG/2019 M/s. Vishwas Power ACIT, 2013-14 Q2 24Q To Engineering Services CPC-TDS, 2013-14 Q3 24Q 298/NAG/2019 Pvt. Ltd., Ghaziabad 2013-14 Q4 24Q K-5, MIDC, Wardha 2013-14 Q2 26Q Road, 2013-14 Q3 26Q Butibori – 441108 2013-14 Q4 26Q 2014-15 Q1 24Q PAN: AAACV5175E

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

ITA 210/NAG/2019[2013-14 Q3-26Q]Status: DisposedITAT Nagpur31 Jan 2020

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

Section 234E

50-72 276/NAG/2019 M/s. Vishwas Power ACIT, 2013-14 Q2 24Q To Engineering Services CPC-TDS, 2013-14 Q3 24Q 298/NAG/2019 Pvt. Ltd., Ghaziabad 2013-14 Q4 24Q K-5, MIDC, Wardha 2013-14 Q2 26Q Road, 2013-14 Q3 26Q Butibori – 441108 2013-14 Q4 26Q 2014-15 Q1 24Q PAN: AAACV5175E

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

ITA 214/NAG/2019[2014-15 Q-3-26Q]Status: DisposedITAT Nagpur31 Jan 2020

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

Section 234E

50-72 276/NAG/2019 M/s. Vishwas Power ACIT, 2013-14 Q2 24Q To Engineering Services CPC-TDS, 2013-14 Q3 24Q 298/NAG/2019 Pvt. Ltd., Ghaziabad 2013-14 Q4 24Q K-5, MIDC, Wardha 2013-14 Q2 26Q Road, 2013-14 Q3 26Q Butibori – 441108 2013-14 Q4 26Q 2014-15 Q1 24Q PAN: AAACV5175E

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

ITA 212/NAG/2019[2014-15 Q1-26Q]Status: DisposedITAT Nagpur31 Jan 2020

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

Section 234E

50-72 276/NAG/2019 M/s. Vishwas Power ACIT, 2013-14 Q2 24Q To Engineering Services CPC-TDS, 2013-14 Q3 24Q 298/NAG/2019 Pvt. Ltd., Ghaziabad 2013-14 Q4 24Q K-5, MIDC, Wardha 2013-14 Q2 26Q Road, 2013-14 Q3 26Q Butibori – 441108 2013-14 Q4 26Q 2014-15 Q1 24Q PAN: AAACV5175E