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95 results for “condonation of delay”+ Section 51clear

Sorted by relevance

Mumbai578Chennai498Delhi426Kolkata354Bangalore251Ahmedabad176Hyderabad167Jaipur156Karnataka144Pune126Chandigarh115Nagpur95Indore58Lucknow54Rajkot43Surat42Cuttack42Amritsar41Calcutta38Cochin36Raipur34Visakhapatnam22SC19Jodhpur13Telangana13Patna10Guwahati9Jabalpur8Allahabad6Varanasi6Orissa5Agra4Dehradun4Rajasthan4Panaji3Andhra Pradesh1Ranchi1

Key Topics

Section 153C85Section 201(1)46Section 143(3)39Section 153A37Section 26334Section 20132Section 25028Section 194A28Limitation/Time-bar

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

MAYUR KHARA,YAVATMAL vs. PRINCIPAL COMMISSIONER OF INCOME TAX-2, NAGPUR

In the result, Both the appeals of above mentioned assessee’s are allowed

Showing 1–20 of 95 · Page 1 of 5

23
Condonation of Delay23
TDS20
Addition to Income19
ITA 64/NAG/2021[2016-17]Status: DisposedITAT Nagpur28 Jun 2022AY 2016-17

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year: 2016-17 Shri Mayur Khara Vs. The Pcit Datta Chowk Nagpur-2 Yavatmalm 445 001 (Maharastra) Pan No.:Abwpk 8869 N Appellant Respondent Assessment Year: 2016-17 Shri Amit Khara Vs. The Pcit Datta Chowk Nagpur-2 Yavatmalm 445 001 (Maharastra) Pan No.:Abwpk 8868 P Appellant Respondent Assessee By: Shri Mahavir Atal, Ca Revenue By :Shri Piyush Kolhe (Cit-Dr) Date Of Hearing: 28/04/2022 Date Of Pronouncement: 28 /06 /2022 Order Per: Sandeep Gosain, J.M. Both These Appeals Have Been Filed By The Above Mentioned Assessees Against Two Different Orders Passed U/S 263 Of The Act By The Ld. Pr.Cit, Nagpur- 2 Dated 17-02-2017 & 16-02-20217 For The Assessment Year 2016-17 Respectively. The Grounds Of Raised By The Above Mentioned Assessees Are As Under:-

For Appellant: Shri Mahavir Atal, CAFor Respondent: Shri Piyush Kolhe (CIT-DR)
Section 143(3)Section 263

51 CCH 0473 (Del-Trib) wherein, the Delhi Bench, 36 Shri Mayur Khara vs Pr. CIT-2, Nagpur while relying upon the judgment of the Hon'ble Delhi High Court in the case of Pr. CIT v. Delhi Airport Metro Express (P) Ltd. (ITA No. 705/2017) (Del- HC) has held that Explanation 2 cannot be stated to have overridden

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

SUDAM KISANRAO WANI,NAGPUR vs. ITO WARD 3(1), NAGPUR

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

ITA 460/NAG/2025[2019-20]Status: DisposedITAT Nagpur10 Oct 2025AY 2019-20

Bench: Shri Pavan Kumar Gadalesudam Kisanrao Wani, Plot No.86A, Vitthal Nagar–Ii Hudkeshwar, Maiginagar ……………. Appellant Nagpur -440 034, Maharashtra. Pan- Aaypw9239K V/S Income Tax Officer ……………. Respondent Ward–3(1), Nagpur Assessee By: Shri.Naresh Jakhotia.A.R. Revenue By : Shri.Surjit Kumar Saha.Sr.Dr

For Appellant: Shri.Naresh Jakhotia.A.RFor Respondent: Shri.Surjit Kumar Saha.Sr.DR
Section 144Section 148Section 69

section 144 of the Act and made addition of fixed deposits as unexplained investments u/sec 69 of the Act Rs.20,03,100/- and similarly interest income of Rs.1,25,251/- under the income from other sources and assessed the total income of Rs.24,51,811/- and passed the order u/sec 147 r.w.s. 144 of the Act dated 15/01/2024. Aggrieved

SANJAY MOTIRAMJI MULEY,NAGPUR vs. ITO WARD (4)(3), NAGPUR

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

ITA 4/NAG/2025[2008-09]Status: DisposedITAT Nagpur07 Oct 2025AY 2008-09

Bench: Shri Pavan Kumar Gadalesanjay Motiramji Muley, Ward No.7, Mahajan Pura ……………. Appellant Bhandara Road, Pardi Nagpur 440008. Pan – Akdpm6463G V/S Income Tax Officer ……………. Respondent Ward–4(4), Nagpur Assessee By : Ms. Alfiya Rozie.Ar Revenue By :Shri Surjit Kumar Saha.Sr.Dr

For Appellant: Ms. Alfiya Rozie.ARFor Respondent: Shri Surjit Kumar Saha.Sr.DR
Section 142(1)Section 143(2)Section 144Section 147Section 148Section 50C

51,400/- and passed the assessment order dated 11/12/2012, under section 144 r/w section 147 of the Act. Aggrieved by the order, the assessee filed appeal before the learned CIT(A). 5. In appellate proceedings, notices were issued to the assessee, but there was no proper compliance. Further, the learned CIT(A) found that 3 Sanjay Motiramji Muley ITA no.4/Nag

ASHA VINOD TATTE,AMRAVATI vs. INCOME TAX OFFICER, WARD-1, AMRAVATI

In the result, appeal filed by the assessee is allowed

ITA 5/NAG/2024[2019-20]Status: DisposedITAT Nagpur01 Oct 2024AY 2019-20

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

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Abhay Y. Marathe
Section 139Section 2(14)Section 269Section 269SSection 271Section 271DSection 273B

condonation of delay is thus unjustified and unwarranted. 4. Order imposing penalty u/s 271D of I.T. Act 1961 is illegal, invalid and bad in law in the absence of any satisfaction in the assessment proceedings in the case of assessee. 5. In levy of penalty u/s 271D on amount of Rs.6,51,000/- includes Rs.6,00,000/- paid by cheque

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE-51(1), NAGPUR

Appeals are partly allowed/allowed for statistical purposes in above terms

ITA 359/NAG/2022[2014-15]Status: DisposedITAT Nagpur28 Sept 2023AY 2014-15

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Nitesh Agrawal, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 194ASection 201Section 201(1)Section 250

51(1), 5. 363/NAG./2022 2014-15 Bank of India, Kalamna Branch 6. 364/NAG./2022 2014-15 Bank of India, Mowar Branch Aayakar 7. 365/NAG./2022 2014-15 Bank of India, Kadbichowk Branch 8. 366/NAG./2022 2014-15 Bank of India, Takalghat Bhawvan, Civil Branch 9. 386/NAG./2022 2013-14 Bank of India, Hudkeshwar Branch Lines, Nagpur 10. 387/NAG./2022

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE-51(1), NAGPUR

Appeals are partly allowed/allowed for statistical purposes in above terms

ITA 389/NAG/2022[2013-14]Status: DisposedITAT Nagpur28 Sept 2023AY 2013-14

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Nitesh Agrawal, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 194ASection 201Section 201(1)Section 250

51(1), 5. 363/NAG./2022 2014-15 Bank of India, Kalamna Branch 6. 364/NAG./2022 2014-15 Bank of India, Mowar Branch Aayakar 7. 365/NAG./2022 2014-15 Bank of India, Kadbichowk Branch 8. 366/NAG./2022 2014-15 Bank of India, Takalghat Bhawvan, Civil Branch 9. 386/NAG./2022 2013-14 Bank of India, Hudkeshwar Branch Lines, Nagpur 10. 387/NAG./2022

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISISONER OF INCOME TAX, TDS, CIRICLE-51(10, NAGPUR

Appeals are partly allowed/allowed for statistical purposes in above terms

ITA 388/NAG/2022[2013-14]Status: DisposedITAT Nagpur28 Sept 2023AY 2013-14

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Nitesh Agrawal, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 194ASection 201Section 201(1)Section 250

51(1), 5. 363/NAG./2022 2014-15 Bank of India, Kalamna Branch 6. 364/NAG./2022 2014-15 Bank of India, Mowar Branch Aayakar 7. 365/NAG./2022 2014-15 Bank of India, Kadbichowk Branch 8. 366/NAG./2022 2014-15 Bank of India, Takalghat Bhawvan, Civil Branch 9. 386/NAG./2022 2013-14 Bank of India, Hudkeshwar Branch Lines, Nagpur 10. 387/NAG./2022

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE-51(1), NAGPUR

Appeals are partly allowed/allowed for statistical purposes in above terms

ITA 364/NAG/2022[2014-15]Status: DisposedITAT Nagpur28 Sept 2023AY 2014-15

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Nitesh Agrawal, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 194ASection 201Section 201(1)Section 250

51(1), 5. 363/NAG./2022 2014-15 Bank of India, Kalamna Branch 6. 364/NAG./2022 2014-15 Bank of India, Mowar Branch Aayakar 7. 365/NAG./2022 2014-15 Bank of India, Kadbichowk Branch 8. 366/NAG./2022 2014-15 Bank of India, Takalghat Bhawvan, Civil Branch 9. 386/NAG./2022 2013-14 Bank of India, Hudkeshwar Branch Lines, Nagpur 10. 387/NAG./2022

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCEL-51(1), NAGPUR

Appeals are partly allowed/allowed for statistical purposes in above terms

ITA 386/NAG/2022[2013-14]Status: DisposedITAT Nagpur28 Sept 2023AY 2013-14

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Nitesh Agrawal, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 194ASection 201Section 201(1)Section 250

51(1), 5. 363/NAG./2022 2014-15 Bank of India, Kalamna Branch 6. 364/NAG./2022 2014-15 Bank of India, Mowar Branch Aayakar 7. 365/NAG./2022 2014-15 Bank of India, Kadbichowk Branch 8. 366/NAG./2022 2014-15 Bank of India, Takalghat Bhawvan, Civil Branch 9. 386/NAG./2022 2013-14 Bank of India, Hudkeshwar Branch Lines, Nagpur 10. 387/NAG./2022

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCEL-51(1), NAGPUR

Appeals are partly allowed/allowed for statistical purposes in above terms

ITA 391/NAG/2022[2013-14]Status: DisposedITAT Nagpur28 Sept 2023AY 2013-14

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Nitesh Agrawal, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 194ASection 201Section 201(1)Section 250

51(1), 5. 363/NAG./2022 2014-15 Bank of India, Kalamna Branch 6. 364/NAG./2022 2014-15 Bank of India, Mowar Branch Aayakar 7. 365/NAG./2022 2014-15 Bank of India, Kadbichowk Branch 8. 366/NAG./2022 2014-15 Bank of India, Takalghat Bhawvan, Civil Branch 9. 386/NAG./2022 2013-14 Bank of India, Hudkeshwar Branch Lines, Nagpur 10. 387/NAG./2022

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE-51(1), NAGPUR

Appeals are partly allowed/allowed for statistical purposes in above terms

ITA 360/NAG/2022[2014-15]Status: DisposedITAT Nagpur28 Sept 2023AY 2014-15

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Nitesh Agrawal, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 194ASection 201Section 201(1)Section 250

51(1), 5. 363/NAG./2022 2014-15 Bank of India, Kalamna Branch 6. 364/NAG./2022 2014-15 Bank of India, Mowar Branch Aayakar 7. 365/NAG./2022 2014-15 Bank of India, Kadbichowk Branch 8. 366/NAG./2022 2014-15 Bank of India, Takalghat Bhawvan, Civil Branch 9. 386/NAG./2022 2013-14 Bank of India, Hudkeshwar Branch Lines, Nagpur 10. 387/NAG./2022

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE-51(1), NAGPUR

Appeals are partly allowed/allowed for statistical purposes in above terms

ITA 366/NAG/2022[2014-15]Status: DisposedITAT Nagpur28 Sept 2023AY 2014-15

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Nitesh Agrawal, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 194ASection 201Section 201(1)Section 250

51(1), 5. 363/NAG./2022 2014-15 Bank of India, Kalamna Branch 6. 364/NAG./2022 2014-15 Bank of India, Mowar Branch Aayakar 7. 365/NAG./2022 2014-15 Bank of India, Kadbichowk Branch 8. 366/NAG./2022 2014-15 Bank of India, Takalghat Bhawvan, Civil Branch 9. 386/NAG./2022 2013-14 Bank of India, Hudkeshwar Branch Lines, Nagpur 10. 387/NAG./2022

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCEL-51(1), NAGPUR

Appeals are partly allowed/allowed for statistical purposes in above terms

ITA 392/NAG/2022[2012-13]Status: DisposedITAT Nagpur28 Sept 2023AY 2012-13

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Nitesh Agrawal, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 194ASection 201Section 201(1)Section 250

51(1), 5. 363/NAG./2022 2014-15 Bank of India, Kalamna Branch 6. 364/NAG./2022 2014-15 Bank of India, Mowar Branch Aayakar 7. 365/NAG./2022 2014-15 Bank of India, Kadbichowk Branch 8. 366/NAG./2022 2014-15 Bank of India, Takalghat Bhawvan, Civil Branch 9. 386/NAG./2022 2013-14 Bank of India, Hudkeshwar Branch Lines, Nagpur 10. 387/NAG./2022

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE-51(1), NAGPUR

Appeals are partly allowed/allowed for statistical purposes in above terms

ITA 365/NAG/2022[2014-15]Status: DisposedITAT Nagpur28 Sept 2023AY 2014-15

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Nitesh Agrawal, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 194ASection 201Section 201(1)Section 250

51(1), 5. 363/NAG./2022 2014-15 Bank of India, Kalamna Branch 6. 364/NAG./2022 2014-15 Bank of India, Mowar Branch Aayakar 7. 365/NAG./2022 2014-15 Bank of India, Kadbichowk Branch 8. 366/NAG./2022 2014-15 Bank of India, Takalghat Bhawvan, Civil Branch 9. 386/NAG./2022 2013-14 Bank of India, Hudkeshwar Branch Lines, Nagpur 10. 387/NAG./2022

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE-51(1), NAGPUR

Appeals are partly allowed/allowed for statistical purposes in above terms

ITA 362/NAG/2022[2014-15]Status: DisposedITAT Nagpur28 Sept 2023AY 2014-15

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Nitesh Agrawal, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 194ASection 201Section 201(1)Section 250

51(1), 5. 363/NAG./2022 2014-15 Bank of India, Kalamna Branch 6. 364/NAG./2022 2014-15 Bank of India, Mowar Branch Aayakar 7. 365/NAG./2022 2014-15 Bank of India, Kadbichowk Branch 8. 366/NAG./2022 2014-15 Bank of India, Takalghat Bhawvan, Civil Branch 9. 386/NAG./2022 2013-14 Bank of India, Hudkeshwar Branch Lines, Nagpur 10. 387/NAG./2022

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE-51(1), NAGPUR

Appeals are partly allowed/allowed for statistical purposes in above terms

ITA 363/NAG/2022[2014-15]Status: DisposedITAT Nagpur28 Sept 2023AY 2014-15

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Nitesh Agrawal, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 194ASection 201Section 201(1)Section 250

51(1), 5. 363/NAG./2022 2014-15 Bank of India, Kalamna Branch 6. 364/NAG./2022 2014-15 Bank of India, Mowar Branch Aayakar 7. 365/NAG./2022 2014-15 Bank of India, Kadbichowk Branch 8. 366/NAG./2022 2014-15 Bank of India, Takalghat Bhawvan, Civil Branch 9. 386/NAG./2022 2013-14 Bank of India, Hudkeshwar Branch Lines, Nagpur 10. 387/NAG./2022

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE-51(1), NAGPUR

Appeals are partly allowed/allowed for statistical purposes in above terms

ITA 361/NAG/2022[2014-15]Status: DisposedITAT Nagpur28 Sept 2023AY 2014-15

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Nitesh Agrawal, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 194ASection 201Section 201(1)Section 250

51(1), 5. 363/NAG./2022 2014-15 Bank of India, Kalamna Branch 6. 364/NAG./2022 2014-15 Bank of India, Mowar Branch Aayakar 7. 365/NAG./2022 2014-15 Bank of India, Kadbichowk Branch 8. 366/NAG./2022 2014-15 Bank of India, Takalghat Bhawvan, Civil Branch 9. 386/NAG./2022 2013-14 Bank of India, Hudkeshwar Branch Lines, Nagpur 10. 387/NAG./2022