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84 results for “condonation of delay”+ Section 56(2)clear

Sorted by relevance

Chennai624Mumbai515Delhi456Kolkata314Bangalore260Ahmedabad202Hyderabad185Jaipur170Pune149Karnataka144Chandigarh128Nagpur84Visakhapatnam67Lucknow62Indore58Surat54Cochin54Amritsar50Calcutta48Rajkot38Panaji37Raipur26Cuttack23Patna18SC17Guwahati16Varanasi13Telangana12Jabalpur12Allahabad9Jodhpur7Dehradun6Agra6Orissa2Punjab & Haryana2Rajasthan1Andhra Pradesh1Himachal Pradesh1A.K. SIKRI N.V. RAMANA1

Key Topics

Section 153C85Section 153A38Section 143(3)35Section 26330Addition to Income27Section 12A26Section 6825Section 25020Condonation of Delay

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)

section 56(2)(viib) of Income Tax Act, 1961. 2) The impugned order dated 15/02/2023 was served upon the appellant on 15/02/2023. The limitation for filling appeal is 60days, which expired on 16/04/2023. The appeal is filed on 05/07/2024 and as such a delay of 446days has occurred in filling of the appeal. Reason for late filing of Appeal

SOHAN HEALTHCARE PVT. LTD,YAVATMAL vs. ADIT, CPC, BANGALORE

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

Showing 1–20 of 84 · Page 1 of 5

17
Section 80P(2)(a)15
Limitation/Time-bar9
Exemption9
ITA 151/NAG/2021[2018-19]Status: DisposedITAT Nagpur26 Apr 2022AY 2018-19

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

56. ITA no.146/Nag./2021A.Y. 2019–20 05.10.2021 143(1) 2. At the outset, the Registry has pointed out that the appeals are time barred, the details of which are given above. We also find that assessee has filed a delay condonation application explaining the fact that due to COVID-19 pandemic, lockdown was imposed from 24th March

NARESH JAMPRASAD TIWARI,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

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

ITA 163/NAG/2021[2018-19]Status: DisposedITAT Nagpur26 Apr 2022AY 2018-19

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

56. ITA no.146/Nag./2021A.Y. 2019–20 05.10.2021 143(1) 2. At the outset, the Registry has pointed out that the appeals are time barred, the details of which are given above. We also find that assessee has filed a delay condonation application explaining the fact that due to COVID-19 pandemic, lockdown was imposed from 24th March

RAMASARYE YADEO ,NAGPUR vs. ASSISTANT DIRECTOR OF INCOME TAX, BANGALORE

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

ITA 164/NAG/2021[2019-2020]Status: DisposedITAT Nagpur26 Apr 2022AY 2019-2020

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

56. ITA no.146/Nag./2021A.Y. 2019–20 05.10.2021 143(1) 2. At the outset, the Registry has pointed out that the appeals are time barred, the details of which are given above. We also find that assessee has filed a delay condonation application explaining the fact that due to COVID-19 pandemic, lockdown was imposed from 24th March

MAHAVIR COAL WASHIERS PVT. LTD,NAGPUR vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGLORE

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

ITA 150/NAG/2021[2019-20]Status: DisposedITAT Nagpur26 Apr 2022AY 2019-20

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

56. ITA no.146/Nag./2021A.Y. 2019–20 05.10.2021 143(1) 2. At the outset, the Registry has pointed out that the appeals are time barred, the details of which are given above. We also find that assessee has filed a delay condonation application explaining the fact that due to COVID-19 pandemic, lockdown was imposed from 24th March

PRADEEP KUNDU,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGLORE

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

ITA 122/NAG/2021[2018-19]Status: DisposedITAT Nagpur26 Apr 2022AY 2018-19

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

56. ITA no.146/Nag./2021A.Y. 2019–20 05.10.2021 143(1) 2. At the outset, the Registry has pointed out that the appeals are time barred, the details of which are given above. We also find that assessee has filed a delay condonation application explaining the fact that due to COVID-19 pandemic, lockdown was imposed from 24th March

STELLAR REFRACTORIES PVT. LTD,NAGPUR vs. THE ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGALORE

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

ITA 165/NAG/2021[2019-20]Status: DisposedITAT Nagpur26 Apr 2022AY 2019-20

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

56. ITA no.146/Nag./2021A.Y. 2019–20 05.10.2021 143(1) 2. At the outset, the Registry has pointed out that the appeals are time barred, the details of which are given above. We also find that assessee has filed a delay condonation application explaining the fact that due to COVID-19 pandemic, lockdown was imposed from 24th March

MAHAVIR COAL WASHIERS PVT. LTD,NAGPUR vs. DCIT, CPC , BANGALORE

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

ITA 149/NAG/2021[2018-19]Status: DisposedITAT Nagpur26 Apr 2022AY 2018-19

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

56. ITA no.146/Nag./2021A.Y. 2019–20 05.10.2021 143(1) 2. At the outset, the Registry has pointed out that the appeals are time barred, the details of which are given above. We also find that assessee has filed a delay condonation application explaining the fact that due to COVID-19 pandemic, lockdown was imposed from 24th March

M/S. MINI IRON AND STEEL PVT. LTD.,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCEL-3, NAGPUR

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

ITA 131/NAG/2021[2018-19]Status: DisposedITAT Nagpur26 Apr 2022AY 2018-19

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

56. ITA no.146/Nag./2021A.Y. 2019–20 05.10.2021 143(1) 2. At the outset, the Registry has pointed out that the appeals are time barred, the details of which are given above. We also find that assessee has filed a delay condonation application explaining the fact that due to COVID-19 pandemic, lockdown was imposed from 24th March

SEQUEL MOTORS PVT. LTD,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, NAGPUR

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

ITA 144/NAG/2021[2017-18]Status: DisposedITAT Nagpur26 Apr 2022AY 2017-18

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

56. ITA no.146/Nag./2021A.Y. 2019–20 05.10.2021 143(1) 2. At the outset, the Registry has pointed out that the appeals are time barred, the details of which are given above. We also find that assessee has filed a delay condonation application explaining the fact that due to COVID-19 pandemic, lockdown was imposed from 24th March

JAIKA VEHICLE TRADE PVT. LTD.,NAGPUR vs. DCIT, CIRCLE-2, NAGPUR

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

ITA 103/NAG/2021[2014-15]Status: DisposedITAT Nagpur26 Apr 2022AY 2014-15

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

56. ITA no.146/Nag./2021A.Y. 2019–20 05.10.2021 143(1) 2. At the outset, the Registry has pointed out that the appeals are time barred, the details of which are given above. We also find that assessee has filed a delay condonation application explaining the fact that due to COVID-19 pandemic, lockdown was imposed from 24th March

PRADEEP KUNDU,NAGPUR vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGLORE

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

ITA 123/NAG/2021[2019-20]Status: DisposedITAT Nagpur26 Apr 2022AY 2019-20

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

56. ITA no.146/Nag./2021A.Y. 2019–20 05.10.2021 143(1) 2. At the outset, the Registry has pointed out that the appeals are time barred, the details of which are given above. We also find that assessee has filed a delay condonation application explaining the fact that due to COVID-19 pandemic, lockdown was imposed from 24th March

JAIKA VEHICLE TRADE PRIVATE LIMITED,JAIKA BUILDING vs. ASSTT. DIRECTOR OF INCOME TAX , CENTRALIZED PROCESSING CENTRE

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

ITA 104/NAG/2021[2019-20]Status: DisposedITAT Nagpur26 Apr 2022AY 2019-20

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

56. ITA no.146/Nag./2021A.Y. 2019–20 05.10.2021 143(1) 2. At the outset, the Registry has pointed out that the appeals are time barred, the details of which are given above. We also find that assessee has filed a delay condonation application explaining the fact that due to COVID-19 pandemic, lockdown was imposed from 24th March

PREMCHAND KANHAIYALAL THAKUR,AMRAVATI vs. DCIT, CPC,, BENGALURU

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

ITA 110/NAG/2021[2018-19]Status: DisposedITAT Nagpur26 Apr 2022AY 2018-19

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

56. ITA no.146/Nag./2021A.Y. 2019–20 05.10.2021 143(1) 2. At the outset, the Registry has pointed out that the appeals are time barred, the details of which are given above. We also find that assessee has filed a delay condonation application explaining the fact that due to COVID-19 pandemic, lockdown was imposed from 24th March

AMA EXTRUSIONS PVT. LTD,NAGPUR vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CPC,, BANGALORE

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

ITA 168/NAG/2021[2018-19]Status: DisposedITAT Nagpur26 Apr 2022AY 2018-19

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

56. ITA no.146/Nag./2021A.Y. 2019–20 05.10.2021 143(1) 2. At the outset, the Registry has pointed out that the appeals are time barred, the details of which are given above. We also find that assessee has filed a delay condonation application explaining the fact that due to COVID-19 pandemic, lockdown was imposed from 24th March

HANSA CITY BUS SERVICES(NAGPUR) P LTD,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, NAGPUR

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

ITA 145/NAG/2021[2019-20]Status: DisposedITAT Nagpur26 Apr 2022AY 2019-20

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

56. ITA no.146/Nag./2021A.Y. 2019–20 05.10.2021 143(1) 2. At the outset, the Registry has pointed out that the appeals are time barred, the details of which are given above. We also find that assessee has filed a delay condonation application explaining the fact that due to COVID-19 pandemic, lockdown was imposed from 24th March

HERD MEDICAL FOUNDATION PVT. LTD.,NAGPUR vs. INCOME TAX OFFICERS, WARD-4(2), NAGPUR

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

ITA 139/NAG/2021[F.Y.2017-18]Status: DisposedITAT Nagpur26 Apr 2022

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

56. ITA no.146/Nag./2021A.Y. 2019–20 05.10.2021 143(1) 2. At the outset, the Registry has pointed out that the appeals are time barred, the details of which are given above. We also find that assessee has filed a delay condonation application explaining the fact that due to COVID-19 pandemic, lockdown was imposed from 24th March

HERD MEDICAL FOUNDATION PVT LTD,NAGPUR vs. INCOME TAX OFFICER, INCOME TAX

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

ITA 138/NAG/2021[201/-18]Status: DisposedITAT Nagpur26 Apr 2022

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

56. ITA no.146/Nag./2021A.Y. 2019–20 05.10.2021 143(1) 2. At the outset, the Registry has pointed out that the appeals are time barred, the details of which are given above. We also find that assessee has filed a delay condonation application explaining the fact that due to COVID-19 pandemic, lockdown was imposed from 24th March

SHAMLAX METACHEM PRIVATE LIMITED,NAGPUR vs. DY. COMMISSIONER OF INCOME TAX, BANGALORE

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

ITA 100/NAG/2021[2019-20]Status: DisposedITAT Nagpur26 Apr 2022AY 2019-20

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

56. ITA no.146/Nag./2021A.Y. 2019–20 05.10.2021 143(1) 2. At the outset, the Registry has pointed out that the appeals are time barred, the details of which are given above. We also find that assessee has filed a delay condonation application explaining the fact that due to COVID-19 pandemic, lockdown was imposed from 24th March

ANKIT PULP & BOARDS PRIVATE LIMITED,NAGPUR vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGALORE

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

ITA 172/NAG/2021[2019-20]Status: DisposedITAT Nagpur26 Apr 2022AY 2019-20

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

56. ITA no.146/Nag./2021A.Y. 2019–20 05.10.2021 143(1) 2. At the outset, the Registry has pointed out that the appeals are time barred, the details of which are given above. We also find that assessee has filed a delay condonation application explaining the fact that due to COVID-19 pandemic, lockdown was imposed from 24th March