BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

28 results for “condonation of delay”+ Section 96clear

Sorted by relevance

Chennai534Mumbai355Delhi251Kolkata214Bangalore174Karnataka126Ahmedabad110Hyderabad108Chandigarh82Pune79Jaipur75Visakhapatnam50Amritsar46Calcutta39Indore39Surat36Panaji35Nagpur28Raipur22Patna18Lucknow14Rajkot13Allahabad11SC10Cuttack10Jodhpur9Telangana9Agra9Dehradun7Guwahati7Varanasi6Cochin6Jabalpur6Rajasthan5Orissa2Ranchi2Himachal Pradesh1Gauhati1Andhra Pradesh1A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Section 143(3)35Section 234E30Section 6828Section 26316Addition to Income13Section 153A12Section 25011Section 115B10TDS

M/S PHOENIX INFRA ESTATE INTERNATIONAL LTD,NAGPUR vs. ACIT CENTRAL CIRCLE 2(3), NAGPUR

In the result, appeals by the assessee stand dismissed in limine

ITA 161/NAG/2024[2012-13]Status: DisposedITAT Nagpur05 Mar 2025AY 2012-13

Bench: Shri V. Durgarao & Shrik.M. Roy, Accountant, Member

For Appellant: Shri Purushotam SahuFor Respondent: Shri Sandipkumar Salunke
Section 132Section 143(3)Section 263

condonation of delay are as under:– “A. Applicant has filed the above appeal on against the order of Ld. CIT(A) dated 12/02/2018 passed under section 263 of the Act. The present appeal is filed beyond the period of limitation. The delay is of 2261 Days. Brief facts leading to the delay of filing the appeal are as under

NAGESHWARA CHARITABLE TRUST,NAGPUR vs. ITO WD 3, EXEMP, NAGPUR, NAGPUR

Showing 1–20 of 28 · Page 1 of 2

10
Section 1478
Condonation of Delay8
Unexplained Cash Credit6

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

ITA 128/NAG/2023[2016-17]Status: DisposedITAT Nagpur18 Nov 2024AY 2016-17

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

For Appellant: Shri Kapil HiraniFor Respondent: Shri Vikash Agrawal
Section 115BSection 133(6)Section 271(1)(c)

96,22,811, and the same was treated by the Assessing Officer as anonymous donation which was taxed under section 115BBC of the Act. The Assessing Officer also initiated penalty proceedings under section 271(1)(c) of the Act separately for furnishing inaccurate particulars of taxable income. The assessee being aggrieved, carried the matter before the first appellate authority

NAGESHWARA CHARITABLE TRUST,NAGPUR vs. INCOME TAX OFFICER, WARD-1, EXEMPTION, NAGPUR

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

ITA 129/NAG/2023[2016-17]Status: DisposedITAT Nagpur18 Nov 2024AY 2016-17

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

For Appellant: Shri Kapil HiraniFor Respondent: Shri Vikash Agrawal
Section 115BSection 133(6)Section 271(1)(c)

96,22,811, and the same was treated by the Assessing Officer as anonymous donation which was taxed under section 115BBC of the Act. The Assessing Officer also initiated penalty proceedings under section 271(1)(c) of the Act separately for furnishing inaccurate particulars of taxable income. The assessee being aggrieved, carried the matter before the first appellate authority

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

SUDHIR GOMAJI KUKDE,LAKHNI, BHANDARA vs. ITO WARD-2, CHANDRAPUR

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

ITA 621/NAG/2024[2020-21]Status: DisposedITAT Nagpur10 Feb 2025AY 2020-21

Bench: Shri V. Durga Rao

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Abhay Y. Marathe
Section 253

96 days in filing the present appeal before the Tribunal. While going through the record available before us, I find that the assessee has filed application for condonation of delay which is also supported by Affidavit 28/01/2025, requesting the Bench for condoning the delay in filing the present appeal. The 2 Sudhir Gomaji Kukde ITA no.621/Nag./2024 reason

ANANT RAMRAO CHAVAN,AMRAVATI vs. INCOME TAX OFFICER, WARD-1, AMRAVATI

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

ITA 476/NAG/2024[2014-15]Status: DisposedITAT Nagpur26 Dec 2024AY 2014-15

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

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 143(3)Section 147Section 234ASection 250

delay be condoned and appeal should be taken up for hearing. 7. The assessee denies liability to pay interest under section 234A, 234B and 234C of I.T. Act 1961. Without prejudice, levy of interest under section 234A, 234C and 234C of I.T. Act 1961 is unjustified, unwarranted and excessive. 8. Any other ground that shall be prayed at the time

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)

delay is condoned and the appeal is admitted for adjudication on merits. 8. It is observed that the appellant has issued 2,00,000 shares each of face value Rs. 10/- to its existing shareholders on a premium of Rs.40/- per share. Thus, the issue price per share stands at Rs.50/-. As the appellant did not furnish any report

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

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

Section 234E

96-99 376/NAG/2019 M/s. Shree Omtee ACIT, 2013-14 Q4 24Q To Steel Pvt. Ltd., CPC-TDS, 2013-14 Q4 26Q 379/NAG/2019 Plot No.C-4, MIDC, Ghaziabad 2014-15 Q4 24Q Tadali, 2014-15 Q4 26Q Chandrapur-442406 PAN: AANCS1907N 100- 380/NAG/2019 M/s. Shree Omtee ACIT, 2013-14 Q4 24Q 103 To Coal

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

96-99 376/NAG/2019 M/s. Shree Omtee ACIT, 2013-14 Q4 24Q To Steel Pvt. Ltd., CPC-TDS, 2013-14 Q4 26Q 379/NAG/2019 Plot No.C-4, MIDC, Ghaziabad 2014-15 Q4 24Q Tadali, 2014-15 Q4 26Q Chandrapur-442406 PAN: AANCS1907N 100- 380/NAG/2019 M/s. Shree Omtee ACIT, 2013-14 Q4 24Q 103 To Coal

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

96-99 376/NAG/2019 M/s. Shree Omtee ACIT, 2013-14 Q4 24Q To Steel Pvt. Ltd., CPC-TDS, 2013-14 Q4 26Q 379/NAG/2019 Plot No.C-4, MIDC, Ghaziabad 2014-15 Q4 24Q Tadali, 2014-15 Q4 26Q Chandrapur-442406 PAN: AANCS1907N 100- 380/NAG/2019 M/s. Shree Omtee ACIT, 2013-14 Q4 24Q 103 To Coal

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

96-99 376/NAG/2019 M/s. Shree Omtee ACIT, 2013-14 Q4 24Q To Steel Pvt. Ltd., CPC-TDS, 2013-14 Q4 26Q 379/NAG/2019 Plot No.C-4, MIDC, Ghaziabad 2014-15 Q4 24Q Tadali, 2014-15 Q4 26Q Chandrapur-442406 PAN: AANCS1907N 100- 380/NAG/2019 M/s. Shree Omtee ACIT, 2013-14 Q4 24Q 103 To Coal

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

96-99 376/NAG/2019 M/s. Shree Omtee ACIT, 2013-14 Q4 24Q To Steel Pvt. Ltd., CPC-TDS, 2013-14 Q4 26Q 379/NAG/2019 Plot No.C-4, MIDC, Ghaziabad 2014-15 Q4 24Q Tadali, 2014-15 Q4 26Q Chandrapur-442406 PAN: AANCS1907N 100- 380/NAG/2019 M/s. Shree Omtee ACIT, 2013-14 Q4 24Q 103 To Coal

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 213/NAG/2019[2014-15 Q2-26Q]Status: DisposedITAT Nagpur31 Jan 2020

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

Section 234E

96-99 376/NAG/2019 M/s. Shree Omtee ACIT, 2013-14 Q4 24Q To Steel Pvt. Ltd., CPC-TDS, 2013-14 Q4 26Q 379/NAG/2019 Plot No.C-4, MIDC, Ghaziabad 2014-15 Q4 24Q Tadali, 2014-15 Q4 26Q Chandrapur-442406 PAN: AANCS1907N 100- 380/NAG/2019 M/s. Shree Omtee ACIT, 2013-14 Q4 24Q 103 To Coal

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

96-99 376/NAG/2019 M/s. Shree Omtee ACIT, 2013-14 Q4 24Q To Steel Pvt. Ltd., CPC-TDS, 2013-14 Q4 26Q 379/NAG/2019 Plot No.C-4, MIDC, Ghaziabad 2014-15 Q4 24Q Tadali, 2014-15 Q4 26Q Chandrapur-442406 PAN: AANCS1907N 100- 380/NAG/2019 M/s. Shree Omtee ACIT, 2013-14 Q4 24Q 103 To Coal

M/S RAJYAS SOFTWARE PRIVATE LIMITED ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , GHAZIABAD

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

ITA 208/NAG/2019[214-15 (Q-4(26Q)]Status: DisposedITAT Nagpur31 Jan 2020

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

Section 234E

96-99 376/NAG/2019 M/s. Shree Omtee ACIT, 2013-14 Q4 24Q To Steel Pvt. Ltd., CPC-TDS, 2013-14 Q4 26Q 379/NAG/2019 Plot No.C-4, MIDC, Ghaziabad 2014-15 Q4 24Q Tadali, 2014-15 Q4 26Q Chandrapur-442406 PAN: AANCS1907N 100- 380/NAG/2019 M/s. Shree Omtee ACIT, 2013-14 Q4 24Q 103 To Coal

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 209/NAG/2019[2013-14-Q2-26Q]Status: DisposedITAT Nagpur31 Jan 2020

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

Section 234E

96-99 376/NAG/2019 M/s. Shree Omtee ACIT, 2013-14 Q4 24Q To Steel Pvt. Ltd., CPC-TDS, 2013-14 Q4 26Q 379/NAG/2019 Plot No.C-4, MIDC, Ghaziabad 2014-15 Q4 24Q Tadali, 2014-15 Q4 26Q Chandrapur-442406 PAN: AANCS1907N 100- 380/NAG/2019 M/s. Shree Omtee ACIT, 2013-14 Q4 24Q 103 To Coal

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

96-99 376/NAG/2019 M/s. Shree Omtee ACIT, 2013-14 Q4 24Q To Steel Pvt. Ltd., CPC-TDS, 2013-14 Q4 26Q 379/NAG/2019 Plot No.C-4, MIDC, Ghaziabad 2014-15 Q4 24Q Tadali, 2014-15 Q4 26Q Chandrapur-442406 PAN: AANCS1907N 100- 380/NAG/2019 M/s. Shree Omtee ACIT, 2013-14 Q4 24Q 103 To Coal

SUBHASHCHAND SUNDERLAL CHANKAK,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, NAGPUR

In the result, appeal filed by the assessee is dismissed in limine

ITA 33/NAG/2021[2006-07]Status: DisposedITAT Nagpur16 Jul 2024AY 2006-07

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

For Appellant: Shri K.M. GuptaFor Respondent: Shri Abhay Y. Marathe
Section 147Section 250Section 68

96 respectively. The A.O. has immediately passed the order within a day from supply of objection instead of 4 week time as prescribed by the Hon'ble Courts in the 259 ITR 19. Hence, the entire order passed by the A.O. violates the principle of natural justice and is bad in law. 9. That, the assessee craves, leave to alter

SHRI SUBHASHCHAND CHANDAK,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, NAGPUR

In the result, appeal filed by the assessee is dismissed in limine

ITA 26/NAG/2021[2006-07]Status: DisposedITAT Nagpur16 Jul 2024AY 2006-07

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

For Appellant: Shri K.M. GuptaFor Respondent: Shri Abhay Y. Marathe
Section 147Section 250Section 68

96 respectively. The A.O. has immediately passed the order within a day from supply of objection instead of 4 week time as prescribed by the Hon'ble Courts in the 259 ITR 19. Hence, the entire order passed by the A.O. violates the principle of natural justice and is bad in law. 9. That, the assessee craves, leave to alter