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55 results for “condonation of delay”+ Set Off of Lossesclear

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Key Topics

Section 153C89Section 143(3)47Section 26341Section 153A38Section 6830Addition to Income30Condonation of Delay27Section 25023Section 148

SANJAY SHANKARRAO JADHAO,AMRAVATI vs. ASSISTANT COMMISSIONER OF INCOME TAX, AMRAVATI CIRCLE, AMRAVATI

In the result, appeal filed by the assessee is allowed

ITA 198/NAG/2023[2016-17]Status: DisposedITAT Nagpur06 May 2024AY 2016-17

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

For Appellant: Shri K.P. DewaniFor Respondent: Shri Abhay Y. Marathe
Section 143(3)Section 250

set aside the order of the High Court; condone the delay for filing the appeal and direct to decide the appeal on merits.' 5. Turning to the facts of the instant cases, we find that the assessee has raised a legal ground through these Cross objections, which goes to the root of the matter. It would be seen infra that

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

Showing 1–20 of 55 · Page 1 of 3

13
Section 43B12
Limitation/Time-bar12
Penalty10
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)

set aside the order of the High Court; condone the delay for filing the appeal and direct to decide the appeal on merits.' 5. Turning to the facts of the instant cases, we find that the assessee has raised a legal ground through these Cross objections, which goes to the root of the matter. It would be seen infra that

M/S WESTERN COALFIELDS LIMITED,NAGPUR vs. DEPUTY COMMISSIONER OF INOCME TAX CIRCLE-2, NAGPUR

In the result, both the appeals of the assessee for assessment year

ITA 253/NAG/2018[2009-10]Status: DisposedITAT Nagpur21 Jan 2020AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita Nos.253 & 254/Nag/2018 ननिाारण वषा / Assessment Years : 2009-10 & 2010-11 M/S. Western Coalfields Ltd. Coal Estate, Civil Lines, Nagpur-400 001. Pan : Aaacw1578L .......अऩीऱाथी / Appellant बनाम / V/S.

For Appellant: Shri K.P. DewaniFor Respondent: Shri Milind Bhusari
Section 143(3)

set aside the order of the High Court; condone the delay for filing the appeal and direct to decide the appeal on merits.’ 5. Turning to the facts of the instant cases, we find that the assessee has raised a legal ground through these Cross objections, which goes to the root of the matter. It would be seen infra that

M/S WESTERN COALFIELDS LIMITED,NAGPUR vs. DEPUTY COMMISSIONER OF INOCME TAX CIRCLE-2, NAGPUR

In the result, both the appeals of the assessee for assessment year

ITA 254/NAG/2018[2010-11]Status: DisposedITAT Nagpur21 Jan 2020AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita Nos.253 & 254/Nag/2018 ननिाारण वषा / Assessment Years : 2009-10 & 2010-11 M/S. Western Coalfields Ltd. Coal Estate, Civil Lines, Nagpur-400 001. Pan : Aaacw1578L .......अऩीऱाथी / Appellant बनाम / V/S.

For Appellant: Shri K.P. DewaniFor Respondent: Shri Milind Bhusari
Section 143(3)

set aside the order of the High Court; condone the delay for filing the appeal and direct to decide the appeal on merits.’ 5. Turning to the facts of the instant cases, we find that the assessee has raised a legal ground through these Cross objections, which goes to the root of the matter. It would be seen infra that

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)

loss of Public funds received for the above purpose.” The learned Counsel thus prayed that the entire matter be restored to the file of the learned CIT(A) with direction to condone the delay and 7 Nageshwara Charitable Trust adjudicate the grounds of appeal raised on merit emphasizing the need of providing adequate opportunity of hearing. 7. The learned Departmental

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

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)

loss of Public funds received for the above purpose.” The learned Counsel thus prayed that the entire matter be restored to the file of the learned CIT(A) with direction to condone the delay and 7 Nageshwara Charitable Trust adjudicate the grounds of appeal raised on merit emphasizing the need of providing adequate opportunity of hearing. 7. The learned Departmental

JAISINGH KRUSHNARAO CHAVHAN,NAGPUR vs. ITO WARD 4, AAYKAR BHAVAN NAGPUR

In the result, the appeal filed by the assessee is partly allowed

ITA 562/NAG/2025[2017-18]Status: DisposedITAT Nagpur17 Oct 2025AY 2017-18

Bench: Shri Pavan Kumar Gadalejaishingh Krushnarao Chavhan, 95, Butibori Industrial Area,Tiwari, Nagpur 440 002, ……………. Appellant Maharashtra. Pan -Adopc8820B V/S Income Tax Officer Ward–4, ……………. Respondent Aayakar Bhavan, Nagpur-440001, Maharashtra. Assessee By:Shri.Vivek K. Jani. A.R. Revenue By :Shri.Surjit Kumar Saha.Sr.Dr

For Appellant: Shri.Vivek K. Jani. A.RFor Respondent: Shri.Surjit Kumar Saha.Sr.DR
Section 139(1)Section 44A

set-off in the intervening assessment years. Once such losses were accepted in earlier years, the same could not be denied in AY 2017-18 without any change in facts or law, 6. The appellant craves leave to add, alter, vary, omit, amend or delete one or more of the grounds of appeal before, or at the time of, hearing

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

ANAND GOVIND THATTE,NAGPUR vs. ITO, WARD-2(2), NAGPUR

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

ITA 127/NAG/2024[2015-16]Status: DisposedITAT Nagpur25 Oct 2024AY 2015-16

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

For Appellant: Shri Kapil HiraniFor Respondent: Shri Abhay Y. Marathe
Section 143(3)Section 56(2)(vii)

set aside as per law and in the interest of justice. 2. On the facts and in the circumstances of the case and in law, the Assessing Officer grossly erred in making an addition of ` 17,29,500, 2 Anand Govind Thatte ITA no.127/Nag./2024 under section 56(2)(vii)(b) of the Act. The addition so made is illegal

SANGEET ASHOKRAO CHAVAN,NAGPUR vs. ACIT/DCIT CIRCLE-1, NAGPUR

In the result, appeal by the assessee stands allowed, but only for statistical purposes

ITA 510/NAG/2024[2016-17]Status: DisposedITAT Nagpur25 Feb 2025AY 2016-17

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

For Appellant: Shri Kapil HiraniFor Respondent: Shri Abhay Y. Marathe

loss will be caused. 9. In light of the above facts and in the interest of natural justice I pray before your honours to kindly condone the delay in filing of the appeal, admit the appeal and hear the appeal on merits in the interest of natural justice. 10. I have gone through the contents of paragraphs

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

loss which can not be compensated in any term. Hence this Affidavit,” 7. We have given a thoughtful consideration to the arguments made by the rival parties and perused the material available on record. It is apparent to us that without expressing any opinion on the merits of the case, it is a matter on record that the learned

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

loss which can not be compensated in any term. Hence this Affidavit,” 7. We have given a thoughtful consideration to the arguments made by the rival parties and perused the material available on record. It is apparent to us that without expressing any opinion on the merits of the case, it is a matter on record that the learned

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

loss which can not be compensated in any term. Hence this Affidavit,” 7. We have given a thoughtful consideration to the arguments made by the rival parties and perused the material available on record. It is apparent to us that without expressing any opinion on the merits of the case, it is a matter on record that the learned

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

loss which can not be compensated in any term. Hence this Affidavit,” 7. We have given a thoughtful consideration to the arguments made by the rival parties and perused the material available on record. It is apparent to us that without expressing any opinion on the merits of the case, it is a matter on record that the learned

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

loss which can not be compensated in any term. Hence this Affidavit,” 7. We have given a thoughtful consideration to the arguments made by the rival parties and perused the material available on record. It is apparent to us that without expressing any opinion on the merits of the case, it is a matter on record that the learned

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

loss which can not be compensated in any term. Hence this Affidavit,” 7. We have given a thoughtful consideration to the arguments made by the rival parties and perused the material available on record. It is apparent to us that without expressing any opinion on the merits of the case, it is a matter on record that the learned

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

loss which can not be compensated in any term. Hence this Affidavit,” 7. We have given a thoughtful consideration to the arguments made by the rival parties and perused the material available on record. It is apparent to us that without expressing any opinion on the merits of the case, it is a matter on record that the learned

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

In the result, appeal filed by the assessee is allowed

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

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

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

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

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

loss of revenue or prejudicial to the interests of the revenue. Unless both these factors co-exist or exist simultaneously, the Commissioner cannot invoke or resort to section 263. It cannot be exercised to correct every conceivable error committed by an ITO. Before the suomoto power of revision can be exercised, the Commissioner must at least prima facie find both