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30 results for “condonation of delay”+ Section 144clear

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Key Topics

Section 14447Section 24940Section 246A29Condonation of Delay24Section 25023Section 253(1)20Addition to Income17Section 153A16Limitation/Time-bar

CHITTIBABU GHANTA,PANAJI, GOA vs. ACIT, CENTRAL CIRCLE, PANAJI, GOA

Appeals are DISMISSED

ITA 280/PAN/2024[2017-18]Status: DisposedITAT Panaji13 Feb 2026AY 2017-18

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Ajaykumar V. [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 132Section 153ASection 153CSection 246ASection 250Section 253(1)

section 253 of the Act, are subject to satisfying fourfold pre-requirement which are dilated as; (i) the delay is to be supported by an application/petition and (ii) the delay also is to be supported by an affidavit explaining reasons behind such delay and (iii) such reason stated in affidavit must form ‘sufficient cause’ for delay requested for condonation

Showing 1–20 of 30 · Page 1 of 2

16
Section 271(1)(c)10
Penalty10
Section 201(1)9

CHITTIBABU GHANTA,GOA vs. ACIT CENTRAL CIRCLE, PANAJI, GOA

Appeals are DISMISSED

ITA 278/PAN/2024[2016-17]Status: DisposedITAT Panaji13 Feb 2026AY 2016-17

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Ajaykumar V. [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 132Section 153ASection 153CSection 246ASection 250Section 253(1)

section 253 of the Act, are subject to satisfying fourfold pre-requirement which are dilated as; (i) the delay is to be supported by an application/petition and (ii) the delay also is to be supported by an affidavit explaining reasons behind such delay and (iii) such reason stated in affidavit must form ‘sufficient cause’ for delay requested for condonation

CHITTIBABU GHANTA,PANAJI, GOA vs. ACIT, CENTRAL CIRCLE, PANAJI, GOA

Appeals are DISMISSED

ITA 281/PAN/2024[2018-19]Status: DisposedITAT Panaji13 Feb 2026AY 2018-19

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Ajaykumar V. [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 132Section 153ASection 153CSection 246ASection 250Section 253(1)

section 253 of the Act, are subject to satisfying fourfold pre-requirement which are dilated as; (i) the delay is to be supported by an application/petition and (ii) the delay also is to be supported by an affidavit explaining reasons behind such delay and (iii) such reason stated in affidavit must form ‘sufficient cause’ for delay requested for condonation

CHITTIBABU GHANTA,GOA vs. ACIT, CENTRAL CIRCLE, PANAJI, GOA

Appeals are DISMISSED

ITA 279/PAN/2024[2013-14]Status: DisposedITAT Panaji13 Feb 2026AY 2013-14

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Ajaykumar V. [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 132Section 153ASection 153CSection 246ASection 250Section 253(1)

section 253 of the Act, are subject to satisfying fourfold pre-requirement which are dilated as; (i) the delay is to be supported by an application/petition and (ii) the delay also is to be supported by an affidavit explaining reasons behind such delay and (iii) such reason stated in affidavit must form ‘sufficient cause’ for delay requested for condonation

UNION BANK OF INDIA,MUMBAI vs. DCIT, TDS CIRCLE, PANAJI, PANAJI

Appeals are DISMISSED

ITA 169/PAN/2025[2011-12]Status: DisposedITAT Panaji14 Jan 2026AY 2011-12

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr C Naresh [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 131Section 133ASection 194ASection 201Section 201(1)Section 250Section 253(1)

144 19,28,375 169/PAN/2025 2010-11 Second Default 2,17,24,095 43,44,819 37,79,976 81,24,795 First Default 3,37,15,200 33,71,520 30,51,226 64,22,746 170/PAN/2025 2011-12 Second Default - - - - First Default 1,11,99,271 11,02,864 10,47,721 21,50,585 171/PAN/2025

UNION BANK OF INDIA,MUMBAI vs. DCIT, TDS CIRCLE, PANAJI, PANAJI

Appeals are DISMISSED

ITA 171/PAN/2025[2014-15]Status: DisposedITAT Panaji14 Jan 2026AY 2014-15

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr C Naresh [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 131Section 133ASection 194ASection 201Section 201(1)Section 250Section 253(1)

144 19,28,375 169/PAN/2025 2010-11 Second Default 2,17,24,095 43,44,819 37,79,976 81,24,795 First Default 3,37,15,200 33,71,520 30,51,226 64,22,746 170/PAN/2025 2011-12 Second Default - - - - First Default 1,11,99,271 11,02,864 10,47,721 21,50,585 171/PAN/2025

UNION BANK OF INDIA,MUMBAI vs. DCIT, TDS CIRCLE, PANAJI, PANAJI

Appeals are DISMISSED

ITA 170/PAN/2025[2012-13]Status: DisposedITAT Panaji14 Jan 2026AY 2012-13

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr C Naresh [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 131Section 133ASection 194ASection 201Section 201(1)Section 250Section 253(1)

144 19,28,375 169/PAN/2025 2010-11 Second Default 2,17,24,095 43,44,819 37,79,976 81,24,795 First Default 3,37,15,200 33,71,520 30,51,226 64,22,746 170/PAN/2025 2011-12 Second Default - - - - First Default 1,11,99,271 11,02,864 10,47,721 21,50,585 171/PAN/2025

DINKAR KASHIMATH PATIL,MARCELA vs. INCOME TAX OFFICER-W-1(3),PANAJI, PANAJI

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

ITA 10/PAN/2025[2018-19]Status: DisposedITAT Panaji04 Apr 2025AY 2018-19

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. Nos.10/Pan/2025 (A.Y. 2018-19 ) Dinkar Kashimath Patil, Vs National Faceless H.No.322/3,Ganpatiwada, Assessment Centre, . Near Graceland,Khandola, Delhi. Marcela, Ponda-403107, . Goa. Pan/Gir No. Ajjpp9976E (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 144Section 194I

144 r.w.s147 and u/sec 250 of the Act. The assesse has raised the grounds of appeal challenging the order of the CIT(A) sustaining the addition of short term capital gains and not condoning the delay in filling the appeal before the CIT(A). 2. At the time of hearing, the Ld.AR of the assessee submitted that there

GOURISH GOPINATH DESAI,UTTAR KANNADA vs. ITO -2, KARWAR, KARWAR

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

ITA 286/PAN/2025[2014-15]Status: DisposedITAT Panaji27 Oct 2025AY 2014-15

Bench: Shri Pavan Kumar Gadalei T A. Nos. 284,285 & 286/Pan/2025 (A.Y.2014-15 ) Gourish Gopinath Desai, Vs Ito-Ward-2, Katgal Kumta, Aayakar Bhavan, . Uttar Kannada-581444, Karwar-581301, Karnataka. Karnataka. Pan No:Bfwpd9695E

Section 144Section 68

condoning the delay in filling the appeal before the CIT(A). 2. Since the issues involved in these appeals are common and identical, hence they are clubbed, heard and a 2 ITA. No.284,285 & 286/PAN/2025 Gourish Gopinath Desai. consolidated order is passed. For the sake of convenience, shall take up ITA No.284/PAN/2025 as a lead case and facts narrated

GOURISH GOPINATH DESAI,UTTAR KANNADA vs. ITO -2, KARWAR, KARWAR

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

ITA 285/PAN/2025[2014-15]Status: DisposedITAT Panaji27 Oct 2025AY 2014-15

Bench: Shri Pavan Kumar Gadalei T A. Nos. 284,285 & 286/Pan/2025 (A.Y.2014-15 ) Gourish Gopinath Desai, Vs Ito-Ward-2, Katgal Kumta, Aayakar Bhavan, . Uttar Kannada-581444, Karwar-581301, Karnataka. Karnataka. Pan No:Bfwpd9695E

Section 144Section 68

condoning the delay in filling the appeal before the CIT(A). 2. Since the issues involved in these appeals are common and identical, hence they are clubbed, heard and a 2 ITA. No.284,285 & 286/PAN/2025 Gourish Gopinath Desai. consolidated order is passed. For the sake of convenience, shall take up ITA No.284/PAN/2025 as a lead case and facts narrated

GOURISH GOPINATH DESAI ,KARWAR vs. ITO -2, KARWAR , UTTARA KANNADA DISTRICT

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

ITA 284/PAN/2025[2014-15]Status: DisposedITAT Panaji27 Oct 2025AY 2014-15

Bench: Shri Pavan Kumar Gadalei T A. Nos. 284,285 & 286/Pan/2025 (A.Y.2014-15 ) Gourish Gopinath Desai, Vs Ito-Ward-2, Katgal Kumta, Aayakar Bhavan, . Uttar Kannada-581444, Karwar-581301, Karnataka. Karnataka. Pan No:Bfwpd9695E

Section 144Section 68

condoning the delay in filling the appeal before the CIT(A). 2. Since the issues involved in these appeals are common and identical, hence they are clubbed, heard and a 2 ITA. No.284,285 & 286/PAN/2025 Gourish Gopinath Desai. consolidated order is passed. For the sake of convenience, shall take up ITA No.284/PAN/2025 as a lead case and facts narrated

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. INCOME TAX OFFICER, WARD - 1, KARWAR

Appeals are DISMISSED

ITA 268/PAN/2025[2010-11]Status: DisposedITAT Panaji11 Feb 2026AY 2010-11

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 144Section 246ASection 249Section 250Section 253(1)Section 271(1)(c)

144 r.w.s. 153C of the Act was filed before first appellate authority on 19/09/2023 u/s 246A r.w.s. 249 of the Act. In view of s/s (2) of section 249 of the Act the said appeal was required to be filed within thirty days. The first appeal however admittedly filed with delay of 3433 days beyond the former statutory time period

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. INCOME TAX OFFICER, WARD - 1, KARWAR

Appeals are DISMISSED

ITA 267/PAN/2025[2009-10]Status: DisposedITAT Panaji11 Feb 2026AY 2009-10

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 144Section 246ASection 249Section 250Section 253(1)Section 271(1)(c)

144 r.w.s. 153C of the Act was filed before first appellate authority on 19/09/2023 u/s 246A r.w.s. 249 of the Act. In view of s/s (2) of section 249 of the Act the said appeal was required to be filed within thirty days. The first appeal however admittedly filed with delay of 3433 days beyond the former statutory time period

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. INCOME TAX OFFICER, WARD - 1, KARWAR

Appeals are DISMISSED

ITA 266/PAN/2025[2008-09]Status: DisposedITAT Panaji11 Feb 2026AY 2008-09

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 144Section 246ASection 249Section 250Section 253(1)Section 271(1)(c)

144 r.w.s. 153C of the Act was filed before first appellate authority on 19/09/2023 u/s 246A r.w.s. 249 of the Act. In view of s/s (2) of section 249 of the Act the said appeal was required to be filed within thirty days. The first appeal however admittedly filed with delay of 3433 days beyond the former statutory time period

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. INCOME TAX OFFICER, WARD - 1, KARWAR

Appeals are DISMISSED

ITA 264/PAN/2025[2006-07]Status: DisposedITAT Panaji11 Feb 2026AY 2006-07

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 144Section 246ASection 249Section 250Section 253(1)Section 271(1)(c)

144 r.w.s. 153C of the Act was filed before first appellate authority on 19/09/2023 u/s 246A r.w.s. 249 of the Act. In view of s/s (2) of section 249 of the Act the said appeal was required to be filed within thirty days. The first appeal however admittedly filed with delay of 3433 days beyond the former statutory time period

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2, BELAGAVI

Appeals are DISMISSED

ITA 262/PAN/2025[2009-10]Status: DisposedITAT Panaji11 Feb 2026AY 2009-10

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 144Section 246ASection 249Section 250Section 253(1)Section 271(1)(c)

144 r.w.s. 153C of the Act was filed before first appellate authority on 19/09/2023 u/s 246A r.w.s. 249 of the Act. In view of s/s (2) of section 249 of the Act the said appeal was required to be filed within thirty days. The first appeal however admittedly filed with delay of 3433 days beyond the former statutory time period

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2, BELAGAVI

Appeals are DISMISSED

ITA 261/PAN/2025[2008-09]Status: DisposedITAT Panaji11 Feb 2026AY 2008-09

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 144Section 246ASection 249Section 250Section 253(1)Section 271(1)(c)

144 r.w.s. 153C of the Act was filed before first appellate authority on 19/09/2023 u/s 246A r.w.s. 249 of the Act. In view of s/s (2) of section 249 of the Act the said appeal was required to be filed within thirty days. The first appeal however admittedly filed with delay of 3433 days beyond the former statutory time period

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2, BELAGAVI

Appeals are DISMISSED

ITA 260/PAN/2025[2007-08]Status: DisposedITAT Panaji11 Feb 2026AY 2007-08

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 144Section 246ASection 249Section 250Section 253(1)Section 271(1)(c)

144 r.w.s. 153C of the Act was filed before first appellate authority on 19/09/2023 u/s 246A r.w.s. 249 of the Act. In view of s/s (2) of section 249 of the Act the said appeal was required to be filed within thirty days. The first appeal however admittedly filed with delay of 3433 days beyond the former statutory time period

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, 2, BELAGAVI

Appeals are DISMISSED

ITA 259/PAN/2025[2006-07]Status: DisposedITAT Panaji11 Feb 2026AY 2006-07

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 144Section 246ASection 249Section 250Section 253(1)Section 271(1)(c)

144 r.w.s. 153C of the Act was filed before first appellate authority on 19/09/2023 u/s 246A r.w.s. 249 of the Act. In view of s/s (2) of section 249 of the Act the said appeal was required to be filed within thirty days. The first appeal however admittedly filed with delay of 3433 days beyond the former statutory time period

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. INCOME TAX OFFICER, WARD - 1, KARWAR

Appeals are DISMISSED

ITA 265/PAN/2025[2007-08]Status: DisposedITAT Panaji11 Feb 2026AY 2007-08

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 144Section 246ASection 249Section 250Section 253(1)Section 271(1)(c)

144 r.w.s. 153C of the Act was filed before first appellate authority on 19/09/2023 u/s 246A r.w.s. 249 of the Act. In view of s/s (2) of section 249 of the Act the said appeal was required to be filed within thirty days. The first appeal however admittedly filed with delay of 3433 days beyond the former statutory time period