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15 results for “condonation of delay”+ Section 153Cclear

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Key Topics

Section 24940Section 14430Section 246A28Section 153A16Condonation of Delay15Section 253(1)14Section 25014Limitation/Time-bar14Section 271(1)(c)

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)

153C r.w.s 144 of the Act passed by the Asstt. Commissioner of Income Tax, Central Circle, Panaji [‘Ld. AO’]. 2. Without advancing on impugned additions & merits thereof, on rival party’s common request these appeals for the sake of brevity & convenience are heard together on the limited issue of condonation of delay in instituting these appeals before Tribunal for being

10
Penalty10
Addition to Income5
Natural Justice5

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)

153C r.w.s 144 of the Act passed by the Asstt. Commissioner of Income Tax, Central Circle, Panaji [‘Ld. AO’]. 2. Without advancing on impugned additions & merits thereof, on rival party’s common request these appeals for the sake of brevity & convenience are heard together on the limited issue of condonation of delay in instituting these appeals before Tribunal for being

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)

153C r.w.s 144 of the Act passed by the Asstt. Commissioner of Income Tax, Central Circle, Panaji [‘Ld. AO’]. 2. Without advancing on impugned additions & merits thereof, on rival party’s common request these appeals for the sake of brevity & convenience are heard together on the limited issue of condonation of delay in instituting these appeals before Tribunal for being

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)

153C r.w.s 144 of the Act passed by the Asstt. Commissioner of Income Tax, Central Circle, Panaji [‘Ld. AO’]. 2. Without advancing on impugned additions & merits thereof, on rival party’s common request these appeals for the sake of brevity & convenience are heard together on the limited issue of condonation of delay in instituting these appeals before Tribunal for being

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)

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, hence barred

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)

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, hence barred

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)

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, hence barred

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)

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, hence barred

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)

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, hence barred

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)

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, hence barred

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)

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, hence barred

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

Appeals are DISMISSED

ITA 263/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)

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, hence barred

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)

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, hence barred

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)

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, hence barred

PRATIBHA P KULKARNI REPRESENTED BY LEGAL HEIR CHIDAMBAR KULKARNI,BELAGAVI vs. DCIT CENTRAL CIRCLE BELAGAVI, BELAGAVI

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

ITA 212/PAN/2025[2015-2016]Status: DisposedITAT Panaji16 Sept 2025AY 2015-2016

Bench: Shri Pavan Kumar Gadalei T A. Nos.212/Pan/2025 (A.Y. 2015-16) Pratibha P Kulkarni Vs Dcit-Central Circle, Represented By Legal Heir Saraf Colony, . Chidambar Kulkarni, Khanaput, Plot.No.593, Block-1, Tilakwari, Sector.No.5, Shrinagar, Belagavi--590001, Belagavi-590016, Karnataka. Karnataka. Pan/Gir No. Adzpk4755G (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

Section 54E

condone the delay and admit the appeal. 3. The brief facts of the case are that, the assesse is a super senior person aged about 80 years and has not filed the return of income, There was search operations conducted in the case of Dhammanagi group and others. The assessee along with other family/ co owners have sold agriculture lands