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.

17 results for “condonation of delay”+ Section 271(1)(C)clear

Sorted by relevance

Mumbai571Delhi411Chennai311Kolkata280Ahmedabad226Jaipur210Bangalore192Surat139Pune131Karnataka126Hyderabad120Indore83Rajkot61Chandigarh57Lucknow55Nagpur53Calcutta43Cuttack36Cochin35Visakhapatnam31Patna28Guwahati25Agra24Ranchi23Raipur17Panaji17Amritsar14Jabalpur12SC11Allahabad10Dehradun7Jodhpur5Varanasi3Telangana2Punjab & Haryana2Andhra Pradesh1Rajasthan1

Key Topics

Section 24940Section 14430Section 246A20Section 271(1)(c)18Section 25017Penalty14Section 253(1)13Limitation/Time-bar10Condonation of Delay

M/S NIRANI SUGARS LIMITED,MUDHOL vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2, BELGAUM

In the result, all these appeals of the assessee are allowed

ITA 126/PAN/2018[2004-05]Status: DisposedITAT Panaji01 Apr 2022AY 2004-05

Bench: Dr. M. L. Meena & Shri Anikesh Banerjeei.T.A. No. 123/Pan/2018 Assessment Year: 2001-02

Section 250Section 271(1)(c)

condone the delay of 30 days in filing of these appeals before the ld. CIT(A) and admit this appeals for hearing on merits. 5 I.T.A. No. 123/PAN/2018 Assessment Year: 2001-02 I.T.A. No. 124/PAN/2018 Assessment Year: 2002-03 I.T.A. No. 125/PAN/2018 Assessment Year: 2003-04 I.T.A. No. 126/PAN/2018 Assessment Year: 2004-05 M/s. Nirani Sugars Ltd. 11. On merits

M/S NIRANI SUGARS LIMITED,MUDHOL vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2, BELGAUM

In the result, all these appeals of the assessee are allowed

ITA 123/PAN/2018[2001-02]Status: Disposed
10
Section 201(1)9
Section 194A9
Deduction3
ITAT Panaji
01 Apr 2022
AY 2001-02

Bench: Dr. M. L. Meena & Shri Anikesh Banerjeei.T.A. No. 123/Pan/2018 Assessment Year: 2001-02

Section 250Section 271(1)(c)

condone the delay of 30 days in filing of these appeals before the ld. CIT(A) and admit this appeals for hearing on merits. 5 I.T.A. No. 123/PAN/2018 Assessment Year: 2001-02 I.T.A. No. 124/PAN/2018 Assessment Year: 2002-03 I.T.A. No. 125/PAN/2018 Assessment Year: 2003-04 I.T.A. No. 126/PAN/2018 Assessment Year: 2004-05 M/s. Nirani Sugars Ltd. 11. On merits

M/S NIRANI SUGARS LIMITED,MUDHOL vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2, BELGAUM

In the result, all these appeals of the assessee are allowed

ITA 124/PAN/2018[2002-03]Status: DisposedITAT Panaji01 Apr 2022AY 2002-03

Bench: Dr. M. L. Meena & Shri Anikesh Banerjeei.T.A. No. 123/Pan/2018 Assessment Year: 2001-02

Section 250Section 271(1)(c)

condone the delay of 30 days in filing of these appeals before the ld. CIT(A) and admit this appeals for hearing on merits. 5 I.T.A. No. 123/PAN/2018 Assessment Year: 2001-02 I.T.A. No. 124/PAN/2018 Assessment Year: 2002-03 I.T.A. No. 125/PAN/2018 Assessment Year: 2003-04 I.T.A. No. 126/PAN/2018 Assessment Year: 2004-05 M/s. Nirani Sugars Ltd. 11. On merits

M/S NIRANI SUGARS LIMITED,MUDHOL vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2, BELGAUM

In the result, all these appeals of the assessee are allowed

ITA 125/PAN/2018[2003-04]Status: DisposedITAT Panaji01 Apr 2022AY 2003-04

Bench: Dr. M. L. Meena & Shri Anikesh Banerjeei.T.A. No. 123/Pan/2018 Assessment Year: 2001-02

Section 250Section 271(1)(c)

condone the delay of 30 days in filing of these appeals before the ld. CIT(A) and admit this appeals for hearing on merits. 5 I.T.A. No. 123/PAN/2018 Assessment Year: 2001-02 I.T.A. No. 124/PAN/2018 Assessment Year: 2002-03 I.T.A. No. 125/PAN/2018 Assessment Year: 2003-04 I.T.A. No. 126/PAN/2018 Assessment Year: 2004-05 M/s. Nirani Sugars Ltd. 11. On merits

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)

condonation of delay on similar lines and dismissed as barred by limitation. ITA No 264 to 268/PAN/2025 9. By the first appeals against penalty orders all dt. 30/09/2014 passed u/s 271(1)(c) the Act were challenged u/s 246A r.w.s. 249 of the Act on 13/09/2023, 27/09/2023, 18/12/2023, 27/12/2023 & 29/12/2023 respectively. Admittedly, the appeals were filed with a substantial delay

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)

condonation of delay on similar lines and dismissed as barred by limitation. ITA No 264 to 268/PAN/2025 9. By the first appeals against penalty orders all dt. 30/09/2014 passed u/s 271(1)(c) the Act were challenged u/s 246A r.w.s. 249 of the Act on 13/09/2023, 27/09/2023, 18/12/2023, 27/12/2023 & 29/12/2023 respectively. Admittedly, the appeals were filed with a substantial delay

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)

condonation of delay on similar lines and dismissed as barred by limitation. ITA No 264 to 268/PAN/2025 9. By the first appeals against penalty orders all dt. 30/09/2014 passed u/s 271(1)(c) the Act were challenged u/s 246A r.w.s. 249 of the Act on 13/09/2023, 27/09/2023, 18/12/2023, 27/12/2023 & 29/12/2023 respectively. Admittedly, the appeals were filed with a substantial delay

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)

condonation of delay on similar lines and dismissed as barred by limitation. ITA No 264 to 268/PAN/2025 9. By the first appeals against penalty orders all dt. 30/09/2014 passed u/s 271(1)(c) the Act were challenged u/s 246A r.w.s. 249 of the Act on 13/09/2023, 27/09/2023, 18/12/2023, 27/12/2023 & 29/12/2023 respectively. Admittedly, the appeals were filed with a substantial delay

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)

condonation of delay on similar lines and dismissed as barred by limitation. ITA No 264 to 268/PAN/2025 9. By the first appeals against penalty orders all dt. 30/09/2014 passed u/s 271(1)(c) the Act were challenged u/s 246A r.w.s. 249 of the Act on 13/09/2023, 27/09/2023, 18/12/2023, 27/12/2023 & 29/12/2023 respectively. Admittedly, the appeals were filed with a substantial delay

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)

condonation of delay on similar lines and dismissed as barred by limitation. ITA No 264 to 268/PAN/2025 9. By the first appeals against penalty orders all dt. 30/09/2014 passed u/s 271(1)(c) the Act were challenged u/s 246A r.w.s. 249 of the Act on 13/09/2023, 27/09/2023, 18/12/2023, 27/12/2023 & 29/12/2023 respectively. Admittedly, the appeals were filed with a substantial delay

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)

condonation of delay on similar lines and dismissed as barred by limitation. ITA No 264 to 268/PAN/2025 9. By the first appeals against penalty orders all dt. 30/09/2014 passed u/s 271(1)(c) the Act were challenged u/s 246A r.w.s. 249 of the Act on 13/09/2023, 27/09/2023, 18/12/2023, 27/12/2023 & 29/12/2023 respectively. Admittedly, the appeals were filed with a substantial delay

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)

condonation of delay on similar lines and dismissed as barred by limitation. ITA No 264 to 268/PAN/2025 9. By the first appeals against penalty orders all dt. 30/09/2014 passed u/s 271(1)(c) the Act were challenged u/s 246A r.w.s. 249 of the Act on 13/09/2023, 27/09/2023, 18/12/2023, 27/12/2023 & 29/12/2023 respectively. Admittedly, the appeals were filed with a substantial delay

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)

condonation of delay on similar lines and dismissed as barred by limitation. ITA No 264 to 268/PAN/2025 9. By the first appeals against penalty orders all dt. 30/09/2014 passed u/s 271(1)(c) the Act were challenged u/s 246A r.w.s. 249 of the Act on 13/09/2023, 27/09/2023, 18/12/2023, 27/12/2023 & 29/12/2023 respectively. Admittedly, the appeals were filed with a substantial delay

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)

condonation of delay on similar lines and dismissed as barred by limitation. ITA No 264 to 268/PAN/2025 9. By the first appeals against penalty orders all dt. 30/09/2014 passed u/s 271(1)(c) the Act were challenged u/s 246A r.w.s. 249 of the Act on 13/09/2023, 27/09/2023, 18/12/2023, 27/12/2023 & 29/12/2023 respectively. Admittedly, the appeals were filed with a substantial delay

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)

271 11,02,864 10,47,721 21,50,585 171/PAN/2025 2014-15 Second Default 39,63,624 - 1,30,001 1,30,001 ITAT-Panaji Page 5 of 30 Union Bank Of India (Erstwhile Corporation Bank) Vs DCIT ITA No. 169 to 171/PAN/2025 4.4 As a part of larger consolidation of public sector banks, the assessee Corporation Bank (along

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)

271 11,02,864 10,47,721 21,50,585 171/PAN/2025 2014-15 Second Default 39,63,624 - 1,30,001 1,30,001 ITAT-Panaji Page 5 of 30 Union Bank Of India (Erstwhile Corporation Bank) Vs DCIT ITA No. 169 to 171/PAN/2025 4.4 As a part of larger consolidation of public sector banks, the assessee Corporation Bank (along

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)

271 11,02,864 10,47,721 21,50,585 171/PAN/2025 2014-15 Second Default 39,63,624 - 1,30,001 1,30,001 ITAT-Panaji Page 5 of 30 Union Bank Of India (Erstwhile Corporation Bank) Vs DCIT ITA No. 169 to 171/PAN/2025 4.4 As a part of larger consolidation of public sector banks, the assessee Corporation Bank (along