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56 results for “condonation of delay”+ Section 32(1)(ii)clear

Sorted by relevance

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Key Topics

Condonation of Delay47Limitation/Time-bar19Section 80P(2)(d)18Section 80P(2)(a)18Section 153A16Section 250(6)14Section 253(1)9Section 246A9Section 143(3)

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, every appeal u/s 253(1) or 253(2) of the Act before the Appellate Tribunal is required to be filed ‘within sixty days of the date on which order sought be appealed is communicated to the assessee’. W.e.f. 01/10/2024 the period of limitation amended to ‘two months from the end of the month in which

Showing 1–20 of 56 · Page 1 of 3

9
Section 2508
Addition to Income6
Deduction6

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, every appeal u/s 253(1) or 253(2) of the Act before the Appellate Tribunal is required to be filed ‘within sixty days of the date on which order sought be appealed is communicated to the assessee’. W.e.f. 01/10/2024 the period of limitation amended to ‘two months from the end of the month in which

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, every appeal u/s 253(1) or 253(2) of the Act before the Appellate Tribunal is required to be filed ‘within sixty days of the date on which order sought be appealed is communicated to the assessee’. W.e.f. 01/10/2024 the period of limitation amended to ‘two months from the end of the month in which

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, every appeal u/s 253(1) or 253(2) of the Act before the Appellate Tribunal is required to be filed ‘within sixty days of the date on which order sought be appealed is communicated to the assessee’. W.e.f. 01/10/2024 the period of limitation amended to ‘two months from the end of the month in which

SHRI LEO DINIZ,BORDA, FATORDA vs. INCOME TAX OFFICER, INTERNATIONAL TAXATION WARD, PANAJI

The appeal is DISMISSED

ITA 150/PAN/2024[2016-17]Status: DisposedITAT Panaji13 Feb 2026AY 2016-17

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Years: 2016-17 Leo Deniz Row House No. 6 J P Andrade Residency, Borda Fatorda, Goa-403602 Pan: Amgpd8687A . . . . . . . Appellant V/S Income Tax Officer, International Taxation Ward, Panaji, Goa. . . . . . . . Respondent Represented Assessee By: Mr Omkar Godbole [‘Ld. Ar’] Revenue By: Mr Ish Gupta [‘Ld. Dr’] Date Of Conclusive Hearing : 02/02/2026 Date Of Pronouncement : 13/02/2026 Order Per G. D. Padmahshali; This Appeal Is Filed U/S 253(1) Of The Income-Tax Act, 1961 [‘The Act’] By The Assessee Challenging Order Dt.

For Appellant: Mr Omkar Godbole [‘Ld. AR’]For Respondent: Mr Ish Gupta [‘Ld. DR’]
Section 143(2)Section 143(3)Section 246ASection 250Section 253Section 253(1)

ii) such cause prevented the appellant from filing the present appeal in time. ITAT-Panaji Page 9 of 34 Leo Deniz Vs DCIT ITA No. 150/PAN/2024 AY: 2016-17 9. For vouching ‘sufficiency’ of reasons it is apt to highlight core principles culled out by the Hon'ble Apex court in ‘Esha Bhattacharjee Vs Managing committee of Raghunathpur Academy

DAMODAR MANGALJI & COMPANY LIMITED,PANAJI vs. THE JOINT COMMISSIONER OF INCOME TAX, RANGE - 1, PANAJI

Appeals stands DISMISSED

ITA 34/PAN/2025[2011-12]Status: DisposedITAT Panaji18 Dec 2025AY 2011-12

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 034 & 035/Pan/2025 Assessment Year : 2011-12 & 2014-15 Damodar Mangalji & Company Ltd. Damodar Niwas, 1St Floor, Mc Road, Panaji, Goa-403001. Pan : Aaacd6880G . . . . . . . Appellant V/S Jt./Asstt. Commissioner Of Income Tax, Range-1/Circle-1(1), Goa. . . . . . . . Respondent Appearances Assessee By : Adv Rahul Sarda [‘Ld. Ar’] Revenue By : Mr M Satish [‘Ld. Dr’] Date Of Conclusive Hearing : 20/11/2025 Date Of Pronouncement : 18/12/2025 Order Per G. D. Padmahshali; The Captioned Twin Appeals Of Assessee Instituted U/S 253(1) Of The Income-Tax Act, 1961 [‘The Act’] Are Directed Against Separate Din & Order 1070138041(1) Dt. 08/11/2024 & 1070321994(1) Dt. 13/11/2024 Passed U/S 250 Of The Act By National Faceless Appeal Centre, Delhi [‘Ld. Nfac/Cit(A)’] Which Sprang From Assessment Orders Passed U/S 143(3) Of The Act Anent To Assessment Years 2011-12 & 2014-15 [‘Ay’].

For Appellant: Adv Rahul Sarda [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]
Section 143(1)Section 143(3)Section 14ASection 250Section 253(1)Section 253(3)Section 37(1)Section 40(1)(i)

section 253 of the Act is subject to establishing satisfactorily ‘sufficient cause’ behind such occurrence of delay on record in first place. ITAT-Panaji Page 6 of 32 Damodar Mangalji & Company Ltd. Vs JCIT/ACIT ITA Nos.034 & 035/PAN/2025 AY: 2011-12 & 2014-15 9. Ex-parte; Secondly, we also note that, against assessment order dt. 14/03/2014

DAMODAR MANGALJI & COMPANY LIMITED,PANAJI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 1(1), PANAJI

Appeals stands DISMISSED

ITA 35/PAN/2025[2014-15]Status: DisposedITAT Panaji18 Dec 2025AY 2014-15

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 034 & 035/Pan/2025 Assessment Year : 2011-12 & 2014-15 Damodar Mangalji & Company Ltd. Damodar Niwas, 1St Floor, Mc Road, Panaji, Goa-403001. Pan : Aaacd6880G . . . . . . . Appellant V/S Jt./Asstt. Commissioner Of Income Tax, Range-1/Circle-1(1), Goa. . . . . . . . Respondent Appearances Assessee By : Adv Rahul Sarda [‘Ld. Ar’] Revenue By : Mr M Satish [‘Ld. Dr’] Date Of Conclusive Hearing : 20/11/2025 Date Of Pronouncement : 18/12/2025 Order Per G. D. Padmahshali; The Captioned Twin Appeals Of Assessee Instituted U/S 253(1) Of The Income-Tax Act, 1961 [‘The Act’] Are Directed Against Separate Din & Order 1070138041(1) Dt. 08/11/2024 & 1070321994(1) Dt. 13/11/2024 Passed U/S 250 Of The Act By National Faceless Appeal Centre, Delhi [‘Ld. Nfac/Cit(A)’] Which Sprang From Assessment Orders Passed U/S 143(3) Of The Act Anent To Assessment Years 2011-12 & 2014-15 [‘Ay’].

For Appellant: Adv Rahul Sarda [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]
Section 143(1)Section 143(3)Section 14ASection 250Section 253(1)Section 253(3)Section 37(1)Section 40(1)(i)

section 253 of the Act is subject to establishing satisfactorily ‘sufficient cause’ behind such occurrence of delay on record in first place. ITAT-Panaji Page 6 of 32 Damodar Mangalji & Company Ltd. Vs JCIT/ACIT ITA Nos.034 & 035/PAN/2025 AY: 2011-12 & 2014-15 9. Ex-parte; Secondly, we also note that, against assessment order dt. 14/03/2014

M/S PRATHMIK KRUSHI SAHAKARI BANK NIYAMIT,BELGAVI vs. INCOME TAX OFFICER, WARD - 1(3), BELGAUM

In the result, all the grounds of appeal of the assessee related ITA Nos

ITA 141/PAN/2018[2012-13]Status: DisposedITAT Panaji04 Apr 2022AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)

32 days and 180 is delay in 31 days. The assessees prayed for condonation of delay. In all the three appeals delay are condoned and accepting for appeal hearing. 3. First we will consider the appeal No. 184/PAN/2018 for AY 2018-2019 as lead case. ITA Nos. 170&171/PAN/2018 & Ors 7 The Begaum Manfacturers Coop.& Ors v. ITO 4. Brief

THE MERCANTILE CO-OP. CREDIT SOCIETY LTD.,BELAGAVI vs. THE INCOME TAX OFFICER, WARD-2 (1), BELGAUM

In the result, all the grounds of appeal of the assessee related ITA Nos

ITA 226/PAN/2018[2013-14]Status: DisposedITAT Panaji04 Apr 2022AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)

32 days and 180 is delay in 31 days. The assessees prayed for condonation of delay. In all the three appeals delay are condoned and accepting for appeal hearing. 3. First we will consider the appeal No. 184/PAN/2018 for AY 2018-2019 as lead case. ITA Nos. 170&171/PAN/2018 & Ors 7 The Begaum Manfacturers Coop.& Ors v. ITO 4. Brief

SHRI SHIVASAGAR VIVEDDUDESHAGAL SOUHARD SAHAKARI NIYAMIT,GOKAK vs. THE INCOME TAX OFFICER WARD - 1, GOKAK

In the result, all the grounds of appeal of the assessee related ITA Nos

ITA 245/PAN/2018[2014-15]Status: DisposedITAT Panaji04 Apr 2022AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)

32 days and 180 is delay in 31 days. The assessees prayed for condonation of delay. In all the three appeals delay are condoned and accepting for appeal hearing. 3. First we will consider the appeal No. 184/PAN/2018 for AY 2018-2019 as lead case. ITA Nos. 170&171/PAN/2018 & Ors 7 The Begaum Manfacturers Coop.& Ors v. ITO 4. Brief

MADABHAVI L. S. M. P. SOCIETY LTD,MADABHAVI vs. ITO, WARD - 1, NIPANI

In the result, all the grounds of appeal of the assessee related ITA Nos

ITA 216/PAN/2018[2013-14]Status: DisposedITAT Panaji04 Apr 2022AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)

32 days and 180 is delay in 31 days. The assessees prayed for condonation of delay. In all the three appeals delay are condoned and accepting for appeal hearing. 3. First we will consider the appeal No. 184/PAN/2018 for AY 2018-2019 as lead case. ITA Nos. 170&171/PAN/2018 & Ors 7 The Begaum Manfacturers Coop.& Ors v. ITO 4. Brief

THE KARNATAKA STATE GOVERNMENT EMPLOYEES MULTIPURPOSE CO-OPERATIVE SOCIETY LIMITED,ATHANI vs. INCOME TAX OFFICER, WARD - 1(1), BELAGAVI

In the result, all the grounds of appeal of the assessee related ITA Nos

ITA 115/PAN/2018[2012-13]Status: DisposedITAT Panaji04 Apr 2022AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)

32 days and 180 is delay in 31 days. The assessees prayed for condonation of delay. In all the three appeals delay are condoned and accepting for appeal hearing. 3. First we will consider the appeal No. 184/PAN/2018 for AY 2018-2019 as lead case. ITA Nos. 170&171/PAN/2018 & Ors 7 The Begaum Manfacturers Coop.& Ors v. ITO 4. Brief

SHRI ADINATH PATTIN SOUHARDA SAHAKARI NIYAMIT,HEBBAL vs. THE INCOME TAX OFFICER, WARD - 1(1), BELGAVI

In the result, all the grounds of appeal of the assessee related ITA Nos

ITA 184/PAN/2018[2012-13]Status: DisposedITAT Panaji04 Apr 2022AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)

32 days and 180 is delay in 31 days. The assessees prayed for condonation of delay. In all the three appeals delay are condoned and accepting for appeal hearing. 3. First we will consider the appeal No. 184/PAN/2018 for AY 2018-2019 as lead case. ITA Nos. 170&171/PAN/2018 & Ors 7 The Begaum Manfacturers Coop.& Ors v. ITO 4. Brief

THE BELGAUM MANUFACTURERS CO-OPERATIVE INDUSTRIAL ESTATE LTD,BELGAVI vs. INCOME TAX OFFICER, WARD - 1(1), BELGAVI

In the result, all the grounds of appeal of the assessee related ITA Nos

ITA 170/PAN/2018[2013-14]Status: DisposedITAT Panaji04 Apr 2022AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)

32 days and 180 is delay in 31 days. The assessees prayed for condonation of delay. In all the three appeals delay are condoned and accepting for appeal hearing. 3. First we will consider the appeal No. 184/PAN/2018 for AY 2018-2019 as lead case. ITA Nos. 170&171/PAN/2018 & Ors 7 The Begaum Manfacturers Coop.& Ors v. ITO 4. Brief

BIDRAKAN GROUP GRAMAGALA SEVA SAHAKARI SANGHA LTD.,BIDRAKAN vs. THE INCOME TAX OFFICER, WARD - 1, SIRSI

In the result, all the grounds of appeal of the assessee related ITA Nos

ITA 217/PAN/2018[2012-13]Status: DisposedITAT Panaji04 Apr 2022AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)

32 days and 180 is delay in 31 days. The assessees prayed for condonation of delay. In all the three appeals delay are condoned and accepting for appeal hearing. 3. First we will consider the appeal No. 184/PAN/2018 for AY 2018-2019 as lead case. ITA Nos. 170&171/PAN/2018 & Ors 7 The Begaum Manfacturers Coop.& Ors v. ITO 4. Brief

SHRI MAHALAXMI URBAN CO-OPERATIVE CREDIT SOCIETY LIMITED,NANDAGAON vs. THE INCOME TAX OFFICER, WARD - 1, GOKAK

In the result, all the grounds of appeal of the assessee related ITA Nos

ITA 183/PAN/2018[2012-13]Status: DisposedITAT Panaji04 Apr 2022AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)

32 days and 180 is delay in 31 days. The assessees prayed for condonation of delay. In all the three appeals delay are condoned and accepting for appeal hearing. 3. First we will consider the appeal No. 184/PAN/2018 for AY 2018-2019 as lead case. ITA Nos. 170&171/PAN/2018 & Ors 7 The Begaum Manfacturers Coop.& Ors v. ITO 4. Brief

M/S NERLI PRATHAMIK KRISHI PATTIN SAHAKARI BANK NIYAMIT,NERLI vs. THE INCOME TAX OFFICER, WARD - 1(3), BELAGAVI

In the result, all the grounds of appeal of the assessee related ITA Nos

ITA 182/PAN/2018[2012-13]Status: DisposedITAT Panaji04 Apr 2022AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)

32 days and 180 is delay in 31 days. The assessees prayed for condonation of delay. In all the three appeals delay are condoned and accepting for appeal hearing. 3. First we will consider the appeal No. 184/PAN/2018 for AY 2018-2019 as lead case. ITA Nos. 170&171/PAN/2018 & Ors 7 The Begaum Manfacturers Coop.& Ors v. ITO 4. Brief

THE NUTAN MAHILA URBAN CO-OP CREDIT SOCIETY LTD.,MUNAVALLI vs. THE INCOME TAX OFFICER, WARD - 1 (1), BELAGAVI

In the result, all the grounds of appeal of the assessee related ITA Nos

ITA 181/PAN/2018[2012-13]Status: DisposedITAT Panaji04 Apr 2022AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)

32 days and 180 is delay in 31 days. The assessees prayed for condonation of delay. In all the three appeals delay are condoned and accepting for appeal hearing. 3. First we will consider the appeal No. 184/PAN/2018 for AY 2018-2019 as lead case. ITA Nos. 170&171/PAN/2018 & Ors 7 The Begaum Manfacturers Coop.& Ors v. ITO 4. Brief

THE BELGAUM MANUFACTURERS CO-OPERATIVE INDUSTRIAL ESTATE LTD,BELGAVI vs. INCOME TAX OFFICER, WARD - 1(1), BELGAVI

In the result, all the grounds of appeal of the assessee related ITA Nos

ITA 171/PAN/2018[2014-15]Status: DisposedITAT Panaji04 Apr 2022AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)

32 days and 180 is delay in 31 days. The assessees prayed for condonation of delay. In all the three appeals delay are condoned and accepting for appeal hearing. 3. First we will consider the appeal No. 184/PAN/2018 for AY 2018-2019 as lead case. ITA Nos. 170&171/PAN/2018 & Ors 7 The Begaum Manfacturers Coop.& Ors v. ITO 4. Brief

SHRI MALLIKARJUN URBAN CO-OPERATIVE CREDIT SOCIETY LTD,BELGAUM vs. INCOME TAX OFFICER, WARD - 1(2), , BELAGAVI

In the result, all the grounds of appeal of the assessee related ITA Nos

ITA 190/PAN/2018[2012-13]Status: DisposedITAT Panaji04 Apr 2022AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)

32 days and 180 is delay in 31 days. The assessees prayed for condonation of delay. In all the three appeals delay are condoned and accepting for appeal hearing. 3. First we will consider the appeal No. 184/PAN/2018 for AY 2018-2019 as lead case. ITA Nos. 170&171/PAN/2018 & Ors 7 The Begaum Manfacturers Coop.& Ors v. ITO 4. Brief