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6 results for “condonation of delay”+ Section 43(1)clear

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Key Topics

Section 201(1)9Section 194A9Section 133A6Section 2016Section 2505Section 1445Section 253(1)5Addition to Income5Deduction

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)

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 2014-15 Second Default 39,63,624 - 1,30,001 1,30,001 ITAT-Panaji

4
Section 1313
Condonation of Delay3
TDS3

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)

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 2014-15 Second Default 39,63,624 - 1,30,001 1,30,001 ITAT-Panaji

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)

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 2014-15 Second Default 39,63,624 - 1,30,001 1,30,001 ITAT-Panaji

SHRI JYOTI MULTIPURPOSE SOUHARD SAHAKARI SANGH NYT EXAMBA,EXAMBA, CHIKODI, BELAGAVI vs. INCOME TAX OFFICER, WARD 1, NIPPANI, NIPPANI, BELAGAVI

The appeal is allowed for statistical purposes

ITA 172/PAN/2025[2022-23]Status: DisposedITAT Panaji27 Nov 2025AY 2022-23

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Year : 2022-23 Shri Jyoti Multipurpose Souharda Sangh Niyamit Examba, Chikodi, Belgavi-591244 Pan:Aabas2730D . . . . . . . Appellant

For Appellant: Mr Shivanand Halbhavi [‘Ld. AR’]For Respondent: Mr Ish Gupta [‘Ld. DR’]
Section 144Section 250Section 251Section 251(1)Section 253(1)

43 days. The petition for condonation of delay is supported by an affidavit dt. 10/06/2025, wherein the cause for the said delay is explained. The reasons stated therein and explained during the course of physical hearing establishes ‘sufficient cause’ and thus finds merits for condonation in view of the parameters laid in ‘Vijay Vishin Meghani Vs. DCIT & Anr’ reported

JAI HIND SOUHARDA PATTIN SAHAKARI NIYAMIT,BELAGAVI vs. INCOME TAX OFFICER, WARD - 1(3), BELAGAVI

The appeal is allowed for statistical purposes

ITA 168/PAN/2025[2012-13]Status: DisposedITAT Panaji16 Dec 2025AY 2012-13

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Year : 2012-13 Jai Hind Souharda Sahakari Sangh Niyamit, Bazar Road, Tal.: Hukkeri, Belgavi-591309 Pan:Aaajj0226F . . . . . . . Appellant

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal[‘Ld. DR’]
Section 143(1)Section 143(3)Section 250Section 250(6)Section 251(1)(a)Section 251(2)Section 253(1)Section 80P

condone delay in instituting the present appeal u/s 253(1) of the Act and proceed to adjudicate limited issue of ex-parte dismissal of first appeal by the Ld. CIT(A). Recording the same, advanced accordingly. 3. Briefly stated facts of the case are that; the assessee is a Cooperative Society established under the provisions of State Co- operative Societies

SUREKHA VISHNU PHADKE,VASCO vs. INCOME TAX OFFICER, WARD - 2(1), PANAJI

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

ITA 228/PAN/2025[2017-18]Status: DisposedITAT Panaji18 Sept 2025AY 2017-18

Bench: SHRI PAVAN KUMAR GADALE (Judicial Member)

Section 69A

condone the delay and admit the appeal. 3. The brief facts of the case are that, the assessee has filed the return of income for A.Y.2017-18 on 5.08.2017 disclosing a total income of Rs.8,43,680/-. Subsequently the case was selected for Limited Scrutiny and notice u/sec 143(2) and u/sec142(1) of the Act along with the questionnaire