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5 results for “condonation of delay”+ Section 45(5)clear

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Key Topics

Section 153A16Section 246A8Section 253(1)4Section 2504Section 153C4Section 1324Section 1544Addition to Income4Natural Justice

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)

5) of 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

4
Limitation/Time-bar4
Condonation of Delay4
Section 2632

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)

5) of 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

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)

5) of 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

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)

5) of 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

M/S CHARIS AGRO AND COLD STORAGE,BELGAVI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, BELGAVI

In the result, the appeal of assessee is dismissed

ITA 19/PAN/2019[2013-14]Status: DisposedITAT Panaji20 Sept 2023AY 2013-14

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

For Appellant: Shri Balu AnandFor Respondent: Shri P.S. Shivshankar
Section 154Section 263Section 45(4)

delay of 05 days are condoned. 3. The ld. AR vehemently argued that the order passed by the Pr. CIT u/s. 154 of the Act modifying its own order passed u/s. 263 of the Act directing the AO to examine the issue of non-levy of capital gains as per section 45(4) of the Act is not maintainable