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6 results for “condonation of delay”+ Section 69clear

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Chennai561Mumbai464Delhi405Kolkata371Hyderabad231Ahmedabad228Jaipur190Bangalore166Pune150Karnataka128Surat94Amritsar86Chandigarh78Indore72Rajkot51Visakhapatnam45Lucknow41Calcutta40Cuttack39Nagpur39Patna29Raipur29Cochin20Kerala18Allahabad15SC13Dehradun13Jodhpur12Telangana11Agra10Guwahati10Varanasi9Jabalpur9Panaji6Orissa5Ranchi3Andhra Pradesh2Punjab & Haryana1Rajasthan1

Key Topics

Section 143(3)12Addition to Income6Section 14A4Section 693Section 2503Section 1313Condonation of Delay3Section 69A2Section 253(1)2

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 143(1)2
Natural Justice2
Unexplained Investment2
Section 253(3)
Section 37(1)
Section 40(1)(i)

69,331/- (3) disallowance of sampling & analysis charges ₹23,38,465/- and (4) addition of ₹36,73,895/- being difference in closing inventory due to incorrect valuation which remain unexplained satisfactorily to the Ld. AO. ITA No 035/PAN/2025, AY : 2014-15; 5. Similarly for AY 2014-15 the assessee filed its return of income online on 29/11/2014 declaring ITAT-Panaji

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)

69,331/- (3) disallowance of sampling & analysis charges ₹23,38,465/- and (4) addition of ₹36,73,895/- being difference in closing inventory due to incorrect valuation which remain unexplained satisfactorily to the Ld. AO. ITA No 035/PAN/2025, AY : 2014-15; 5. Similarly for AY 2014-15 the assessee filed its return of income online on 29/11/2014 declaring ITAT-Panaji

FAROOK SHAIKH,NORTH GOA vs. INCOME TAX OFFICER, WARD 1(1), NORTH GOA

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

ITA 406/PAN/2025[2016-17]Status: DisposedITAT Panaji03 Feb 2026AY 2016-17

Bench: Shri Pavan Kumar Gadalei T A. Nos. 406/Pan/2025 (A.Y.2016-17) Farook Shaikh, National Faceless Vs H.No.961, Assessment Centre, . Near Syndicate Bank, New Delhi-110003. Sanquelim, North Goa-403505, Goa. Pan.No.Fstps6016N (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Assessee By Shri.Sanket Bakshi.Ar Revenue By Smt.Rijula Uniyal.Sr.Dr सुनवाई की तारीख/Date Of Hearing 29.01.2026 घोषणा की तारीख/Date Of Pronouncement 03.02.2026 Order Per Pavan Kumar Gadale Jm: The Appeal Is Filed By The Assesse Against The Order Of National Faceless Appeal Centre (Nfac) Delhi / Cit(A) Passed U/Sec147 R,W,S144 & U/Sec 250 Of The Act. The Assesse Has Raised The Grounds Of Appeal Challenging The Order Of The Cit(A) In Not Condoning The Delay In Filling The Appeal & Sustaining The Addition Of Unexplained Investment U/Sec69 Of The Act By The Assessing Officer. 2. The Brief Facts Of The Case Are That, The Assessee Is In Employment Outside India & Has Not Filed The Return Of Income. The Assessing Officer (Ao) Based On The Information From Ddit(Inv) Bangalore In Respect Of Search

Section 144Section 69

condoning the delay in filling the appeal and sustaining the addition of unexplained investment u/sec69 of the Act by the Assessing Officer. 2. The brief facts of the case are that, the assessee is in employment outside India and has not filed the return of income. The Assessing Officer (AO) based on the information from DDIT(Inv) Bangalore in respect

M/S SADANAND BHAVAN,GOKAK vs. THE INCOME TAX OFFICER, WARD - 1, GOKAK

In the result, the appeal filed by the assessee is partly allowed

ITA 49/PAN/2026[2013-14]Status: DisposedITAT Panaji01 Apr 2026AY 2013-14

Bench: Shri Pavan Kumar Gadale & Shri Gd Padmahshalii T A. No.49/Pan/2026 (A.Y. 2013-14) M/S Sadanand Bhavan, The Income Tax Cts No. 3205 Opp. Bus Vs. Office Ward 1, Stand Road Gokak, Gokak, Karnataka -591307. Karnataka-591307. Pan .No.Aapfs8051G (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

Section 115BSection 131Section 133ASection 142(1)Section 143(3)Section 69Section 69A

condone the delay and admit the appeal. 3. The brief facts of the case that, the assessee is a partnership firm engaged in business of manufacturing and sale of karadant/sweet. The assessee has filed the return of income for the A.Y. 2013-14 on 18-03-2014 disclosing a total income of Rs.14,64,500/- subsequently, the case was selected

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

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), PANAJI vs. M/S KAMAT REAL ESTATE DEVELOPERS, PANAJI

The appeal of the Revenue is DISMISSED

ITA 219/PAN/2019[2014-15]Status: DisposedITAT Panaji07 Aug 2023AY 2014-15

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 219/Pan/2019 निर्धारण वषा / Assessment Year : 2014-15 Asstt. Commissioner Of Income Tax, Panaji. . . . . . . . अपऩलधर्थी / Appellant

For Appellant: Smt Aarati SatheFor Respondent: Shri Prabhakar Anand DJ
Section 143(3)Section 2(22)(e)Section 250

delay of 01 day in filing this appeal is condoned and proceeded to hear the matter on merits. ITAT-Pune Page 1 of 5 M/s Kamat Real Estate Developers ITA No.149/PAN/2019 AY: 2014-15 3. Pithily stated facts borne out of case records are; 3.1 The assessee firm is engaged in the business of builders & developers and consisted of four