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4 results for “condonation of delay”+ Section 90(2)clear

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Chennai628Mumbai535Delhi386Kolkata339Hyderabad219Bangalore218Ahmedabad200Jaipur133Karnataka128Pune85Surat82Raipur77Chandigarh69Indore63Visakhapatnam62Nagpur59Amritsar55Lucknow50Cochin48Calcutta41Rajkot32Cuttack24Patna22SC19Jodhpur14Allahabad14Varanasi11Agra9Jabalpur8Guwahati7Telangana5Panaji4Dehradun4Ranchi3Andhra Pradesh2Rajasthan2Orissa1Himachal Pradesh1A.K. SIKRI N.V. RAMANA1R.M. LODHA ANIL R. DAVE1

Key Topics

Section 246A10Section 2504Section 143(1)4Section 2494Natural Justice3Limitation/Time-bar3Section 145A2Condonation of Delay2Rectification u/s 154

OJAS SHASHIKANT KULKARNI,MARGAO vs. ASST. DIRECTOR OF INCOME TAX, CPC, BENGALURU

ITA 50/PAN/2025[2020-21]Status: DisposedITAT Panaji20 Jun 2025AY 2020-21

Bench: Hon’Ble Shri Pavankumar Gadale & Shri G. D. Padmahshaliita Nos. 050/Pan/2025 Assessment Year : 2020-21 Ojas Shashikant Kulkarni A-3/A-4, C.D. Neighbourhood, Swami Chinmayanand Marg, Gogoi, Salcete, Margao, Goa Pan : Dkzpk5732F . . . . . . . Appellant V/S Asstt. Director Income Tax, Cpc, Bengaluru. . . . . . . . Respondent Appearances Assessee By : Mr D.E. Robinson [‘Ld. Ar’] Revenue By : Smt Rijjula Uniyal [‘Ld. Dr’] Date Of Conclusive Hearing : 19/06/2025 Date Of Pronouncement : 20/06/2025 Order Per G. D. Padmahshali; Assessee’S Captioned Appeal Impugns Din & Order 1072026383(1) Dt. 09/01/2025 Passed By Addl//Jt. Commissioner Of Income Tax Appeals-2, Jaipur [‘Ld. Cit(A)’] U/S 250 Of The Income-Tax Act, 1961 [‘The Act’] Which In Turn Arisen Out Of Order Of Intimation Dt. 26/11/2021 Passed U/S 143(1) Of The Act By Asstt. Direction Of Income Tax, Cpc, Bengaluru [‘Ld. Ao’] Anent To Assessment Year 2020-21 [‘Ay’].

For Appellant: Mr D.E. Robinson [‘Ld. AR’]For Respondent: Smt Rijjula Uniyal [‘Ld. DR’]
Section 139(1)Section 143(1)Section 246ASection 249Section 250Section 90
2

2) to section 249 of the Act. Going by the limitation appellant was required to file first appeal u/s 246A of the Act by 30/12/2021, whereas the appeal before Ld. CIT(A) was filed on 20/11/2024. Apparently the said first appeal was filed with a delay of 1053 days (approx.) ITAT-Panaji Page 3 of 10 Ojas Shashikant Kulkarni

THE KARNATAKA MULTIPURPOSE SOUHARDA SAHAKARI NIYAMIT,CHIKODI vs. E ASSESSMENT, NIPNAI

ITA 122/PAN/2025[2018-2019]Status: DisposedITAT Panaji03 Sept 2025AY 2018-2019

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 122/Pan/2025 Assessment Year : 2018-19 The Karnataka Multipurpose Souharda Sahakari Niyamit. Bhagyalaxmi Nagar, Chikodi, Belgavi-591201. Pan : Aaaat4824A . . . . . . . Appellant V/S National Faceless E-Asstt Centre, Delhi . . . . . . . . Respondent Appearances Assessee By : Mr Chetan Chougule [‘Ld. Ar’] Revenue By : Ms Rijjula Uniyal [‘Ld. Dr’] Date Of Conclusive Hearing : 03/09/2025 Date Of Pronouncement : 03/09/2025 Order Per G. D. Padmahshali; The Captioned Appeal Of The Assessee Impugns Din & Order Itba/Apl/S/250/2023-24/1057730634(1) Dt. 06/11/2023 Passed By Addl./Jt. Commissioner Of Income Tax Appeals-1, Coimbatore, [‘Ld. Nfac’] U/S 250 Of The Income-Tax Act, 1961 [‘The Act’] Which In Turn Arisen Out Of Rectification Order Dt. 28/05/2021 Passed U/S 154 Of The Act By The Central Processing Centre, Bengaluru [‘Ld. Cpc’] Anent To Assessment Year 2018-19 [‘Ay’].

For Appellant: Mr Chetan Chougule [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 143(1)Section 154Section 246ASection 249Section 250Section 253(3)

condonation nor an affidavit stating therein circumstance due to which such substantial or inordinate delay was occurred. ITAT-Panaji Page 3 of 7 The Karnataka Multipurpose Souharda Sahakari Niyamit. Vs NFeAC ITA Nos.122/PAN/2025 AY: 2018-19 4. Faced with the situation, the appellant assessee came in present appeal with a prayer to remand the matter back to the file

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), PATTO PLAZA vs. ESTEEM INDUSTRIES PRIVATE LIMITED, PLOT

ITA 253/PAN/2024[2012-13]Status: DisposedITAT Panaji30 Jun 2025AY 2012-13

Bench: Hon’Ble Shri Pavankumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Mahendra Sanghvi [‘Ld. AR’]For Respondent: Capt. Pradeep Arya [‘Ld. DR’]
Section 143(3)Section 145ASection 250Section 253Section 44A

section 253 of the Act which came into effect from 01/10/2024, the present appeal be treated as filed within the statutory time limit prescribed in law and thus requested to advance case on merits by condoning the delay considered if any. Delay (if considered) is condoned and advanced accordingly. ITAT-Panaji Page 2 of 20 DCIT Vs Esteem Industries

V S DEMPO HOLDINGS PRIVATE LIMITED,PANAJI-GOA vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE ONE

ITA 146/PAN/2025[2019-20]Status: DisposedITAT Panaji13 Aug 2025AY 2019-20

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 146/Pan/2025 Assessment Year : 2019-20 V. S. Dempo Holdings Pvt. Ltd. Dempo House, Campal, Panaji, Goa-403001. Pan : Aaace4220P . . . . . . . Appellant V/S Asstt. Commissioner Of Income Tax, Circle-1(1), Panaji, Goa. . . . . . . . Respondent Appearances Assessee By : Mr Rohan Deshpande [‘Ld. Ar’] Revenue By : Capt. Pradeep Arya [‘Ld. Dr’] Date Of Conclusive Hearing : 12/08/2025 Date Of Pronouncement : 13/08/2025 Order Per G. D. Padmahshali; The Captioned Appeal Of The Assessee Impugns Din & Order Itba/Apl/S/250/2024-25/1074798262(1) Dt. 21/03/2025 Passed By Addl./Jt. Commissioner Of Income Tax Appeals-1, Hyderabad, [‘Ld. Nfac’ Hereinafter] U/S 250 Of The Income- Tax Act, 1961 [‘The Act’ Hereinafter] Which In Turn Arisen Out Of Order Dt. 25/10/2020 Passed U/S 143(1) Of The Act By The Central Processing Centre, Bengaluru [‘Ld. Cpc’ Hereinafter] Anent To Assessment Year 2019-20 [‘Ay’ Hereinafter].

For Appellant: Mr Rohan Deshpande [‘Ld. AR’]For Respondent: Capt. Pradeep Arya [‘Ld. DR’]
Section 143(1)Section 246ASection 249Section 250

condonation nor an affidavit stating therein circumstance due to which such substantial or inordinate delay was occurred. ITAT-Panaji Page 2 of 6 V. S. Dempo Holdings Pvt. Ltd. Vs ACIT ITA Nos.146/PAN/2025 AY: 2019-20 4. Faced with the situation, the appellant assessee came in present appeal with a prayer to remand the matter back to the file