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305 results for “condonation of delay”+ Section 150clear

Sorted by relevance

Patna305Chennai281Mumbai138Delhi122Karnataka102Kolkata86Ahmedabad84Bangalore83Hyderabad81Jaipur60Pune43Chandigarh36Calcutta34Nagpur27Surat23Indore22Lucknow18Rajkot13Visakhapatnam11Amritsar10Cochin8Allahabad8Cuttack8Varanasi7Kerala6Panaji6Guwahati5Raipur5Jodhpur4SC3Jabalpur2Dehradun2Rajasthan1Telangana1Andhra Pradesh1Agra1

Key Topics

TDS96Section 2504Section 1444Section 40A(3)3Addition to Income3Limitation/Time-bar3Condonation of Delay3Section 271(1)(c)2Section 10(37)

BAIJU ROY,PATNA vs. ITO, WARD-4(2), PATNA

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 13/PAT/2022[2016-17]Status: DisposedITAT Patna02 Jun 2023AY 2016-17

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 10(37)Section 133(6)Section 2(14)(iii)Section 45(5)Section 54BSection 54F

150 days. The ld. 1st Appellate Authority has considered the explanation of the assessee but did not find plausible reason to condone the delay. Accordingly the appeal of the assessee is dismissed without deciding the issues on merit. The ld. 1st Appellate Authority has not condoned the delay in filing the appeal. 5. With the assistance of ld. Representatives

Showing 1–20 of 305 · Page 1 of 16

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2
Section 45(5)2
Section 54B2
Cash Deposit2

ITO, WARD-2(1), BEGUSARAI, BEGUSARAI vs. MANISH KUMAR MOTANI, KHAGARIA, BIHAR

In the result, the appeal of the Revenue and CO of the Assessee are dismissed

ITA 442/PAT/2024[2017-18]Status: DisposedITAT Patna26 Feb 2026AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am Ito, Ward 2(1), Begusarai Manish Kumar Motani, 3Rd Floor, G.S. Motors Building, Manish Kumar Motani, Hanuman Har Har Mahadev Chauk, Traders, Mill Road, Khagaria, Vs. Begusarai-851101, Begusarai, Khagaria, Bihari-851204 Bihar-851101 (Appellant) (Respondent) Pan No. Ajjpm4263D Co No. 02/Pat/2025 (Arising In Ita No. 442/Pat/2024 For A.Y. 2017-18) Ito, Ward 2(1), Begusarai Manish Kumar Motani, 3Rd Floor, G.S. Motors Building, Manish Kumar Motani, Hanuman Har Har Mahadev Chauk, Traders, Mill Road, Khagaria, Vs. Begusarai-851101, Begusarai, Khagaria, Bihari-851204 Bihar-851101 (Applicant) (Respondent) Assessee By : S/Shri A.K. Rastogi, S.K. Duta, Ars Revenue By : Shri A.H. Chowdhary, Dr Date Of Hearing: 24.11.2025 Date Of Pronouncement: 26.02.2026

For Appellant: S/Shri A.K. RastogiFor Respondent: Shri A.H. Chowdhary, DR
Section 133ASection 40A(3)

condone the delay and admit the cross objection for adjudication. 4. The only issue raised by the Revenue in the various grounds of appeal is against the order of learned CIT (A) deleting the addition made by the learned Assessing Officer of ₹8,02,45,293/-, which was in violation to the Provisions of Section 40A(3) of the Income

ANIL KUMAR,WEST CHAMPARAN vs. ITO, WARD- 1 (5), BETTIAH

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

ITA 261/PAT/2025[2014-15]Status: DisposedITAT Patna13 Oct 2025AY 2014-15

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 144Section 250Section 271(1)(c)

condone the delay and admit both the appeals for adjudication. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: I. ITA No. 261/PAT/2025: “1. For that the National Faceless Appeal Centre, Delhi, [the NFAC] erred on facts and in law in partly allowing the appeal filed by the assessee, vide order passed under section

ANIL KUMAR,WEST CHAMPARAN vs. ITO, WARD- 1 (5), BETTIAH

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

ITA 262/PAT/2025[2014-15]Status: DisposedITAT Patna13 Oct 2025AY 2014-15

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 144Section 250Section 271(1)(c)

condone the delay and admit both the appeals for adjudication. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: I. ITA No. 261/PAT/2025: “1. For that the National Faceless Appeal Centre, Delhi, [the NFAC] erred on facts and in law in partly allowing the appeal filed by the assessee, vide order passed under section

MOHAMMAD NAZIM AHMAD,NALANDA vs. ITO, WARD-2(3), BIHARSHARIFF, BIHARSHARIFF

In the result, the appeal of the assessee is allowed

ITA 371/PAT/2025[2017-18]Status: DisposedITAT Patna26 Feb 2026AY 2017-18
Section 143(2)Section 147Section 148Section 151A

delay\nis for bonafide and genuine reasons and hence, we condone the\ndelay and admit the appeal for adjudicate.\nMohammad Nazim Ahmad; A.Y. 2017-18\nAt the time of hearing, the Id. Counsel for the assessee pressed only\none issue which is against the invalid assessment framed by the\nNational Faceless Appeal Centre, Delhi [the learned CIT (A)] vide\norder

DAKSHIN BIHAR GRAMIN BANK,CHAKAI BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, all the appeals of the assessee stand dismissed

ITA 355/PAT/2022[2013-14]Status: DisposedITAT Patna31 Jan 2023AY 2013-14

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaassessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Sono Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

section 200A for computation of fee. 6. We have heard the rival submissions and perused the material available on record. We note that in all there were 476 appeals filed by the assesse before the tribunal having similar issue. Out of the said appeals 326 appeals have been heard by the different combinations. The hearing of batch of appeals comprising

DAKSHIN BIHAR GRAMIN BANK,BORWA BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, all the appeals of the assessee stand dismissed

ITA 354/PAT/2022[2013-14]Status: DisposedITAT Patna31 Jan 2023AY 2013-14

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaassessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Sono Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

section 200A for computation of fee. 6. We have heard the rival submissions and perused the material available on record. We note that in all there were 476 appeals filed by the assesse before the tribunal having similar issue. Out of the said appeals 326 appeals have been heard by the different combinations. The hearing of batch of appeals comprising

DAKSHIN BIHAR GRAMIN BANK,DANGRA BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, all the appeals of the assessee stand dismissed

ITA 417/PAT/2022[2014-15]Status: DisposedITAT Patna31 Jan 2023AY 2014-15

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaassessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Sono Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

section 200A for computation of fee. 6. We have heard the rival submissions and perused the material available on record. We note that in all there were 476 appeals filed by the assesse before the tribunal having similar issue. Out of the said appeals 326 appeals have been heard by the different combinations. The hearing of batch of appeals comprising

DAKSHIN BIHAR GRAMIN BANK,BALGUDAR BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, all the appeals of the assessee stand dismissed

ITA 359/PAT/2022[2015-16]Status: DisposedITAT Patna31 Jan 2023AY 2015-16

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaassessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Sono Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

section 200A for computation of fee. 6. We have heard the rival submissions and perused the material available on record. We note that in all there were 476 appeals filed by the assesse before the tribunal having similar issue. Out of the said appeals 326 appeals have been heard by the different combinations. The hearing of batch of appeals comprising

DAKSHIN BIHAR GRAMIN BANK,DANGRA BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, all the appeals of the assessee stand dismissed

ITA 414/PAT/2022[2013-14]Status: DisposedITAT Patna31 Jan 2023AY 2013-14

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaassessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Sono Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

section 200A for computation of fee. 6. We have heard the rival submissions and perused the material available on record. We note that in all there were 476 appeals filed by the assesse before the tribunal having similar issue. Out of the said appeals 326 appeals have been heard by the different combinations. The hearing of batch of appeals comprising

DAKSHIN BIHAR GRAMIN BANK,PATNER BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, all the appeals of the assessee stand dismissed

ITA 360/PAT/2022[2013-14]Status: DisposedITAT Patna31 Jan 2023AY 2013-14

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaassessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Sono Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

section 200A for computation of fee. 6. We have heard the rival submissions and perused the material available on record. We note that in all there were 476 appeals filed by the assesse before the tribunal having similar issue. Out of the said appeals 326 appeals have been heard by the different combinations. The hearing of batch of appeals comprising

DAKSHIN BIHAR GRAMIN BANK,KHATANGI (KURTHA) BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, all the appeals of the assessee stand dismissed

ITA 361/PAT/2022[2013-14]Status: DisposedITAT Patna31 Jan 2023AY 2013-14

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaassessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Sono Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

section 200A for computation of fee. 6. We have heard the rival submissions and perused the material available on record. We note that in all there were 476 appeals filed by the assesse before the tribunal having similar issue. Out of the said appeals 326 appeals have been heard by the different combinations. The hearing of batch of appeals comprising

DAKSHIN BIHAR GRAMIN BANK,KHATANGI (KURTHA) BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, all the appeals of the assessee stand dismissed

ITA 362/PAT/2022[2013-14]Status: DisposedITAT Patna31 Jan 2023AY 2013-14

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaassessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Sono Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

section 200A for computation of fee. 6. We have heard the rival submissions and perused the material available on record. We note that in all there were 476 appeals filed by the assesse before the tribunal having similar issue. Out of the said appeals 326 appeals have been heard by the different combinations. The hearing of batch of appeals comprising

DAKSHIN BIHAR GRAMIN BANK,KHATANGI (KURTHA) BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, all the appeals of the assessee stand dismissed

ITA 363/PAT/2022[2013-14]Status: DisposedITAT Patna31 Jan 2023AY 2013-14

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaassessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Sono Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

section 200A for computation of fee. 6. We have heard the rival submissions and perused the material available on record. We note that in all there were 476 appeals filed by the assesse before the tribunal having similar issue. Out of the said appeals 326 appeals have been heard by the different combinations. The hearing of batch of appeals comprising

DAKSHIN BIHAR GRAMIN BANK,BALGUDAR BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, all the appeals of the assessee stand dismissed

ITA 358/PAT/2022[2014-15]Status: DisposedITAT Patna31 Jan 2023AY 2014-15

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaassessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Sono Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

section 200A for computation of fee. 6. We have heard the rival submissions and perused the material available on record. We note that in all there were 476 appeals filed by the assesse before the tribunal having similar issue. Out of the said appeals 326 appeals have been heard by the different combinations. The hearing of batch of appeals comprising

DAKSHIN BIHAR GRAMIN BANK,DANGRA BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, all the appeals of the assessee stand dismissed

ITA 413/PAT/2022[2013-14]Status: DisposedITAT Patna31 Jan 2023AY 2013-14

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaassessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Sono Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

section 200A for computation of fee. 6. We have heard the rival submissions and perused the material available on record. We note that in all there were 476 appeals filed by the assesse before the tribunal having similar issue. Out of the said appeals 326 appeals have been heard by the different combinations. The hearing of batch of appeals comprising

DAKSHIN BIHAR GRAMIN BANK,DANGRA BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, all the appeals of the assessee stand dismissed

ITA 412/PAT/2022[2013-14]Status: DisposedITAT Patna31 Jan 2023AY 2013-14

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaassessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Sono Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

section 200A for computation of fee. 6. We have heard the rival submissions and perused the material available on record. We note that in all there were 476 appeals filed by the assesse before the tribunal having similar issue. Out of the said appeals 326 appeals have been heard by the different combinations. The hearing of batch of appeals comprising

DAKSHIN BIHAR GRAMIN BANK,MANANPUR BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, all the appeals of the assessee stand dismissed

ITA 357/PAT/2022[2013-14]Status: DisposedITAT Patna31 Jan 2023AY 2013-14

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaassessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Sono Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

section 200A for computation of fee. 6. We have heard the rival submissions and perused the material available on record. We note that in all there were 476 appeals filed by the assesse before the tribunal having similar issue. Out of the said appeals 326 appeals have been heard by the different combinations. The hearing of batch of appeals comprising

DAKSHIN BIHAR GRAMIN BANK,CHANDISTHAN BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, all the appeals of the assessee stand dismissed

ITA 411/PAT/2022[2015-16]Status: DisposedITAT Patna31 Jan 2023AY 2015-16

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaassessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Sono Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

section 200A for computation of fee. 6. We have heard the rival submissions and perused the material available on record. We note that in all there were 476 appeals filed by the assesse before the tribunal having similar issue. Out of the said appeals 326 appeals have been heard by the different combinations. The hearing of batch of appeals comprising

DAKSHIN BIHAR GRAMIN BANK,KURWA BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, all the appeals of the assessee stand dismissed

ITA 364/PAT/2022[2013-14]Status: DisposedITAT Patna31 Jan 2023AY 2013-14

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaassessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Sono Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

section 200A for computation of fee. 6. We have heard the rival submissions and perused the material available on record. We note that in all there were 476 appeals filed by the assesse before the tribunal having similar issue. Out of the said appeals 326 appeals have been heard by the different combinations. The hearing of batch of appeals comprising