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2 results for “condonation of delay”+ Section 151Aclear

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Key Topics

Section 151A3Section 1483Section 1473Section 148A2

PUNAM DEVI,MUNGER vs. A.O.,NFAC, MUNGER

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

ITA 515/PAT/2025[2015-16]Status: DisposedITAT Patna30 Jan 2026AY 2015-16

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 147Section 148Section 148ASection 151ASection 250

condoned. The Ld. CIT(A) found these reasons general in nature and dismissed the appeal on account of delay. 4. Aggrieved with the order of the Ld. CIT(A), the assessee has filed the appeal before the Tribunal. 5. Rival contentions were heard and the submissions made have been examined. It was submitted by the Ld. AR that both before

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