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228 results for “condonation of delay”+ Section 2(30)clear

Sorted by relevance

Mumbai1,248Chennai1,153Delhi1,042Kolkata646Bangalore490Ahmedabad419Pune390Hyderabad388Jaipur344Patna228Chandigarh190Karnataka185Nagpur155Surat152Lucknow137Indore126Raipur123Amritsar121Rajkot108Visakhapatnam102Cochin62Cuttack61Panaji50Agra50Calcutta49SC41Dehradun31Guwahati30Allahabad24Varanasi22Jodhpur22Telangana21Jabalpur21Kerala5Orissa5Rajasthan5Himachal Pradesh3Ranchi3Andhra Pradesh3A.K. SIKRI ROHINTON FALI NARIMAN2Punjab & Haryana1A.K. SIKRI N.V. RAMANA1DIPAK MISRA R.K. AGRAWAL PRAFULLA C. PANT1

Key Topics

TDS95Section 44A8Limitation/Time-bar5Section 2504Section 143(3)4Addition to Income4Section 40A(3)3Section 1473Condonation of Delay

THE SAMASTIPUR DISTRICT CENTRAL CO-OPERATIVE BANK LTD.,SAMASTIPUR vs. DEPUTY COMMISSIONER, DARBHANGA

In the result, appeal of the assessee is dismissed

ITA 508/PAT/2025[2014-15]Status: DisposedITAT Patna04 Feb 2026AY 2014-15

Bench: the Ld. CIT(A). The Ld. CIT(A) provided various opportunities to the assessee as per para 4 of his order, 7 times opportunities were provided but the assessee did not respond any of the notices. Thereafter, the Ld. CIT(A) after relying on various judgments decided the issue on 10.12.2022 on the basis of material available on record and upheld the order of the AO. 4. Aggrieved from the above order, the assessee filed appeal before the

For Respondent: Sh. Manab Adak, JCIT
Section 143(2)Section 144Section 250

30. The aforesaid decisions would not cut any ice as imposition of conditions are not warranted when sufficient cause has not been shown for condoning the delay. Secondly, delay is not liable to be condoned merely because some persons have been granted relief on the facts of their own case. Condonation of delay in such circumstances is in violation

Showing 1–20 of 228 · Page 1 of 12

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3
Section 271B2
Section 271(1)(c)2
Penalty2

G D MOTHER EDUCATIONAL SOCIETY,MUZAFFARPUR vs. ACIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee are allowed

ITA 309/PAT/2024[2020-21]Status: DisposedITAT Patna25 Sept 2024AY 2020-21

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. Nos. 307, 308 & 309/Pat/2024 Assessment Years: 2018-19, 2019-20 & 2020-21 G D Mother Educational Society,…..…….……Appellant Akharaghat Road, Muzzaffarpur-842001, Bihar [Pan:Aaaag3023A] -Vs.- Assistant Commissioner Of Income Tax,..…Respondent Central Circle, Muzaffarpur, Aayakar Bhawan, Near Nehru Stadium, Sikandarpur, Muzzaffarpur-842001, Bihar Appearances By: Shri S.K. Tulsiyan, Advocate & Puja Somani, Ca, Appeared On Behalf Of The Assessee Smt. Rinku Singh, Cit(Dr), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: September 04, 2024 Date Of Pronouncing The Order: September 25, 2024 O R D E R

Section 148Section 249Section 253Section 3Section 5

delay is condoned and we proceed to decide the appeals on merit. 6 ITA No. 308/PAT/2024 (A.Y. 2019-2020) G D Mother Educational Society 8. The assessee has filed application for permission to raise additional grounds of appeal. The assessee has sought to raise two additional grounds of appeal in each year. The application of the assessee reads as under

G D MOTHER EDUCATIONAL SOCIETY,MUZAFFARPUR vs. ACIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee are allowed

ITA 307/PAT/2024[2018-19]Status: DisposedITAT Patna25 Sept 2024AY 2018-19

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. Nos. 307, 308 & 309/Pat/2024 Assessment Years: 2018-19, 2019-20 & 2020-21 G D Mother Educational Society,…..…….……Appellant Akharaghat Road, Muzzaffarpur-842001, Bihar [Pan:Aaaag3023A] -Vs.- Assistant Commissioner Of Income Tax,..…Respondent Central Circle, Muzaffarpur, Aayakar Bhawan, Near Nehru Stadium, Sikandarpur, Muzzaffarpur-842001, Bihar Appearances By: Shri S.K. Tulsiyan, Advocate & Puja Somani, Ca, Appeared On Behalf Of The Assessee Smt. Rinku Singh, Cit(Dr), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: September 04, 2024 Date Of Pronouncing The Order: September 25, 2024 O R D E R

Section 148Section 249Section 253Section 3Section 5

delay is condoned and we proceed to decide the appeals on merit. 6 ITA No. 308/PAT/2024 (A.Y. 2019-2020) G D Mother Educational Society 8. The assessee has filed application for permission to raise additional grounds of appeal. The assessee has sought to raise two additional grounds of appeal in each year. The application of the assessee reads as under

G D MOTHER EDUCATIONAL SOCIETY,MUZAFFARPUR vs. ACIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee are allowed

ITA 308/PAT/2024[2019-20]Status: DisposedITAT Patna25 Sept 2024AY 2019-20

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. Nos. 307, 308 & 309/Pat/2024 Assessment Years: 2018-19, 2019-20 & 2020-21 G D Mother Educational Society,…..…….……Appellant Akharaghat Road, Muzzaffarpur-842001, Bihar [Pan:Aaaag3023A] -Vs.- Assistant Commissioner Of Income Tax,..…Respondent Central Circle, Muzaffarpur, Aayakar Bhawan, Near Nehru Stadium, Sikandarpur, Muzzaffarpur-842001, Bihar Appearances By: Shri S.K. Tulsiyan, Advocate & Puja Somani, Ca, Appeared On Behalf Of The Assessee Smt. Rinku Singh, Cit(Dr), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: September 04, 2024 Date Of Pronouncing The Order: September 25, 2024 O R D E R

Section 148Section 249Section 253Section 3Section 5

delay is condoned and we proceed to decide the appeals on merit. 6 ITA No. 308/PAT/2024 (A.Y. 2019-2020) G D Mother Educational Society 8. The assessee has filed application for permission to raise additional grounds of appeal. The assessee has sought to raise two additional grounds of appeal in each year. The application of the assessee reads as under

GRAM NIRMAN MANDAL,NAWADA vs. DC/AC EXEMPTION, CIR, PATNA, PATNA

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

ITA 336/PAT/2025[2018-19]Status: DisposedITAT Patna27 Nov 2025AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 10Section 11Section 143(3)Section 250

30,09,194/- 8) For that, delay of filling of 10B, was caused due to the negligence of the of the chartered Accountant, assessee should not be punished for mistake. 9) For that, Allahabad High Court held in the case of C.I.T vs Kesar Enterprises Ltd(2010) 325 ITR 713 (ALL) that Delay was caused due to the negligence

M/S NORTH BIHAR DISTRIBUTOR,PURNEA vs. ITO, WARD-3(1), PURNEA

In the result, appeals of the assessee are dismissed

ITA 68/PAT/2020[2013-14]Status: DisposedITAT Patna22 May 2023AY 2013-14

Bench: Shri Rajpal Yadav & Shri Girish Agrawal

For Appellant: Shri R. K. Jha, CAFor Respondent: Shri Rupesh Agrawal, Sr. DR
Section 143(3)Section 250Section 271(1)(c)Section 271BSection 44A

condone the delay in filing the appeal before us and take up the matter for adjudication. 4. Grounds taken by the assessee are:- (a) in ITA No. 48/Pat/2020: 1. For that the appellate order passed u/s. 250 of the Act is bad in law. 2. For that the ld. CIT(appeals) has not been justified in confirming the order passed

M/S NORTH BIHAR DISTRIBUTOR,PURNEA vs. ITO, WARD-3(1), PURNEA

In the result, appeals of the assessee are dismissed

ITA 48/PAT/2020[2013-14]Status: DisposedITAT Patna22 May 2023AY 2013-14

Bench: Shri Rajpal Yadav & Shri Girish Agrawal

For Appellant: Shri R. K. Jha, CAFor Respondent: Shri Rupesh Agrawal, Sr. DR
Section 143(3)Section 250Section 271(1)(c)Section 271BSection 44A

condone the delay in filing the appeal before us and take up the matter for adjudication. 4. Grounds taken by the assessee are:- (a) in ITA No. 48/Pat/2020: 1. For that the appellate order passed u/s. 250 of the Act is bad in law. 2. For that the ld. CIT(appeals) has not been justified in confirming the order passed

NAND KUMAR PRASAD SAH,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

ITA 172/PAT/2023[2020-21]Status: HeardITAT Patna29 Aug 2024AY 2020-21

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR
Section 132Section 139(1)Section 143(3)Section 153ASection 270A

2) of section 270AA that the application is required to be filed within one month from the end of the month in which the order referred to in clause (a) of sub-section (1) was issued. ITA Nos.163 to 166,170&172/PAT/2023 Nand Kumar Prasad & Biswanath Prasad; A.Ys. 2017-18 to 2020-21 Since the assessment order was issued

BISHWANATH PRASAD,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

ITA 165/PAT/2023[2019-20]Status: HeardITAT Patna29 Aug 2024AY 2019-20

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR
Section 132Section 139(1)Section 143(3)Section 153ASection 270A

2) of section 270AA that the application is required to be filed within one month from the end of the month in which the order referred to in clause (a) of sub-section (1) was issued. ITA Nos.163 to 166,170&172/PAT/2023 Nand Kumar Prasad & Biswanath Prasad; A.Ys. 2017-18 to 2020-21 Since the assessment order was issued

BISHWANATH PRASAD,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

ITA 164/PAT/2023[2018-19]Status: HeardITAT Patna29 Aug 2024AY 2018-19

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR
Section 132Section 139(1)Section 143(3)Section 153ASection 270A

2) of section 270AA that the application is required to be filed within one month from the end of the month in which the order referred to in clause (a) of sub-section (1) was issued. ITA Nos.163 to 166,170&172/PAT/2023 Nand Kumar Prasad & Biswanath Prasad; A.Ys. 2017-18 to 2020-21 Since the assessment order was issued

BISHWANATH PRASAD,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

ITA 166/PAT/2023[2020-21]Status: HeardITAT Patna29 Aug 2024AY 2020-21

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR
Section 132Section 139(1)Section 143(3)Section 153ASection 270A

2) of section 270AA that the application is required to be filed within one month from the end of the month in which the order referred to in clause (a) of sub-section (1) was issued. ITA Nos.163 to 166,170&172/PAT/2023 Nand Kumar Prasad & Biswanath Prasad; A.Ys. 2017-18 to 2020-21 Since the assessment order was issued

NAND KUMAR PRASAD SAH,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

ITA 170/PAT/2023[2019-20]Status: HeardITAT Patna29 Aug 2024AY 2019-20

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR
Section 132Section 139(1)Section 143(3)Section 153ASection 270A

2) of section 270AA that the application is required to be filed within one month from the end of the month in which the order referred to in clause (a) of sub-section (1) was issued. ITA Nos.163 to 166,170&172/PAT/2023 Nand Kumar Prasad & Biswanath Prasad; A.Ys. 2017-18 to 2020-21 Since the assessment order was issued

BISHWANATH PRASAD,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

ITA 163/PAT/2023[2017-18]Status: HeardITAT Patna29 Aug 2024AY 2017-18

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR
Section 132Section 139(1)Section 143(3)Section 153ASection 270A

2) of section 270AA that the application is required to be filed within one month from the end of the month in which the order referred to in clause (a) of sub-section (1) was issued. ITA Nos.163 to 166,170&172/PAT/2023 Nand Kumar Prasad & Biswanath Prasad; A.Ys. 2017-18 to 2020-21 Since the assessment order was issued

MADHURI DEVI,SAHARSA vs. ITO WARD- 3 (4), SAHARSA

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

ITA 238/PAT/2024[2017-18]Status: DisposedITAT Patna19 Feb 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 142(1)Section 143(2)Section 144Section 145(3)Section 148Section 250Section 69A

30 days. An application seeking condonation of delay has been filed by the assessee for condoning the delay stating as follows: “01. That the petitioner has preferred Appeal before your honour online vide Acknowledgement No. 1704299375 dated 03/01/2024 (Copy of Acknowledgement attached). 02. That Due some technical reason the appeal could not be submitted properly on ITAT Portal, hence

RAJESH KUMAR,PATNA vs. ITO, WARD- 3 (2), GAYA

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

ITA 171/PAT/2025[2018-19]Status: DisposedITAT Patna18 Sept 2025AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 115BSection 147Section 234ASection 250Section 271FSection 69A

condone the delay and admit the appeal for adjudication. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: “1. For that the Ld. CIT(A)NFAC Delhi has erred in sustaining the order of the A.O. and thereby affirmed the order made by the A.O. amounting to Rs. 14,20,370/-. 2. For that

MINTU RANI,PATNA vs. ASSESSEMENT UNIT, INCOME TAX DEPARTMENT, DELHI

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

ITA 16/PAT/2025[2015-16]Status: DisposedITAT Patna25 Jun 2025AY 2015-16

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 144Section 147Section 250

30 days from the date of service which was 20.03.2024 but the same was filed on 15.03.2024 and has no evidence to substantiate the claim of sickness was filed therefore, the delay was not condoned and the appeal was dismissed. 5. On perusal of the appellate order it is noticed that while the Ld. CIT(A) has discussed non-compliance

SRIRAM ENTERPRISES,PATNA vs. PCIT (CENTRAL), PATNA

In the result, the appeal of the assessee is allowed

ITA 76/PAT/2023[2018-19]Status: DisposedITAT Patna08 May 2024AY 2018-19

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. No. 76/Pat/2023 Assessment Year: 2018-2019 Sriram Enterprises,………………………..........Appellant C/O. Nirmal & Associates, Nepali Kothi, Opposite Gasoline Petrol Pump, Boring Road, Patna-800001 [Pan:Aarfs8853J] -Vs.- Principal Commissioner Of Income Tax (Central), Patna,…………………………………..……………..Respondent, Bihar-800001 Appearances By: Shri Nishant Maitin, C.A., Appeared On Behalf Of The Assessee Md. A.H. Chowdhary, Cit (D.R.), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : 5Th March, 2024 Date Of Pronouncing The Order: May 8Th, 2024 O R D E R

Section 133ASection 142(1)Section 143(1)Section 263

condone the delay and proceed to decide the appeal on merit. 4. Brief facts of the case are that the assessee is a partnership firm engaged in the business of Government Civil Contractor & Sub-contractor and involved in the infrastructure development and maintenance such as roads, bridges, railways tunnels, etc. Income of Rs.4,25,44,130/- declared

ASHOK TIWARI,SIWAN vs. INCOME TAX OFFICER, WARD- 2 (3), SIWAN

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

ITA 28/PAT/2025[2012-13]Status: DisposedITAT Patna27 May 2025AY 2012-13

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 28/Pat/2025 Assessment Year: 2012-2013 Ashok Tiwari,………………….……..……..………Appellant Nirala Nagar, Near Junior Sikshak Sangh, Behind Adda No. 1, Siwan, Bihar [Pan:Aecpt0627G] -Vs.- Income Tax Officer,………………….…………...Respondent Ward-2(3), Siwan, Office At Income Tax Office, Dak Bunglow Road, Siwarn-841226, Bihar Appearances By: Shri Abhishek Kumar, Advocate, Appeared On Behalf Of The Assessee Shri Ashwani Kumar Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: May 01, 2025 Date Of Pronouncing The Order: May 27, 2025 O R D E R

Section 142(1)Section 147Section 148

delay is condoned. 4. Brief facts of the case are that the assessee filed his return of income on 21.06.2013. In this case, an information received from ADIT (Inv.), Muzaffarpur, that the assessee had purchased an immovable property at a total cost of Rs.58,30,786/- from Shri Abhishek Kumar. The said information examined from ITR of the assessee

ROSE BUD MUSLIM EDUCATIONAL SOCIETY,PATNA vs. ITO, EXEMPTION, WARD-1, PATNA

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

ITA 40/PAT/2025[2016-17]Status: DisposedITAT Patna27 Nov 2025AY 2016-17

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 12Section 12ASection 142(1)Section 144Section 250

30 days in filing the appeal before the Tribunal. Therefore, she has pleaded to condone the delay. On going through the petition, we are satisfied that the assessee had a sufficient cause for the delay; the delay is, therefore, condoned and the appeal is admitted for adjudication. 2. The grounds of appeal raised by the assessee are as under

MAHANT PANDEY,ROHTAS vs. NFAC, DELHI

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 182/PAT/2025[2017-18]Status: DisposedITAT Patna21 Aug 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 142(1)Section 143(3)Section 147Section 148Section 250Section 271ASection 271FSection 272A(1)(d)

2 of the order as under: I.T.A. Nos.: 181 & 182/PAT/2025 Assessment Year: 2017-18 Mahant Pandey. “The income of the appellant was assessed at Rs.1,38,24,984/- u/s 147 r.w.s 144 read with section 144B of the Income Tax Act, 1961. The appellant preferred appeal. 3.1 In this case, the appellant has misrepresented the facts. Vide point