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484 results for “condonation of delay”+ Section 200clear

Sorted by relevance

Patna484Pune416Chennai352Delhi323Mumbai285Bangalore243Kolkata129Karnataka123Hyderabad123Jaipur107Nagpur93Ahmedabad87Panaji69Raipur58Surat55Chandigarh46Calcutta36Visakhapatnam35Cuttack33Cochin29Lucknow23Indore21Dehradun19Amritsar15Allahabad12Jodhpur11Agra9Guwahati7Rajkot5SC4Jabalpur3Telangana2Rajasthan1DIPAK MISRA R.K. AGRAWAL PRAFULLA C. PANT1Andhra Pradesh1

Key Topics

TDS99Section 1472Section 142(1)2Section 69A2

PIONEER EDUCATION SOCIETY,HARYANA vs. ITO, PATNA

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

ITA 406/PAT/2024[2017-18]Status: DisposedITAT Patna29 Apr 2025AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 430/Pat/2024 Assessment Year: 2017-2018 Jaya Singh,………………………………….………Appellant 6-B/9, North Shrikrishnapuri, Patna-800013, Bihar [Pan:Bfxps2289J] -Vs.- Deputy Commissioner, Assistant Commissioner, Circle-1, Bhagalpur,………………………….....Respondent Bhagalpur, Bihar Appearances By: Shri Ranjeet Kr. Singh, Advocate, Appeared On Behalf Of The Assessee Rinku Singh, Cit (D.R.), Appeared On Behalf Of The Revenue

Section 142(1)Section 147Section 148Section 68

delay is condoned. 4. Brief facts of the case are that the assessee is an individual and proprietor of a petrol pump of Bharat Petroleum running in the name and style of M/s. Jaya Fuels situated at West Boring Canal Road, Patna. The assessee during the financial year 2016- 17 corresponding to assessment year 2017-18, derived income from

Showing 1–20 of 484 · Page 1 of 25

...

JAYA SINGH,PATNA vs. DC,AC CIRCLE-1, BHAGALPUR, BHAGALPUR, BIHAR

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

ITA 430/PAT/2024[2017-18]Status: DisposedITAT Patna29 Apr 2025AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 430/Pat/2024 Assessment Year: 2017-2018 Jaya Singh,………………………………….………Appellant 6-B/9, North Shrikrishnapuri, Patna-800013, Bihar [Pan:Bfxps2289J] -Vs.- Deputy Commissioner, Assistant Commissioner, Circle-1, Bhagalpur,………………………….....Respondent Bhagalpur, Bihar Appearances By: Shri Ranjeet Kr. Singh, Advocate, Appeared On Behalf Of The Assessee Rinku Singh, Cit (D.R.), Appeared On Behalf Of The Revenue

Section 142(1)Section 147Section 148Section 68

delay is condoned. 4. Brief facts of the case are that the assessee is an individual and proprietor of a petrol pump of Bharat Petroleum running in the name and style of M/s. Jaya Fuels situated at West Boring Canal Road, Patna. The assessee during the financial year 2016- 17 corresponding to assessment year 2017-18, derived income from

AASHIRBAD ENTERPRISES,FORBESGANJ vs. INCOME TAX OFFICER, PURNEA

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

ITA 714/PAT/2024[2017-2018]Status: HeardITAT Patna13 Feb 2025AY 2017-2018

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 142(1)Section 144Section 147Section 148Section 250Section 69A

Section 147 of the Act. 4. Aggrieved with the assessment order the assessee filed an appeal before the Ld. CIT(A). It was submitted that the income tax return of the firm was audited by the Chartered Accountant well within the prescribed time and filed on 04.11.2017 and a refund of Rs. 14,750/- was granted. In the case

BLUECHIP ASSET PRIVATE LIMITED (PREVIOUSLY KNOWN AS BLUECHIP ADVISORY PVT. LTD,PATNA vs. CIT(A), NFAC, DELHI

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

ITA 622/PAT/2024[2018-19]Status: DisposedITAT Patna04 Apr 2025AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250

delay filling of appeal that one of the director "Shanti Devi (DIN-01935923) was ill from last year. Due to illness of the director, we have not proper reply to CIT(A) also. And they have passed order accordingly as we have not reply on time to CIT(A). 5. That the, The Director (Shanti Devi (DIN-01935923) has passed

M/S MANISH FINLEASE (P) LTD,PATNA vs. ITO, WARD-2(1), PATNA

ITA 25/PAT/2019[2010-11]Status: DisposedITAT Patna09 Aug 2019AY 2010-11

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2010-2011 Manish Finlease Pvt Ltd., Vs. Ito, Ward 2(1), Patna Chandi House Exhibition Road, Patna Pan/Gir No.Aaccm 6252 B (Appellant) .. ( Respondent) Assessee By : Shri A.K.Rastogi & Rakesh Kumar, Ars Revenue By : Shri Indrajeet Singh, Dr Date Of Hearing : 20/06/ 2019 Date Of Pronouncement : 09/08/ 2019 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Cit(A)-1, Patna Dated 27.9.2018 For The Assessment Year 2010-2011. 2. The Appeal Filed By The Assessee Is Delayed By 51 Days. The Assessee Has Filed Application For Condonation Of Delay Stating The Reasons For Not Filing The Appeal In Time Before The Tribunal. After Hearing The Submissions Of The Parties, We Are Satisfied That The Assessee Had A Bonafide Reason For Not Filing The Appeal In Time. Therefore, We Condone The Delay & Proceed To Decide The Appeal Of The Assessee On Merits.

For Appellant: Shri A.K.Rastogi & Rakesh Kumar, ARsFor Respondent: Shri Indrajeet Singh, DR
Section 133(6)Section 143(2)Section 143(3)Section 147Section 148(1)Section 68

condone the delay and proceed to decide the appeal of the assessee on merits. P a g e 1 | 71 Assessment Year : 2010 -2011 3. The assessee has raised the following grounds of appeal” “1. For that the CIT(A) has erred in affirming the order of the Assessing Officer passed u/s.143(3)/147 wherein the Assessing Officer has assessed

AMRESH KUMAR,PATNA vs. ACIT, CIRCLE-1, PATNA

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

ITA 197/PAT/2019[2015-16]Status: HeardITAT Patna22 Jul 2022AY 2015-16

Bench: Sri Manish Borad & Sri Sonjoy Sarma

Section 142(1)Section 143(2)Section 143(3)Section 250Section 250(6)

condone the delay. 5. For that Learned Assessing Officer has attached the business bank account of appellant. That hamper the business goodwill and credibility of the appellant in the market and company. Page 2 of 7 I.T.A. No.: 197/Pat/2019 Assessment Year: 2015-16 Amresh Kumar. 6. That the appellant craves the leave of the appellate Jurisdiction to add, alter

MOHAMMAD KASIF RAJA,MILIK TOLA, KHOKSA, BAISI vs. INCOME TAX OFFICER, WARD 3(1), PURNEA, PURNEA

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

ITA 322/PAT/2025[2017-18]Status: DisposedITAT Patna29 Jan 2026AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(2)Section 144Section 250Section 44ASection 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. That the order passed by the Ld. CIT(A), NFAC dated 28.03.2024 is bad in law and against the principles of natural justice. 2. That the appellant was not provided a proper and reasonable opportunity

MOTOR MACHINERUY TOOLS,PATNA vs. ACIT, CIRCLE-5, PATNA

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

ITA 39/PAT/2020[2011-12]Status: DisposedITAT Patna09 Sept 2021AY 2011-12

Bench: Shri P.M. Jagtap, Vice-(Kz)]

Section 250Section 28Section 43(1)

section 250 of the Income Tax Act, 1961 (hereinafter the ‘Act’). 2. It is noted that there is a delay of 49 days on the part of the assessee in filing this appeal before the Tribunal. In this regard, the assessee has moved an application seeking condonation of the said delay on the ground that the appeal could

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

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

ITA 418/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

200(3) of the Act read with Rule 31A of the Income Tax Rules 1952, a deductor must file quarterly returns/ statements of the Tax deducted at source (TDS). The assessee filed returns of the TDS belatedly. The Income Tax Authorities processed the return for the relevant quarter u/s 200A of the Act. Since, there was delay in filing

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

200(3) of the Act read with Rule 31A of the Income Tax Rules 1952, a deductor must file quarterly returns/ statements of the Tax deducted at source (TDS). The assessee filed returns of the TDS belatedly. The Income Tax Authorities processed the return for the relevant quarter u/s 200A of the Act. Since, there was delay in filing

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

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

ITA 419/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

200(3) of the Act read with Rule 31A of the Income Tax Rules 1952, a deductor must file quarterly returns/ statements of the Tax deducted at source (TDS). The assessee filed returns of the TDS belatedly. The Income Tax Authorities processed the return for the relevant quarter u/s 200A of the Act. Since, there was delay in filing

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

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

ITA 421/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

200(3) of the Act read with Rule 31A of the Income Tax Rules 1952, a deductor must file quarterly returns/ statements of the Tax deducted at source (TDS). The assessee filed returns of the TDS belatedly. The Income Tax Authorities processed the return for the relevant quarter u/s 200A of the Act. Since, there was delay in filing

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

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

ITA 420/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

200(3) of the Act read with Rule 31A of the Income Tax Rules 1952, a deductor must file quarterly returns/ statements of the Tax deducted at source (TDS). The assessee filed returns of the TDS belatedly. The Income Tax Authorities processed the return for the relevant quarter u/s 200A of the Act. Since, there was delay in filing

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

200(3) of the Act read with Rule 31A of the Income Tax Rules 1952, a deductor must file quarterly returns/ statements of the Tax deducted at source (TDS). The assessee filed returns of the TDS belatedly. The Income Tax Authorities processed the return for the relevant quarter u/s 200A of the Act. Since, there was delay in filing

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

200(3) of the Act read with Rule 31A of the Income Tax Rules 1952, a deductor must file quarterly returns/ statements of the Tax deducted at source (TDS). The assessee filed returns of the TDS belatedly. The Income Tax Authorities processed the return for the relevant quarter u/s 200A of the Act. Since, there was delay in filing

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

200(3) of the Act read with Rule 31A of the Income Tax Rules 1952, a deductor must file quarterly returns/ statements of the Tax deducted at source (TDS). The assessee filed returns of the TDS belatedly. The Income Tax Authorities processed the return for the relevant quarter u/s 200A of the Act. Since, there was delay in filing

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

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

ITA 415/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

200(3) of the Act read with Rule 31A of the Income Tax Rules 1952, a deductor must file quarterly returns/ statements of the Tax deducted at source (TDS). The assessee filed returns of the TDS belatedly. The Income Tax Authorities processed the return for the relevant quarter u/s 200A of the Act. Since, there was delay in filing

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

200(3) of the Act read with Rule 31A of the Income Tax Rules 1952, a deductor must file quarterly returns/ statements of the Tax deducted at source (TDS). The assessee filed returns of the TDS belatedly. The Income Tax Authorities processed the return for the relevant quarter u/s 200A of the Act. Since, there was delay in filing

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

200(3) of the Act read with Rule 31A of the Income Tax Rules 1952, a deductor must file quarterly returns/ statements of the Tax deducted at source (TDS). The assessee filed returns of the TDS belatedly. The Income Tax Authorities processed the return for the relevant quarter u/s 200A of the Act. Since, there was delay in filing

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

200(3) of the Act read with Rule 31A of the Income Tax Rules 1952, a deductor must file quarterly returns/ statements of the Tax deducted at source (TDS). The assessee filed returns of the TDS belatedly. The Income Tax Authorities processed the return for the relevant quarter u/s 200A of the Act. Since, there was delay in filing