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6 results for “condonation of delay”+ Section 206clear

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Key Topics

Section 2506Addition to Income6Limitation/Time-bar6Section 142(1)5Section 143(3)5Section 133(6)4Condonation of Delay4Section 143(2)3Deduction

SIDDHI GUPTA,AURANGABAD vs. ITO, WARD- 3 (3), AURANGABAD

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 356/PAT/2023[2017-18]Status: DisposedITAT Patna13 Feb 2025AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. Nos. 355 & 356/Pat/2023 Assessment Year: 2017-2018 Siddhi Gupta,…………………..…………....……Appellant S/O. Gopal Prasad Gupta, Masjid Road, Near Rath, Durga Chowk, Obra, Aurangabad-824101, Bihar [Pan:Aufps5370G] -Vs.- Income Tax Officer,…………………………....Respondent Ward-3(3), Aurangabad, Near Block More, Aurangabad-824101, Bihar

Section 133(6)Section 142(1)Section 143(2)Section 143(3)

206 days respectively in filing the appeals before the Tribunal. Therefore, he pleaded to condone the delay in both the appeals. 3. Considering the facts and circumstances of the case, we are inclined to condone the delay in both the appeals since the delay is not due to negligence on the part of assessee and the assessee has established sufficient

3
Natural Justice3
Section 1472
Cash Deposit2

SIDDHI GUPTA,AURANGABAD vs. ITO, WARD- 3 (3), AURANGABAD

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 355/PAT/2023[2017-18]Status: DisposedITAT Patna13 Feb 2025AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. Nos. 355 & 356/Pat/2023 Assessment Year: 2017-2018 Siddhi Gupta,…………………..…………....……Appellant S/O. Gopal Prasad Gupta, Masjid Road, Near Rath, Durga Chowk, Obra, Aurangabad-824101, Bihar [Pan:Aufps5370G] -Vs.- Income Tax Officer,…………………………....Respondent Ward-3(3), Aurangabad, Near Block More, Aurangabad-824101, Bihar

Section 133(6)Section 142(1)Section 143(2)Section 143(3)

206 days respectively in filing the appeals before the Tribunal. Therefore, he pleaded to condone the delay in both the appeals. 3. Considering the facts and circumstances of the case, we are inclined to condone the delay in both the appeals since the delay is not due to negligence on the part of assessee and the assessee has established sufficient

LAXMAN SHARMA,PATNA vs. ITO WARD4(5), PATNA

In the result, these two appeals filed by the assessee are allowed for statistical purposes

ITA 336/PAT/2024[2017--18]Status: DisposedITAT Patna23 Dec 2024
Section 143(3)Section 250

206 days. The assessee has filed petition for condonation of delay which are similarly worded. For the sake of convenience, the condonation of delay petition filed for ITA No. 336/Pat/2024 is extracted as under: I.T.A. Nos. 336 & 337/Pat/2024 Laxman Sharma “1. That, the CIT Appeal had passed order on 01.01.2024 under section

LAXMAN SHARMA,PATNA vs. NFAC, DELHI

In the result, these two appeals filed by the assessee are allowed for statistical purposes

ITA 337/PAT/2024[2018-19]Status: DisposedITAT Patna23 Dec 2024AY 2018-19
Section 143(3)Section 250

206 days. The assessee has filed petition for condonation of delay which are similarly worded. For the sake of convenience, the condonation of delay petition filed for ITA No. 336/Pat/2024 is extracted as under: I.T.A. Nos. 336 & 337/Pat/2024 Laxman Sharma “1. That, the CIT Appeal had passed order on 01.01.2024 under section

JCIT(IN-SITU), CIRCLE-1, PATNA, PATNA vs. TECHNOCULTURE BUILDING CENTRE PRIVATE LIMITED, PATNA

ITA 41/PAT/2025[2020-21]Status: DisposedITAT Patna03 Jun 2025AY 2020-21
Section 142(1)Section 145Section 250Section 36(1)(va)

206 days, for which an application has been filed as under: “We, Technoculture Building Centre Private Limited hereby submit this application seeking condonation of delay in filing the appeal against the order of CIT(A) order u/s 250 dated 12/12/2024 for A.Y 2020-21 There is delay of 20 days in filing this appeal occurred due to the time taken

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