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2 results for “condonation of delay”+ Section 269clear

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Key Topics

Section 1442Section 69A2Cash Deposit2Demonetization2

ARJUN KUMAR SAH,VAISHALI vs. ITO WARD- 1(3), VAISHALI

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

ITA 238/PAT/2023[2017-18]Status: DisposedITAT Patna12 Sept 2024AY 2017-18

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

Section 139(1)Section 144Section 144ASection 250Section 5Section 69A

condone the delay and appeal has been dismissed. It is important to mention here that order passed on 28.11.2019 by the ld. AO and the appeal has been filed by the assessee on 30.09.2021. The ground taken by the assessee which is apparent from the ld. CIT(A)’s order that the delay is on account of illness

OM PRAKASH SHA,NALANDA vs. ITO, WARD, 2(4), BIHARSHARIF, BIHARSHARIF

In the result, the appeal of the assessee is allowed for statistical\npurposes

ITA 87/PAT/2025[2017-18]Status: HeardITAT Patna18 Jul 2025AY 2017-18
Section 142(1)Section 144Section 271A

delay of 269 days, attributed to the assessee not being aware of the order. The assessee's business involves trading sweets, mixtures, and handmade bakery biscuits. The assessment order was passed under section 144 due to unexplained cash deposits and non-compliance with notices.", "held": "The Tribunal condoned