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5 results for “condonation of delay”+ Section 271Fclear

Sorted by relevance

Jaipur37Mumbai33Ahmedabad28Delhi23Karnataka21Surat20Pune18Lucknow18Bangalore14Indore13Amritsar9Hyderabad7Nagpur7Chennai7Visakhapatnam6Chandigarh6Kolkata5Patna5Jabalpur3Allahabad3Rajkot2SC1Guwahati1Agra1

Key Topics

Section 1478Section 142(1)7Section 2506Addition to Income5Section 1484Section 1444Cash Deposit4Penalty4Natural Justice

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

MAHANT PANDEY,ROHTAS vs. NFAC, DELHI

4
Limitation/Time-bar4
Section 271F3
Section 271A2

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)

271F of the Act is also initiated for failure to furnish the return of income I. That it is prayed that as the order is not passed on merits hence, demand may be stayed. That no cash is being deposited all the amount credited in accounts is departmental advance to carry our work, cash withdrawn is for carry out departmental

MAHANT PANDEY,ROHTAS vs. NFAC, DELHI

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

ITA 181/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)

271F of the Act is also initiated for failure to furnish the return of income I. That it is prayed that as the order is not passed on merits hence, demand may be stayed. That no cash is being deposited all the amount credited in accounts is departmental advance to carry our work, cash withdrawn is for carry out departmental

JITENDRA KUMAR RAY,LALGANJ, HAJIPUR vs. ITO WARD 1(3) VAISHALI, HAJIPUR

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

ITA 344/PAT/2025[2015-16]Status: DisposedITAT Patna21 Jan 2026AY 2015-16

Bench: or at the time of hearing of the Appeal. At the outset of hearing, we noted that the appeal filed by the assessee is delay by 256 days. In this regard, the assessee filed an affidavit dated 14.01.2026 stating the reasons for not filing appeal within the due date which is as under: “We enclose herewith an appeal u/s 253 of the I.T. Act 1961 against the order under section 250 of the Income Tax Act, 1961, relating to

For Respondent: Sh. Manab Adak, JCIT
Section 142(1)Section 143(2)Section 147Section 148Section 234ASection 250Section 253Section 274Section 69

271F of the I.T. Act, 1961 is arbitrary, unjustified, void, ab-initio and bad in laws. 9) For That the appellant craves leave to add/alter any/all grounds of appeal before or at the time of hearing of the Appeal. 2. At the outset of hearing, we noted that the appeal filed by the assessee is delay by 256 days

PRAKASH GUPTA,GOPALGANJ vs. THE INCOME TAX OFFICER, WARD- 2 (4), SIWAN

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

ITA 206/PAT/2025[2017-18]Status: DisposedITAT Patna10 Oct 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 142(1)Section 144Section 250Section 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: I.T.A. No.: 206/PAT/2025 Assessment Year: 2017-18 Prakash Gupta. “1. That on the facts and circumstances of the case and in law, the learned CIT(Appeals) gravely erred in confirming the addition