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4 results for “condonation of delay”+ Section 274clear

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Key Topics

Section 142(1)7Section 1477Section 2504Section 1484Addition to Income4Section 143(3)3Limitation/Time-bar3Cash Deposit3Penalty

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)

274 read with Section 270A of the Act. The Petitioner had received a notice dated 22.04.2021 for Assessment Year 2018-2019 calling upon to show cause as to why assessment should not be completed as per the draft assessment order. The Petitioner was to submit its response by 23:59 hours of 24.04.2021. On 23.04.2021, the Petitioner filed its response

3
Natural Justice3
Section 143(2)2
Section 271A2

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)

274 read with Section 270A of the Act. The Petitioner had received a notice dated 22.04.2021 for Assessment Year 2018-2019 calling upon to show cause as to why assessment should not be completed as per the draft assessment order. The Petitioner was to submit its response by 23:59 hours of 24.04.2021. On 23.04.2021, the Petitioner filed its response

SATYA PRAKASH,SARWAN BAZAR, BARACHATTI, GAYA vs. INCOME TAX OFFICER, WARD- 3(2), GAYA, RAI KASHI NATH CHOWK, GAYA, BIHAR

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

ITA 136/PAT/2025[2015-16]Status: DisposedITAT Patna24 Jun 2025AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 136/Pat/2025 Assessment Year: 2015-2016 Satya Prakash,..………….……….………..………Appellant Sarwan Bazar, Barachatti, Gaya-824201, Bihar [Pan:Agipp4571B] -Vs.- Income Tax Officer,……………………….…....Respondent Ward-3(2), Gaya, Rai Kashi Nath Chowk, Gaya-823001, Bihar Appearances By: Shri Kumar Kartik, C.A., Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: June 17, 2025 Date Of Pronouncing The Order: June 24, 2025 O R D E R

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

delay is condoned. 4. Brief facts of the case are that the assessee is an Individual, who e-filed his return of income on 25.02.2016 for the assessment year 2015-16 declaring total income of Rs.4,15,730/- after claiming deduction of Rs.1,54,382/- under Chapter VIA. The assessee derives income from trading of fertilizers, seeds in the name

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

274 r.w.s 271(1) (c) & 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