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7 results for “condonation of delay”+ Section 279(1)clear

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Chennai186Karnataka103Mumbai78Chandigarh58Kolkata29Delhi28Bangalore19Jaipur19Cochin13Cuttack10Ahmedabad7Hyderabad7Patna7Nagpur7Surat6Pune6Lucknow4SC3Visakhapatnam2Indore2Jodhpur2Panaji1Guwahati1Raipur1Rajasthan1Rajkot1Andhra Pradesh1Amritsar1Telangana1Agra1

Key Topics

Section 153A12Section 143(2)7Addition to Income7Section 132A6Section 142(1)6Natural Justice6Section 44A3

KHURSHID ASHRAF,PATNA vs. ITO WARD-4 (5), PATNA

The appeal of the assessee is allowed

ITA 110/PAT/2023[2014-15]Status: DisposedITAT Patna27 Aug 2024AY 2014-15

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 143(2)Section 44A

1 Assessment Year: 2014-2015 Khurshid Ashraf National Faceless Appeal Centre (NFAC), Delhi dated 6th February, 2023 passed for assessment year 2014-15. 2. The Registry has pointed out that appeal is time barred by 32 days. The assessee has filed an application for condonation of delay. It has been pleaded in the application that he has handed over

AARIF ALI,SIWAN vs. AC/DCIT, CENTRAL CIRCLE, MUZAFFARPUR

ITA 278/PAT/2025[2013-14]Status: DisposedITAT Patna16 Oct 2025AY 2013-14

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. Nos.278 To 283/Pat/2025 Assessment Years: 2013-14 To 2018-19 Aarif Ali……………………………….………. …………………....Appellant Son Of Khush Mohammad, Resident Of Village: Sallahpur, P.O Dindayalpur, Ps: G.B Nagar Darwara, Dist: Siwan, Bihar, Pin-841506. [Pan: Bxfpa9056H] Vs. Acit/Dcit, Muzaffarpur....…..……………..………………….…..... Respondent Appearances By: None (Adjournment Petition Filed) Appeared On Behalf Of The Appellant. Md. Shadab Ahmed, Cir(Dr), Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 15, 2025 Date Of Pronouncing The Order : October 16, 2025 आदेश / Order Per Bench: All These Six Appeals In Ita Nos. 278 To 283/Patna/2025 Have Been Filed By The Same Assessee For Assessment Years 2013–14 To 2018– 19, Respectively. Since The Issues Involved In All These Appeals Are Common Except For Variations In Figures & Assessment Years, They Were Heard Together & Are Being Disposed Of By This Common Order For The Sake Of Convenience. 2. At The Outset, It Is Noted That There Is A Delay Of 95 Days In Filing All The Captioned Appeals. The Assessee Has Filed A Petition Explaining The Reasons For The Delay. After Considering The Submissions And

Section 132ASection 142(1)Section 143(2)Section 153A

delay in filing the appeals is condoned, and the appeals are admitted for adjudication on merits. 3. First we take up ITA No. 278/Patna/2025) as a lead case (A.Y. 2013-14) 4. The brief facts of the case are that the assessee was found in possession of cash amounting to ₹10,49,200, which was seized by the Government Railway

AARIF ALI,SIWAN vs. AC/DCIT, CENTRAL CIRCLE, MUZAFFARPUR

ITA 280/PAT/2025[2015-16]Status: DisposedITAT Patna16 Oct 2025AY 2015-16

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. Nos.278 To 283/Pat/2025 Assessment Years: 2013-14 To 2018-19 Aarif Ali……………………………….………. …………………....Appellant Son Of Khush Mohammad, Resident Of Village: Sallahpur, P.O Dindayalpur, Ps: G.B Nagar Darwara, Dist: Siwan, Bihar, Pin-841506. [Pan: Bxfpa9056H] Vs. Acit/Dcit, Muzaffarpur....…..……………..………………….…..... Respondent Appearances By: None (Adjournment Petition Filed) Appeared On Behalf Of The Appellant. Md. Shadab Ahmed, Cir(Dr), Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 15, 2025 Date Of Pronouncing The Order : October 16, 2025 आदेश / Order Per Bench: All These Six Appeals In Ita Nos. 278 To 283/Patna/2025 Have Been Filed By The Same Assessee For Assessment Years 2013–14 To 2018– 19, Respectively. Since The Issues Involved In All These Appeals Are Common Except For Variations In Figures & Assessment Years, They Were Heard Together & Are Being Disposed Of By This Common Order For The Sake Of Convenience. 2. At The Outset, It Is Noted That There Is A Delay Of 95 Days In Filing All The Captioned Appeals. The Assessee Has Filed A Petition Explaining The Reasons For The Delay. After Considering The Submissions And

Section 132ASection 142(1)Section 143(2)Section 153A

delay in filing the appeals is condoned, and the appeals are admitted for adjudication on merits. 3. First we take up ITA No. 278/Patna/2025) as a lead case (A.Y. 2013-14) 4. The brief facts of the case are that the assessee was found in possession of cash amounting to ₹10,49,200, which was seized by the Government Railway

AARIF ALI,SIWAN vs. AC/DCIT, CENTRAL CIRCLE, MUZAFFARPUR

ITA 281/PAT/2025[2016-17]Status: DisposedITAT Patna16 Oct 2025AY 2016-17

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. Nos.278 To 283/Pat/2025 Assessment Years: 2013-14 To 2018-19 Aarif Ali……………………………….………. …………………....Appellant Son Of Khush Mohammad, Resident Of Village: Sallahpur, P.O Dindayalpur, Ps: G.B Nagar Darwara, Dist: Siwan, Bihar, Pin-841506. [Pan: Bxfpa9056H] Vs. Acit/Dcit, Muzaffarpur....…..……………..………………….…..... Respondent Appearances By: None (Adjournment Petition Filed) Appeared On Behalf Of The Appellant. Md. Shadab Ahmed, Cir(Dr), Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 15, 2025 Date Of Pronouncing The Order : October 16, 2025 आदेश / Order Per Bench: All These Six Appeals In Ita Nos. 278 To 283/Patna/2025 Have Been Filed By The Same Assessee For Assessment Years 2013–14 To 2018– 19, Respectively. Since The Issues Involved In All These Appeals Are Common Except For Variations In Figures & Assessment Years, They Were Heard Together & Are Being Disposed Of By This Common Order For The Sake Of Convenience. 2. At The Outset, It Is Noted That There Is A Delay Of 95 Days In Filing All The Captioned Appeals. The Assessee Has Filed A Petition Explaining The Reasons For The Delay. After Considering The Submissions And

Section 132ASection 142(1)Section 143(2)Section 153A

delay in filing the appeals is condoned, and the appeals are admitted for adjudication on merits. 3. First we take up ITA No. 278/Patna/2025) as a lead case (A.Y. 2013-14) 4. The brief facts of the case are that the assessee was found in possession of cash amounting to ₹10,49,200, which was seized by the Government Railway

AARIF ALI,SIWAN vs. AC/DCIT, CENTRAL CIRCLE, MUZAFFARPUR

ITA 283/PAT/2025[2018-19]Status: DisposedITAT Patna16 Oct 2025AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. Nos.278 To 283/Pat/2025 Assessment Years: 2013-14 To 2018-19 Aarif Ali……………………………….………. …………………....Appellant Son Of Khush Mohammad, Resident Of Village: Sallahpur, P.O Dindayalpur, Ps: G.B Nagar Darwara, Dist: Siwan, Bihar, Pin-841506. [Pan: Bxfpa9056H] Vs. Acit/Dcit, Muzaffarpur....…..……………..………………….…..... Respondent Appearances By: None (Adjournment Petition Filed) Appeared On Behalf Of The Appellant. Md. Shadab Ahmed, Cir(Dr), Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 15, 2025 Date Of Pronouncing The Order : October 16, 2025 आदेश / Order Per Bench: All These Six Appeals In Ita Nos. 278 To 283/Patna/2025 Have Been Filed By The Same Assessee For Assessment Years 2013–14 To 2018– 19, Respectively. Since The Issues Involved In All These Appeals Are Common Except For Variations In Figures & Assessment Years, They Were Heard Together & Are Being Disposed Of By This Common Order For The Sake Of Convenience. 2. At The Outset, It Is Noted That There Is A Delay Of 95 Days In Filing All The Captioned Appeals. The Assessee Has Filed A Petition Explaining The Reasons For The Delay. After Considering The Submissions And

Section 132ASection 142(1)Section 143(2)Section 153A

delay in filing the appeals is condoned, and the appeals are admitted for adjudication on merits. 3. First we take up ITA No. 278/Patna/2025) as a lead case (A.Y. 2013-14) 4. The brief facts of the case are that the assessee was found in possession of cash amounting to ₹10,49,200, which was seized by the Government Railway

AARIF ALI,SIWAN vs. AC/DCIT, CENTRAL CIRCLE, MUZAFFARPUR

ITA 279/PAT/2025[2014-15]Status: DisposedITAT Patna16 Oct 2025AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. Nos.278 To 283/Pat/2025 Assessment Years: 2013-14 To 2018-19 Aarif Ali……………………………….………. …………………....Appellant Son Of Khush Mohammad, Resident Of Village: Sallahpur, P.O Dindayalpur, Ps: G.B Nagar Darwara, Dist: Siwan, Bihar, Pin-841506. [Pan: Bxfpa9056H] Vs. Acit/Dcit, Muzaffarpur....…..……………..………………….…..... Respondent Appearances By: None (Adjournment Petition Filed) Appeared On Behalf Of The Appellant. Md. Shadab Ahmed, Cir(Dr), Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 15, 2025 Date Of Pronouncing The Order : October 16, 2025 आदेश / Order Per Bench: All These Six Appeals In Ita Nos. 278 To 283/Patna/2025 Have Been Filed By The Same Assessee For Assessment Years 2013–14 To 2018– 19, Respectively. Since The Issues Involved In All These Appeals Are Common Except For Variations In Figures & Assessment Years, They Were Heard Together & Are Being Disposed Of By This Common Order For The Sake Of Convenience. 2. At The Outset, It Is Noted That There Is A Delay Of 95 Days In Filing All The Captioned Appeals. The Assessee Has Filed A Petition Explaining The Reasons For The Delay. After Considering The Submissions And

Section 132ASection 142(1)Section 143(2)Section 153A

delay in filing the appeals is condoned, and the appeals are admitted for adjudication on merits. 3. First we take up ITA No. 278/Patna/2025) as a lead case (A.Y. 2013-14) 4. The brief facts of the case are that the assessee was found in possession of cash amounting to ₹10,49,200, which was seized by the Government Railway

AARIF ALI,SIWAN vs. AC/DCIT, CENTRAL CIRCLE, MUZAFFARPUR

ITA 282/PAT/2025[2017-18]Status: DisposedITAT Patna16 Oct 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. Nos.278 To 283/Pat/2025 Assessment Years: 2013-14 To 2018-19 Aarif Ali……………………………….………. …………………....Appellant Son Of Khush Mohammad, Resident Of Village: Sallahpur, P.O Dindayalpur, Ps: G.B Nagar Darwara, Dist: Siwan, Bihar, Pin-841506. [Pan: Bxfpa9056H] Vs. Acit/Dcit, Muzaffarpur....…..……………..………………….…..... Respondent Appearances By: None (Adjournment Petition Filed) Appeared On Behalf Of The Appellant. Md. Shadab Ahmed, Cir(Dr), Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 15, 2025 Date Of Pronouncing The Order : October 16, 2025 आदेश / Order Per Bench: All These Six Appeals In Ita Nos. 278 To 283/Patna/2025 Have Been Filed By The Same Assessee For Assessment Years 2013–14 To 2018– 19, Respectively. Since The Issues Involved In All These Appeals Are Common Except For Variations In Figures & Assessment Years, They Were Heard Together & Are Being Disposed Of By This Common Order For The Sake Of Convenience. 2. At The Outset, It Is Noted That There Is A Delay Of 95 Days In Filing All The Captioned Appeals. The Assessee Has Filed A Petition Explaining The Reasons For The Delay. After Considering The Submissions And

Section 132ASection 142(1)Section 143(2)Section 153A

delay in filing the appeals is condoned, and the appeals are admitted for adjudication on merits. 3. First we take up ITA No. 278/Patna/2025) as a lead case (A.Y. 2013-14) 4. The brief facts of the case are that the assessee was found in possession of cash amounting to ₹10,49,200, which was seized by the Government Railway