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2 results for “condonation of delay”+ Section 282clear

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Key Topics

Section 52

PAPPU KUMAR,PATNA vs. ITO, WARD- 5 (4), PATNA

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

ITA 322/PAT/2023[2014-15]Status: DisposedITAT Patna25 Sept 2024AY 2014-15

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

Section 249Section 253Section 3Section 5

condonation of delay and contended that actually the appeal is time barred by 282 days. The assessee further contended that appeal was decided by the ld. CIT(Appeals) ex-parte immediately after the COVID period and no notice was issued to the assessee. The alleged notices mentioned in the impugned order were never served upon the assessee. Therefore, the assessee

SATYA NARAYAN SINGH,PATNA vs. ITO, WARD-6(2), PATNA

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

ITA 574/PAT/2024[2015-16]Status: DisposedITAT Patna21 May 2025AY 2015-16

Bench: Shri Duvvuru Rl Reddy & Shri Sanjay Awasthiassessment Year: 2015-16

For Appellant: Shri Alok Kumar, AdvocateFor Respondent: Shri Ashwani Kr. Singal, JCIT
Section 147Section 2(47)Section 250Section 50C

condone the delay and admit this appeal for adjudication. 2 Satya Narayan Singh, AY: 2015-16, 3. In this case, the ld. Assessing Officer is seemed to have passed an order u/s. 147 r.w.s. 144 of the Act. In this order, the Assessing Officer has assessed capital gains at Rs.1,34,97,643/-. Aggrieved with this case, the assessee approached