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13 results for “condonation of delay”+ Section 41(1)clear

Sorted by relevance

Chennai661Delhi651Mumbai594Kolkata346Bangalore219Ahmedabad186Hyderabad168Karnataka145Jaipur124Pune123Chandigarh119Amritsar84Raipur84Surat83Nagpur80Lucknow60Indore59Cuttack54Calcutta43Panaji31Rajkot29SC26Cochin24Visakhapatnam17Guwahati14Telangana13Patna13Varanasi12Allahabad10Dehradun9Agra7Jabalpur6Jodhpur5Orissa5Rajasthan5Punjab & Haryana1A.K. SIKRI N.V. RAMANA1Andhra Pradesh1

Key Topics

Section 25015Addition to Income9Condonation of Delay8Section 11(1)6Section 69A6Limitation/Time-bar6Section 1445Section 143(3)4Section 148

BIHAR STATE EDUCATIONAL INFRASTRUCTURE DEVELOPMENT CORP. LTD,PATNA vs. ACIT, EXEMPTION CIRCLE-1, PATNA

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

ITA 344/PAT/2018[2012-13]Status: HeardITAT Patna12 Feb 2025AY 2012-13

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 10Section 143(3)Section 250(6)

condone the delay and admit the appeal for adjudication on merits. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: “1. For that the grounds of appeal hereto are without prejudice to each other. 2. For that the order of the ld. Assessing Officer as well as the ld. Commissioner of Income Tax (Appeal

MADHURI DEVI,SAHARSA vs. ITO WARD- 3 (4), SAHARSA

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

4
Section 2634
Exemption4
Disallowance4
ITA 238/PAT/2024[2017-18]Status: Disposed
ITAT Patna
19 Feb 2025
AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 142(1)Section 143(2)Section 144Section 145(3)Section 148Section 250Section 69A

condone the delay and admit the appeal for adjudication on merits. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: “1. For that, The Learned Assessing Officer, being ITO, Ward-3(4), Saharsa (Here in after called the "AO") has erred in Assessing the appellant on a total Income of Rs 7001665/- as against

ASHA SINHA,NALANDA vs. ITO, WARD-2(3), BIHARSHARIF

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

ITA 5/PAT/2025[2017-18]Status: DisposedITAT Patna09 Apr 2025AY 2017-18

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 1Section 144Section 250Section 251Section 271ASection 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.: 5/PAT/2025 Assessment Year: 2017-18 Asha Sinha. “1. For that the Ld. CIT(A), NFAC has erred in deciding appeal ex-parte and confirming the addition of Rs.71,41,262/- made

DCIT(EXEMPTION) CIRCLE, PATNA vs. M/S DEO MANGAL MEMORIAL TRUST, PATNA

In the result, these appeals filed by the Revenue are allowed for statistical purposes

ITA 65/PAT/2020[2013-14]Status: DisposedITAT Patna10 Jan 2025AY 2013-14

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

Section 11(1)Section 2(15)Section 250Section 253(2)

delay in filing of the appeals is hereby condoned and these three matters are admitted for adjudication. 1.1 This is a batch of three appeals having additions made on same issue for all the three years under consideration. Accordingly, these three matters are being disposed of by a single order. For the sake of convenience, the appeal

DCIT(EXEMPTION) CIRCLE, PATNA vs. M/S DEO MANGAL MEMORIAL TRUST, PATNA

In the result, these appeals filed by the Revenue are allowed for statistical purposes

ITA 66/PAT/2020[2014-15]Status: DisposedITAT Patna10 Jan 2025AY 2014-15

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

Section 11(1)Section 2(15)Section 250Section 253(2)

delay in filing of the appeals is hereby condoned and these three matters are admitted for adjudication. 1.1 This is a batch of three appeals having additions made on same issue for all the three years under consideration. Accordingly, these three matters are being disposed of by a single order. For the sake of convenience, the appeal

DCIT(EXEMPTION) CIRCLE, PATNA vs. M/S DEO MANGAL MEMORIAL TRUST, PATNA

In the result, these appeals filed by the Revenue are allowed for statistical purposes

ITA 67/PAT/2020[2015-16]Status: DisposedITAT Patna10 Jan 2025AY 2015-16

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

Section 11(1)Section 2(15)Section 250Section 253(2)

delay in filing of the appeals is hereby condoned and these three matters are admitted for adjudication. 1.1 This is a batch of three appeals having additions made on same issue for all the three years under consideration. Accordingly, these three matters are being disposed of by a single order. For the sake of convenience, the appeal

KOSHLESH VARIJ LOCHAN,BANGALORE vs. ITO WARD- 1 (1), MUZAFFARPUR

In the result, all the appeals of the assessee are allowed”

ITA 207/PAT/2023[2019-20]Status: DisposedITAT Patna28 Aug 2024AY 2019-20

Bench: Shri Sanjay Garg & Dr. Manish Borad

Section 143(1)(a)Section 90

section 90/90A of the Act at Rs.2,19,610/- solely on account of delay in filing Form No. 67. 3. At the outset, the assessee submitted that he is working with Tata Tax Consultancy Services Limited (TCS), Mumbai and was sent to Budapest (Hungary) for the Project of TCS. He submitted that on foreign allowance of Rs.14

RAVI LOCHAN SINGH,PATNA vs. ACIT, CIRCLE-5, PATNA

In the result, the appeal filed by the assessee is dismissed

ITA 124/PAT/2020[2011-12]Status: DisposedITAT Patna08 Jan 2025AY 2011-12

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

Section 250Section 32Section 32(1)

delay is hereby condoned and the matter is admitted for adjudication. 2. It is noticed that this is an appeal filed on 31.12.2020 and has gone through 10 days of hearing beginning from 02.11.2022 to the last one being on 01.01.2025. It is seen that either adjournments have been taken by the Ld. AR or none have attended on certain

VEENA DEVI,MUZAFFARPUR vs. PR.CIT-1, PATNA

In the result, appeal of the assessee is allowed

ITA 41/PAT/2021[2011-12]Status: DisposedITAT Patna06 Jun 2023AY 2011-12

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Dr. Manish Borad, Hon’Blei.T.A. No. 41/Pat/2021 Assessment Year: 2011-12 Veena Devi Pr. Cit, Patna-1 Vs Krishnapuri, Nh 28 Bhagwanpur Chowk Muzaffarpur - 842001 [Pan: Aoyps8291P] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Ashish Maskara, Advocate Revenue By : Smt. Rinku Singh, Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 29/05/2023 घोषणा क" तारीख /Date Of Pronouncement: 06/06/2023 आदेश/O R D E R Per, Dr. Manish Borad: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The Learned Principal Commissioner Of Income Tax, Patna-1, (Hereinafter The “Ld. Pr. Cit”) Dt. 23/03/2021, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2011-12. 2. The Registry Has Pointed Out That There Is A Delay Of Eighteen (18) Days In Filing Of This Appeal In Time Before The Tribunal. The Assessee Has Filed A Petition For Condonation Of Delay Stating The Reasons Of Delay. After Perusing The Same, We Find That The Assessee Was Prevented By Sufficient Cause From Filing The Appeal In Time Before The Tribunal. Hence, The Delay Is Condoned & The Appeal Is Admitted. 3. The Assessee Has Raised The Following Grounds Of Appeal:- “1. For That The Order Passed U/S 263 Of The It Act By The Ld Pcit, Patna Is Wrong, Illegal, Arbitrary & Against The Fact & Circumstances Of The Case.

For Appellant: Shri Ashish Maskara, AdvocateFor Respondent: Smt. Rinku Singh, CIT, D/R
Section 143(3)Section 147Section 148Section 250Section 263

delay is condoned and the appeal is admitted. 3. The assessee has raised the following grounds of appeal:- “1. For that the order passed U/s 263 of the IT Act by the Ld PCIT, Patna is wrong, illegal, arbitrary & against the fact & circumstances of the case. I.T.A. No. 41/Pat/2021 Assessment Year: 2011-12 Veena Devi 2 2. For that

LALBABU PRASAD,SITAMARHI vs. DCIT, CIR-3, DARBHANGA, DARBHANGA

In the result, the appeal filed by the assessee is allowed

ITA 438/PAT/2024[2017-18]Status: DisposedITAT Patna04 Apr 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 142(1)Section 143(2)Section 143(3)Section 250Section 69A

condone the delay and admit the appeal for adjudication on merits. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: “1. For that the order passed by the authorities below are bad in law and fact. 2. For that the learned Addl. CIT(Appeal) is not justified in dismissing the appeal ex-parte only

SRI KALIKA NANDAN NIJI KULDEVTA TRUST,PATNA vs. ITO, WARD-6(3), PATNA

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

ITA 4/PAT/2021[2013-14]Status: DisposedITAT Patna14 Dec 2021AY 2013-14

Bench: Shri A. T. Varkey, Jm]

Section 164

condone the delay and admit the appeal for hearing. 3. Brief facts of the case are that the assessee is a private benefit AOP trust created for the benefit of deities specified therein. For the relevant AY 2013-14 the assessee had filed return of income of Rs.1,10,530/- and the tax payable thereon was calculated

MAYANK SINGH,PATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE-5, PATNA, PATNA

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

ITA 209/PAT/2024[2017-18]Status: DisposedITAT Patna09 Jan 2025AY 2017-18

Bench: 01/04/2023, But Could Not Be So Filed As I Was Bed Ridden Due To Dengue & I Was Advised For Complete Bed Rest. We Therefore Pray That Delay In Filing The Appeal Should Be Condoned & It Should Be Treated As Filed Within The Allowed Time.”

Section 144Section 234BSection 250Section 253Section 271ASection 44ASection 69A

delay is hereby condoned and the appeal is admitted for adjudication. 1.1 The present appeal emanates from order under Section 250 of the Income Tax Act, 1961 (hereafter ‘the Act’) dated 30.01.2023, passed by the Ld. Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (hereinafter referred

DILIP KUMAR SINGH AND SONS,PATNA vs. INCOME TAX OFFICER WARD 4(1), PATNA

The appeal of the assessee is allowed for statistical purposes

ITA 312/PAT/2024[2015-16]Status: DisposedITAT Patna19 Dec 2024AY 2015-16

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.312/Pat/2024 Assessment Year: 2015-16 Dilip Kumar Singh & Sons….. ……..……………………....Appellant C/O Dilip Kr. Singh, East Lohanipur, Pustakalaya Lane, Kadamkuan, Patna- 800003. [Pan: Aaihd8902J] Vs. Ito, Ward-4(1), Patna……. ….…….…............................…..…..... Respondent Appearances By: Shri D. V. Pathy, Advocate, Appeared On Behalf Of The Appellant. Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 17, 2024 Date Of Pronouncing The Order : December 19, 2024 आदेश / Order Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 01.02.2024 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. Brief Facts Of The Care Are That The Assessee Entered Into A Land Development Agreement With M/S Sankalp Construction During The Relevant Assessment Year. The Assessing Officer Noticed That As Per The Agreement, The Total Value Of Land Was Rs.4,41,14,025/- & The Value Of Share Owned By The Assessee At One Sixth Share Of 50% Of Land Owned By The Assessee Which Stands At Rs.36,76,169/-. On Perusal Of Records, The Assessing Officer Found That The Assessee Has Not Filed Any Return Of Income Nor Made Any Compliance, Therefore, He Issued Notice U/S 148

Section 144Section 148Section 249(2)Section 250Section 250(6)

1), Patna……. ….…….…............................…..…..... Respondent Appearances by: Shri D. v. Pathy, Advocate, appeared on behalf of the appellant. Shri Ashwani Kr. Singal, JCIT, appeared on behalf of the Respondent. Date of concluding the hearing : December 17, 2024 Date of pronouncing the order : December 19, 2024 आदेश / ORDER Per Sonjoy Sarma, Judicial Member: The present appeal has been preferred by the assessee against