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6 results for “condonation of delay”+ Section 50Cclear

Sorted by relevance

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Key Topics

Section 2509Section 50C3Section 1443Capital Gains3Addition to Income3Penalty3Section 1472Section 143(3)2Section 270A2Section 53C

SHARDINDU PRASAD SINGH,PATNA vs. ITO, WARD-6(4), PATNA

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

ITA 630/PAT/2024[2016-17]Status: DisposedITAT Patna15 Oct 2025AY 2016-17

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 144Section 147Section 250Section 271(1)(c)

condone the delay and admit the appeal for adjudication. I.T.A. No.: 630/PAT/2024 Assessment Year: 2016-17 Shardindu Prasad Singh. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal, which are argumentative: “A. For that, on the fact and circumstances of the case, this 2nd appeal arises against an arbitrary, baseless, hypothetical and presumptive incomplete

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

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

2
Section 50C(2)(a)2
Limitation/Time-bar2
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

HAMID ALI,ROHTAS vs. ITO, WARD- 3 (4), SASARAM

In the result, ITA No.356/Pat/2025 is partly allowed for statistical purposes and ITA No

ITA 357/PAT/2025[2018-19]Status: DisposedITAT Patna10 Oct 2025AY 2018-19

Bench: Ms. Madhumita Roy & Shri Rakesh Mishraita Nos.356 & 357/Pat/2025 Assessment Years: 2018-19 Hamid Ali…..……………..……………………….……….……….……Appellant C/O Gulam Murtaza Zakki Shaheed, Sasaram, Rohtas, Bihar – 821115. [Pan: Atppa8563N] Vs. Ito, Ward-3(4), Sasaram.…………………………….....……...…..…..Respondent Appearances By: Shri A.K. Rastogi, Sr. Adv. & Shri Rakesh Kumar, Advocate, Appeared On Behalf Of The Appellant. Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 06, 2025 Date Of Pronouncing The Order : October 10, 2025 Order Per Madhumita Roy: Both The Appeals Filed By The Assessee Are Directed Against The Separate Orders Both Dated 12.12.2024 Passed By Nfac, Delhi Arising Out Of The Orders Dated 23.02.2021 & 23.08.2021 Passed U/S 143(3) & U/S 270A Of The Income Tax Act, 1961 [Hereinafter Referred To As The “Act”] Respectively For Assessment Year 2018-19. Ita No.356/Pat/2025 Relates To Quantum Order Whereas Ita No.357/Pat/2025 Relates To Penalty Order.

Section 143(3)Section 270ASection 50C(2)(a)Section 53C

condone the delays and admit both the appeals of the assessee for adjudication. 3. ITA No.356/Pat/2025 - The brief facts leading to the case are that the assessee in his return of income for Assessment Year 2018-19 declared long-term capital gains of Rs.1,90,224/- on sale of immovable property. He has shown total sale consideration of Rs.27

HAMID ALI,ROHTAS vs. ITO, WARD- 3 (4), SASARAM

In the result, ITA No.356/Pat/2025 is partly allowed for statistical purposes and ITA No

ITA 356/PAT/2025[2018-19]Status: DisposedITAT Patna10 Oct 2025AY 2018-19

Bench: Ms. Madhumita Roy & Shri Rakesh Mishraita Nos.356 & 357/Pat/2025 Assessment Years: 2018-19 Hamid Ali…..……………..……………………….……….……….……Appellant C/O Gulam Murtaza Zakki Shaheed, Sasaram, Rohtas, Bihar – 821115. [Pan: Atppa8563N] Vs. Ito, Ward-3(4), Sasaram.…………………………….....……...…..…..Respondent Appearances By: Shri A.K. Rastogi, Sr. Adv. & Shri Rakesh Kumar, Advocate, Appeared On Behalf Of The Appellant. Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 06, 2025 Date Of Pronouncing The Order : October 10, 2025 Order Per Madhumita Roy: Both The Appeals Filed By The Assessee Are Directed Against The Separate Orders Both Dated 12.12.2024 Passed By Nfac, Delhi Arising Out Of The Orders Dated 23.02.2021 & 23.08.2021 Passed U/S 143(3) & U/S 270A Of The Income Tax Act, 1961 [Hereinafter Referred To As The “Act”] Respectively For Assessment Year 2018-19. Ita No.356/Pat/2025 Relates To Quantum Order Whereas Ita No.357/Pat/2025 Relates To Penalty Order.

Section 143(3)Section 270ASection 50C(2)(a)Section 53C

condone the delays and admit both the appeals of the assessee for adjudication. 3. ITA No.356/Pat/2025 - The brief facts leading to the case are that the assessee in his return of income for Assessment Year 2018-19 declared long-term capital gains of Rs.1,90,224/- on sale of immovable property. He has shown total sale consideration of Rs.27

PARSAMBI DESIGN & CONSTRUCTION PRIVATE LIMITED,PATNA vs. ITO, WARD-2 (2), PATNA

In the result, the Stay Application is dismissed

ITA 403/PAT/2024[2015-16]Status: DisposedITAT Patna21 May 2024AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumars.A. No. 6/Pat/2024 (In Ita No. 403/Pat/2024) Assessment Year: 2015-2016 & I.T.A. No. 403/Pat/2024 Assessment Year: 2015-2016 Parsambi Design & Construction Private Limited,……………….………….……….Appellant G-1, Prasambi Saryug Vihar Apartment, Gosaitola, Patna-800013, Bihar [Pan:Aadcp2202M] -Vs.- Income Tax Officer,…..………………………..Respondent Ward-2(2), Patna, District-Patna, Bihar Appearances By: Shri Narendra Kumar, Advocate, Appeared On Behalf Of The Assessee Shri Sushil Kumar Mishra, Jcit, D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: May 21, 2024 Date Of Pronouncing The Order: May 21, 2024 O R D E R

Section 143(2)Section 250Section 50CSection 6

delay, we deem it appropriate to condone it after going through the explanation of the assessee. 3. In the Stay Application, the assessee has sought ad-interim stay of the outstanding demand amounting to Rs.4,65,981/-. 4. With the assistance of ld. Representatives, we have gone through the record carefully. While considering the Stay Application, we find that

BINOD KUMAR KEDIA,GOPALGANJ vs. ITO, WARD- 2 (4), SIWAN

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

ITA 72/PAT/2025[2013-14]Status: DisposedITAT Patna28 Jul 2025AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 72/Pat/2025 Assessment Year: 2013-2014 Binod Kumar Kedia,……………...…….…………Appellant S/O Latejeevan Ram Kedia, Marwari Mohalla, Gopalganj-841428, Bihar [Pan:Afhpk1798P] -Vs.- Income Tax Officer,……………………………....Respondent Ward-2(4), Siwan Appearances By: Shri K.P. Jalan, C.A., Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: May 22, 2025 Date Of Pronouncing The Order: July 28, 2025 O R D E R

Section 148Section 250Section 50C

delay in filing of appeal is for 10 days and prayed for condonation”. The ld. CIT(Appeals) opined that the sequence of facts clearly indicates that for the impugned assessment year there is no appeal left for adjudication as the same has already been disposed vide order under section 250 dated 18.12.2018, if the appellant has any further grievance against