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7 results for “condonation of delay”+ Section 53Aclear

Sorted by relevance

Raipur38Bangalore23Chennai17Mumbai16Patna7Kolkata7Delhi5Hyderabad5Pune3Visakhapatnam2Indore2SC2Chandigarh1Calcutta1Ahmedabad1Telangana1Nagpur1

Key Topics

Section 1479Section 1448Section 2507Limitation/Time-bar5Condonation of Delay5Section 1484Reassessment4Section 133(6)3Addition to Income

SAROJ DEVI,PATNA vs. ITO, WARD- 6 (4), PATNA

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

ITA 242/PAT/2025[2016-17]Status: DisposedITAT Patna29 Sept 2025AY 2016-17

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(3)Section 250

condone the delay and admit the appeal for adjudication. 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 Learned CIT(A) has erred in confirming the Assessment Order dated 16.12.2019 as passed u/s 143(3) read

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 Patna
3
Section 53A2
Section 2(47)2
Penalty2
15 Oct 2025
AY 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

RAJ KUMAR SINGH ,PATNA vs. ITO,WARD-6(4),PATNA , PATNA

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

ITA 341/PAT/2025[2016-17]Status: DisposedITAT Patna30 Dec 2025AY 2016-17

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 133(6)Section 144Section 250

delay is condoned and the appeal is admitted for adjudication. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: “1. For that the Commissioner of Income-tax (Appeals), National Faceless Appeal Center, Delhi, [the CIT(A)] erred on facts and in law in dismissing the appeal filed by the appellant by confirming the assessment

PUNAM SINHA,PATNA vs. ITO, WARD- 6 (1), PATNA

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

ITA 298/PAT/2025[2015-16]Status: DisposedITAT Patna30 Sept 2025AY 2015-16

Bench: Shri Duvvuru Rl Reddy(Kz) Assessment Year : 2015-16 Punam Sinha, Near Shiv Mandir, Vs. Ito, Ward 6(1), Patna Khajpura, Patna-800014,Bihar Pan/Gir No. Ainps 1974 Q (Appellant) .. ( Respondent) Assessee By : None Revenue By : Shri Ashwani Kumar Singhal, Jcit Date Of Hearing : 28/07/2025 Date Of Pronouncement : 30/09/2025 O R D E R The Present Appeal Is Directed At The Instance Of Assessee Against The Order Of Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nafc), New Delhi Nfac), Delhi Dated 06.06.2024 In Appeal No.Cit(A), Patna -2/11391/2019-20 Passed For Assessment Year 2015-16. 2. The Appeal Is Time Barred By 301 Days. The Assessee Has Filed Condonation Petition Stating That At The Time Of Ld Cit(A) Passed The Order, The Assessee Was Suffering From Spine Diseases & Also Eye Disease I.E. Glucoma. Due To This Fact, She Was Not Unable To Look After Her Day-To-Day Business. It Is Also Stated That Assessee Being A Lady Was Not Conversant With P A G E 1 | 5 Assessment Year : 2015-16

For Appellant: NoneFor Respondent: Shri Ashwani Kumar Singhal, JCIT
Section 133(6)Section 144Section 147Section 148Section 2(47)Section 53A

condone the delay and admit the appeal for adjudication. 4. Facts in brief are that the assessee is an individual and a regular income tax assessee. The Assessing Officer got information under section 133(6) of the Act that the assessee is having piece of ancestral land of 13503.6 sq.ft in the name of six persons and all are family

JAI PRAKASH SINGH,PATNA vs. ITO, WARD- 6 (1), PATNA

In the result, appeal of the assessee stands partly allowed for

ITA 297/PAT/2025[2015-16]Status: DisposedITAT Patna30 Sept 2025AY 2015-16

Bench: Shri Duvvuru Rl Reddy(Kz) Assessment Year : 2015-16 Jai Prakash Singh, Near Shiv Vs. Ito, Ward 6(1), Patna Mandir, Khajpura, Patna- 800014, Bihar Pan/Gir No. Ainps 1974 Q (Appellant) .. ( Respondent) Assessee By : None Revenue By : Shri Ashwani Kumar Singhal, Jcit Date Of Hearing : 28/08/2025 Date Of Pronouncement : 30/09/2025 O R D E R The Present Appeal Is Directed At The Instance Of Assessee Against The Order Of Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nafc), New Delhi Nfac), Delhi Dated 21.08.2024 In Appeal No.Cit(A), Patna -1/11368/2019-20 Passed For Assessment Year 2015-16. 2. The Appeal Is Time Barred By 239 Days. The Assessee Has Filed Condonation Petition Stating That The Assessee Being A Senior Citizen & Was Not Conversant With The Computer System. The Notices Were Issued To The Assessee By The Ld Cit(A) In The Income Tax Portal & Since The Assessee Was Not Aware Of The Notices, No Submissions As Well As Paper Book Was Filed.

For Appellant: NoneFor Respondent: Shri Ashwani Kumar Singhal, JCIT
Section 133(6)Section 144Section 147Section 148Section 2(47)Section 53A

condone the delay and admit the appeal for adjudication. 4. Facts in brief are that the assessee is an individual and a regular income tax assessee. The Assessing Officer got information under section 133(6) of the Act that the assessee is having piece of ancestral land of 13503.6 sq.ft in the name of six persons and all are family

SONAM RAJ,NEW DELHI vs. ITO, WARD-6(2), PATNA

In the result, both the appeals are treated as allowed for statistical purposes

ITA 3/PAT/2022[2016-17]Status: DisposedITAT Patna12 Aug 2024AY 2016-17

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No.02/Pat/2022 Assessment Years: 2015-16 Vibhuti Bhushan Sinha………………………….....…...……………....Appellant C-601, Shivam Apartment, Virmeshwar Nagar, Dwarka, Gujrat-361335. [Pan: Aigps7118D] Vs. Ito, Ward-6(2), Patna…..….................................................…..…..... Respondent I.T.A. No.03/Pat/2022 Assessment Years: 2016-17 Sonam Raj…………..………………………….....…...……………....Appellant W/O Shri Deepak Verma, 2Nd Floor, House No.101, Pocket-52, Chittaranjan Park, New Delhi – 110019. [Pan: Dfsps6397E] Vs. Ito, Ward-6(2), Patna…..….................................................…..…..... Respondent Appearances By: Shri Sudipta Sannigrahi, Ca, Appeared On Behalf Of The Appellant. Shri Sushil Kr. Mishra, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : May 28, 2024 Date Of Pronouncing The Order : August 12, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Have Been Preferred By Two Different Assessees Against The Separate Orders Dated 30.04.2021 & 01.03.2021 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To

Section 144Section 147Section 148Section 250

delay in filing the present appeal is hereby condoned. The assessee in this appeal has taken the following grounds of 3. appeal: “1. For that, on the fact & circumstances of the case, the Initiation of reassessment proceeding U/s. 147 by the learned Assessing Officer, Ward - 6(2), Patna is without any valid Jurisdiction and as such the assessment order

VIBHUTI BHUSHAN SINHA,DWARKA vs. ITO, WARD-6(2), PATNA

In the result, both the appeals are treated as allowed for statistical purposes

ITA 2/PAT/2022[2015-16]Status: DisposedITAT Patna12 Aug 2024AY 2015-16

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No.02/Pat/2022 Assessment Years: 2015-16 Vibhuti Bhushan Sinha………………………….....…...……………....Appellant C-601, Shivam Apartment, Virmeshwar Nagar, Dwarka, Gujrat-361335. [Pan: Aigps7118D] Vs. Ito, Ward-6(2), Patna…..….................................................…..…..... Respondent I.T.A. No.03/Pat/2022 Assessment Years: 2016-17 Sonam Raj…………..………………………….....…...……………....Appellant W/O Shri Deepak Verma, 2Nd Floor, House No.101, Pocket-52, Chittaranjan Park, New Delhi – 110019. [Pan: Dfsps6397E] Vs. Ito, Ward-6(2), Patna…..….................................................…..…..... Respondent Appearances By: Shri Sudipta Sannigrahi, Ca, Appeared On Behalf Of The Appellant. Shri Sushil Kr. Mishra, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : May 28, 2024 Date Of Pronouncing The Order : August 12, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Have Been Preferred By Two Different Assessees Against The Separate Orders Dated 30.04.2021 & 01.03.2021 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To

Section 144Section 147Section 148Section 250

delay in filing the present appeal is hereby condoned. The assessee in this appeal has taken the following grounds of 3. appeal: “1. For that, on the fact & circumstances of the case, the Initiation of reassessment proceeding U/s. 147 by the learned Assessing Officer, Ward - 6(2), Patna is without any valid Jurisdiction and as such the assessment order