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67 results for “condonation of delay”+ Section 127(2)(a)clear

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Key Topics

Section 12A50Section 143(3)29Section 1126Section 10(20)24Exemption16Section 143(2)15Addition to Income13Limitation/Time-bar11Section 143(1)

MANOJ JAIKUMAR TIBREWALA,,NASHIK vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE -1,, NASHIK

Accordingly. We make it clear that the assessee shall be at liberty to file all the relevant details in consequential proceedings. This last appeal ITA No. 609/Pun/2019 is allowed for statistical p...

ITA 609/PUN/2019[2014-15]Status: DisposedITAT Pune10 May 2022AY 2014-15

Bench: Shri S.S. Godara & Dr. Dipak P. Ripoteit(Ss)A Nos. 06 & 07/Pun/2017 (Assessment Years: 2012-13 & 2013-14) Shri Manoj Jaikumar Tibrewala Acit, Central Circle-1 Vastu Shilp, Ground Floor Kendriya Rajaswa Bhavan Godavari Housing Society Vs. Gadkari Chowk Boys Town School Road Old Agra Road, Nashik Nashik 422005 Pan – Aakpt7009G Appellant Respondent Appellant By: Shri Pamod S. Shingte Respondent By: Shri S.P. Walimbe Date Of Hearing: 25.04.2022 Date Of Pronouncement: 10.05.2022

For Appellant: Shri Pamod S. ShingteFor Respondent: Shri S.P. Walimbe
Section 143(3)Section 2(22)(e)

condone the impugned delay. This main appeal is taken up for adjudication on merits. 3. We now advert to the assessee’s pleadings of all these years to note that its former twin appeals IT(SS)A 06 & 07/Pun/2017 raise an identical issue of 2 IT(SS)A Nos. 06 & 07/Pun/2017 ITA No. 609/Pun/09 Shri Manoj Jaikumar Tibrewala correctness

Showing 1–20 of 67 · Page 1 of 4

10
Condonation of Delay10
Section 2(22)(e)9
Deduction9

PRASANNA SADASHIV SHETE,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-10, PUNE

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

ITA 2761/PUN/2024[2012-13]Status: DisposedITAT Pune29 May 2025AY 2012-13

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2012-13 Prasanna Sadashiv Shete Dcit, Circle 10, Pune 56/8, D-Ii, Midc Shete Industries, Vs. Chinchwad, Pune – 411019 Pan: Adbps4462Q (Appellant) (Respondent) Assessee By : Shri Suhas Bora Department By : Shri Arvind Desai, Addl Cit Dr Date Of Hearing : 27-03-2025 Date Of Pronouncement : 29-05-2025 O R D E R

For Appellant: Shri Suhas BoraFor Respondent: Shri Arvind Desai, Addl CIT DR
Section 143(2)Section 143(3)Section 14ASection 249(3)

Section 249(3) which states 3 "The Commissioner (Appeals) may admit an appeal after the expiration of the said period if he is satisfied that the appellant had sufficient cause for not presenting it within that period.” 4.2.2 For condonation of delay u/s 249(3) of the Act, the assessee has to satisfy the Commissioner (Appeals) by explaining the sufficient

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 1153/MUM/2016[2003-04]Status: DisposedITAT Pune30 Sept 2025AY 2003-04

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

2) of Section 288 and the person in receipt of the income furnishes along with the return of income for the relevant assessment year the report of such audit in the prescribed form duly signed and verified by such accountant and setting forth such particulars as may be prescribed." 8. Rule 17B of the Income-tax Rules, 1962 (hereinafter referred

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 1154/MUM/2016[2005-06]Status: DisposedITAT Pune30 Sept 2025AY 2005-06

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

2) of Section 288 and the person in receipt of the income furnishes along with the return of income for the relevant assessment year the report of such audit in the prescribed form duly signed and verified by such accountant and setting forth such particulars as may be prescribed." 8. Rule 17B of the Income-tax Rules, 1962 (hereinafter referred

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 545/PUN/2016[2005-06]Status: DisposedITAT Pune30 Sept 2025AY 2005-06

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

2) of Section 288 and the person in receipt of the income furnishes along with the return of income for the relevant assessment year the report of such audit in the prescribed form duly signed and verified by such accountant and setting forth such particulars as may be prescribed." 8. Rule 17B of the Income-tax Rules, 1962 (hereinafter referred

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 544/PUN/2016[2004-05]Status: DisposedITAT Pune30 Sept 2025AY 2004-05

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

2) of Section 288 and the person in receipt of the income furnishes along with the return of income for the relevant assessment year the report of such audit in the prescribed form duly signed and verified by such accountant and setting forth such particulars as may be prescribed." 8. Rule 17B of the Income-tax Rules, 1962 (hereinafter referred

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 543/PUN/2016[2003-04]Status: DisposedITAT Pune30 Sept 2025AY 2003-04

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

2) of Section 288 and the person in receipt of the income furnishes along with the return of income for the relevant assessment year the report of such audit in the prescribed form duly signed and verified by such accountant and setting forth such particulars as may be prescribed." 8. Rule 17B of the Income-tax Rules, 1962 (hereinafter referred

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 1155/MUM/2016[2004-05]Status: DisposedITAT Pune30 Sept 2025AY 2004-05

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

2) of Section 288 and the person in receipt of the income furnishes along with the return of income for the relevant assessment year the report of such audit in the prescribed form duly signed and verified by such accountant and setting forth such particulars as may be prescribed." 8. Rule 17B of the Income-tax Rules, 1962 (hereinafter referred

MAHRATTA CHAMBER OF COMMERCE, INDUSTRIES AND AGRICULTURE,PUNE vs. CIT(A), NFAC, DELHI, DELHI

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

ITA 347/PUN/2025[2021-22]Status: DisposedITAT Pune21 Jan 2026AY 2021-22

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Nikhil S. PathakFor Respondent: Shri Amol Khairnar
Section 11Section 12Section 143(2)Section 144Section 25Section 270A

condonation of delay, the appellant has cited three reasons for delay filing of appeal (a) non awareness of the assessment proceedings (b) a notice for penalty proceedings was received on 17.05.2023, thereby Income Tax Portal was checked but assessment order was not available (c) the assessment order was uploaded on 28.06.2023. In this case, the assessment proceedings were completed under

PRAVIN TILOKCHAND OSWAL (HUF),,SOLAPUR vs. INCOME-TAX OFFICER, WARD - 1(2),, SOLAPUR

In the result, the appeal of assessee is allowed

ITA 1917/PUN/2018[2007-08]Status: DisposedITAT Pune28 Mar 2019AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1917/Pun/2018 यििाारण वषा / Assessment Year : 2007-08

For Appellant: Shri V.D. BhutadaFor Respondent: Shri M.K. Verma
Section 143(2)Section 143(3)

127, Jodbhavi Peth, अऩीऱाथी/Appellant Solapur – 413002 …. PAN: AAAHO5993A Vs. The Income Tax Officer, …. प्रत्यथी / Respondent Wad 1(2), Solapur अऩीऱाथी की ओर से / Appellant by : Shri V.D. Bhutada प्रत्यथी की ओर से / Respondent by : Shri M.K. Verma सुनवाई की तारीख / घोषणा की तारीख / Date of Pronouncement: 04.04.2019 Date of Hearing : 13.03.2019 आदेश / ORDER PER SUSHMA CHOWLA, JM: The appeal

LIONS NAB COMMUNITY EYECARE CENTRE, MIRAJ,SANGLI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CPC, , BANGALORE

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

ITA 257/PUN/2022[2011-12]Status: DisposedITAT Pune27 May 2025AY 2011-12

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.257/Pun/2022 िनधा"रण वष" / Assessment Year : 2011-12 Lions Nab Community Vs. Dcit, Cpc, Bangalore. Eyecare Centre, Plot No.P-39, Midc, Miraj, Sangli- 416410. Pan : Aabfl4373L Appellant Respondent Assessee By : Shri Pramod S. Shingte Revenue By : Shri Arvind Desai Date Of Hearing : 05.03.2025 Date Of Pronouncement : 27.05.2025 आदेश / Order Per Vinay Bhamore, Jm: This Is Recalled Matter. Vide Order Dated In M.A. No.151/Pun/2023 For The Assessment Year 2011-12 Filed Against The Order Of The Tribunal In Ita No.257/Pun/2022 Dated 06.01.2023 (Appeal Filed By The Assessee) Was Recalled To Adjudicate The Issue De Novo. 2. There Is Delay In Filing Of The Present Appeal. We Are Satisfied With The Reasons Mentioned In The Condonation Application Duly

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Arvind Desai
Section 11Section 11(1)Section 11(1)(i)Section 11(1)(ii)Section 11(2)Section 143(1)

delay not condoned. However, the subsequent act of Ld. CIT(A)/NFAC deciding the case on merits upheld the order of the Assessing Officer. Aggrieved by the order of Ld. CIT(A)/NFAC, the assessee has filed appeal before this Tribunal. On perusal of the record, it is observed that DCIT(CPC) has not made any disallowance or not added

SHRI AKHIL BHARTIYA SAMARTH JAIN SHRAVAK SANGH,NASHIK vs. EXEMPTION WARD 1(1), NASHIK, NASHIK

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

ITA 649/PUN/2024[2022-23]Status: DisposedITAT Pune28 Jan 2025AY 2022-23

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Amol Khairnar
Section 80GSection 80G(5)(iii)Section 80G(5)(iv)

section 80G of the Income Tax Act, 1961 (the “Act”). 2. The assessee has filed this appeal with a delay of 432 days. The assessee has filed an application along with a sworn affidavit of the Managing Trustee seeking condonation of delay in filing of the appeal stating therein the reasons for delay as under : “A. Background: 1. The appellant

SHUBHSITA FOUNDATION,THANE vs. DCIT EXEMPTION CIRCLE, PUNE

In the result, both the appeals filed by the appellant trust are partly allowed for statistical purposes

ITA 1282/PUN/2024[NA]Status: DisposedITAT Pune25 Sept 2024

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1284 & 1282/Pun/2024

For Appellant: Shri R.S. Poonia &For Respondent: Shri Ajay Kumar Keshari
Section 12ASection 12A(1)(ac)Section 282(1)

2. At the outset, we find the appeals are time barred by limitation by 193 days before the Tribunal. The appellant trust filed petitions praying for condonation of delay on the ground that the delay had occurred on account of wrong advice given by the Tax Consultant. The affidavit of Tax Consultant is also placed on record

SHUBHSITA FOUNDATION,THANE vs. DCIT EXEMPTION CIRCLE, PUNE

In the result, both the appeals filed by the appellant trust are partly allowed for statistical purposes

ITA 1284/PUN/2024[NA]Status: DisposedITAT Pune25 Sept 2024

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1284 & 1282/Pun/2024

For Appellant: Shri R.S. Poonia &For Respondent: Shri Ajay Kumar Keshari
Section 12ASection 12A(1)(ac)Section 282(1)

2. At the outset, we find the appeals are time barred by limitation by 193 days before the Tribunal. The appellant trust filed petitions praying for condonation of delay on the ground that the delay had occurred on account of wrong advice given by the Tax Consultant. The affidavit of Tax Consultant is also placed on record

SHRI SAMARTH JAIN SHRAVAK SANGH TRUST,AURANGABAD vs. ITO, EXEMPTION WARD AURANGABAD, AURANGABAD

In the result, ITA No.1310/PUN/2024 filed by the appellant trust is partly allowed for statistical purposes

ITA 1309/PUN/2024[2022-23]Status: DisposedITAT Pune25 Sept 2024AY 2022-23

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1310 & 1309/Pun/2024

For Appellant: Shri Paras MunotFor Respondent: Shri Ajay Kumar Keshari
Section 12ASection 12A(1)(ac)Section 80G(5)

2. At the outset, we find that the appeals are time barred by limitation by 557 days before the Tribunal. The appellant trust had filed an affidavit praying for condonation of delay on the ground that the orders were served to e-mail id/address which was inactive. The orders could be retrieved only when the e-mail id was made

SHRI SAMARTH JAIN SHRAVAK SANGH TRUST,AURANGABAD vs. CIT EXEMPTION, PUNE, AURANGABAD

In the result, ITA No.1310/PUN/2024 filed by the appellant trust is partly allowed for statistical purposes

ITA 1310/PUN/2024[2022-23]Status: DisposedITAT Pune25 Sept 2024AY 2022-23

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1310 & 1309/Pun/2024

For Appellant: Shri Paras MunotFor Respondent: Shri Ajay Kumar Keshari
Section 12ASection 12A(1)(ac)Section 80G(5)

2. At the outset, we find that the appeals are time barred by limitation by 557 days before the Tribunal. The appellant trust had filed an affidavit praying for condonation of delay on the ground that the orders were served to e-mail id/address which was inactive. The orders could be retrieved only when the e-mail id was made

DR. BABURAO BAPUJI TABNPURE SSK LTD.,,AHMEDNAGAR vs. DY. COMM. OF INCOME-TAX,, AHMEDNAGAR

In the result, all the appeals are fully/partly allowed for

ITA 1269/PUN/2011[1994-94]Status: DisposedITAT Pune14 Mar 2019AY 1994-94

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

127-128 244/PUN/2013 ACIT, Circle-2, Vishwasrao Naik 2006-07 245/PUN/2013 Sangli Sahakari Sakhar 2009-10 Karkhana Ltd., A/P. Yashwantnagar, Tal. Shirala, Dist. Sangli PAN : AAAAV0215B 129-130 2526/PUN/2012 Vishwasrao Naik DCIT, Circle-2, 2009-10 2604/PUN/2012 Sahakari Sakhar Sangli 2006-07 Karkhana Ltd., Yashwantnagar, Chikhali, Tal. Shirala, Dist. Sangli PAN :AAAAV0215B 131-134 831/PUN/2014 The Shrigonda DCIT, Ahmednagar

ASST. COMM. OF INCOME-TAX,, AURANGABAD vs. SHRI GAJANAN SAHAKARI SAKHAR KARKHANA LTD.,, BEED

In the result, all the appeals are fully/partly allowed for

ITA 1207/PUN/2011[1999-2000]Status: DisposedITAT Pune14 Mar 2019AY 1999-2000

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

127-128 244/PUN/2013 ACIT, Circle-2, Vishwasrao Naik 2006-07 245/PUN/2013 Sangli Sahakari Sakhar 2009-10 Karkhana Ltd., A/P. Yashwantnagar, Tal. Shirala, Dist. Sangli PAN : AAAAV0215B 129-130 2526/PUN/2012 Vishwasrao Naik DCIT, Circle-2, 2009-10 2604/PUN/2012 Sahakari Sakhar Sangli 2006-07 Karkhana Ltd., Yashwantnagar, Chikhali, Tal. Shirala, Dist. Sangli PAN :AAAAV0215B 131-134 831/PUN/2014 The Shrigonda DCIT, Ahmednagar

DR. BABURAO BAPUJI TABNPURE SSK LTD.,,AHMEDNAGAR vs. DY. COMM. OF INCOME-TAX,, AHMEDNAGAR

In the result, all the appeals are fully/partly allowed for

ITA 1268/PUN/2011[1993-94]Status: DisposedITAT Pune14 Mar 2019AY 1993-94

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

127-128 244/PUN/2013 ACIT, Circle-2, Vishwasrao Naik 2006-07 245/PUN/2013 Sangli Sahakari Sakhar 2009-10 Karkhana Ltd., A/P. Yashwantnagar, Tal. Shirala, Dist. Sangli PAN : AAAAV0215B 129-130 2526/PUN/2012 Vishwasrao Naik DCIT, Circle-2, 2009-10 2604/PUN/2012 Sahakari Sakhar Sangli 2006-07 Karkhana Ltd., Yashwantnagar, Chikhali, Tal. Shirala, Dist. Sangli PAN :AAAAV0215B 131-134 831/PUN/2014 The Shrigonda DCIT, Ahmednagar

DCIT, CIR.-1,, NASHIK vs. VASANTRAO DADA PATIL SSK LTD.,, NASHIK

In the result, all the appeals are fully/partly allowed for

ITA 1289/PUN/2011[2007-08]Status: DisposedITAT Pune14 Mar 2019AY 2007-08

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

127-128 244/PUN/2013 ACIT, Circle-2, Vishwasrao Naik 2006-07 245/PUN/2013 Sangli Sahakari Sakhar 2009-10 Karkhana Ltd., A/P. Yashwantnagar, Tal. Shirala, Dist. Sangli PAN : AAAAV0215B 129-130 2526/PUN/2012 Vishwasrao Naik DCIT, Circle-2, 2009-10 2604/PUN/2012 Sahakari Sakhar Sangli 2006-07 Karkhana Ltd., Yashwantnagar, Chikhali, Tal. Shirala, Dist. Sangli PAN :AAAAV0215B 131-134 831/PUN/2014 The Shrigonda DCIT, Ahmednagar