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55 results for “condonation of delay”+ Section 163clear

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Key Topics

Section 234E174Section 12A39TDS35Condonation of Delay31Limitation/Time-bar30Section 200A29Section 200A(1)29Addition to Income25Section 153A

KULDEEP MAKHIJA,PUNE vs. ITO, WARD 10(3), PUNE, PUNE

The appeal is DISMISSED with aforestated cost

ITA 946/PUN/2024[2012-13]Status: DisposedITAT Pune01 Oct 2024AY 2012-13

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamoreassessment Year : 2012-13 Kuldeep Makhija C/O Ghanshyam Shivnani, P/4-903, Oxford Village Premiums, Kedari Nagar, Pune-411040 Pan: Alnpm7224Q. . . . . . . . Appellant

For Appellant: Smt Deepa Khare [‘Ld. AR’]For Respondent: Mr Umesh Phade [‘Ld. DR’]
Section 144Section 147Section 148Section 250Section 253Section 253(1)

delay on bedrock of principle that adjudication of appeal on merits. It can very well be made out from the contents of the affidavit that appellant was not at all serious per contra suggest lackadaisical propensity. We are mindful to state that, displacing from India or unawareness about of pending litigation, its implication and inaction on the part

Showing 1–20 of 55 · Page 1 of 3

24
Section 10(20)24
Section 1124
Section 143(3)19

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

condone the delay for accepting the auditor’s report at a later date has only been given to the ITO and not thereafter, i.e., at the appellate stage. We find no merit in this submission. The CBDT by issuing the Circular dt. 9th Feb., 1978 has treated the provision regarding furnishing of auditor’s report along with the return

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

condone the delay for accepting the auditor’s report at a later date has only been given to the ITO and not thereafter, i.e., at the appellate stage. We find no merit in this submission. The CBDT by issuing the Circular dt. 9th Feb., 1978 has treated the provision regarding furnishing of auditor’s report along with the return

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

condone the delay for accepting the auditor’s report at a later date has only been given to the ITO and not thereafter, i.e., at the appellate stage. We find no merit in this submission. The CBDT by issuing the Circular dt. 9th Feb., 1978 has treated the provision regarding furnishing of auditor’s report along with the return

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

condone the delay for accepting the auditor’s report at a later date has only been given to the ITO and not thereafter, i.e., at the appellate stage. We find no merit in this submission. The CBDT by issuing the Circular dt. 9th Feb., 1978 has treated the provision regarding furnishing of auditor’s report along with the return

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

condone the delay for accepting the auditor’s report at a later date has only been given to the ITO and not thereafter, i.e., at the appellate stage. We find no merit in this submission. The CBDT by issuing the Circular dt. 9th Feb., 1978 has treated the provision regarding furnishing of auditor’s report along with the return

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

condone the delay for accepting the auditor’s report at a later date has only been given to the ITO and not thereafter, i.e., at the appellate stage. We find no merit in this submission. The CBDT by issuing the Circular dt. 9th Feb., 1978 has treated the provision regarding furnishing of auditor’s report along with the return

VINODKUMAR DHANULALJI SAWJI ,JALNA vs. ITO WARD 1, JALNA

In the result, appeals of the Assessee are partly allowed for statistical purposes

ITA 1416/PUN/2024[2015-16]Status: DisposedITAT Pune16 Dec 2025AY 2015-16

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Pratikh Jha, AdvocateFor Respondent: Shri Vinod Pawar, Addl.CIT
Section 147Section 148Section 153CSection 250Section 68

section 250 of the Income Tax Act, 1961 (“Act”) which are arising out of separate orders u/s. 147 r.w.s. 144B of the Act, dated 29/03/2022 & 28/03/2022 for the Assessment Years (AY) 2014-15 & 2015-16 respectively. 2 ITA.Nos.1415 & 1416/PUN./2024 (Vinodkumar Dhanulalji Sawji) 2. There is a delay of 163 and 164 days in filing

ALFA ELECTRONICS PRIVATE LIMITED,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC-TDS,, GHAZIABAD

In the result, all these set of appeals of the different assessees are allowed for statistical purposes

ITA 1450/PUN/2019[2013-14 (24Q-Q2)]Status: DisposedITAT Pune13 Dec 2019

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

Section 200ASection 200A(1)Section 234E

163, MIDC, Ghaziabad. 2014-15 Q1 26Q Bhosari, 2014-15 Q2 26Q Pune 2015-16 Q4 24Q PAN: AAACV9821B Assessee by : Shri M.K. Kulkarni Revenue by : Shri S.P. Walimbe सुनवाई की तारीख / Date of Hearing : 13.12.2019 घोषणा की तारीख / Date of Pronouncement : 13.12.2019 3 Group of (78 Cases) u/s.234E आदेश / ORDER PER BENCH: These bunch of 78 appeals preferred

TRISHUL SERVICE STATION PVT.LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC-TDS, , GHAZIABAD

In the result, all these set of appeals of the different assessees are allowed for statistical purposes

ITA 1471/PUN/2019[2015-16 (26Q-Q3)]Status: DisposedITAT Pune13 Dec 2019

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

Section 200ASection 200A(1)Section 234E

163, MIDC, Ghaziabad. 2014-15 Q1 26Q Bhosari, 2014-15 Q2 26Q Pune 2015-16 Q4 24Q PAN: AAACV9821B Assessee by : Shri M.K. Kulkarni Revenue by : Shri S.P. Walimbe सुनवाई की तारीख / Date of Hearing : 13.12.2019 घोषणा की तारीख / Date of Pronouncement : 13.12.2019 3 Group of (78 Cases) u/s.234E आदेश / ORDER PER BENCH: These bunch of 78 appeals preferred

VISTAR ELECRONICS PRIVATE LIMITED,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC-TDS,, GHAZIABAD

In the result, all these set of appeals of the different assessees are allowed for statistical purposes

ITA 1473/PUN/2019[2013-14 (26Q-Q4)]Status: DisposedITAT Pune13 Dec 2019

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

Section 200ASection 200A(1)Section 234E

163, MIDC, Ghaziabad. 2014-15 Q1 26Q Bhosari, 2014-15 Q2 26Q Pune 2015-16 Q4 24Q PAN: AAACV9821B Assessee by : Shri M.K. Kulkarni Revenue by : Shri S.P. Walimbe सुनवाई की तारीख / Date of Hearing : 13.12.2019 घोषणा की तारीख / Date of Pronouncement : 13.12.2019 3 Group of (78 Cases) u/s.234E आदेश / ORDER PER BENCH: These bunch of 78 appeals preferred

TRISHUL SERVICE STATION PVT. LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC-TDS,, GHAZIABAD

In the result, all these set of appeals of the different assessees are allowed for statistical purposes

ITA 1461/PUN/2019[2013-14 (26Q-Q3)]Status: DisposedITAT Pune13 Dec 2019

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

Section 200ASection 200A(1)Section 234E

163, MIDC, Ghaziabad. 2014-15 Q1 26Q Bhosari, 2014-15 Q2 26Q Pune 2015-16 Q4 24Q PAN: AAACV9821B Assessee by : Shri M.K. Kulkarni Revenue by : Shri S.P. Walimbe सुनवाई की तारीख / Date of Hearing : 13.12.2019 घोषणा की तारीख / Date of Pronouncement : 13.12.2019 3 Group of (78 Cases) u/s.234E आदेश / ORDER PER BENCH: These bunch of 78 appeals preferred

TRISHUL SERVICE STATION PVT.LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC-TDS, , GHAZIABAD

In the result, all these set of appeals of the different assessees are allowed for statistical purposes

ITA 1466/PUN/2019[2014-15 (26Q-Q3)]Status: DisposedITAT Pune13 Dec 2019

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

Section 200ASection 200A(1)Section 234E

163, MIDC, Ghaziabad. 2014-15 Q1 26Q Bhosari, 2014-15 Q2 26Q Pune 2015-16 Q4 24Q PAN: AAACV9821B Assessee by : Shri M.K. Kulkarni Revenue by : Shri S.P. Walimbe सुनवाई की तारीख / Date of Hearing : 13.12.2019 घोषणा की तारीख / Date of Pronouncement : 13.12.2019 3 Group of (78 Cases) u/s.234E आदेश / ORDER PER BENCH: These bunch of 78 appeals preferred

ALPHA ELECTRONICS PVT. LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC-TDS,, GHAZIABAD

In the result, all these set of appeals of the different assessees are allowed for statistical purposes

ITA 1451/PUN/2019[2013-14 (24Q-Q3)]Status: DisposedITAT Pune13 Dec 2019

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

Section 200ASection 200A(1)Section 234E

163, MIDC, Ghaziabad. 2014-15 Q1 26Q Bhosari, 2014-15 Q2 26Q Pune 2015-16 Q4 24Q PAN: AAACV9821B Assessee by : Shri M.K. Kulkarni Revenue by : Shri S.P. Walimbe सुनवाई की तारीख / Date of Hearing : 13.12.2019 घोषणा की तारीख / Date of Pronouncement : 13.12.2019 3 Group of (78 Cases) u/s.234E आदेश / ORDER PER BENCH: These bunch of 78 appeals preferred

TRISHUL SERVICE STATION PVT.LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC-TDS, , GHAZIABAD

In the result, all these set of appeals of the different assessees are allowed for statistical purposes

ITA 1458/PUN/2019[2013-14 (24Q-Q3)]Status: DisposedITAT Pune13 Dec 2019

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

Section 200ASection 200A(1)Section 234E

163, MIDC, Ghaziabad. 2014-15 Q1 26Q Bhosari, 2014-15 Q2 26Q Pune 2015-16 Q4 24Q PAN: AAACV9821B Assessee by : Shri M.K. Kulkarni Revenue by : Shri S.P. Walimbe सुनवाई की तारीख / Date of Hearing : 13.12.2019 घोषणा की तारीख / Date of Pronouncement : 13.12.2019 3 Group of (78 Cases) u/s.234E आदेश / ORDER PER BENCH: These bunch of 78 appeals preferred

TRISHUL SERVICE STATION PVT.LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC-TDS,, GHAZIABAD

In the result, all these set of appeals of the different assessees are allowed for statistical purposes

ITA 1465/PUN/2019[2014-15 (26Q-Q2)]Status: DisposedITAT Pune13 Dec 2019

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

Section 200ASection 200A(1)Section 234E

163, MIDC, Ghaziabad. 2014-15 Q1 26Q Bhosari, 2014-15 Q2 26Q Pune 2015-16 Q4 24Q PAN: AAACV9821B Assessee by : Shri M.K. Kulkarni Revenue by : Shri S.P. Walimbe सुनवाई की तारीख / Date of Hearing : 13.12.2019 घोषणा की तारीख / Date of Pronouncement : 13.12.2019 3 Group of (78 Cases) u/s.234E आदेश / ORDER PER BENCH: These bunch of 78 appeals preferred

ALPHA ELECTRONIC PVT.LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC-TDS, , GHAZIABAD

In the result, all these set of appeals of the different assessees are allowed for statistical purposes

ITA 1454/PUN/2019[2014-15 (26Q-Q30]Status: DisposedITAT Pune13 Dec 2019

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

Section 200ASection 200A(1)Section 234E

163, MIDC, Ghaziabad. 2014-15 Q1 26Q Bhosari, 2014-15 Q2 26Q Pune 2015-16 Q4 24Q PAN: AAACV9821B Assessee by : Shri M.K. Kulkarni Revenue by : Shri S.P. Walimbe सुनवाई की तारीख / Date of Hearing : 13.12.2019 घोषणा की तारीख / Date of Pronouncement : 13.12.2019 3 Group of (78 Cases) u/s.234E आदेश / ORDER PER BENCH: These bunch of 78 appeals preferred

TRISHUL SERVICE STATION PVT.LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC-TDS,, GHAZIABAD

In the result, all these set of appeals of the different assessees are allowed for statistical purposes

ITA 1459/PUN/2019[2013-14 (24Q-Q4)]Status: DisposedITAT Pune13 Dec 2019

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

Section 200ASection 200A(1)Section 234E

163, MIDC, Ghaziabad. 2014-15 Q1 26Q Bhosari, 2014-15 Q2 26Q Pune 2015-16 Q4 24Q PAN: AAACV9821B Assessee by : Shri M.K. Kulkarni Revenue by : Shri S.P. Walimbe सुनवाई की तारीख / Date of Hearing : 13.12.2019 घोषणा की तारीख / Date of Pronouncement : 13.12.2019 3 Group of (78 Cases) u/s.234E आदेश / ORDER PER BENCH: These bunch of 78 appeals preferred

ALPHA ELECTRONIC PVT. LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC-TDS,, GHAZIABAD

In the result, all these set of appeals of the different assessees are allowed for statistical purposes

ITA 1452/PUN/2019[2014-15 (24Q-Q1)]Status: DisposedITAT Pune13 Dec 2019

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

Section 200ASection 200A(1)Section 234E

163, MIDC, Ghaziabad. 2014-15 Q1 26Q Bhosari, 2014-15 Q2 26Q Pune 2015-16 Q4 24Q PAN: AAACV9821B Assessee by : Shri M.K. Kulkarni Revenue by : Shri S.P. Walimbe सुनवाई की तारीख / Date of Hearing : 13.12.2019 घोषणा की तारीख / Date of Pronouncement : 13.12.2019 3 Group of (78 Cases) u/s.234E आदेश / ORDER PER BENCH: These bunch of 78 appeals preferred

TRISHUL SERVICE STATION PVT.LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC-TDS,, GHAZIABAD

In the result, all these set of appeals of the different assessees are allowed for statistical purposes

ITA 1468/PUN/2019[2015-16 (24Q-Q3)]Status: DisposedITAT Pune13 Dec 2019

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

Section 200ASection 200A(1)Section 234E

163, MIDC, Ghaziabad. 2014-15 Q1 26Q Bhosari, 2014-15 Q2 26Q Pune 2015-16 Q4 24Q PAN: AAACV9821B Assessee by : Shri M.K. Kulkarni Revenue by : Shri S.P. Walimbe सुनवाई की तारीख / Date of Hearing : 13.12.2019 घोषणा की तारीख / Date of Pronouncement : 13.12.2019 3 Group of (78 Cases) u/s.234E आदेश / ORDER PER BENCH: These bunch of 78 appeals preferred