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12 results for “condonation of delay”+ Section 194C(6)clear

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Key Topics

Section 14824Section 194C18Section 201(1)12Section 25011Section 270A10Section 271A10Section 271B10Section 148A10Penalty10

M/S. ORGANICA,NASHIK vs. PRINCIPAL COMMISSIONER OF INCOME TAX, NASHIK -1, NASHIK

In the result, Assessee’s appeal

ITA 465/PUN/2021[2016-17]Status: DisposedITAT Pune14 Dec 2022AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmashali

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Pankaj Kumar
Section 143(2)Section 143(3)Section 194CSection 263Section 80I

194C of the Act. 8. Now first we need to examine that “whether the ld. AO was required to examine the issue for payment to contractors and tax deducted thereon” Perusal of records shows that assessee’s case was selected for limited scrutiny through CASS for verification of “contract receipts/fees mismatch, sales turnover mismatch and tax credit mismatch”. The issue

Natural Justice10
TDS10
Deduction7

PUDHARI PUBLICATIONS PVT.LTD.,MAHARASHTRA vs. INCOME TAX OFFICER (TDS), KOLHAPUR

In the result, the appeal filed by the assessee in ITA

ITA 1394/PUN/2024[2015-16]Status: DisposedITAT Pune27 Nov 2024AY 2015-16

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1394 To 1396/Pun/2024 िनधा"रण वष" / Assessment Years : 2015-16, 2017-18 & 2018-19 Pudhari Publications Pvt. Ltd., Vs. Ito (Tds), Kolhapur. 2318 C-Ward, Bhausingji Road, Pudhari Bhawan Karveer, Kolhapur- 416002. Pan : Aadcp2453Q Appellant Respondent Assessee By : None (Written Submission) Revenue By : Shri Arvind Desai Date Of Hearing : 10.10.2024 Date Of Pronouncement : 27.11.2024 आदेश / Order Per Vinay Bhamore, Jm: The Above Captioned Three Appeals Filed By The Assessee Are Directed Against The Separate Orders Of Ld. Addl./Jcit(A)-4, Kolkata Dated 02.05.2024 For The Assessment Years 2015-16, 2017-18 & 2018-19 Respectively. 2. Since Identical Facts & Common Issues Are Involved In All The Above Captioned Three Appeals Of The Assessee, Therefore, We Proceed To Dispose Of The Same By This Common Order. 3. First, We Shall Take Up The Appeal Of The Assessee In Ita No.1394/Pun/2024 For A.Y. 2015-16 For Adjudication.

For Appellant: None (Written Submission)For Respondent: Shri Arvind Desai
Section 133(6)Section 194CSection 200(3)Section 201Section 201(1)Section 250Section 271H

6. In first appeal, Ld. Addl./JCIT(A)-4, Kolkata observed that the appeal is filed for the assessment year 2014-15 but the order u/s 201(1)/201(1A) dated 19.07.2022 against which the appeal is filed is passed for the assessment year 2015-16 and accordingly dismissed the appeal by observing as under :- “E] Action by this Office

PUDHARI PUBLICATIONS PVT.LTD.,MAHARASHTRA vs. INCOME TAX OFFICER (TDS), KOLHAPUR

In the result, the appeal filed by the assessee in ITA

ITA 1395/PUN/2024[2017-18]Status: DisposedITAT Pune27 Nov 2024AY 2017-18

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1394 To 1396/Pun/2024 िनधा"रण वष" / Assessment Years : 2015-16, 2017-18 & 2018-19 Pudhari Publications Pvt. Ltd., Vs. Ito (Tds), Kolhapur. 2318 C-Ward, Bhausingji Road, Pudhari Bhawan Karveer, Kolhapur- 416002. Pan : Aadcp2453Q Appellant Respondent Assessee By : None (Written Submission) Revenue By : Shri Arvind Desai Date Of Hearing : 10.10.2024 Date Of Pronouncement : 27.11.2024 आदेश / Order Per Vinay Bhamore, Jm: The Above Captioned Three Appeals Filed By The Assessee Are Directed Against The Separate Orders Of Ld. Addl./Jcit(A)-4, Kolkata Dated 02.05.2024 For The Assessment Years 2015-16, 2017-18 & 2018-19 Respectively. 2. Since Identical Facts & Common Issues Are Involved In All The Above Captioned Three Appeals Of The Assessee, Therefore, We Proceed To Dispose Of The Same By This Common Order. 3. First, We Shall Take Up The Appeal Of The Assessee In Ita No.1394/Pun/2024 For A.Y. 2015-16 For Adjudication.

For Appellant: None (Written Submission)For Respondent: Shri Arvind Desai
Section 133(6)Section 194CSection 200(3)Section 201Section 201(1)Section 250Section 271H

6. In first appeal, Ld. Addl./JCIT(A)-4, Kolkata observed that the appeal is filed for the assessment year 2014-15 but the order u/s 201(1)/201(1A) dated 19.07.2022 against which the appeal is filed is passed for the assessment year 2015-16 and accordingly dismissed the appeal by observing as under :- “E] Action by this Office

PUDHARI PUBLICATIONS PVT.LTD.,MAHARASHTRA vs. INCOME TAX OFFICER (TDS), KOLHAPUR

In the result, the appeal filed by the assessee in ITA

ITA 1396/PUN/2024[2018-19]Status: DisposedITAT Pune27 Nov 2024AY 2018-19

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1394 To 1396/Pun/2024 िनधा"रण वष" / Assessment Years : 2015-16, 2017-18 & 2018-19 Pudhari Publications Pvt. Ltd., Vs. Ito (Tds), Kolhapur. 2318 C-Ward, Bhausingji Road, Pudhari Bhawan Karveer, Kolhapur- 416002. Pan : Aadcp2453Q Appellant Respondent Assessee By : None (Written Submission) Revenue By : Shri Arvind Desai Date Of Hearing : 10.10.2024 Date Of Pronouncement : 27.11.2024 आदेश / Order Per Vinay Bhamore, Jm: The Above Captioned Three Appeals Filed By The Assessee Are Directed Against The Separate Orders Of Ld. Addl./Jcit(A)-4, Kolkata Dated 02.05.2024 For The Assessment Years 2015-16, 2017-18 & 2018-19 Respectively. 2. Since Identical Facts & Common Issues Are Involved In All The Above Captioned Three Appeals Of The Assessee, Therefore, We Proceed To Dispose Of The Same By This Common Order. 3. First, We Shall Take Up The Appeal Of The Assessee In Ita No.1394/Pun/2024 For A.Y. 2015-16 For Adjudication.

For Appellant: None (Written Submission)For Respondent: Shri Arvind Desai
Section 133(6)Section 194CSection 200(3)Section 201Section 201(1)Section 250Section 271H

6. In first appeal, Ld. Addl./JCIT(A)-4, Kolkata observed that the appeal is filed for the assessment year 2014-15 but the order u/s 201(1)/201(1A) dated 19.07.2022 against which the appeal is filed is passed for the assessment year 2015-16 and accordingly dismissed the appeal by observing as under :- “E] Action by this Office

DHIRAJ GIRIDHAR MASKE,LATUR vs. INCOME TAX OFFICER WARD 1, LATUR

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 2471/PUN/2025[2018-19]Status: DisposedITAT Pune09 Dec 2025AY 2018-19

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

For Appellant: Shri Bhuvanesh KankaniFor Respondent: Shri Rajesh Gawali, Addl.CIT
Section 139(1)Section 142(1)Section 144Section 147Section 148Section 148ASection 194CSection 206CSection 270ASection 271A

194C) transaction with Shri Sharda amounting to Rs.1,15,71,228/-. (ii) TCS statement sale of motor vehicle exceeding Rs.10 lakhs (section 206C) transaction with Sagar motors amounting to Rs.1,23,05,000/- 3. Since the assessee has not filed his original return of income u/s 139(1) of the Act, the Assessing Officer had reason to believe that

DHIRAJ GIRIDHAR MASKE,LATUR vs. INCOME TAX OFFICER, WARD 1, LATUR

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 2470/PUN/2025[2018-19]Status: DisposedITAT Pune09 Dec 2025AY 2018-19

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

For Appellant: Shri Bhuvanesh KankaniFor Respondent: Shri Rajesh Gawali, Addl.CIT
Section 139(1)Section 142(1)Section 144Section 147Section 148Section 148ASection 194CSection 206CSection 270ASection 271A

194C) transaction with Shri Sharda amounting to Rs.1,15,71,228/-. (ii) TCS statement sale of motor vehicle exceeding Rs.10 lakhs (section 206C) transaction with Sagar motors amounting to Rs.1,23,05,000/- 3. Since the assessee has not filed his original return of income u/s 139(1) of the Act, the Assessing Officer had reason to believe that

DHIRAJ GIRIDHAR MHASKE,LATUR vs. INCOME TAX OFFICER WARD 1, PUNE

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 2469/PUN/2025[2018-19]Status: DisposedITAT Pune09 Dec 2025AY 2018-19

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

For Appellant: Shri Bhuvanesh KankaniFor Respondent: Shri Rajesh Gawali, Addl.CIT
Section 139(1)Section 142(1)Section 144Section 147Section 148Section 148ASection 194CSection 206CSection 270ASection 271A

194C) transaction with Shri Sharda amounting to Rs.1,15,71,228/-. (ii) TCS statement sale of motor vehicle exceeding Rs.10 lakhs (section 206C) transaction with Sagar motors amounting to Rs.1,23,05,000/- 3. Since the assessee has not filed his original return of income u/s 139(1) of the Act, the Assessing Officer had reason to believe that

DHIRAJ GIRIDHAR MASKE,LATUR vs. INCOME TAX OFFICER WARD 1, LATUR

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 2472/PUN/2025[2018-19]Status: DisposedITAT Pune09 Dec 2025AY 2018-19

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

For Appellant: Shri Bhuvanesh KankaniFor Respondent: Shri Rajesh Gawali, Addl.CIT
Section 139(1)Section 142(1)Section 144Section 147Section 148Section 148ASection 194CSection 206CSection 270ASection 271A

194C) transaction with Shri Sharda amounting to Rs.1,15,71,228/-. (ii) TCS statement sale of motor vehicle exceeding Rs.10 lakhs (section 206C) transaction with Sagar motors amounting to Rs.1,23,05,000/- 3. Since the assessee has not filed his original return of income u/s 139(1) of the Act, the Assessing Officer had reason to believe that

DHIRAJ GIRIDHAR MASKE,LATUR vs. INCOME TAX OFFICER WARD 1, LATUR

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 2473/PUN/2025[2018-19]Status: DisposedITAT Pune09 Dec 2025AY 2018-19

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

For Appellant: Shri Bhuvanesh KankaniFor Respondent: Shri Rajesh Gawali, Addl.CIT
Section 139(1)Section 142(1)Section 144Section 147Section 148Section 148ASection 194CSection 206CSection 270ASection 271A

194C) transaction with Shri Sharda amounting to Rs.1,15,71,228/-. (ii) TCS statement sale of motor vehicle exceeding Rs.10 lakhs (section 206C) transaction with Sagar motors amounting to Rs.1,23,05,000/- 3. Since the assessee has not filed his original return of income u/s 139(1) of the Act, the Assessing Officer had reason to believe that

SACHIN NAGRAJ CHHAJED,PUNE vs. ITO, PUNE

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

ITA 1764/PUN/2024[2014-15]Status: DisposedITAT Pune30 Oct 2024AY 2014-15

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

For Appellant: Shri Sachin P. KumarFor Respondent: Shri Arvind Desai
Section 142(1)Section 144Section 144BSection 147Section 148Section 194CSection 250

194C r.ws 44AD of the Income-tax Act, 1961.” 4. The assessee challenged the ex-parte order before the Ld. CIT(A). Although the appeal was filed late by 14 days, the Ld. CIT(A) condoned the delay and decided the appeal ex-parte for non-compliance of notices of hearing dismissing the appeal of the assessee. The relevant findings

SACHIN NAGRAJ CHHAJED,PUNE vs. ITO, PUNE

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

ITA 1765/PUN/2024[2013-14]Status: DisposedITAT Pune30 Oct 2024AY 2013-14

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

For Appellant: Shri Sachin P. KumarFor Respondent: Shri Arvind Desai
Section 142(1)Section 144Section 144BSection 147Section 148Section 194CSection 250

6. That, on the facts and in the circumstance of the case, the Ld. CIT(A) has passed the order u/s 250 without appreciating that the submission were inadvertently submitted to different window and in no way, whatsoever, it can be called that the assessee did not have cogent material to prove his contentions. 7. That, on facts

MAHAVIR ADINATH SALVE,,SOLAPUR vs. INCOME-TAX OFFICER, WARD - 1 (1),, SOLAPUR

Appeal is allowed in above terms

ITA 441/PUN/2019[2008-09]Status: DisposedITAT Pune29 Aug 2022AY 2008-09

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपीलसं. / Ita No.441/Pun/2019 िनधा"रणवष" / Assessment Year : 2008-09 Shri Mahavir Adinath Salve, The Ito, Ward-1(1), Solapur. House No.930, Nagane Plot Vs Paranda Road, Barshi, . Solapur – 413411. Pan: Arxps 5761 N Appellant/ Assessee Respondent /Revenue Assessee By Shri V L Jain – Ar Revenue By Shri S P Walimbe – Dr Date Of Hearing 11/08/2022 Date Of Pronouncement 29/08/2022 आदेश/ Order Per S.S.Godara, Jm: This Assessee’S Appeal For Assessment Year 2008-09 Is Directed Against The Commissioner Of Income Tax(Appeals)-7, Pune’S Order Dated 15.11.2018 Passed In Appeal No.Pn/Cit(A)-7/Cir- 1/0804/2016-17, In Proceedings U/S.143(3) Of The Income Tax Act, 1961 [In Short “The Act”].

Section 143(3)Section 194CSection 40

6 eases out of 47 sub contractors through the inspector in respect of the 15G forms filed by the assessee. The AO then examined the provisions of section 194C and 1941 and concluded that the appellant cannot claim non deduction of the payments made to the subcontractors and machinery hirers on submission of 15G/15H forms. It was held that there