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5 results for “condonation of delay”+ Section 244clear

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Chennai136Karnataka115Delhi100Kolkata91Raipur53Nagpur52Mumbai50Calcutta35Bangalore24Hyderabad19Jaipur17Ahmedabad15Lucknow10Cochin9Indore6Telangana6Rajkot6Chandigarh5Pune5Agra5Visakhapatnam4Surat3Allahabad2SC2Orissa2Amritsar2Patna2Varanasi2A.K. SIKRI N.V. RAMANA1Cuttack1Andhra Pradesh1Rajasthan1Ranchi1

Key Topics

Section 26311Section 36(1)(iii)8Section 143(3)3Section 271(1)(c)3Addition to Income3Condonation of Delay3Section 12A(1)(ac)2Section 12A2Section 41(1)

KUMAR URBAN DEVELOPMENT P LTD (PUNE MUMBAI REALTY P LTD MERGED WITH RIVER VIEW PROPERTIES PVT. LTD MERGED WITH KUMAR URBAN DEVELOPMENT P LTD), ,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 4,, PUNE

In the result, the appeal of the assessee in ITA

ITA 1323/PUN/2018[2012-13]Status: HeardITAT Pune28 Sept 2022AY 2012-13

Bench: Shri S. S. Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita Nos.1323 & 357/Pun/2018 िनधा"रण वष" / Assessment Years: 2012-13 & 2013-14 Kumar Urban Development Vs. Dcit, Circle-4, Pune. Pvt. Ltd., (Pune Mumbai Reality Private Limited Merged With River View Properties Pvt. Ltd. & River View Properties Pvt. Ltd. Merged With Kumar Urban Development Pvt. Ltd.) 10Th Floor, Kumar Business Center, Cts No.29, Bund Garden Road, Pune-411001. Pan : Aadcp8622M Appellant Respondent Assessee By : Shri Nikhil Pathak Revenue By : Shri B. Koteswararao Date Of Hearing : 08.09.2022 Date Of Pronouncement : 28.09.2022 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By The Assessee Directed Against The Different Orders Of Ld. Commissioner Of Income Tax (Appeals)-2 & 3, Pune [‘The Cit(A)’] Dated 15.05.2017 & 08.11.2017 For The Assessment Years 2012-13 & 2013-14 Respectively. 2. First, We Shall Take Up The Appeal In Ita No.1323/Pun/2018 For A.Y. 2012-13 For Adjudication.

For Appellant: Shri Nikhil PathakFor Respondent: Shri B. Koteswararao
Section 143(3)Section 36(1)(iii)Section 41(1)Section 41(1)(a)
2
Section 41(1)(a)2
Natural Justice2
Deduction2

244/- paid to L. K. Jain (HUF) on the ground that the assessee company had failed to prove that any services were rendered by the said entity. 6] The appellant craves leave to add, alter, amend or delete any of the above grounds of anneal.” 4. Briefly, the facts of the case are that the appellant is a company incorporated

KUMAR URBAN DEVELOPMENT P LTD (PUNE MUMBAI REALTY P LTD MERGED WITH RIVER VIEW PROPERTIES PVT.LTD. MERGED WITH KUMAR URBAN DEVELOPMENT P LTD),PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 4,, PUNE

In the result, the appeal of the assessee in ITA

ITA 357/PUN/2018[2013-14]Status: HeardITAT Pune28 Sept 2022AY 2013-14

Bench: Shri S. S. Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita Nos.1323 & 357/Pun/2018 िनधा"रण वष" / Assessment Years: 2012-13 & 2013-14 Kumar Urban Development Vs. Dcit, Circle-4, Pune. Pvt. Ltd., (Pune Mumbai Reality Private Limited Merged With River View Properties Pvt. Ltd. & River View Properties Pvt. Ltd. Merged With Kumar Urban Development Pvt. Ltd.) 10Th Floor, Kumar Business Center, Cts No.29, Bund Garden Road, Pune-411001. Pan : Aadcp8622M Appellant Respondent Assessee By : Shri Nikhil Pathak Revenue By : Shri B. Koteswararao Date Of Hearing : 08.09.2022 Date Of Pronouncement : 28.09.2022 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By The Assessee Directed Against The Different Orders Of Ld. Commissioner Of Income Tax (Appeals)-2 & 3, Pune [‘The Cit(A)’] Dated 15.05.2017 & 08.11.2017 For The Assessment Years 2012-13 & 2013-14 Respectively. 2. First, We Shall Take Up The Appeal In Ita No.1323/Pun/2018 For A.Y. 2012-13 For Adjudication.

For Appellant: Shri Nikhil PathakFor Respondent: Shri B. Koteswararao
Section 143(3)Section 36(1)(iii)Section 41(1)Section 41(1)(a)

244/- paid to L. K. Jain (HUF) on the ground that the assessee company had failed to prove that any services were rendered by the said entity. 6] The appellant craves leave to add, alter, amend or delete any of the above grounds of anneal.” 4. Briefly, the facts of the case are that the appellant is a company incorporated

DR. PRATAP PANDHIRANATH PATIL,PUNE vs. PCIT - 2, PUNE

In the result, the appeal filed by the assessee is allowed as per terms indicated above

ITA 1026/PUN/2025[2020-21]Status: DisposedITAT Pune23 Sept 2025AY 2020-21

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri A.V.Iyer and Shri Siddhant G. BiswasFor Respondent: Shri Amit Bobde
Section 143(3)Section 263Section 263(1)

condone the delay of 23 days in filing the appeal before this Tribunal. 4. Assessee has raised following grounds of appeal : “1. The Ld. PCIT has failed to appreciate that for invoking Section 263, both conditions must be satisfied simultaneously: (i) The assessment order must be erroneous, and (ii) Such error must be prejudicial to the interest of the revenue

SANKALP BAHUUDDESHIYA SEVA SANSTHA,LATUR vs. CIT EXEMPTION, PUNE

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

ITA 920/PUN/2023[-]Status: DisposedITAT Pune27 Sept 2024

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

For Appellant: Smt. Akshata RathiFor Respondent: Shri Ajay Kumar Keshari
Section 12ASection 12A(1)(ac)

section 12A(1)(ac)(iii) and cancelling provisional registration by not granting proper, sufficient and adequate opportunity of being heard to the Appellant while framing assessment. 1.2 While doing so, the Ld. CIT(E) failed to appreciate that as per the principles of natural justice, providing adequate opportunity of being heard to the assessee is mandatory before passing the adverse

MANOJ SAHADEVRAO JADHAV,,PUNE vs. INCOME-TAX OFFICER, WARD - 3(1),, PUNE

In the result, appeal of the Assessee is Partly Allowed

ITA 90/PUN/2018[2009-10]Status: DisposedITAT Pune08 Aug 2022AY 2009-10

Bench: Shri Partha Sarathi Chaudhury & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.90/Pun/2018 िनधा"रणवष" / Assessment Year : 2009-10 Manoj S. Jadhav, The Income Tax Officer, Flat No.602, Ishan Shrusti, Vs Ward-3(1), Pune. Warje, Pune – 411052. Pan: Aeopj 8160 N Appellant/ Assessee Respondent / Revenue Assessee By None. Revenue By Shri S.P.Walilmbe – Dr Date Of Hearing 28/07/2022 Date Of Pronouncement 08/08/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-3, Pune Dated 28.11.2017 For The A.Y. 2009-10, Emanating From The Order Under Section 271(1)(C) Of The Income Tax Act, 1961 Dated 29.06.2012. The Assessee Has Raised The Following Grounds Of Appeal: “1. In The Facts & Circumstances Of The Case & In Law, The Learned Cit[A] Ought To Have Condoned The Delay In Filing The Appeal & Ought To Have Decided The Appeal On Merits. 2. Without Prejudice To Ground Of Appeal No.L Above, The Appellant Submits That The Delay In Filing The Appeal Before The Learned Cit[A] May Please Be Condoned & The Appeal Be Restored Before The Learned C.I.T.[A] With A Direction To Decided The Appeal On Merits. 3. The Impugned Penalty Levied By The Learned Assessing Officer Being Patently Illegal, Bad In Law, Arbitrary, Perverse, Without

Section 142(1)Section 22(1)Section 271Section 271(1)(c)Section 274

delay in filing the appeal before the learned CIT[A] may please be condoned and the appeal be restored before the learned C.I.T.[A] with a direction to decided the appeal on merits. 3. The impugned penalty levied by the learned Assessing Officer being patently illegal, bad in law, arbitrary, perverse, without ITA No.90/PUN/2018 for A.Y. 2009-10 Manoj Sahadevrao