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64 results for “condonation of delay”+ Section 249(3)clear

Sorted by relevance

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Key Topics

Section 25035Addition to Income35Section 234E33Section 270A31Limitation/Time-bar25Section 14423Section 143(3)23Penalty23Section 148

APAASSO MALI,PUNE vs. ITO 11(1), SWARGATE

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

ITA 1110/PUN/2025[2018-19]Status: DisposedITAT Pune28 Nov 2025AY 2018-19

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

For Appellant: Shri Suhas KulkarniFor Respondent: Shri A D Kulkarni
Section 142(1)Section 144Section 147Section 147rSection 148Section 249Section 249(2)

condone the delay, if satisfied with the reasonableness of the cause in late presentation. In the context of Income-tax Act, 1961, although section 249(2) of the Act requires the filing of an appeal before the CIT(A) within 30 days, sub-section (3

Showing 1–20 of 64 · Page 1 of 4

22
Section 14720
Section 143(1)20
Condonation of Delay17

TDK ELECTRONICS AG, (FORMERLY KNOWN AS EPCOS AG),,NASHIK vs. ASSISTANT COMMISSIONER OF INCOME-TAX, (IT), CIRCLE -1,, PUNE

In the result, the appeal is allowed

ITA 1810/PUN/2019[2015-16]Status: DisposedITAT Pune26 Feb 2020AY 2015-16

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviिनधा"रण वष" / Assessment Year : 2015-16 Tdk Electronics Ag Vs. Acit (It), (Formerly Known As Epcos Ag) Circle-1, Pune C/O. Epcos India Pvt. Ltd., E-22-25, Midc Satpur, Nashik 422 007 Pan : Aaace9787H Appellant Respondent

Section 144CSection 144C(13)Section 144C(2)

condone the delay, if satisfied with the reasonableness of the cause in late presentation. Although section 249(2) of the Act requires the filing of an appeal before the CIT(A) within 30 days, sub-section 7 TDK Electronics AG (3

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)

delay in filing of appeal has been conferred on CIT (A) by the provisions of 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

KOLHAPUR ZILLA KRISHI KARMACHARI SAHAKARI SANSTHA MARYADIT,PUNE vs. ITO WARD 2(1) , KOLHAPUR

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

ITA 1763/PUN/2024[2018-19]Status: DisposedITAT Pune20 Mar 2025AY 2018-19

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

For Appellant: Shri Sarang GudhateFor Respondent: Shri Ramnath P. Murkunde
Section 143(3)Section 249Section 270ASection 80P

section 249 (2) of Income Tax Act, 1961. 2. Substantial Delay: There is a significant delay of 223 days in filing the appeal. 3. The appellant's request to adjudicate a time-barred appeal cannot be entertained, as condonation

KOLHAPUR MAHILA SAHAKARI BANK LIMITED,KOLHAPUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, KOLHAPUR

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

ITA 2778/PUN/2024[2017-18]Status: DisposedITAT Pune26 Nov 2025AY 2017-18

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

For Appellant: Shri Nikhil S. PathakFor Respondent: Shri Ramnath P. Murkunde
Section 143(1)Section 143(2)Section 143(3)Section 249(2)Section 36(1)(viia)

Section 249(3) gives the CIT(Appeals) powers to condone the delay if the appellant has sufficient cause for not filing

SMT. MANGLA RAMNIWAS MANDHANI ABMM AWAS YOJNA FOUNDATION,JALNA vs. CIT ( EXEMPTION ), EXEMPTION

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

ITA 236/PUN/2024[N A]Status: DisposedITAT Pune16 May 2024

Bench: Shri S.S.Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita No.236/Pun/2024 (E-Appeal)

For Appellant: Shri Anand Partani &For Respondent: Shri Keyur Patel
Section 10Section 80GSection 80G(5)Section 80G(5)(vi)

249 and section 254 of the Act shows that the Legislature had consciously excluded the power of Tribunal to condone the delay in relation to the provisions of section 80G(5)of the Act. In this connection, we would like reference to the order of the Hon’ble Supreme Court in the case of Nityananda M. Joshi vs. Life Insurance

SHAILA OMPRAKASH JETHALE,PUNE vs. CIT(A), NFAC, DELHI

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 1364/PUN/2025[2018-19]Status: DisposedITAT Pune27 Oct 2025AY 2018-19

Bench: Dr.Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.1364 & 1365/Pun/2025 Assessment Year : 2018-19

For Appellant: Shri Rajendra AgiwalFor Respondent: Shri Bharat Andhale
Section 133(6)Section 138Section 142(1)Section 143(1)Section 143(3)Section 250Section 271ASection 69A

condonation of delay within the meaning of section 249(3) for CIT(A) to condone the delay. 17. The series

SHAILA OMPRAKASH JETHALE,PUNE vs. CIT(A), NFAC, DELHI

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 1365/PUN/2025[2018-19]Status: DisposedITAT Pune27 Oct 2025AY 2018-19

Bench: Dr.Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.1364 & 1365/Pun/2025 Assessment Year : 2018-19

For Appellant: Shri Rajendra AgiwalFor Respondent: Shri Bharat Andhale
Section 133(6)Section 138Section 142(1)Section 143(1)Section 143(3)Section 250Section 271ASection 69A

condonation of delay within the meaning of section 249(3) for CIT(A) to condone the delay. 17. The series

P.P. ENTERPRISES,,PANVEL vs. INCOME-TAX OFFICER,, PANVEL

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

ITA 1010/PUN/2017[2009-10]Status: DisposedITAT Pune23 May 2018AY 2009-10

Bench: Shri D. Karunakara Rao, Am

For Appellant: NoneFor Respondent: Shri Pankaj Garg
Section 143(2)Section 144Section 148Section 250(6)

3 of section 249 of the Act. In this regard I would like to place my reliance on following rulings : Rankak & Ors Vs. Rewa Coalfields Ltd. AIR 1962 SC 361 JCIT Vs. Tractors & Farm Equipments Ltd. (ITA, Chennai-TM) 104 ITD 149 Madhu Dasha Vs. ACIT (Mad) 317 ITR 458. Party has to show reason for delay on last

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

delay in filing the appeal does not merit condonation and the appeal is treated to be filed late with reference to the provisions of section 249(3

THUSE ELEKTRONICS PVT LTD,PUNE vs. DCIT, CIRCLE-7, PUNE, PUNE

In the result, ITA No.2544/PUN/2025 is allowed for statistical purpose

ITA 2544/PUN/2025[2012-13]Status: DisposedITAT Pune30 Jan 2026AY 2012-13

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita Nos.2544 & 1890/Pun/2025 निर्धारण वषा / Assessment Years: 2012-13 & 2013-14 Thuse Elektronics Pvt. Ltd., V Dcit, Circle-7, Plot No.33A, Sector -7, S Pune. Pcntda, Bhosari, Pune – 411003, Maharashtra. Pan: Aaact6285F Appellant/ Assessee Respondent /Revenue Assessee By Shri Nikhil Pathak Revenue By Shri Sandeep Sathe – Jcit Date Of Hearing 08/12/2025 Date Of Pronouncement 30/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2012-13 & A.Y.2013-14 Dated 23.09.2025 & 09.06.2025 Respectively Emanating From The Separate Assessment Orders Passed Under Section 143(1) Of The Act, Dated 24.03.2013 & 26.09.2014

Section 115JSection 143(1)Section 250

Section 249(3) permit ld.CIT(A) to admit delayed appeal if he is satisfied that there was sufficient cause for delay. 7) In these facts, lets understand the principles explained by Hon’ble Supreme Court and Hon’ble High Court for condonation

THUSE ELEKTRONICS PVT.LTD,PUNE vs. DCIT, CIRCLE-7, PUNE

In the result, ITA No.2544/PUN/2025 is allowed for statistical purpose

ITA 1890/PUN/2025[2013-14]Status: DisposedITAT Pune30 Jan 2026AY 2013-14

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita Nos.2544 & 1890/Pun/2025 निर्धारण वषा / Assessment Years: 2012-13 & 2013-14 Thuse Elektronics Pvt. Ltd., V Dcit, Circle-7, Plot No.33A, Sector -7, S Pune. Pcntda, Bhosari, Pune – 411003, Maharashtra. Pan: Aaact6285F Appellant/ Assessee Respondent /Revenue Assessee By Shri Nikhil Pathak Revenue By Shri Sandeep Sathe – Jcit Date Of Hearing 08/12/2025 Date Of Pronouncement 30/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2012-13 & A.Y.2013-14 Dated 23.09.2025 & 09.06.2025 Respectively Emanating From The Separate Assessment Orders Passed Under Section 143(1) Of The Act, Dated 24.03.2013 & 26.09.2014

Section 115JSection 143(1)Section 250

Section 249(3) permit ld.CIT(A) to admit delayed appeal if he is satisfied that there was sufficient cause for delay. 7) In these facts, lets understand the principles explained by Hon’ble Supreme Court and Hon’ble High Court for condonation

ARIHANT VASTUSHILP PROPCON PRIVATE LIMITED,PUNE vs. ITO WARD 1(1), PUNE

In the result, all the 3 appeals filed by the assessee are allowed for statistical purposes

ITA 1241/PUN/2025[2018-19]Status: DisposedITAT Pune09 Sept 2025AY 2018-19

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

For Appellant: Shri Suhas P Bora and Ms. Sampada IngaleFor Respondent: S/Shri Amol Khairnar and Ratnakar Bhimrao Shelake
Section 143(3)Section 270ASection 271BSection 68

section 68 of the Act. Similarly in absence of any valid explanation regarding the discrepancy in respect of the property sold, the Assessing Officer applied the profit rate of 12% on the sale of property at 6,45,19,025/- and made addition of Rs.77,42,284/-. The Assessing Officer accordingly completed the assessment u/s 143(3) r.w.s. 144B

ARIHANT VASTUSHILP PROPCON PRIVATE LIMITED,PUNE vs. ITO WARD 1(1), PUNE

In the result, all the 3 appeals filed by the assessee are allowed for statistical purposes

ITA 1243/PUN/2025[2018-19]Status: DisposedITAT Pune09 Sept 2025AY 2018-19

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

For Appellant: Shri Suhas P Bora and Ms. Sampada IngaleFor Respondent: S/Shri Amol Khairnar and Ratnakar Bhimrao Shelake
Section 143(3)Section 270ASection 271BSection 68

section 68 of the Act. Similarly in absence of any valid explanation regarding the discrepancy in respect of the property sold, the Assessing Officer applied the profit rate of 12% on the sale of property at 6,45,19,025/- and made addition of Rs.77,42,284/-. The Assessing Officer accordingly completed the assessment u/s 143(3) r.w.s. 144B

ARIHANT VASTUSHILP PROPCON PRIVATE LIMITED,PUNE vs. ITO WARD 1(1), PUNE

In the result, all the 3 appeals filed by the assessee are allowed for statistical purposes

ITA 1242/PUN/2025[2018-19]Status: DisposedITAT Pune09 Sept 2025AY 2018-19

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

For Appellant: Shri Suhas P Bora and Ms. Sampada IngaleFor Respondent: S/Shri Amol Khairnar and Ratnakar Bhimrao Shelake
Section 143(3)Section 270ASection 271BSection 68

section 68 of the Act. Similarly in absence of any valid explanation regarding the discrepancy in respect of the property sold, the Assessing Officer applied the profit rate of 12% on the sale of property at 6,45,19,025/- and made addition of Rs.77,42,284/-. The Assessing Officer accordingly completed the assessment u/s 143(3) r.w.s. 144B

SEVABHAVI BRAMNAN NAGARI SAHAKARI PATSANSTHA MARYADIT RAVTALE CHIPLU,RATNAGIRI vs. INCOME TAX OFFICER, RATNAGIRI

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

ITA 2784/PUN/2025[2017-18]Status: DisposedITAT Pune17 Mar 2026AY 2017-18

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.2784/Pun/2025 Assessment Year : 2017-18 Sevabhavi Bramnan Nagari Vs. Income Tax Officer, Sahakari Patsanstha Maryadit Ward-1, Ratnagiri Ravtale Chiplu, Burumtali Chiplun, Ratnagiri – 415605, Ratnagiri, Maharashtra Pan : Aadas7630J Appellant Respondent

For Appellant: Shri Pramod S ShingteFor Respondent: Shri Dayanand Jawalikar
Section 139Section 142(1)Section 144Section 249(2)(c)Section 249(3)Section 69A

3) read with section 249(2)(c) of the Act. Therefore, condonation of delay for filing appeal is rejected and it is held

SHREE VINDHYA CAST COATERS LIMITED,JALGAON vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1, JALGAON

In the result, the appeals of assessee in ITA Nos

ITA 1121/PUN/2025[2022-23]Status: DisposedITAT Pune19 Dec 2025AY 2022-23

Bench: Ms. Astha Chandra & Shree Dr. Dipak P. Ripote

For Appellant: Shri Anand Karnani (Virtual)For Respondent: Smt. Indira R. Adakil
Section 234E

3 of FY 2020-21 dated 12-03-2021, which is neither appearing in the approved Resolution Plan nor in the NCLT order, shall stand extinguished. (iv) Bona fide delay beyond control of the New Management does not warrant applicability of 234E Subsequent to handover of the management of the company by RP on 07-12-2021, the appellant undertook

SHREE VINDHYA CAST COATERS LIMITED,JALGAON vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, JALGAON

In the result, the appeals of assessee in ITA Nos

ITA 1117/PUN/2025[2021-22]Status: DisposedITAT Pune19 Dec 2025AY 2021-22

Bench: Ms. Astha Chandra & Shree Dr. Dipak P. Ripote

For Appellant: Shri Anand Karnani (Virtual)For Respondent: Smt. Indira R. Adakil
Section 234E

3 of FY 2020-21 dated 12-03-2021, which is neither appearing in the approved Resolution Plan nor in the NCLT order, shall stand extinguished. (iv) Bona fide delay beyond control of the New Management does not warrant applicability of 234E Subsequent to handover of the management of the company by RP on 07-12-2021, the appellant undertook

SHREE VINDHYA CAST COATERS LIMITED,JALGAON vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1, JALGAON

In the result, the appeals of assessee in ITA Nos

ITA 1118/PUN/2025[2021-22]Status: DisposedITAT Pune19 Dec 2025AY 2021-22

Bench: Ms. Astha Chandra & Shree Dr. Dipak P. Ripote

For Appellant: Shri Anand Karnani (Virtual)For Respondent: Smt. Indira R. Adakil
Section 234E

3 of FY 2020-21 dated 12-03-2021, which is neither appearing in the approved Resolution Plan nor in the NCLT order, shall stand extinguished. (iv) Bona fide delay beyond control of the New Management does not warrant applicability of 234E Subsequent to handover of the management of the company by RP on 07-12-2021, the appellant undertook

SHREE VINDHYA CAST COATERS LIMITED,JALGAON vs. DEPUTY COMMISSIONER OF INCOME TAX, INCOME TAX OFFICE, B.J.MARKET

In the result, the appeals of assessee in ITA Nos

ITA 1116/PUN/2025[2020-21]Status: DisposedITAT Pune19 Dec 2025AY 2020-21

Bench: Ms. Astha Chandra & Shree Dr. Dipak P. Ripote

For Appellant: Shri Anand Karnani (Virtual)For Respondent: Smt. Indira R. Adakil
Section 234E

3 of FY 2020-21 dated 12-03-2021, which is neither appearing in the approved Resolution Plan nor in the NCLT order, shall stand extinguished. (iv) Bona fide delay beyond control of the New Management does not warrant applicability of 234E Subsequent to handover of the management of the company by RP on 07-12-2021, the appellant undertook