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18 results for “condonation of delay”+ Section 272A(2)(k)clear

Sorted by relevance

Chennai26Pune18Cuttack16Cochin11Panaji10Lucknow8Bangalore6Chandigarh5Jaipur5Rajkot5Ahmedabad3Delhi3Hyderabad3Visakhapatnam3Surat2Kolkata1Jodhpur1Mumbai1

Key Topics

Section 12A42Section 10(20)24Section 1124Section 270A23Section 14820Section 119(2)(b)18Section 15418Section 272A18Exemption12

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

K Meenatchi Sundaram Department by : S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda (Virtual) Date of hearing : 29-07-2025 Date of pronouncement : 30-09-2025 O R D E R PER R.K. PANDA, V.P: The above appeals filed by the Revenue and the assessee are cross appeals and are directed against the separate orders dated

Addition to Income12
TDS11
Condonation of Delay7

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

K Meenatchi Sundaram Department by : S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda (Virtual) Date of hearing : 29-07-2025 Date of pronouncement : 30-09-2025 O R D E R PER R.K. PANDA, V.P: The above appeals filed by the Revenue and the assessee are cross appeals and are directed against the separate orders dated

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

K Meenatchi Sundaram Department by : S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda (Virtual) Date of hearing : 29-07-2025 Date of pronouncement : 30-09-2025 O R D E R PER R.K. PANDA, V.P: The above appeals filed by the Revenue and the assessee are cross appeals and are directed against the separate orders dated

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

K Meenatchi Sundaram Department by : S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda (Virtual) Date of hearing : 29-07-2025 Date of pronouncement : 30-09-2025 O R D E R PER R.K. PANDA, V.P: The above appeals filed by the Revenue and the assessee are cross appeals and are directed against the separate orders dated

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

K Meenatchi Sundaram Department by : S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda (Virtual) Date of hearing : 29-07-2025 Date of pronouncement : 30-09-2025 O R D E R PER R.K. PANDA, V.P: The above appeals filed by the Revenue and the assessee are cross appeals and are directed against the separate orders dated

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

K Meenatchi Sundaram Department by : S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda (Virtual) Date of hearing : 29-07-2025 Date of pronouncement : 30-09-2025 O R D E R PER R.K. PANDA, V.P: The above appeals filed by the Revenue and the assessee are cross appeals and are directed against the separate orders dated

ANAND BHALCHANDRA KULKARNI,NAVI MUMBAI vs. PRICIPAL COMMISSIONER OF INCOME TAX, PUNE-1, PUNE

In the result, all the appeals of the assessee are rejected as unadmitted being non-maintainable

ITA 1352/PUN/2023[2017-18]Status: DisposedITAT Pune28 Feb 2024AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Ss Viswanethra Ravi () Ita Nos. 1352 To 1357/Pun/2023 Assessment Year: 2017-18 To 2022-23 Anand Bhalchandra Kulkarni, Pr. Cit, Pune-1, G/701 Tulip Afnhb Camp Pmt Building, Swargate, Jalvvayu Vishar Phase-1, Plot-20, Vs. Pune-411037. Sec 20, Kharghar-410210. Pan No. Aanpk 7550 Q Appellant Respondent

For Appellant: Mr. Lokesh K Gandhi (ThroughFor Respondent: Mr. Mirtyunjay Barnwal (Through
Section 115VSection 119Section 119(2)(b)Section 12ASection 132Section 132ASection 143Section 147Section 153ASection 153C

K Gandhi (Through Virtual) Revenue by : Mr. Mirtyunjay Barnwal (Through Virtual) Date of Hearing : 09/02/2024 Date of pronouncement : 28/02/2024 ORDER PER BENCH These appeals by the assessee are directed against a common order dated 10.10.2023 passed by the Ld. Pr. Commissioner of Income-tax, Pune-1 [in short ‘the PCIT’] for assessment years 2017- 18 to 2022-23. 2

ANAND BHALCHANDRA KULKARNI,NAVI MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, PUNE-1, PUNE

In the result, all the appeals of the assessee are rejected as unadmitted being non-maintainable

ITA 1353/PUN/2023[2018-19]Status: DisposedITAT Pune28 Feb 2024AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Ss Viswanethra Ravi () Ita Nos. 1352 To 1357/Pun/2023 Assessment Year: 2017-18 To 2022-23 Anand Bhalchandra Kulkarni, Pr. Cit, Pune-1, G/701 Tulip Afnhb Camp Pmt Building, Swargate, Jalvvayu Vishar Phase-1, Plot-20, Vs. Pune-411037. Sec 20, Kharghar-410210. Pan No. Aanpk 7550 Q Appellant Respondent

For Appellant: Mr. Lokesh K Gandhi (ThroughFor Respondent: Mr. Mirtyunjay Barnwal (Through
Section 115VSection 119Section 119(2)(b)Section 12ASection 132Section 132ASection 143Section 147Section 153ASection 153C

K Gandhi (Through Virtual) Revenue by : Mr. Mirtyunjay Barnwal (Through Virtual) Date of Hearing : 09/02/2024 Date of pronouncement : 28/02/2024 ORDER PER BENCH These appeals by the assessee are directed against a common order dated 10.10.2023 passed by the Ld. Pr. Commissioner of Income-tax, Pune-1 [in short ‘the PCIT’] for assessment years 2017- 18 to 2022-23. 2

ANAND BHALCHANDRA KULKARNI,NAVI MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, PUNE-1, PUNE

In the result, all the appeals of the assessee are rejected as unadmitted being non-maintainable

ITA 1354/PUN/2023[2019-20]Status: DisposedITAT Pune28 Feb 2024AY 2019-20

Bench: Shri Om Prakash Kant () & Shri Ss Viswanethra Ravi () Ita Nos. 1352 To 1357/Pun/2023 Assessment Year: 2017-18 To 2022-23 Anand Bhalchandra Kulkarni, Pr. Cit, Pune-1, G/701 Tulip Afnhb Camp Pmt Building, Swargate, Jalvvayu Vishar Phase-1, Plot-20, Vs. Pune-411037. Sec 20, Kharghar-410210. Pan No. Aanpk 7550 Q Appellant Respondent

For Appellant: Mr. Lokesh K Gandhi (ThroughFor Respondent: Mr. Mirtyunjay Barnwal (Through
Section 115VSection 119Section 119(2)(b)Section 12ASection 132Section 132ASection 143Section 147Section 153ASection 153C

K Gandhi (Through Virtual) Revenue by : Mr. Mirtyunjay Barnwal (Through Virtual) Date of Hearing : 09/02/2024 Date of pronouncement : 28/02/2024 ORDER PER BENCH These appeals by the assessee are directed against a common order dated 10.10.2023 passed by the Ld. Pr. Commissioner of Income-tax, Pune-1 [in short ‘the PCIT’] for assessment years 2017- 18 to 2022-23. 2

ANAND BHALCHANDRA KULKARNI,NAVI MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, PUNE-1,, PUNE

In the result, all the appeals of the assessee are rejected as unadmitted being non-maintainable

ITA 1355/PUN/2023[2020-21]Status: DisposedITAT Pune28 Feb 2024AY 2020-21

Bench: Shri Om Prakash Kant () & Shri Ss Viswanethra Ravi () Ita Nos. 1352 To 1357/Pun/2023 Assessment Year: 2017-18 To 2022-23 Anand Bhalchandra Kulkarni, Pr. Cit, Pune-1, G/701 Tulip Afnhb Camp Pmt Building, Swargate, Jalvvayu Vishar Phase-1, Plot-20, Vs. Pune-411037. Sec 20, Kharghar-410210. Pan No. Aanpk 7550 Q Appellant Respondent

For Appellant: Mr. Lokesh K Gandhi (ThroughFor Respondent: Mr. Mirtyunjay Barnwal (Through
Section 115VSection 119Section 119(2)(b)Section 12ASection 132Section 132ASection 143Section 147Section 153ASection 153C

K Gandhi (Through Virtual) Revenue by : Mr. Mirtyunjay Barnwal (Through Virtual) Date of Hearing : 09/02/2024 Date of pronouncement : 28/02/2024 ORDER PER BENCH These appeals by the assessee are directed against a common order dated 10.10.2023 passed by the Ld. Pr. Commissioner of Income-tax, Pune-1 [in short ‘the PCIT’] for assessment years 2017- 18 to 2022-23. 2

ANAND BHALCHANDRA KULKARNI,NAVI MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, PUNE-1, PUNE

In the result, all the appeals of the assessee are rejected as unadmitted being non-maintainable

ITA 1356/PUN/2023[2021-22]Status: DisposedITAT Pune28 Feb 2024AY 2021-22

Bench: Shri Om Prakash Kant () & Shri Ss Viswanethra Ravi () Ita Nos. 1352 To 1357/Pun/2023 Assessment Year: 2017-18 To 2022-23 Anand Bhalchandra Kulkarni, Pr. Cit, Pune-1, G/701 Tulip Afnhb Camp Pmt Building, Swargate, Jalvvayu Vishar Phase-1, Plot-20, Vs. Pune-411037. Sec 20, Kharghar-410210. Pan No. Aanpk 7550 Q Appellant Respondent

For Appellant: Mr. Lokesh K Gandhi (ThroughFor Respondent: Mr. Mirtyunjay Barnwal (Through
Section 115VSection 119Section 119(2)(b)Section 12ASection 132Section 132ASection 143Section 147Section 153ASection 153C

K Gandhi (Through Virtual) Revenue by : Mr. Mirtyunjay Barnwal (Through Virtual) Date of Hearing : 09/02/2024 Date of pronouncement : 28/02/2024 ORDER PER BENCH These appeals by the assessee are directed against a common order dated 10.10.2023 passed by the Ld. Pr. Commissioner of Income-tax, Pune-1 [in short ‘the PCIT’] for assessment years 2017- 18 to 2022-23. 2

ANAND BHALCHANDRA KULKARNI,NAVI MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, PUNE-1, PUNE

In the result, all the appeals of the assessee are rejected as unadmitted being non-maintainable

ITA 1357/PUN/2023[2022-23]Status: DisposedITAT Pune28 Feb 2024AY 2022-23

Bench: Shri Om Prakash Kant () & Shri Ss Viswanethra Ravi () Ita Nos. 1352 To 1357/Pun/2023 Assessment Year: 2017-18 To 2022-23 Anand Bhalchandra Kulkarni, Pr. Cit, Pune-1, G/701 Tulip Afnhb Camp Pmt Building, Swargate, Jalvvayu Vishar Phase-1, Plot-20, Vs. Pune-411037. Sec 20, Kharghar-410210. Pan No. Aanpk 7550 Q Appellant Respondent

For Appellant: Mr. Lokesh K Gandhi (ThroughFor Respondent: Mr. Mirtyunjay Barnwal (Through
Section 115VSection 119Section 119(2)(b)Section 12ASection 132Section 132ASection 143Section 147Section 153ASection 153C

K Gandhi (Through Virtual) Revenue by : Mr. Mirtyunjay Barnwal (Through Virtual) Date of Hearing : 09/02/2024 Date of pronouncement : 28/02/2024 ORDER PER BENCH These appeals by the assessee are directed against a common order dated 10.10.2023 passed by the Ld. Pr. Commissioner of Income-tax, Pune-1 [in short ‘the PCIT’] for assessment years 2017- 18 to 2022-23. 2

ADESH TULSHIRAM MHATRE,DISTRICT RAIGAD vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT

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

ITA 2385/PUN/2024[2020-21]Status: DisposedITAT Pune22 Apr 2025AY 2020-21

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2020-21

For Appellant: Shri Suresh Kumar GundherFor Respondent: Shri Ramnath P Murkunde
Section 143(2)Section 144Section 206CSection 234ASection 270ASection 69Section 69C

K. PANDA, VP : This appeal filed by the assessee is directed against the ex-parte order dated 18.09.2024 of the Ld. CIT(A) / NFAC, Delhi relating to assessment year 2020-21. 2. Facts of the case, in brief, are that the assessee is an individual and has filed his return of income on 20.03.2021 declaring total income of Rs.18

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

K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.2469 to 2473/PUN/2025 Assessment year : 2018-19 Dhiraj Giridhar Maske ITO, Ward – 1, Latur Babhalgaon At Post Babhalgaon, Vs. Latur – 413531 PAN: CZMPM5095G (Appellant) (Respondent) Assessee by : Shri Bhuvanesh Kankani Department by : Shri Rajesh Gawali, Addl.CIT Date of hearing : 08-12-2025 Date of pronouncement

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

K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.2469 to 2473/PUN/2025 Assessment year : 2018-19 Dhiraj Giridhar Maske ITO, Ward – 1, Latur Babhalgaon At Post Babhalgaon, Vs. Latur – 413531 PAN: CZMPM5095G (Appellant) (Respondent) Assessee by : Shri Bhuvanesh Kankani Department by : Shri Rajesh Gawali, Addl.CIT Date of hearing : 08-12-2025 Date of pronouncement

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

K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.2469 to 2473/PUN/2025 Assessment year : 2018-19 Dhiraj Giridhar Maske ITO, Ward – 1, Latur Babhalgaon At Post Babhalgaon, Vs. Latur – 413531 PAN: CZMPM5095G (Appellant) (Respondent) Assessee by : Shri Bhuvanesh Kankani Department by : Shri Rajesh Gawali, Addl.CIT Date of hearing : 08-12-2025 Date of pronouncement

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

K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.2469 to 2473/PUN/2025 Assessment year : 2018-19 Dhiraj Giridhar Maske ITO, Ward – 1, Latur Babhalgaon At Post Babhalgaon, Vs. Latur – 413531 PAN: CZMPM5095G (Appellant) (Respondent) Assessee by : Shri Bhuvanesh Kankani Department by : Shri Rajesh Gawali, Addl.CIT Date of hearing : 08-12-2025 Date of pronouncement

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

K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.2469 to 2473/PUN/2025 Assessment year : 2018-19 Dhiraj Giridhar Maske ITO, Ward – 1, Latur Babhalgaon At Post Babhalgaon, Vs. Latur – 413531 PAN: CZMPM5095G (Appellant) (Respondent) Assessee by : Shri Bhuvanesh Kankani Department by : Shri Rajesh Gawali, Addl.CIT Date of hearing : 08-12-2025 Date of pronouncement