BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

116 results for “condonation of delay”+ Section 45(5)clear

Sorted by relevance

Mumbai564Chennai563Delhi534Kolkata323Bangalore240Ahmedabad179Hyderabad174Jaipur163Karnataka145Chandigarh134Pune116Nagpur81Indore64Lucknow63Cuttack52Amritsar47Raipur42Visakhapatnam41Rajkot40Surat40Calcutta39Patna38SC24Cochin22Telangana14Guwahati14Varanasi13Allahabad10Agra10Dehradun9Jabalpur5Panaji5Orissa4Ranchi3Jodhpur2Rajasthan2A.K. SIKRI N.V. RAMANA1Andhra Pradesh1Kerala1VIKRAMAJIT SEN SHIVA KIRTI SINGH1

Key Topics

Section 143(3)87Addition to Income60Section 234E51Section 26349Section 14845Section 12A41Section 13231Section 200A30Section 11

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)

5. Decision of the Appellate Authority on condonation of delay in filing the appeal:- As mentioned above, the appeal against the order under section 147r.w.s144r.w.s144Bdated 17-03-2023 served on 17-03-2023. This shows that the delay in filing the appeal as per the provisions of section 249(2) of the Act was 248 days. On perusal of Form

Showing 1–20 of 116 · Page 1 of 6

29
Condonation of Delay27
Penalty22
Disallowance21

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

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

5. The appellant crave to consider each of the above grounds of appeal without prejudice to each other and craves to add, alter, delete or modify all or any of the above grounds of appeal. ITA Nos.1153, 1155 & 1154/MUM/2016 23. Ground of appeal No.1 by the Revenue relates to the order of the Ld. CIT(A) allowing the claim

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

5. The appellant crave to consider each of the above grounds of appeal without prejudice to each other and craves to add, alter, delete or modify all or any of the above grounds of appeal. ITA Nos.1153, 1155 & 1154/MUM/2016 23. Ground of appeal No.1 by the Revenue relates to the order of the Ld. CIT(A) allowing the claim

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

5. The appellant crave to consider each of the above grounds of appeal without prejudice to each other and craves to add, alter, delete or modify all or any of the above grounds of appeal. ITA Nos.1153, 1155 & 1154/MUM/2016 23. Ground of appeal No.1 by the Revenue relates to the order of the Ld. CIT(A) allowing the claim

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

5. The appellant crave to consider each of the above grounds of appeal without prejudice to each other and craves to add, alter, delete or modify all or any of the above grounds of appeal. ITA Nos.1153, 1155 & 1154/MUM/2016 23. Ground of appeal No.1 by the Revenue relates to the order of the Ld. CIT(A) allowing the claim

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

5. The appellant crave to consider each of the above grounds of appeal without prejudice to each other and craves to add, alter, delete or modify all or any of the above grounds of appeal. ITA Nos.1153, 1155 & 1154/MUM/2016 23. Ground of appeal No.1 by the Revenue relates to the order of the Ld. CIT(A) allowing the claim

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

5. The appellant crave to consider each of the above grounds of appeal without prejudice to each other and craves to add, alter, delete or modify all or any of the above grounds of appeal. ITA Nos.1153, 1155 & 1154/MUM/2016 23. Ground of appeal No.1 by the Revenue relates to the order of the Ld. CIT(A) allowing the claim

MANOHAR WAMAN PANDAGALE,PUNE vs. INCOME TAX OFFICER WARD 3(3), PUNE

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

ITA 1464/PUN/2025[2015-16]Status: DisposedITAT Pune10 Nov 2025AY 2015-16

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

For Appellant: Deepa KhareFor Respondent: Richa Gulati (Virtually)
Section 133(6)Section 139Section 142(1)Section 144Section 147Section 148Section 148ASection 149Section 151ASection 45

45,000/- on account of undisclosed capital gain and (iii) Rs.75,896/- on account of interest income. 3. Aggrieved, the assessee carried the matter before the Ld. CIT(A)/NFAC. Before the Ld. CIT(A)/NFAC, the appeal was filed with a delay of 755 days. The Ld. CIT(A)/NFAC did not condone the said delay and dismissed

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), PUNE vs. M/S. BILCARE LIMITED, PUNE

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

ITA 273/PUN/2021[2016-17]Status: DisposedITAT Pune31 May 2023AY 2016-17

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपीऱ सं. / Ita No.273/Pun/2021 निर्धारण वर्ा / Assessment Year: 2016-17 Dcit, Central Circle-2(2), Vs. M/S. Bilcare Limited, Pune. 601, Icc Trade Tower, Pune- 411016. Pan : Aabcb2242F Appellant Respondent आयकर अपीऱ सं. / Ita No.334/Pun/2021 निर्धारण वर्ा / Assessment Year: 2016-17 M/S. Bilcare Limited, Vs. Dcit, Central Circle- 6Th Floor, B Wing, Icc 2(2), Pune. Trade Tower, Senapati Bapat Road, Pune- 411006. Pan : Aabcb2242F Appellant Respondent

For Appellant: Shri Kishor PhadkeFor Respondent: Shri Naveen Gupta
Section 92C

45,660 Other TNMM Method 5. Lease of PVdC Coating Machine 8,75,00,000 CUP TNMM 6. Loan Guarantee Given Nil Other Other Method Method 7. Performance Guarantee Given Nil Other Other Method Method 8. Reimbursement of expenses 1,60,81,730 CUP TNMM 9. Subscription of shares of step down 95,050 subsidiary 3. The assessee company sought

M/S. BILCARE LIMITED,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), PUNE

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

ITA 334/PUN/2021[2016-17]Status: DisposedITAT Pune31 May 2023AY 2016-17

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपीऱ सं. / Ita No.273/Pun/2021 निर्धारण वर्ा / Assessment Year: 2016-17 Dcit, Central Circle-2(2), Vs. M/S. Bilcare Limited, Pune. 601, Icc Trade Tower, Pune- 411016. Pan : Aabcb2242F Appellant Respondent आयकर अपीऱ सं. / Ita No.334/Pun/2021 निर्धारण वर्ा / Assessment Year: 2016-17 M/S. Bilcare Limited, Vs. Dcit, Central Circle- 6Th Floor, B Wing, Icc 2(2), Pune. Trade Tower, Senapati Bapat Road, Pune- 411006. Pan : Aabcb2242F Appellant Respondent

For Appellant: Shri Kishor PhadkeFor Respondent: Shri Naveen Gupta
Section 92C

45,660 Other TNMM Method 5. Lease of PVdC Coating Machine 8,75,00,000 CUP TNMM 6. Loan Guarantee Given Nil Other Other Method Method 7. Performance Guarantee Given Nil Other Other Method Method 8. Reimbursement of expenses 1,60,81,730 CUP TNMM 9. Subscription of shares of step down 95,050 subsidiary 3. The assessee company sought

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

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

ITA 764/PUN/2025[2018-19]Status: DisposedITAT Pune30 Sept 2025AY 2018-19

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.764/Pun/2025 निर्धारण वषा / Assessment Year: 2018-19 Indian Medical Association V Dcit, Pune Branch, S Exemption Circle, Pune. 992, Dr.Nitu Mandke, Ima House, Tilak Road, Pune – 411002. Pan: Aaati2653M Appellant/ Assessee Respondent / Revenue Assessee By Shri Nikhil S. Pathak Revenue By Shri Ramnath P Murkunde-Addl.Cit Date Of Hearing 16/09/2025 Date Of Pronouncement 30/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Under Section 250 Of The Income Tax Act, 1961 Dated 28.02.2025 Emanating From The Assessment Order Passed Under Section 143(3) Of The Act, Dated 22.05.2021 For A.Y.2018-19. The Assessee Has Raised The Following Grounds Of Appeal :

Section 11Section 12ASection 139(4)Section 143(1)Section 143(3)Section 250

5. Ld.AR submitted that against the order u/s.143(3), Assessee had filed appeal before the ld.CIT(A) with a delay of 567 days. Ld.AR submitted that before the ld.CIT(A), Assessee had made elaborate submissions regarding condonation of delay. In the petition for condonation of delay, Assessee had specifically submitted that on identical grounds, disallowance had been made u/s.143

KALPANA PRAKASH KALE,PUNE vs. ITO WARD 6(5), PUNE

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

ITA 1839/PUN/2024[2015-16]Status: DisposedITAT Pune11 Dec 2024AY 2015-16

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2015-16

For Appellant: Smt. Deepa KhareFor Respondent: Shri Ramnath P Murkunde
Section 142(1)Section 144Section 148Section 148ASection 149Section 151ASection 69

condoning the delay when there was sufficient cause beyond the control of the assessee. 2. Whether on facts and in circumstances of the case, the impugned reassessment proceedings are valid in law which are initiated by issue of notice u/s 148 Jurisdictional Assessing Officer in contravention of the provisions of Section 151A. 3. Whether on facts and in circumstances

SURESH DATTATRAY GURAV,BAVDHAN PUNE vs. ITO WARD 13(2), PUNE

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

ITA 2172/PUN/2024[2014-15]Status: DisposedITAT Pune31 Jan 2025AY 2014-15

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.2172/Pun/2024 िनधा"रण वष" / Assessment Year: 2014-15 Suresh Dattatray Gurav, V The Income Tax Officer, Flat No.5, Mangesh Garden, S Ward-2(3), Nashik. Bavdhan Khurd, Mulshi, Pune – 411021. Pan: Aaypg3217D Appellant/ Assessee Respondent / Revenue Assessee By Shri Harshal Nasikkar – Ar Revenue By Shri Ratnakar Shelake – Add.Jcit(Dr) Date Of Hearing 02/01/2025 Date Of Pronouncement 31/01/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] Passed Under

Section 148Section 148ASection 250

45,000/- others despite the fact that both the parcels of land form part of the same plot of land held as Kabjedaar (Person having Possession) and Vahivaatdaar (Person having right to habitate on the land)?” Submission of ld.AR: 2. Ld.Authorised Representative(ld.AR) of the Assessee submitted that Assessee is an individual. Ld.AR further submitted that Assessee was critically

MANJU MADHUSUDAN DHOOT, L/H OF LATE MADHUSUDAN DHOOT,AHMEDNAGAR vs. ITO, WARD 1, AHMEDNAGAR

In the result, both the appeals of the assessee are partly allowed

ITA 1919/PUN/2024[2007-08]Status: DisposedITAT Pune03 Dec 2024AY 2007-08

Bench: Dr.Manish Boradआयकर अपील सं. / Ita Nos.1919 & 1920/Pun/2024 "नधा"रण वष" / Assessment Years : 2007-08 & 2009-10

For Appellant: Shri Mahavir JainFor Respondent: Shri B.S.Rajpurohit
Section 144Section 250

condone the delay in filing the instant appeals and proceed for adjudication on merits. 6. I first take up the appeal for A.Y. 2007-08. Grounds of appeal raised by assessee in ITA No.1919/PUN/2024 read as under: “The following grounds are taken without prejudice to each other - On facts and in law, 1] The Ld. CIT(A) erred in holding

MANJU MADHUSUDAN DHOOT L/H OF LATE MADHUSUDAN DHOOT,AHMEDNAGAR vs. ITO WARD 1, AHMEDNAGAR

In the result, both the appeals of the assessee are partly allowed

ITA 1920/PUN/2024[2009-10]Status: DisposedITAT Pune03 Dec 2024AY 2009-10

Bench: Dr.Manish Boradआयकर अपील सं. / Ita Nos.1919 & 1920/Pun/2024 "नधा"रण वष" / Assessment Years : 2007-08 & 2009-10

For Appellant: Shri Mahavir JainFor Respondent: Shri B.S.Rajpurohit
Section 144Section 250

condone the delay in filing the instant appeals and proceed for adjudication on merits. 6. I first take up the appeal for A.Y. 2007-08. Grounds of appeal raised by assessee in ITA No.1919/PUN/2024 read as under: “The following grounds are taken without prejudice to each other - On facts and in law, 1] The Ld. CIT(A) erred in holding

M/S VINCHURKAR DIAGNOSTICS P LTD,NASHIK vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC, , GHAZIABAD

In the result, grounds of appeal of the assessee are allowed

ITA 703/PUN/2021[2013-14 (26Q Q-4)]Status: DisposedITAT Pune14 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

For Appellant: Shri Sanket JoshiFor Respondent: Shri M.G. Jasnani
Section 200ASection 234E

45,600/- 26-12-2013 18-01-2021 19-01 2021 2552 days 13/10012312 Q2 2 ITA 701 to 703/PUN/2021 Vinchurkar Diagnostics A.Y. 2013-14 (B) I.T.A. No. 702/PUN/2021 – Q3/26Q Appeal FY and Form Demand Date of order Date of receipt Date of filing Delay in No. & quarter raised u/s u/s 200A of intimation of appeal filing 200A/234E

M/S VINCHURKAR DIAGNOSTICS P LTD,NASHIK vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC, , GHAZIABAD

In the result, grounds of appeal of the assessee are allowed

ITA 701/PUN/2021[2013-14 (26Q Q-2)]Status: DisposedITAT Pune14 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

For Appellant: Shri Sanket JoshiFor Respondent: Shri M.G. Jasnani
Section 200ASection 234E

45,600/- 26-12-2013 18-01-2021 19-01 2021 2552 days 13/10012312 Q2 2 ITA 701 to 703/PUN/2021 Vinchurkar Diagnostics A.Y. 2013-14 (B) I.T.A. No. 702/PUN/2021 – Q3/26Q Appeal FY and Form Demand Date of order Date of receipt Date of filing Delay in No. & quarter raised u/s u/s 200A of intimation of appeal filing 200A/234E