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210 results for “TDS”+ Condonation of Delayclear

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Key Topics

Section 80P(2)116Section 206C102TDS93Addition to Income56Section 143(3)33Deduction33Limitation/Time-bar32Natural Justice25Section 25022Condonation of Delay

NIKITA KINGRANI, DURG,DURG vs. INCOME TAX OFFICER-TDS WARD, BHILAI, DURG

In the result, all the appeals of the assessee are dismissed in terms of our observations above

ITA 230/RPR/2023[2015-16 (Second Quarter)]Status: DisposedITAT Raipur11 Sept 2023

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 200ASection 234ESection 249(3)

TDS, Ghaziabad ITA Nos.226 to 231/RPR/2023 indefinitely for a period to be determined at the whims and fancies of the opponent?" In that decision, this Court has held that the delay of 285 days in preferring the appeal could not be condoned

NIKITA KINGRANI, DURG,DURG vs. INCOME TAX OFFICER-TDS WARD, BHILAI, DURG

In the result, all the appeals of the assessee are dismissed in terms of our observations above

Showing 1–20 of 210 · Page 1 of 11

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21
Section 80P19
Disallowance19
ITA 229/RPR/2023[2015-16 (First Quarter)]Status: DisposedITAT Raipur11 Sept 2023

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 200ASection 234ESection 249(3)

TDS, Ghaziabad ITA Nos.226 to 231/RPR/2023 indefinitely for a period to be determined at the whims and fancies of the opponent?" In that decision, this Court has held that the delay of 285 days in preferring the appeal could not be condoned

NIKITA KINGRANI, DURG,DURG vs. INCOME TAX OFFICER-TDS WARD, BHILAI, DURG

In the result, all the appeals of the assessee are dismissed in terms of our observations above

ITA 226/RPR/2023[2013-14 (Second Quarter)]Status: DisposedITAT Raipur11 Sept 2023

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 200ASection 234ESection 249(3)

TDS, Ghaziabad ITA Nos.226 to 231/RPR/2023 indefinitely for a period to be determined at the whims and fancies of the opponent?" In that decision, this Court has held that the delay of 285 days in preferring the appeal could not be condoned

NIKITA KINGRANI, DURG,DURG vs. INCOME TAX OFFICER-TDS WARD, BHILAI, DURG

In the result, all the appeals of the assessee are dismissed in terms of our observations above

ITA 228/RPR/2023[2013-14 (Fourth Quarter)]Status: DisposedITAT Raipur11 Sept 2023

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 200ASection 234ESection 249(3)

TDS, Ghaziabad ITA Nos.226 to 231/RPR/2023 indefinitely for a period to be determined at the whims and fancies of the opponent?" In that decision, this Court has held that the delay of 285 days in preferring the appeal could not be condoned

NIKITA KINGRANI, DURG,DURG vs. INCOME TAX OFFICER-TDS WARD, BHILAI, DURG

In the result, all the appeals of the assessee are dismissed in terms of our observations above

ITA 231/RPR/2023[2016-17 (First Quarter)]Status: DisposedITAT Raipur11 Sept 2023

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 200ASection 234ESection 249(3)

TDS, Ghaziabad ITA Nos.226 to 231/RPR/2023 indefinitely for a period to be determined at the whims and fancies of the opponent?" In that decision, this Court has held that the delay of 285 days in preferring the appeal could not be condoned

NIKITA KINGRANI, DURG,DURG vs. INCOME TAX OFFICER-TDS WARD, BHILAI, DURG

In the result, all the appeals of the assessee are dismissed in terms of our observations above

ITA 227/RPR/2023[2013-14 (Third Quarter)]Status: DisposedITAT Raipur11 Sept 2023

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 200ASection 234ESection 249(3)

TDS, Ghaziabad ITA Nos.226 to 231/RPR/2023 indefinitely for a period to be determined at the whims and fancies of the opponent?" In that decision, this Court has held that the delay of 285 days in preferring the appeal could not be condoned

MICKEY SHRIVASTVA,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX -3(1), RAIPUR

In the result, appeal of the assessee is allowed

ITA 122/RPR/2019[2012-13]Status: DisposedITAT Raipur12 Jul 2023AY 2012-13

Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

For Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(3)Section 194C(5)Section 253Section 40a

condonation of delay application and also admittance of his appeal by the Hon’ble court, confirms that attitude of the assessee. 10. The assessee has taken additional ground of appeal and challenged the jurisdiction and notice, with a motive to prevent the court to adjudicate the merit of the case. It is to put on records that the assessee

LALJI WAKRE, BILASPUR,BILASPUR vs. ITO-2(1), BILASPUR, BILASPUR

In the result, appeal of the assessee is dismissed

ITA 768/RPR/2025[2017-18]Status: DisposedITAT Raipur23 Feb 2026AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.768/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 Lalji Wakre Vill: Salhekota, The. Marwahi, Dist. Bilaspur (C.G.)-495 118 Pan: Acipw5906F

For Appellant: Shri Sunil Kumar Agrawal, CA &For Respondent: Dr. Priyanka Patel, Sr. DR

TDS), Raipur (C.G.), TAX Case No.17/2025, dated 24.02.2025 and (iv) Inder Singh Vs. the State of Madhya Pradesh, Civil Appeal No…………/2025, Special Leave Petition (Civil) No.6145 of 2024, dated 21st March, 2025, the said delay of 466 days involved in the appeal is condoned

MAHESWARI PANCHAYAT BALOD, BALOD vs. ITO, WARD-1(3), BHILAI, BHILAI

In the result, appeals of the assessee in ITA No

ITA 139/RPR/2026[2014-15]Status: DisposedITAT Raipur13 Mar 2026AY 2014-15

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.137, 138, 139 & 140/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14 & 2014-15 Maheshwari Panchayat Balod Rajnandgaon, Balod, Chhattisgarh-491 226 Pan: Aaaam7320E

For Appellant: None (Petition filed)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 154Section 154(7)

delay of 12 days is condoned following the ratio laid down in the judicial pronouncements viz. (i) Collector, Land Acquisition Vs. Mst. Katiji & Ors, reported in 167 ITR 471 (SC); (ii) Vidya Shankar Jaiswal Vs. ITO, Ward-2, Ambikapur, Civil Appeal Nos……………../2025 [Special Leave Petition (Civil) Nos. 26310-26311/2024, dated 31.01.2025; (iii) Jagdish Prasad Singhania Vs. Additional Commissioner

MAHESWARI PANCHAYAT BALOD,BALOD vs. ITO, WARD-1(3), BHILAI, BHILAI

In the result, appeals of the assessee in ITA No

ITA 137/RPR/2026[2013-14]Status: DisposedITAT Raipur13 Mar 2026AY 2013-14

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.137, 138, 139 & 140/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14 & 2014-15 Maheshwari Panchayat Balod Rajnandgaon, Balod, Chhattisgarh-491 226 Pan: Aaaam7320E

For Appellant: None (Petition filed)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 154Section 154(7)

delay of 12 days is condoned following the ratio laid down in the judicial pronouncements viz. (i) Collector, Land Acquisition Vs. Mst. Katiji & Ors, reported in 167 ITR 471 (SC); (ii) Vidya Shankar Jaiswal Vs. ITO, Ward-2, Ambikapur, Civil Appeal Nos……………../2025 [Special Leave Petition (Civil) Nos. 26310-26311/2024, dated 31.01.2025; (iii) Jagdish Prasad Singhania Vs. Additional Commissioner

MAHESWARI PANCHAYAT BALOD, BALOD vs. ITO, WARD-1(3), BHILAI, BHILAI

In the result, appeals of the assessee in ITA No

ITA 138/RPR/2026[2013-14]Status: DisposedITAT Raipur13 Mar 2026AY 2013-14

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.137, 138, 139 & 140/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14 & 2014-15 Maheshwari Panchayat Balod Rajnandgaon, Balod, Chhattisgarh-491 226 Pan: Aaaam7320E

For Appellant: None (Petition filed)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 154Section 154(7)

delay of 12 days is condoned following the ratio laid down in the judicial pronouncements viz. (i) Collector, Land Acquisition Vs. Mst. Katiji & Ors, reported in 167 ITR 471 (SC); (ii) Vidya Shankar Jaiswal Vs. ITO, Ward-2, Ambikapur, Civil Appeal Nos……………../2025 [Special Leave Petition (Civil) Nos. 26310-26311/2024, dated 31.01.2025; (iii) Jagdish Prasad Singhania Vs. Additional Commissioner

MAHESWARI PANCHAYAT BALOD,BALOD vs. ITO, WARD-1(3), BHILAI, BHILAI

In the result, appeals of the assessee in ITA No

ITA 140/RPR/2026[2014-15]Status: DisposedITAT Raipur13 Mar 2026AY 2014-15

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.137, 138, 139 & 140/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14 & 2014-15 Maheshwari Panchayat Balod Rajnandgaon, Balod, Chhattisgarh-491 226 Pan: Aaaam7320E

For Appellant: None (Petition filed)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 154Section 154(7)

delay of 12 days is condoned following the ratio laid down in the judicial pronouncements viz. (i) Collector, Land Acquisition Vs. Mst. Katiji & Ors, reported in 167 ITR 471 (SC); (ii) Vidya Shankar Jaiswal Vs. ITO, Ward-2, Ambikapur, Civil Appeal Nos……………../2025 [Special Leave Petition (Civil) Nos. 26310-26311/2024, dated 31.01.2025; (iii) Jagdish Prasad Singhania Vs. Additional Commissioner

STATE RESOURCE CENTRE, RAIPUR,RAIPUR vs. ITO- WARD 1(2), RAIPUR, RAIPUR

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

ITA 752/RPR/2025[2014-15]Status: HeardITAT Raipur07 Jan 2026AY 2014-15

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.752 & 753/Rpr/2025 "नधा"रण वष" /Assessment Years : 2014-15 & 2015-16 State Resource Centre Deshbandhu Complex, Ramsagar Para, Raipur-492 001 Pan: Aadas0287K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(2), Raipur (C.G) ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 250Section 5

condoning the delay involved in filing of the appeal. Also, the Hon’ble High Court of Chhattisgarh in the case of Jagdish Prasad Singhania Vs. Additional Commissioner of Income Tax (TDS

STATE RESOURCE CENTRE, RAIPUR,RAIPUR vs. ITO, WARD-1(2), RAIPUR, RAIPUR

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

ITA 753/RPR/2025[2015-16]Status: HeardITAT Raipur07 Jan 2026AY 2015-16

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.752 & 753/Rpr/2025 "नधा"रण वष" /Assessment Years : 2014-15 & 2015-16 State Resource Centre Deshbandhu Complex, Ramsagar Para, Raipur-492 001 Pan: Aadas0287K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(2), Raipur (C.G) ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 250Section 5

condoning the delay involved in filing of the appeal. Also, the Hon’ble High Court of Chhattisgarh in the case of Jagdish Prasad Singhania Vs. Additional Commissioner of Income Tax (TDS

SANDEEP KAUR GILL, RAIPUR,RAIPUR vs. INCOME TAX OFFICER. WARD 3(1), RAIPUR, RAIPUR

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

ITA 236/RPR/2025[2014-15]Status: DisposedITAT Raipur31 Jul 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.236/Rpr/2025 "नधा"रण वष" /Assessment Year : 2014-15 Sandeep Kaur Gill 26/102, Shukla Colony, Ravi Shankar, Shukla Ward, Raipur (C.G.)-492 001 Pan: Adcpg7812K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-3(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: NoneFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 250Section 5

condoning the delay involved in filing of the appeal. Also, the Hon’ble High Court of Chhattisgarh in the case of Jagdish Prasad Singhania Vs. Additional Commissioner of Income Tax (TDS

RAJKUMAR THADWANI, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-4(4), RAIPUR, RAIPUR

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

ITA 257/RPR/2025[2017-18]Status: DisposedITAT Raipur06 Jun 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.257/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 Rajkumar Thadwani 1-Raju Krishi Kendra, Amardeep Talkies Road, Banstal, Raipur (C.G.)-492 001 Pan: Adbpt0267A .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer Ward-4(4), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Moolchand Jain, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 5

condoning the delay involved in filing of the appeal. Also, the Hon’ble High Court of Chhattisgarh in the case of Jagdish Prasad Singhania Vs. Additional Commissioner of Income Tax (TDS

LATE SHANTI MOHTA,RAIPUR vs. INCOME TAX OFFICER WARD 2(1), RAIPUR, RAIPUR

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

ITA 71/RPR/2025[2017-18]Status: DisposedITAT Raipur16 Apr 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.71/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 Late Shanti Mohta 15/391, Jawahar Nagar, Ravigram S.O Chhattisgarh- 492 001 Pan: Aldpm6184F .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-2(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Mahendra Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 5

condoning the delay involved in filing of the appeal. Also, the Hon’ble High Court of Chhattisgarh in the case of Jagdish Prasad Singhania Vs. Additional Commissioner of Income Tax (TDS

VINAY PRATAP SINGH, DANTEWADA,DANTEWADA vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR , RAIPUR

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

ITA 398/RPR/2025[2014-15]Status: DisposedITAT Raipur04 Aug 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.398/Rpr/2025 "नधा"रण वष" /Assessment Year : 2014-15 Vinay Pratap Singh Ward No.14, Rest House Road, Post & District: Dantewada-494 449 (C.G.) Pan: Ajnps3734P .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.)

For Appellant: Shri Yogesh Sethia, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 5

condoning the delay involved in filing of the appeal. Also, the Hon’ble High Court of Chhattisgarh in the case of Jagdish Prasad Singhania Vs. Additional Commissioner of Income Tax (TDS

BINOD KUMAR AGRAWAL, RAIPUR,RAIPUR vs. ITO-1(1), RAIPUR ERSTW. ITO-2(1), RAIPUR, RAIPUR

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

ITA 587/RPR/2025[2011-12]Status: DisposedITAT Raipur08 Dec 2025AY 2011-12

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.587/Rpr/2025 "नधा"रण वष" /Assessment Year : 2011-12 Binod Kumar Agrawal H-401 Maruti Lifestyle, Kota Road, Mohaba Bazar, Raipur (C.G.) Pan: Aefpa4168Q

For Appellant: Shri R.B Doshi, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 5

condoning the delay involved in filing of the appeal. Also, the Hon’ble High Court of Chhattisgarh in the case of Jagdish Prasad Singhania Vs. Additional Commissioner of Income Tax (TDS

SANJEEV KUMAR BHOTHRA, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-1(1), RAIPUR, RAIPUR

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

ITA 96/RPR/2025[2015-16]Status: DisposedITAT Raipur07 May 2025AY 2015-16

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.96/Rpr/2025 "नधा"रण वष" /Assessment Year : 2015-16 Sanjeev Kumar Bothra C/O. Bluescope Mineral Co. Lg-1, Lal Ganga Shopping Mall, Near Shastri Chouk, Raipur (C.G.)-492 001 (C.G.) Pan: Adepb0219R .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: None (Adjournment Petition)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 5

condoning the delay involved in filing of the appeal. Also, the Hon’ble High Court of Chhattisgarh in the case of Jagdish Prasad Singhania Vs. Additional Commissioner of Income Tax (TDS