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75 results for “condonation of delay”+ Section 10(37)clear

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Key Topics

Section 206C114Section 143(3)49TDS38Addition to Income32Section 26331Section 80P(2)21Section 6815Limitation/Time-bar14Section 250

SHRI OM PARSHAVNATH DEVELOPERS PVT. LTD.,, DURG,DURG vs. ACIT-1(1), BHILAI, DURG

In the result, appeal filed by the assessee company is allowed for statistical purposes in terms of the aforesaid observations

ITA 23/RPR/2025[2015-16]Status: DisposedITAT Raipur19 Feb 2025AY 2015-16

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 23/Rpr/2025 "नधा"रण वष" / Assessment Year : 2015-16 Shri Om Parshvanath Developers Private Limited Nadi Road, Ganjpara, Durg (C.G)-491 001 Pan: Aamcs7665N

For Appellant: Shri R.B Doshi, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 127Section 143(2)Section 143(3)

37 taxmann.com 137 is significant which is in favour of the revenue holding that by adopting a liberal view in condoning delay is one of the guiding principles in the realm of belated appeals, but liberal approach cannot be equated with a license to file appeals at will-disregarding the time-limits fixed by the Statutes; The behavior

Showing 1–20 of 75 · Page 1 of 4

12
Section 143(2)11
Deduction11
Section 143(1)9

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 4(1), RAIPUR vs. MESERSS CHHATTISGARH STATEELECTRICITY BOARD, RAIPUR

ITA 31/RPR/2020[2006-07]Status: DisposedITAT Raipur25 Sept 2023AY 2006-07

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.31/Rpr/2020 "नधा"रण वष" / Assessment Year : 2006-07 The Deputy Commissioner Of Income Tax, Circle-4(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Chhattisgarh State Electricity Board (Through Chhattisgarh State Power Holding Company Limited) Dangania Raipur Pan : Aabcc7876Q ……""यथ" / Respondent

For Appellant: S/shri Praveen Khandelwal & PraveenFor Respondent: Dr. Simran Bhullar, CIT-DR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 80I

condoned. 23. Admittedly, the appeal filed by the Revenue involves a delay of 3966 days, which, as stated by the Ld. A.R and, rightly so, is an inordinate delay. 29 DCIT, Circle-4(1), Raipur Vs. M/s. Chhattisgarh State Electricity Board Considering that the Revenue had delayed filing the present appeal before us, i.e., filed the appeal after the lapse

DEPUTY DIRECTOR (MIN & ADMIN), JAGDALPUR,BASTAR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

ITA 161/RPR/2023[2016-17]Status: DisposedITAT Raipur21 Jul 2023AY 2016-17

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

delay therein involved has certain justifiable reasons as demonstrated by the aforementioned assesses, which do not smack of any malafide intention or lackadaisical approach on their part, therefore, we deem it fit to condone the same without imposing any cost. Once again, as a word of caution, we may herein observe that the officers/staff members in the times to come

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

ITA 124/RPR/2023[2017-18]Status: DisposedITAT Raipur21 Jul 2023AY 2017-18

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

delay therein involved has certain justifiable reasons as demonstrated by the aforementioned assesses, which do not smack of any malafide intention or lackadaisical approach on their part, therefore, we deem it fit to condone the same without imposing any cost. Once again, as a word of caution, we may herein observe that the officers/staff members in the times to come

DISTRICT MINING OFFICER, BEMETARA,BEMETARA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

ITA 14/RPR/2023[2019-20]Status: DisposedITAT Raipur21 Jul 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

delay therein involved has certain justifiable reasons as demonstrated by the aforementioned assesses, which do not smack of any malafide intention or lackadaisical approach on their part, therefore, we deem it fit to condone the same without imposing any cost. Once again, as a word of caution, we may herein observe that the officers/staff members in the times to come

DEPUTY DIRECTOR (MIN & ADMIN), JAGDALPUR,BASTAR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

ITA 158/RPR/2023[2013-14]Status: DisposedITAT Raipur21 Jul 2023AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

delay therein involved has certain justifiable reasons as demonstrated by the aforementioned assesses, which do not smack of any malafide intention or lackadaisical approach on their part, therefore, we deem it fit to condone the same without imposing any cost. Once again, as a word of caution, we may herein observe that the officers/staff members in the times to come

DISTRICT MINING OFFICER, BEMETARA,BEMETARA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

ITA 10/RPR/2023[2015-16]Status: DisposedITAT Raipur21 Jul 2023AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

delay therein involved has certain justifiable reasons as demonstrated by the aforementioned assesses, which do not smack of any malafide intention or lackadaisical approach on their part, therefore, we deem it fit to condone the same without imposing any cost. Once again, as a word of caution, we may herein observe that the officers/staff members in the times to come

DISTRICT MINING OFFICER, BIJAPUR,BIJAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

ITA 245/RPR/2022[2019-20]Status: DisposedITAT Raipur21 Jul 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

delay therein involved has certain justifiable reasons as demonstrated by the aforementioned assesses, which do not smack of any malafide intention or lackadaisical approach on their part, therefore, we deem it fit to condone the same without imposing any cost. Once again, as a word of caution, we may herein observe that the officers/staff members in the times to come

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

ITA 122/RPR/2023[2015-16]Status: DisposedITAT Raipur21 Jul 2023AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

delay therein involved has certain justifiable reasons as demonstrated by the aforementioned assesses, which do not smack of any malafide intention or lackadaisical approach on their part, therefore, we deem it fit to condone the same without imposing any cost. Once again, as a word of caution, we may herein observe that the officers/staff members in the times to come

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

ITA 123/RPR/2023[2016-17]Status: DisposedITAT Raipur21 Jul 2023AY 2016-17

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

delay therein involved has certain justifiable reasons as demonstrated by the aforementioned assesses, which do not smack of any malafide intention or lackadaisical approach on their part, therefore, we deem it fit to condone the same without imposing any cost. Once again, as a word of caution, we may herein observe that the officers/staff members in the times to come

DISTRICT MINING OFFICER, BEMETARA,BEMETARA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

ITA 13/RPR/2023[2018-19]Status: DisposedITAT Raipur21 Jul 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

delay therein involved has certain justifiable reasons as demonstrated by the aforementioned assesses, which do not smack of any malafide intention or lackadaisical approach on their part, therefore, we deem it fit to condone the same without imposing any cost. Once again, as a word of caution, we may herein observe that the officers/staff members in the times to come

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

ITA 126/RPR/2023[2019-20]Status: DisposedITAT Raipur21 Jul 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

delay therein involved has certain justifiable reasons as demonstrated by the aforementioned assesses, which do not smack of any malafide intention or lackadaisical approach on their part, therefore, we deem it fit to condone the same without imposing any cost. Once again, as a word of caution, we may herein observe that the officers/staff members in the times to come

DISTRICT MINING OFFICER, BEMETARA,BEMETARA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

ITA 12/RPR/2023[2017-18]Status: DisposedITAT Raipur21 Jul 2023AY 2017-18

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

delay therein involved has certain justifiable reasons as demonstrated by the aforementioned assesses, which do not smack of any malafide intention or lackadaisical approach on their part, therefore, we deem it fit to condone the same without imposing any cost. Once again, as a word of caution, we may herein observe that the officers/staff members in the times to come

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

ITA 120/RPR/2023[2013-14]Status: DisposedITAT Raipur21 Jul 2023AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

delay therein involved has certain justifiable reasons as demonstrated by the aforementioned assesses, which do not smack of any malafide intention or lackadaisical approach on their part, therefore, we deem it fit to condone the same without imposing any cost. Once again, as a word of caution, we may herein observe that the officers/staff members in the times to come

DEPUTY DIRECTOR (MIN & ADMIN), JAGDALPUR,BASTAR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

ITA 159/RPR/2023[2014-15]Status: DisposedITAT Raipur21 Jul 2023AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

delay therein involved has certain justifiable reasons as demonstrated by the aforementioned assesses, which do not smack of any malafide intention or lackadaisical approach on their part, therefore, we deem it fit to condone the same without imposing any cost. Once again, as a word of caution, we may herein observe that the officers/staff members in the times to come

DISTRICT MINING OFFICER, BEMETARA,BEMETARA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

ITA 11/RPR/2023[2016-17]Status: DisposedITAT Raipur21 Jul 2023AY 2016-17

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

delay therein involved has certain justifiable reasons as demonstrated by the aforementioned assesses, which do not smack of any malafide intention or lackadaisical approach on their part, therefore, we deem it fit to condone the same without imposing any cost. Once again, as a word of caution, we may herein observe that the officers/staff members in the times to come

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

ITA 125/RPR/2023[2018-19]Status: DisposedITAT Raipur21 Jul 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

delay therein involved has certain justifiable reasons as demonstrated by the aforementioned assesses, which do not smack of any malafide intention or lackadaisical approach on their part, therefore, we deem it fit to condone the same without imposing any cost. Once again, as a word of caution, we may herein observe that the officers/staff members in the times to come

DEPUTY DIRECTOR (MIN & ADMIN), JAGDALPUR,BASTAR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

ITA 160/RPR/2023[2015-16]Status: DisposedITAT Raipur21 Jul 2023AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

delay therein involved has certain justifiable reasons as demonstrated by the aforementioned assesses, which do not smack of any malafide intention or lackadaisical approach on their part, therefore, we deem it fit to condone the same without imposing any cost. Once again, as a word of caution, we may herein observe that the officers/staff members in the times to come

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

ITA 121/RPR/2023[2014-15]Status: DisposedITAT Raipur21 Jul 2023AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

delay therein involved has certain justifiable reasons as demonstrated by the aforementioned assesses, which do not smack of any malafide intention or lackadaisical approach on their part, therefore, we deem it fit to condone the same without imposing any cost. Once again, as a word of caution, we may herein observe that the officers/staff members in the times to come

DEPUTY DIRECTOR (MIN & ADMIN), JAGDALPUR,BASTAR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

ITA 162/RPR/2023[2017-18]Status: DisposedITAT Raipur21 Jul 2023AY 2017-18

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 206C

delay therein involved has certain justifiable reasons as demonstrated by the aforementioned assesses, which do not smack of any malafide intention or lackadaisical approach on their part, therefore, we deem it fit to condone the same without imposing any cost. Once again, as a word of caution, we may herein observe that the officers/staff members in the times to come