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6 results for “condonation of delay”+ Section 115(3)clear

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Key Topics

Section 26310Section 143(1)3Section 43B3Section 363Section 143(3)3Section 1473Disallowance3Limitation/Time-bar3Natural Justice

ARUNA TIWARI,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, RAIPUR, RAIPUR

ITA 90/RPR/2022[2015-16]Status: DisposedITAT Raipur18 Jul 2023AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 90/Rpr/2022 "नधा"रण वष" / Assessment Year : 2015-16 Smt. Aruna Tiwari 762, Sundar Nagar, Raipur (C.G.)-492 001 Pan: Adbpt4977B .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax-1, Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Nikhilesh Begani, CAFor Respondent: Shri V.K Singh, CIT-DR
Section 142(1)Section 143(3)Section 263

delay is found to be covered by the order of the Hon’ble Supreme Court of India in Suo Moto Writ Petition (Civil) No.3 of 2020 dated 23.03.2020, which was thereafter modified vide further order(s) dated 08.03.2021, 27.04.2021, 23.09.2021 and 10.01.2022, as per which for the purpose of limitation the period from 15.03.2020 to 28.02.2022 was to be excluded

SURESH KUMAR AGRAWAL,BILASPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE -2(1), BILASPU, BILASPUR

2

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

ITA 370/RPR/2025[2012-2013]Status: DisposedITAT Raipur18 Sept 2025AY 2012-2013

Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No. 370/Rpr/2025 "नधा"रण वष" / Assessment Year : 2012-13 Suresh Kumar Agrawal Contractor Main Road, Post-Lormi, Bilaspur (C.G.)-495 115 Pan: Adlpa9083B

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

115 PAN: ADLPA9083B ........अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Circle-2(1), Raipur (C.G.) ……""यथ" / Respondent Assessee by : None Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 17.09.2025 घोषणा क" तार"ख / Date of Pronouncement : 18.09.2025 2 Suresh Kumar Agrawal Vs. ACIT, Circle-2(1), Bilaspur आदेश / ORDER PER G.D.PADMAHSHALI

KUNJ BIHARI DAWA DUKAN, AMBIKAPUR,SURGUJA vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RAIPUR-1, RAIPUR

In the result, appeal filed by the assessee is dismissed

ITA 122/RPR/2022[2015-16]Status: DisposedITAT Raipur18 Sept 2023AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita No.122/Rpr/2022 िनधा"रण वष" /Assessment Year: 2015-16 V. Kunj Bihari Dawa Dukan Pcit Opp. Govt. Distt. Hospital, Raipur - 1 Bilaspur Road Ambikapur, Surguju Chhattisgarh – 497 001

For Respondent: Smt. Ila M. Parmar, CIT-D.R
Section 143(3)Section 147Section 148Section 263

delay. It was explained that out of 409 days 388 days were covered by the relief in limitation granted by Hon’ble Supreme Court in the wake of the pandemic COVID, regarding remaining 21 days, it was the submission of Learned AR that the Counsel of the assessee, Mr. Vijay Jaiswal was unwell during those days thus the appeal couldn

GANESHAN PURUSHOTHAMAN ACHARI,BHILAI, DURG vs. INCOME TAX OFFICER-1(4), BHILAI, DURG

In the result, appeal of the assessee in ITA No

ITA 146/RPR/2022[2017-18]Status: DisposedITAT Raipur27 Mar 2023AY 2017-18

Bench: Shri Ravish Soodआयकर अपील सं./ Ita Nos. 146 To 148/Rpr/2022 "नधा"रण वष" / Assessment Year : 2017-18 To 2019-20 Ganeshan Puroshothaman Achari 116, Friends Arcade, Shastri Nagar, G.E. Road, Supela, Bhilai (C.G.) Pan : Achpa6510E .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax Cpc, Bengaluru. ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(1)Section 36Section 43B

condone the delay of 11 days involved in filing of the captioned appeals. 6. Succinctly stated, the assessee who is engaged in the business of trading and installation of air conditioners had e-filed his return of income for A.Y.2017-18 on 30.10.2017, declaring an income of Rs.11,18,100/-. The return of income filed by the assessee was processed

GANESHAN PURUSHOTHAMAN ACHARI,BHILAI, DURG vs. INCOME TAX OFFICER-1(4), BHILAI, DURG

In the result, appeal of the assessee in ITA No

ITA 147/RPR/2022[2018-19]Status: DisposedITAT Raipur27 Mar 2023AY 2018-19

Bench: Shri Ravish Soodआयकर अपील सं./ Ita Nos. 146 To 148/Rpr/2022 "नधा"रण वष" / Assessment Year : 2017-18 To 2019-20 Ganeshan Puroshothaman Achari 116, Friends Arcade, Shastri Nagar, G.E. Road, Supela, Bhilai (C.G.) Pan : Achpa6510E .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax Cpc, Bengaluru. ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(1)Section 36Section 43B

condone the delay of 11 days involved in filing of the captioned appeals. 6. Succinctly stated, the assessee who is engaged in the business of trading and installation of air conditioners had e-filed his return of income for A.Y.2017-18 on 30.10.2017, declaring an income of Rs.11,18,100/-. The return of income filed by the assessee was processed

GANESHAN PURUSHOTHAMAN ACHARI,BHILAI, DURG vs. INCOME TAX OFFICER-1(4), BHILAI, DURG

In the result, appeal of the assessee in ITA No

ITA 148/RPR/2022[2019-20]Status: DisposedITAT Raipur27 Mar 2023AY 2019-20

Bench: Shri Ravish Soodआयकर अपील सं./ Ita Nos. 146 To 148/Rpr/2022 "नधा"रण वष" / Assessment Year : 2017-18 To 2019-20 Ganeshan Puroshothaman Achari 116, Friends Arcade, Shastri Nagar, G.E. Road, Supela, Bhilai (C.G.) Pan : Achpa6510E .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax Cpc, Bengaluru. ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(1)Section 36Section 43B

condone the delay of 11 days involved in filing of the captioned appeals. 6. Succinctly stated, the assessee who is engaged in the business of trading and installation of air conditioners had e-filed his return of income for A.Y.2017-18 on 30.10.2017, declaring an income of Rs.11,18,100/-. The return of income filed by the assessee was processed