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45 results for “condonation of delay”+ Section 120(4)(b)clear

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Key Topics

Section 206C114TDS38Section 26313Section 687Section 143(2)6Section 143(3)6Section 40A6Section 1274Addition to Income

DOLPHIN PROMOTERS AND BUILDERS,RAIPUR vs. ADDL.CIT, RANGE-1, RAIPUR, RAIPUR

ITA 58/RPR/2024[2011-12]Status: DisposedITAT Raipur30 Jan 2025AY 2011-12

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 58/Rpr/2024 (िनधा"रण वष" Assessment Year: 2011-12)

For Appellant: Shri Sunil Kumar Agrawal & Vimal KumarFor Respondent: Shri S. L. Anuragi, CIT-DR
Section 143(2)Section 144Section 250Section 271(1)(b)Section 68Section 801B(10)

condoned the delay involved in present case. 10. At the threshold of the hearing, Ld. AR pressed following additional grounds: Additional Ground No. 1 dated 04.04.2024 On the facts and circumstances of the case and in law, assessment made u/s 144 by Addl. CIT is invalid as he was not having valid jurisdiction over the assessee firm for making assessment

Showing 1–20 of 45 · Page 1 of 3

4
Section 1473
Unexplained Cash Credit3
Disallowance3

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

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

condone the delay and appeal is admitted for hearing. 7. The assessee has raised the following grounds of appeal :- 1. That, the Order of the learned Assessing Officer is bad in law and facts, therefore, the additions/disallowances made to be deleted. 2. That the Order of the learned Assessing Officer is based on presumption & surmises, and therefore, the disallowances

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

B) Elaborating on the reasons dealing to the delay in filing of the appeal in ITA Nos. 120 to 126/RPR/2023, the assessee had filed an application seeking condonation of the same a/w. an affidavit of the Assistant Mining Officer deposing the said facts. On a careful perusal of the aforesaid application, it transpires that it is the claim

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

B) Elaborating on the reasons dealing to the delay in filing of the appeal in ITA Nos. 120 to 126/RPR/2023, the assessee had filed an application seeking condonation of the same a/w. an affidavit of the Assistant Mining Officer deposing the said facts. On a careful perusal of the aforesaid application, it transpires that it is the claim

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

B) Elaborating on the reasons dealing to the delay in filing of the appeal in ITA Nos. 120 to 126/RPR/2023, the assessee had filed an application seeking condonation of the same a/w. an affidavit of the Assistant Mining Officer deposing the said facts. On a careful perusal of the aforesaid application, it transpires that it is the claim

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

B) Elaborating on the reasons dealing to the delay in filing of the appeal in ITA Nos. 120 to 126/RPR/2023, the assessee had filed an application seeking condonation of the same a/w. an affidavit of the Assistant Mining Officer deposing the said facts. On a careful perusal of the aforesaid application, it transpires that it is the claim

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

B) Elaborating on the reasons dealing to the delay in filing of the appeal in ITA Nos. 120 to 126/RPR/2023, the assessee had filed an application seeking condonation of the same a/w. an affidavit of the Assistant Mining Officer deposing the said facts. On a careful perusal of the aforesaid application, it transpires that it is the claim

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

B) Elaborating on the reasons dealing to the delay in filing of the appeal in ITA Nos. 120 to 126/RPR/2023, the assessee had filed an application seeking condonation of the same a/w. an affidavit of the Assistant Mining Officer deposing the said facts. On a careful perusal of the aforesaid application, it transpires that it is the claim

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

B) Elaborating on the reasons dealing to the delay in filing of the appeal in ITA Nos. 120 to 126/RPR/2023, the assessee had filed an application seeking condonation of the same a/w. an affidavit of the Assistant Mining Officer deposing the said facts. On a careful perusal of the aforesaid application, it transpires that it is the claim

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

B) Elaborating on the reasons dealing to the delay in filing of the appeal in ITA Nos. 120 to 126/RPR/2023, the assessee had filed an application seeking condonation of the same a/w. an affidavit of the Assistant Mining Officer deposing the said facts. On a careful perusal of the aforesaid application, it transpires that it is the claim

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

B) Elaborating on the reasons dealing to the delay in filing of the appeal in ITA Nos. 120 to 126/RPR/2023, the assessee had filed an application seeking condonation of the same a/w. an affidavit of the Assistant Mining Officer deposing the said facts. On a careful perusal of the aforesaid application, it transpires that it is the claim

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

B) Elaborating on the reasons dealing to the delay in filing of the appeal in ITA Nos. 120 to 126/RPR/2023, the assessee had filed an application seeking condonation of the same a/w. an affidavit of the Assistant Mining Officer deposing the said facts. On a careful perusal of the aforesaid application, it transpires that it is the claim

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

B) Elaborating on the reasons dealing to the delay in filing of the appeal in ITA Nos. 120 to 126/RPR/2023, the assessee had filed an application seeking condonation of the same a/w. an affidavit of the Assistant Mining Officer deposing the said facts. On a careful perusal of the aforesaid application, it transpires that it is the claim

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

B) Elaborating on the reasons dealing to the delay in filing of the appeal in ITA Nos. 120 to 126/RPR/2023, the assessee had filed an application seeking condonation of the same a/w. an affidavit of the Assistant Mining Officer deposing the said facts. On a careful perusal of the aforesaid application, it transpires that it is the claim

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

B) Elaborating on the reasons dealing to the delay in filing of the appeal in ITA Nos. 120 to 126/RPR/2023, the assessee had filed an application seeking condonation of the same a/w. an affidavit of the Assistant Mining Officer deposing the said facts. On a careful perusal of the aforesaid application, it transpires that it is the claim

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

B) Elaborating on the reasons dealing to the delay in filing of the appeal in ITA Nos. 120 to 126/RPR/2023, the assessee had filed an application seeking condonation of the same a/w. an affidavit of the Assistant Mining Officer deposing the said facts. On a careful perusal of the aforesaid application, it transpires that it is the claim

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

B) Elaborating on the reasons dealing to the delay in filing of the appeal in ITA Nos. 120 to 126/RPR/2023, the assessee had filed an application seeking condonation of the same a/w. an affidavit of the Assistant Mining Officer deposing the said facts. On a careful perusal of the aforesaid application, it transpires that it is the claim

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

B) Elaborating on the reasons dealing to the delay in filing of the appeal in ITA Nos. 120 to 126/RPR/2023, the assessee had filed an application seeking condonation of the same a/w. an affidavit of the Assistant Mining Officer deposing the said facts. On a careful perusal of the aforesaid application, it transpires that it is the claim

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

B) Elaborating on the reasons dealing to the delay in filing of the appeal in ITA Nos. 120 to 126/RPR/2023, the assessee had filed an application seeking condonation of the same a/w. an affidavit of the Assistant Mining Officer deposing the said facts. On a careful perusal of the aforesaid application, it transpires that it is the claim