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2 results for “condonation of delay”+ Section 12A(1)(ab)clear

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Key Topics

Section 143(3)5Section 12A5Section 143(2)3Section 113Section 1272Addition to Income2Natural Justice2

INSTITUTE MANAGEMENT COMMITTEE OF ITI,NARAYANPUR vs. INCOME TAX OFFICER, EMEMPTION-I, RAIPUR

In the result, appeal filed by the assessee is partly allowed for statistical purposes in terms of our observations hereinabove

ITA 27/RPR/2019[2015-16]Status: DisposedITAT Raipur21 Aug 2023AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita No.27/Rpr/2019 निर्धारण वर्ष /Assessment Year: 2015-16 V. Institute Management Committee, The Income Tax Officer- Women Iti, Narayanpur, (Exemption-1), Chhattisgarh-494 661. Ayakar Awasiya Parisar, Civil Lines, Raipur, Chhattisgarh-492 001. [Pan: Aaati 8583 L ] (अपीलार्थीर्थी/Appellant) (प्रत्यर्थी/Respondent) : अपीलार्थी की ओर से/ Appellant By None प्रत्यर्थी की ओर से /Respondent By : Mr.Satya Prakash Sharma, Sr.Dr : सुनवाई ई की तारीखरीख/Date Of Hearing 14.08.2023 घोषणा की तारीखरीख /Date Of Pronouncement : 22.08.2023

For Respondent: Mr.Satya Prakash Sharma
Section 11Section 12ASection 143(3)

delay in filing of the appeal was condoned and pronounced in the open court during hearing dated 17.01.2023. 4. At the beginning of the hearing today, it was noticed that the assessee was represented by ‘none’. However, since the appeal was already fixed for hearing 13 times, it was considered to be appropriate to dispose it off on the basis

RANCHI FUELS, BALODA BAZAR, BHATAPARA,BALODA BAZAR vs. INCOME TAX OFFICER, BHATAPARA, BHATAPARA

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

ITA 532/RPR/2024[2017-18]Status: DisposedITAT Raipur08 Jan 2025AY 2017-18

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No.532/Rpr/2024 "नधा"रण वष" / Assessment Year : 2017-18 Ranchi Fuels Limtara, Nandghat, Baloda Bazar-492 006 (C.G.) Pan: Aatfr0836L .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Bhatapara (C.G.) ……""यथ" / Respondent

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Smt. Anubhaa Tah Goel, Sr. DR
Section 127Section 143(2)Section 143(3)Section 68

1), Raipur to Learned ITO, Bhatapara which implies that there is no such order u/s.127 regarding transfer of the case to Learned ITO, Bhatapara which renders the entire assessment proceeding bad-in-law, illegal and void-ab-initio. It is prayed that the assessment order passed u/s.143(3) may 3 Ranchi Fuels Vs. ITO, Bhatapara kindly be declared as illegal