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5 results for “condonation of delay”+ Section 135clear

Sorted by relevance

Karnataka100Chennai92Mumbai81Ahmedabad71Bangalore68Delhi67Kolkata59Hyderabad43Jaipur41Calcutta40Amritsar32Surat25Nagpur20Pune20Lucknow12Indore9Agra9Cuttack7Cochin6SC5Chandigarh5Raipur5Varanasi4Jabalpur4Visakhapatnam2Allahabad2Orissa2Patna2Rajkot2Telangana2Panaji1Dehradun1A.K. SIKRI ROHINTON FALI NARIMAN1Rajasthan1Andhra Pradesh1

Key Topics

Section 133(6)6Section 153D5Addition to Income5Limitation/Time-bar5Condonation of Delay4TDS4Reassessment3

SAMARTH SAMARPAN SEVA SAMITI, RAIPUR, RAIPUR vs. ITO, WARD-1(EXMP), RAIPUR, RAIPUR

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

ITA 2/RPR/2026[2018-19]Status: DisposedITAT Raipur16 Feb 2026AY 2018-19

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita No.02/Rpr/2026 "नधा"रण वष" / Assessment Year : 2018-19 Samarth Samarpan Seva Samiti K-6, Anupam Nagar, Raipur (C.G.)-492 001 Pan: Aamas2761H ........अपीलाथ" / Appellant बनाम / V/S. The Incomer Tax Officer, Ward-1 (Exemption), Raipur (C.G.) ……""यथ" / Respondent

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

delay of 135 days involved in the present appeal is condoned keeping in view of the directives in the judgments 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

SUNIL SPONGE PVT. LTD., RAIPUR,RAIPUR vs. ACIT, CENTRAL CIRCLE-1, RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed

ITA 748/RPR/2025[2018-19]Status: DisposedITAT Raipur24 Dec 2025AY 2018-19

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.748/Rpr/2025 "नधा"रण वष" /Assessment Year : 2018-19 Sunil Sponge Private Limited Plot No.96-97, Phase-Ii, Industrial Area, Siltara, Raipur-492 001 (C.G.) Pan: Aahcs7999A

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 153D

delay of 3 days is condoned and the appeal is heard on merits. 3 Sunil Sponge Private Limited Vs. ACIT, Central Circle-1, Raipur 5. In this case, the assessee has filed both legal grounds as well as grounds on merits. The Ld. Counsel for the assessee submitted that he would assail the legal ground first and if the said

NEELAM CHANDRAKAR, RAJNANDGAON,RAJNANDGAON vs. INCOME TAX OFFICER, WARD-1(1), BHILAI, DURG

In the result, appeal of the assessee is allowed

ITA 444/RPR/2025[2011-12]Status: DisposedITAT Raipur07 Aug 2025AY 2011-12

Bench: Shri Partha Sarathi Chaudhury

For Appellant: Shri Ravi Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 133(6)

135 days (in ITA Nos.442 & 443/RPR/2025) and 103 days (in ITA No.444/RPR/2025), respectively. Explaining the reasons leading to the said delay, the Ld. Counsel for the assessee has filed condonation petition a/w. affidavits in respect of each appeals. It was submitted by the Ld. Counsel that in Form-35 in column “whether notices/communications may be sent on email?, the assessee

LEELADHAR CHANDRAKAR, DURG,DURG vs. INCOME TAX OFFICER, WARD-1(3), BHILAI, DURG

In the result, appeal of the assessee is allowed

ITA 442/RPR/2025[2011-12]Status: DisposedITAT Raipur07 Aug 2025AY 2011-12

Bench: Shri Partha Sarathi Chaudhury

For Appellant: Shri Ravi Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 133(6)

135 days (in ITA Nos.442 & 443/RPR/2025) and 103 days (in ITA No.444/RPR/2025), respectively. Explaining the reasons leading to the said delay, the Ld. Counsel for the assessee has filed condonation petition a/w. affidavits in respect of each appeals. It was submitted by the Ld. Counsel that in Form-35 in column “whether notices/communications may be sent on email?, the assessee

LEELADHAR CHANDRAKAR, DURG,DURG vs. INCOME TAX OFFICER, WARD-1 (3), BHILAI, DURG

In the result, appeal of the assessee is allowed

ITA 443/RPR/2025[2012-13]Status: DisposedITAT Raipur07 Aug 2025AY 2012-13

Bench: Shri Partha Sarathi Chaudhury

For Appellant: Shri Ravi Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 133(6)

135 days (in ITA Nos.442 & 443/RPR/2025) and 103 days (in ITA No.444/RPR/2025), respectively. Explaining the reasons leading to the said delay, the Ld. Counsel for the assessee has filed condonation petition a/w. affidavits in respect of each appeals. It was submitted by the Ld. Counsel that in Form-35 in column “whether notices/communications may be sent on email?, the assessee