BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

8 results for “condonation of delay”+ Section 164(2)clear

Sorted by relevance

Mumbai141Karnataka101Delhi87Chennai87Chandigarh64Bangalore49Cochin31Jaipur30Pune25Kolkata23Visakhapatnam19Ahmedabad18Hyderabad18Lucknow17Patna10Surat8Raipur8Indore7Telangana6Panaji5Nagpur4Jodhpur4Rajkot3Agra2Allahabad2Calcutta2SC2Cuttack2Jabalpur2Orissa1Rajasthan1Andhra Pradesh1Ranchi1

Key Topics

Section 25010Section 153A5Section 143(1)3Section 1473Condonation of Delay3Section 161(1)2Section 1642Addition to Income2

PRANAV TRUST, DURG,DURG vs. INCOME TAX OFFICER, WARD 2(2), BHILAI, DURG

In the result, appeal of the assessee is allowed in terms of the aforesaid observations

ITA 177/RPR/2023[2017-18]Status: DisposedITAT Raipur21 Nov 2023AY 2017-18

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 177/Rpr/2023 "नधा"रण वष" / Assessment Year : 2017-18 Pranav Trust Baniya Para, Durg-491 001 (C.G.)-491 001 Pan : Aabtp9694C .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-2(2), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri Rahul Jain, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(1)Section 161(1)Section 164Section 164(1)

condoning the delay of 9 days involved in filing of the same. 5. Controversy involved in the present appeal lies in a narrow compass, i.e., as to whether or not the CIT(Appeals) is right in law and facts of the case in approving the levy of tax on the income of the assessee trust at Maximum Marginal Rate

SATPAL SINGH SANDHU,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed in terms of my aforesaid observations

ITA 4/RPR/2023[2019-20]Status: DisposedITAT Raipur11 May 2023AY 2019-20

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No. 04/Rpr/2023 "नधा"रण वष" / Assessment Year : 2019-20 Satpal Singh Sandhu 151/2, Ward -1, Sandhu Bhavan, Guru Govind Singh Marg, Heerapur, Raipur (C.G.)-492 001 Pan : Cseps7315E .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.). ……""यथ" / Respondent

For Appellant: Shri Nitin Goyal, CAFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(1)

2. At the very outset of the hearing of appeal, it was submitted by the Ld. Authorized Representative (for short ‘AR’) for the assessee that the present appeal involves a delay of 41 days. Elaborating on the reasons leading to the delay, the Ld. AR had taken us through the application that was filed by the assessee seeking condonation

SARTHAK ISPAT PVT. LTD., RAIPUR,RAIPUR vs. ACIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

ITA 514/RPR/2024[2015-16]Status: DisposedITAT Raipur16 Jan 2025AY 2015-16

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / It(Ss)A No. 14 & Ita Nos. 513, 514, 515, 516 & 517/Rpr/2024 (िनधा"रण वष" Assessment Year: 2017-18, 2014-15, 2015-16, 2016-17, 2018-19 & 2019-20)

For Appellant: NoneFor Respondent: Shri S. L. Anuragi, CIT-DR
Section 153ASection 250

condonation of delay. 6. It is noticed that there are the common, interconnected and identical issues involved in the captioned appeals arising from the orders of Ld. AO passed on an even date, having common findings. The orders passed by Ld. AO u/s 153A are assailed by the assessee before the Ld. CIT(A), which are decided by the First

SARTHAK ISPAT PVT. LTD., RAIPUR,RAIPUR vs. ACIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

ITA 513/RPR/2024[2014-15]Status: DisposedITAT Raipur16 Jan 2025AY 2014-15

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / It(Ss)A No. 14 & Ita Nos. 513, 514, 515, 516 & 517/Rpr/2024 (िनधा"रण वष" Assessment Year: 2017-18, 2014-15, 2015-16, 2016-17, 2018-19 & 2019-20)

For Appellant: NoneFor Respondent: Shri S. L. Anuragi, CIT-DR
Section 153ASection 250

condonation of delay. 6. It is noticed that there are the common, interconnected and identical issues involved in the captioned appeals arising from the orders of Ld. AO passed on an even date, having common findings. The orders passed by Ld. AO u/s 153A are assailed by the assessee before the Ld. CIT(A), which are decided by the First

SARTHAK ISPAT PVT. LTD., RAIPUR,RAIPUR vs. ACIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

ITA 516/RPR/2024[2018-19]Status: DisposedITAT Raipur16 Jan 2025AY 2018-19

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / It(Ss)A No. 14 & Ita Nos. 513, 514, 515, 516 & 517/Rpr/2024 (िनधा"रण वष" Assessment Year: 2017-18, 2014-15, 2015-16, 2016-17, 2018-19 & 2019-20)

For Appellant: NoneFor Respondent: Shri S. L. Anuragi, CIT-DR
Section 153ASection 250

condonation of delay. 6. It is noticed that there are the common, interconnected and identical issues involved in the captioned appeals arising from the orders of Ld. AO passed on an even date, having common findings. The orders passed by Ld. AO u/s 153A are assailed by the assessee before the Ld. CIT(A), which are decided by the First

SARTHAK ISPAT PVT. LTD., RAIPUR,RAIPUR vs. ACIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

ITA 515/RPR/2024[2016-17]Status: DisposedITAT Raipur16 Jan 2025AY 2016-17

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / It(Ss)A No. 14 & Ita Nos. 513, 514, 515, 516 & 517/Rpr/2024 (िनधा"रण वष" Assessment Year: 2017-18, 2014-15, 2015-16, 2016-17, 2018-19 & 2019-20)

For Appellant: NoneFor Respondent: Shri S. L. Anuragi, CIT-DR
Section 153ASection 250

condonation of delay. 6. It is noticed that there are the common, interconnected and identical issues involved in the captioned appeals arising from the orders of Ld. AO passed on an even date, having common findings. The orders passed by Ld. AO u/s 153A are assailed by the assessee before the Ld. CIT(A), which are decided by the First

SARTHAK ISPAT PVT. LTD., RAIPUR,RAIPUR vs. ACIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

ITA 517/RPR/2024[2019-20]Status: DisposedITAT Raipur16 Jan 2025AY 2019-20

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / It(Ss)A No. 14 & Ita Nos. 513, 514, 515, 516 & 517/Rpr/2024 (िनधा"रण वष" Assessment Year: 2017-18, 2014-15, 2015-16, 2016-17, 2018-19 & 2019-20)

For Appellant: NoneFor Respondent: Shri S. L. Anuragi, CIT-DR
Section 153ASection 250

condonation of delay. 6. It is noticed that there are the common, interconnected and identical issues involved in the captioned appeals arising from the orders of Ld. AO passed on an even date, having common findings. The orders passed by Ld. AO u/s 153A are assailed by the assessee before the Ld. CIT(A), which are decided by the First

SMT. PRABHA KHANDELWAL L/H OF LATE OMPRAKASH KHANDELWAL, BHILAI,DURG vs. INCOME TAX OFFICER-2(1), BHILAI, DURG

ITA 55/RPR/2023[2010-11]Status: DisposedITAT Raipur26 May 2023AY 2010-11

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No. 55/Rpr/2023 "नधा"रण वष" / Assessment Year : 2010-11 Late Omprakash Khandelwal (Through Legal Heir:Smt.Prabha Khandelwal) B-107, Surya Residency, Opposite M.J. College Kohka Road, Bhilai(C.G.)-490023 Pan: Anspk3247N .......अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri S.R.Rao, AdvocateFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(2)Section 143(3)Section 147

2. appeal filed by the assessee is barred by limitation by 268 days. As per the application filed by the legal heir of the assessee (since deceased) the impugned delay had occasioned because the assessee, viz. Shri Omprakash Khandelwal (since deceased), a septuagenarian, during the relevant period was suffering from a cardiovascular disease and thus, due to his serious health