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71 results for “condonation of delay”+ Section 249(3)clear

Sorted by relevance

Mumbai228Chennai140Kolkata128Chandigarh120Delhi105Bangalore104Ahmedabad100Hyderabad73Raipur71Jaipur68Surat57Pune56Indore53Visakhapatnam37Lucknow35Panaji28Agra25Amritsar25Patna23Cuttack23Nagpur14Rajkot13Guwahati12Jodhpur11Ranchi11Jabalpur9Allahabad6Cochin5Dehradun3Varanasi2

Key Topics

Section 80P(2)95Section 249(3)63Addition to Income48TDS47Section 25035Limitation/Time-bar31Natural Justice30Deduction28Condonation of Delay

AGRAWAL SPONGE LTD. , RAIPUR,RAIPUR vs. DCIT, CIRCLE-1(1), RAIPUR, RAIPUR

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

ITA 136/RPR/2026[2012-13]Status: DisposedITAT Raipur13 Mar 2026AY 2012-13

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.136/Rpr/2026 "नधा"रण वष" /Assessment Year : 2012-13 Agrawal Sponge Limited 91-92, Siltara Growth Centre, Phase-Ii, Birgaon, Raipur-493 221 (C.G.) Pan: Aaeca3183F

For Appellant: Shri Rakesh Kumar Chawda, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 249(3)Section 250(4)

Section 249(3) of the Income Tax Act, 1961 ( for short ‘the Act’) before the said authority. 3. At the time of hearing, the Ld. Counsel for the assessee prayed for one final opportunity to furnish specific reasons for establishing sufficient cause regarding condonation of such delay

NIKITA KINGRANI, DURG,DURG vs. INCOME TAX OFFICER-TDS WARD, BHILAI, DURG

Showing 1–20 of 71 · Page 1 of 4

27
Disallowance24
Section 143(3)23
Section 80P19

In the result, all the appeals of the assessee are dismissed in terms of our observations above

ITA 228/RPR/2023[2013-14 (Fourth Quarter)]Status: DisposedITAT Raipur11 Sept 2023

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 200ASection 234ESection 249(3)

delayed preferring of the present appeals by a substantial period, it can safely be concluded that the CIT(Appeals) was justified in declining to condone the same in exercise of the power vested with him under sub-section (3) of Section 249

NIKITA KINGRANI, DURG,DURG vs. INCOME TAX OFFICER-TDS WARD, BHILAI, DURG

In the result, all the appeals of the assessee are dismissed in terms of our observations above

ITA 231/RPR/2023[2016-17 (First Quarter)]Status: DisposedITAT Raipur11 Sept 2023

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 200ASection 234ESection 249(3)

delayed preferring of the present appeals by a substantial period, it can safely be concluded that the CIT(Appeals) was justified in declining to condone the same in exercise of the power vested with him under sub-section (3) of Section 249

NIKITA KINGRANI, DURG,DURG vs. INCOME TAX OFFICER-TDS WARD, BHILAI, DURG

In the result, all the appeals of the assessee are dismissed in terms of our observations above

ITA 230/RPR/2023[2015-16 (Second Quarter)]Status: DisposedITAT Raipur11 Sept 2023

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 200ASection 234ESection 249(3)

delayed preferring of the present appeals by a substantial period, it can safely be concluded that the CIT(Appeals) was justified in declining to condone the same in exercise of the power vested with him under sub-section (3) of Section 249

NIKITA KINGRANI, DURG,DURG vs. INCOME TAX OFFICER-TDS WARD, BHILAI, DURG

In the result, all the appeals of the assessee are dismissed in terms of our observations above

ITA 226/RPR/2023[2013-14 (Second Quarter)]Status: DisposedITAT Raipur11 Sept 2023

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 200ASection 234ESection 249(3)

delayed preferring of the present appeals by a substantial period, it can safely be concluded that the CIT(Appeals) was justified in declining to condone the same in exercise of the power vested with him under sub-section (3) of Section 249

NIKITA KINGRANI, DURG,DURG vs. INCOME TAX OFFICER-TDS WARD, BHILAI, DURG

In the result, all the appeals of the assessee are dismissed in terms of our observations above

ITA 229/RPR/2023[2015-16 (First Quarter)]Status: DisposedITAT Raipur11 Sept 2023

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 200ASection 234ESection 249(3)

delayed preferring of the present appeals by a substantial period, it can safely be concluded that the CIT(Appeals) was justified in declining to condone the same in exercise of the power vested with him under sub-section (3) of Section 249

NIKITA KINGRANI, DURG,DURG vs. INCOME TAX OFFICER-TDS WARD, BHILAI, DURG

In the result, all the appeals of the assessee are dismissed in terms of our observations above

ITA 227/RPR/2023[2013-14 (Third Quarter)]Status: DisposedITAT Raipur11 Sept 2023

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 200ASection 234ESection 249(3)

delayed preferring of the present appeals by a substantial period, it can safely be concluded that the CIT(Appeals) was justified in declining to condone the same in exercise of the power vested with him under sub-section (3) of Section 249

VINOD KUMAR KAILASHCHANDRA VERMA, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-1(3), RAIPUR, RAIPUR

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

ITA 69/RPR/2026[2015-16]Status: DisposedITAT Raipur06 Mar 2026AY 2015-16

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 69/Rpr/2026 (िनधा"रण वष" Assessment Year: 2015-16) Vinod Kumar Khailashchandra Verma, Vs Income Tax Officer, Ward 3(1), House No.496/9, Avanti Vihar, Sector-2, Central Revenue Building, Telibandha, Raipur-492001 (C.G.) Civil Lines, Raipur, C.G. 492001 Pan: Aanpv5964B (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : None. (Adjournment Petition Filed.) राज" की ओर से / Revenue By : Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 20/02/2026 घोषणा की तारीख / Date Of : 06/03/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am:

For Appellant: None. (Adjournment petition filed.)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 144Section 147Section 148Section 151Section 249(2)Section 249(3)Section 250Section 69A

condonation of delay under section 249(3) of the Income-tax Act, 1961. In light of the material available on record

UDAY VENTURE,RAIPUR vs. INCOME TAX OFFICER, WARD 1(1), RAIPUR, RAIPUR

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

ITA 824/RPR/2025[2017-18]Status: HeardITAT Raipur18 Feb 2026AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.824/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 Uday Venture Singhania Bhawan, Subhash Road, Telghani Naka, Raipur (C.G.) Pan: Aadfu7600D

For Appellant: None (petition filed)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 249(3)Section 250Section 250(6)Section 251(1)(a)Section 251(2)

condonation of delay in terms with Section 249(3) r.w.s. 250(4) & (6) of the Act. That once delay condoned

SHYAM PULSES PVT. LTD., RAIPUR,RAIPUR vs. ITO-1(1), RAIPUR, RAIPUR

In the result, appeal of the assessee in ITA No

ITA 4/RPR/2026[2016-17]Status: DisposedITAT Raipur16 Feb 2026AY 2016-17

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.03 & 04/Rpr/2026 "नधा"रण वष" / Assessment Year : 2015-16 & 2016-17 Shyam Pulses Pvt. Ltd. Jawahar Nagar, Near Chhattisgarh Agency, Jawahar Nagar, Raipur-492 001 (C.G.) Pan: Aaics7656K

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 249(3)Section 250Section 250(6)Section 251(1)(a)Section 251(2)

condonation of delay in terms with Section 249(3) r.w.s. 250(4) & (6) of the Act. That once delay condoned

SHYAM PULSES PVT. LTD., RAIPUR,RAIPUR vs. ITO-1(1), RAIPUR, RAIPUR

In the result, appeal of the assessee in ITA No

ITA 3/RPR/2026[2015-16]Status: DisposedITAT Raipur16 Feb 2026AY 2015-16

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.03 & 04/Rpr/2026 "नधा"रण वष" / Assessment Year : 2015-16 & 2016-17 Shyam Pulses Pvt. Ltd. Jawahar Nagar, Near Chhattisgarh Agency, Jawahar Nagar, Raipur-492 001 (C.G.) Pan: Aaics7656K

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 249(3)Section 250Section 250(6)Section 251(1)(a)Section 251(2)

condonation of delay in terms with Section 249(3) r.w.s. 250(4) & (6) of the Act. That once delay condoned

NAVEEN CHAND,NANDINI NAGAR vs. ASSISSTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), BHILAI

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

ITA 215/RPR/2026[2013-14]Status: DisposedITAT Raipur30 Mar 2026AY 2013-14

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.215/Rpr/2026 "नधा"रण वष" /Assessment Year : 2013-14 Naveen Chand Ward No.13, Nandini Nagar, Tehsil: Dhamdha, Durg (C.G.)-490 036 Pan: Akapc5152F

For Appellant: None (Petition filed)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 249(3)Section 250(4)

3. At the very outset, it is noted that the Ld. CIT(Appeals)/NFAC had dismissed the appeal on the ground of limitation by not condoning the delay of almost 2 years since sufficient cause was not established by the assessee in terms with Section 249

RAJESH KUMAR SINGHANIA HUF,RAIPUR vs. INCOME TAX OFFICER, WARD 1(1), RAIPUR, RAIPUR

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

ITA 848/RPR/2025[2018-19]Status: DisposedITAT Raipur11 Feb 2026AY 2018-19

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita No.848/Rpr/2025 "नधा"रण वष" / Assessment Year : 2018-19 Rajesh Kumar Singhania Huf B-22/12, Sector-3, Udaya Society, Tatibandh, Raipur (C.G.) Pan: Aadhr1548F

For Appellant: Shri Praveen Goyal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 249(3)Section 250Section 250(4)Section 250(6)

condonation of delay in terms with Section 249(3) r.w.s. 250(4) & (6) of the Act. That once delay condoned

MANISH KUMAR JAIN, RAJNANDGOAN,RAJNANDGAON vs. INCOME TAX OFFICER, WARD-1, RAJNANDGAON, RAJNANDGAON

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 518/RPR/2025[2014-15]Status: HeardITAT Raipur22 Sept 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.516, 517 & 518/Rpr/2025 "नधा"रण वष" /Assessment Year : 2014-15 Shri Manish Kumar Jain C/O. Maa Padmavati Rice Industries, Ramadhin Marg, Rajnandgaon-491 441 Pan: Adnpj1476F .......अपीलाथ" / Appellant

For Appellant: Shri S. R. Rao, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 250Section 282

delay. At the same time, Section 249(3) of the Act has to be read a/w. 250 (4) & (6) of the Act. Meaning thereby, in exercising such discretion as envisaged u/s. 249(3) of the Act, the Ld. CIT(Appeals)/NFAC shall have to conduct enquiry and examine the submissions regarding the condonation

MANISH KUMAR JAIN, RAJNANDGAON,RAJNANDGAON vs. INCOME TAX OFFICER, WARD-1, RAJNANDGAON, RAJNANDGAON

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 516/RPR/2025[2014-15]Status: HeardITAT Raipur22 Sept 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.516, 517 & 518/Rpr/2025 "नधा"रण वष" /Assessment Year : 2014-15 Shri Manish Kumar Jain C/O. Maa Padmavati Rice Industries, Ramadhin Marg, Rajnandgaon-491 441 Pan: Adnpj1476F .......अपीलाथ" / Appellant

For Appellant: Shri S. R. Rao, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 250Section 282

delay. At the same time, Section 249(3) of the Act has to be read a/w. 250 (4) & (6) of the Act. Meaning thereby, in exercising such discretion as envisaged u/s. 249(3) of the Act, the Ld. CIT(Appeals)/NFAC shall have to conduct enquiry and examine the submissions regarding the condonation

MANISH KUMAR JAIN, RAJNANDGAON,RAJNANDGAON vs. INCOME TAX OFFICER, WARD-1, RAJNANDGAON, RAJNANDGAON

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 517/RPR/2025[2014-15]Status: HeardITAT Raipur22 Sept 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.516, 517 & 518/Rpr/2025 "नधा"रण वष" /Assessment Year : 2014-15 Shri Manish Kumar Jain C/O. Maa Padmavati Rice Industries, Ramadhin Marg, Rajnandgaon-491 441 Pan: Adnpj1476F .......अपीलाथ" / Appellant

For Appellant: Shri S. R. Rao, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 250Section 282

delay. At the same time, Section 249(3) of the Act has to be read a/w. 250 (4) & (6) of the Act. Meaning thereby, in exercising such discretion as envisaged u/s. 249(3) of the Act, the Ld. CIT(Appeals)/NFAC shall have to conduct enquiry and examine the submissions regarding the condonation

TIRATH SINGH PRITHPAL SINGH, BASTAR,BASTAR vs. INCOME TAX OFFICER, WARD KANKER, KANKER

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

ITA 184/RPR/2026[2017-18]Status: DisposedITAT Raipur18 Mar 2026AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.184/Rpr/2026 "नधा"रण वष" /Assessment Year : 2017-18 Tirath Singh Prithpal Singh Raipur Road, Kondagaon, Bastar-494 226 Pan: Aabft4954F

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 249(3)Section 250(4)

Section 249(3) of the Act, therefore, in the interest of natural justice, and as per the aforesaid decision on the same parity of reasoning and as per similar terms, I restore the matter back to the file of the Ld. CIT(Appeals)/NFAC to decide on the issue of delay and once the delay is condoned

SAVITA SANJAY MARGHADE,DURG, CHHATTISGARH vs. INCOME TAX OFFICER, BHILAI

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

ITA 849/RPR/2025[2013-14]Status: DisposedITAT Raipur17 Feb 2026AY 2013-14

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 849/Rpr/2025 (िनधा"रण वष" Assessment Year: 2013-14) Savita Sanjay Marghade, Mig-658, Vs Income Tax Officer, Aaykar Bhavan, Padmanabhpur, Durg, Chhattisgarh. Opposite Geet Talkies, 491001 New Civic Centre, Sector 6 Bhilai Nagar, Chhattisgarh. 490006 Pan: Aktpm6715H (अपीलाथ"/Appellant) : (""थ" / Respondent) िनधा"रती की ओर से / Assessee By : None. राज" की ओर से / Revenue By : Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 10/02/2026 घोषणा की तारीख / Date Of : 17/02/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am: This Appeal For Assessment Year (‘Ay’) 2013-14 Filed By The Assessee Is Directed Against The Order Dated 17.10.2025 Of The Commissioner Of Income Tax (Appeals), [‘Cit(A)’], National Faceless Appeal Centre (‘Nfac’), Delhi Passed Under Section 250 Of The Income Tax Act, 1961 (‘Act’).

For Appellant: NoneFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 148Section 249(3)Section 250

condone the delay in filing Form 35 without appreciating that the delay was neither will full nor deliberate and that 1 Savita Sanjay Marghade vs. ITO, Bhilai sufficient cause within the meaning of section 249(3

SATISH KUMAR AGRAWAL, BHILAI,DURG vs. INCOME TAX OFFICER, WARD-1(3), BHILAI, DURG

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

ITA 542/RPR/2024[2018-19]Status: DisposedITAT Raipur17 Sept 2025AY 2018-19

Bench: Shri Partha Sarathi Chaudhury & Shri G.D. Padmahshaliआयकर अपील सं./Ita No.542/Rpr/2024 िनधा"रण वष" /Assessment Year: 2018-19

For Appellant: Shri Yogesh Sethia, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 249Section 250Section 250(6)Section 251(1)(a)

3), Bhilai constrained to condone the delay on the facts and circumstances of the case. 06. In the result, the appeal of the appellant is dismissed being filed beyond the period of limitation.” 4. That section 249

RAJENDRA KUMAR SAPRE, BILASPUR,BILASPUR vs. ITO-2(1), BILASPUR, BILASPUR

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

ITA 482/RPR/2025[2016-17]Status: DisposedITAT Raipur26 Aug 2025AY 2016-17

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.482/Rpr/2025 "नधा"रण वष" /Assessment Year : 2016-17 Rajendra Kumar Sapre, Ward No.7, Shiwa Chowk, Post-Tifra, Bilaspur (C.G.) Pan: Cqips0419R .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-2(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Birendra Kumar, Sr. DR
Section 249Section 249(3)Section 250Section 250(6)Section 251(1)(a)Section 251(2)

delay itself without condoning the same. 3. I am of the considered view that Section 249(3) r.w. provisos of the Income