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3 results for “condonation of delay”+ Section 26Aclear

Sorted by relevance

Indore17Chennai15Mumbai14Jaipur13Kolkata7Surat6Cochin5Bangalore5Cuttack4Varanasi3Hyderabad3Raipur3Chandigarh2Nagpur2Pune2Delhi2Ahmedabad1Amritsar1

Key Topics

Section 143(3)6Section 405Section 143(2)3Disallowance3Condonation of Delay3Depreciation2Addition to Income2

SURESH KUMAR GUPTA, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-2(1), RAIPUR, RAIPUR

In the result, the appeal of the assessee in ITA No

ITA 237/RPR/2023[2013-14]Status: DisposedITAT Raipur13 Sept 2023AY 2013-14

Bench: Shri Ravish Soodआयकर अपील सं. / Ita Nos. 237 & 238/Rpr/2023 "नधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Suresh Kumar Gupta Prop. M/S. Mittal Roadways, A-10, G.E Road, Tatibandh Raipur-492 001 (C.G.) Pan : Adcpg8248B .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-2(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Prafulla Pendse, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(2)Section 143(3)Section 40

26A. On the basis of the aforesaid facts, it can safely be gathered that the assessee had adopted a lackadaisical approach and callous conduct while preferring the appeals before the Tribunal. 11. Considering the totality of the facts involved in the present appeals, I am of the considered view that as inordinate delay is involved in filing of the same

SURESH KUMAR GUPTA, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-2(1), RAIPUR, RAIPUR

In the result, the appeal of the assessee in ITA No

ITA 238/RPR/2023[2014-15]Status: DisposedITAT Raipur13 Sept 2023AY 2014-15

Bench: Shri Ravish Soodआयकर अपील सं. / Ita Nos. 237 & 238/Rpr/2023 "नधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Suresh Kumar Gupta Prop. M/S. Mittal Roadways, A-10, G.E Road, Tatibandh Raipur-492 001 (C.G.) Pan : Adcpg8248B .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-2(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Prafulla Pendse, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(2)Section 143(3)Section 40

26A. On the basis of the aforesaid facts, it can safely be gathered that the assessee had adopted a lackadaisical approach and callous conduct while preferring the appeals before the Tribunal. 11. Considering the totality of the facts involved in the present appeals, I am of the considered view that as inordinate delay is involved in filing of the same

MESERS RAVISHREE NARAYAN TRANSPORT,BHILAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1), BHILAI

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

ITA 82/RPR/2020[2012-13]Status: DisposedITAT Raipur12 Dec 2022AY 2012-13

Bench: Shri Ravish Sood & Shri G D Padmahshaliआयकर अपील सं. / Ita No.82/Rpr/2020 "नधा"रण वष" / Assessment Year : 2012-13 M/S. Ravishree Narayan Transport Partnership Firm, Ravishree Narayan Transport, Acc Main Gate, Jamul Bhilai (C.G)-492 024. Pan : Aahfr7461F .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax-1(1), Bhilai (C.G.) ……""यथ" / Respondent Assessee By : Shri Nilesh Jain, Ca Revenue By : Shri G.N Singh, Sr. Dr

For Appellant: Shri Nilesh Jain, CAFor Respondent: Shri G.N Singh, Sr. DR
Section 143(2)Section 143(3)Section 40

delay and condone the same after drawing support from the order of the Hon’ble Supreme Court of India in suo motto Writ Petition (Civil) No.3 of 2020 dated 23.03.2020, which thereafter from time to time had been modified by the Hon’ble Apex Court vide its order(s) dated 08.03.2021, 27.04.2021, 23.09.2021 and 10.01.2022. 3. Succinctly stated, the assessee