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9 results for “condonation of delay”+ Section 274clear

Sorted by relevance

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Key Topics

Addition to Income9Section 143(1)8Section 153A6Disallowance5Section 270A4Section 2744Section 282A(1)4Natural Justice4Section 2503

SAROJ AGRAWAL,RAIPUR vs. INCOME TAX OFFICER WARD 2 AMBIKAPUR, AMBIKAPUR

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

ITA 741/RPR/2025[2017-18]Status: DisposedITAT Raipur10 Dec 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.741/Rpr/2025 िनधा"रण वष" /Assessment Year: 2017-18 Saroj Agrawal, Bungalow 82, Aishwarya Empire, Near St. Xavier School, Labhandi, Raipur Chhattisgarh, 492012. Pan: Ahapa6971F .......अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Mr. S.R. Rao, AdvocateFor Respondent: Dr. Priyanka Patel, Sr.DR
Section 115BSection 250Section 69A

delay of 274 days is condoned. 4 Saroj Agrawal Vs. Income Tax Officer, Ward 2 3. Regarding the merits of the matter, it is noticed from para 4.2 onwards that there was no compliance by the assessee regarding the hearing notices issued from the office of CIT(A)/NFAC and in the foregoing paras it was just examined the possible

Penalty3
Undisclosed Income3
Section 1322

DEEPAK TYAGI,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE4(1), RAIPUR, RAIPUR

In the result, the appeal filed by the assessee in ITA

ITA 17/RPR/2023[2017-18]Status: DisposedITAT Raipur28 Apr 2023AY 2017-18

Bench: Shri Ravish Soodआयकर अपील सं./ Ita Nos. 15 & 16/Rpr/2023 "नधा"रण वष" / Assessment Years: 2017-18 & 2018-19 Richhpal Singh Tyagi 865, Near Kargil Chowk Sunder Nagar, Raipur (C.G)-492 001 Pan : Admpt5049D .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-2(1), Bilaspur (C.G.) ……""यथ" / Respondent आयकर अपील सं./ Ita No. 17/Rpr/2023 "नधा"रण वष" / Assessment Year: 2017-18 Deepak Tyagi 865, Near Kargil Chowk Sunder Nagar, Raipur (C.G)-492 001 Pan : Ahnpt2650H .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-4(1), Bilaspur (C.G.) A.Ys.2017-18 & 2018-19

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(1)

condone the delay involved in filing of the present appeal. 6. Controversy involved in the present appeal hinges around the sustainability of the disallowance made by the A.O of the assessee’s A.Ys.2017-18 & 2018-19 claim for deduction of the delayed deposit of employee’s share of contributions towards labour welfare funds, viz. Provident fund (PF) and Employee

PRIYANKA TYAGI,RAIPUR vs. INCOME TAX OFFFICER-2(2), BILASPUR, BILASPUR

In the result, the appeal filed by the assessee in ITA

ITA 18/RPR/2023[2018-19]Status: DisposedITAT Raipur28 Apr 2023AY 2018-19

Bench: Shri Ravish Soodआयकर अपील सं./ Ita Nos. 15 & 16/Rpr/2023 "नधा"रण वष" / Assessment Years: 2017-18 & 2018-19 Richhpal Singh Tyagi 865, Near Kargil Chowk Sunder Nagar, Raipur (C.G)-492 001 Pan : Admpt5049D .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-2(1), Bilaspur (C.G.) ……""यथ" / Respondent आयकर अपील सं./ Ita No. 17/Rpr/2023 "नधा"रण वष" / Assessment Year: 2017-18 Deepak Tyagi 865, Near Kargil Chowk Sunder Nagar, Raipur (C.G)-492 001 Pan : Ahnpt2650H .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-4(1), Bilaspur (C.G.) A.Ys.2017-18 & 2018-19

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(1)

condone the delay involved in filing of the present appeal. 6. Controversy involved in the present appeal hinges around the sustainability of the disallowance made by the A.O of the assessee’s A.Ys.2017-18 & 2018-19 claim for deduction of the delayed deposit of employee’s share of contributions towards labour welfare funds, viz. Provident fund (PF) and Employee

RICHHPAL SINGH TYAGI,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX-2(1), BILASPUR, BILASPUR

In the result, the appeal filed by the assessee in ITA

ITA 15/RPR/2023[2017-18]Status: DisposedITAT Raipur28 Apr 2023AY 2017-18

Bench: Shri Ravish Soodआयकर अपील सं./ Ita Nos. 15 & 16/Rpr/2023 "नधा"रण वष" / Assessment Years: 2017-18 & 2018-19 Richhpal Singh Tyagi 865, Near Kargil Chowk Sunder Nagar, Raipur (C.G)-492 001 Pan : Admpt5049D .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-2(1), Bilaspur (C.G.) ……""यथ" / Respondent आयकर अपील सं./ Ita No. 17/Rpr/2023 "नधा"रण वष" / Assessment Year: 2017-18 Deepak Tyagi 865, Near Kargil Chowk Sunder Nagar, Raipur (C.G)-492 001 Pan : Ahnpt2650H .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-4(1), Bilaspur (C.G.) A.Ys.2017-18 & 2018-19

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(1)

condone the delay involved in filing of the present appeal. 6. Controversy involved in the present appeal hinges around the sustainability of the disallowance made by the A.O of the assessee’s A.Ys.2017-18 & 2018-19 claim for deduction of the delayed deposit of employee’s share of contributions towards labour welfare funds, viz. Provident fund (PF) and Employee

RICHHPAL SINGH TYAGI,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX-2(1), BILASPUR, BILASPUR

In the result, the appeal filed by the assessee in ITA

ITA 16/RPR/2023[2018-19]Status: DisposedITAT Raipur28 Apr 2023AY 2018-19

Bench: Shri Ravish Soodआयकर अपील सं./ Ita Nos. 15 & 16/Rpr/2023 "नधा"रण वष" / Assessment Years: 2017-18 & 2018-19 Richhpal Singh Tyagi 865, Near Kargil Chowk Sunder Nagar, Raipur (C.G)-492 001 Pan : Admpt5049D .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-2(1), Bilaspur (C.G.) ……""यथ" / Respondent आयकर अपील सं./ Ita No. 17/Rpr/2023 "नधा"रण वष" / Assessment Year: 2017-18 Deepak Tyagi 865, Near Kargil Chowk Sunder Nagar, Raipur (C.G)-492 001 Pan : Ahnpt2650H .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-4(1), Bilaspur (C.G.) A.Ys.2017-18 & 2018-19

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(1)

condone the delay involved in filing of the present appeal. 6. Controversy involved in the present appeal hinges around the sustainability of the disallowance made by the A.O of the assessee’s A.Ys.2017-18 & 2018-19 claim for deduction of the delayed deposit of employee’s share of contributions towards labour welfare funds, viz. Provident fund (PF) and Employee

SHANTI PARBOILING INDUSTRIES,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), RAIPUR

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

ITA 99/RPR/2021[2016-17]Status: DisposedITAT Raipur17 Apr 2023AY 2016-17

Bench: Shri Ravish Sood & Shri G D Padmahshaliआयकर अपील सं. / Ita No.99/Rpr/2021 "नधा"रण वष" / Assessment Year : 2016-17

For Appellant: NoneFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 131Section 133ASection 143(3)Section 145(3)

section 145(3) of the I.T. Act and in rejecting the books of Accounts of the appellant on the basis of statement recorded by Jt. CIT, Range -1 during a survey operation u/s.133A in the case of third /unrelated/unconnected persons and by using such statements behind the back of the Appellant, without giving any opportunity of rebutting and cross-examining

MANOJ KUMAR SAHU, DURG,DURG vs. ITO, WARD-2(1), BHILAI, DURG

In the result, appeal of the assessee is allowed

ITA 475/RPR/2025[2013-14]Status: DisposedITAT Raipur23 Sept 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.475/Rpr/2025 "नधा"रण वष" /Assessment Year : 2013-14 Manoj Kumar Sahu 151, Village: Rajpur, Tehsil: Dhamdha, Dist. Durg-491 331 (C.G.) Pan: Eomps2921J .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-2(1), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri Yogesh Sethia, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(2)Section 143(3)Section 151Section 282A(1)

delay of 244 days involved in filing the present penalty appeal is condoned after taking guidance from the following judicial pronouncements viz. (i) Vidya Shankar Jaiswal Vs. ITO, Ward-2, Ambikapur, Civil Appeal Nos……………../2025 [Special Leave Petition (Civil) Nos. 26310-26311/2024, dated 31.01.2025, (ii) Jagdish Prasad Singhania Vs. Additional Commissioner of Income Tax (TDS), Raipur (C.G.), TAX Case

TRIDEV ISPAT PVT. LTD., KOLKATA,KOLKATA vs. DCIT, CENTRAL CIRCLE (2), RAIPUR, RAIPUR

Appeals of the assessee are allowed for statistical purposes

ITA 426/RPR/2025[2019-20]Status: DisposedITAT Raipur16 Sept 2025AY 2019-20

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

For Appellant: Mr Subash Agarwal [‘Ld. AR’]For Respondent: Dr. Priyanka Patel [‘Ld. DR’]
Section 10A(3)Section 132Section 153ASection 246ASection 250Section 251Section 270ASection 271ASection 274Section 40A(3)

delay of 40 & 41 days in instituting these twin appeals, we after placing reliance on ‘Vijay Vishin Meghani Vs. DCIT & Anr’ reported 398 ITR 250 (Bom) and ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ reported at 167 ITR 5 (SC), in the larger interest of judice deem it fit to condone the same and proceed

TRIDEV ISPAT PVT. LTD., KOLKATA,KOLKATA vs. DCIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

Appeals of the assessee are allowed for statistical purposes

ITA 427/RPR/2025[2020-21]Status: DisposedITAT Raipur16 Sept 2025AY 2020-21

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

For Appellant: Mr Subash Agarwal [‘Ld. AR’]For Respondent: Dr. Priyanka Patel [‘Ld. DR’]
Section 10A(3)Section 132Section 153ASection 246ASection 250Section 251Section 270ASection 271ASection 274Section 40A(3)

delay of 40 & 41 days in instituting these twin appeals, we after placing reliance on ‘Vijay Vishin Meghani Vs. DCIT & Anr’ reported 398 ITR 250 (Bom) and ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ reported at 167 ITR 5 (SC), in the larger interest of judice deem it fit to condone the same and proceed