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8 results for “condonation of delay”+ Section 282clear

Sorted by relevance

Karnataka122Chennai122Mumbai118Jaipur83Amritsar74Delhi73Kolkata67Panaji63Pune52Bangalore46Chandigarh31Hyderabad26Ahmedabad24Surat18Cochin14Indore13Lucknow11Rajkot11Raipur8Allahabad7Varanasi7Nagpur7Agra6Cuttack6Visakhapatnam6Jodhpur4Calcutta3SC2Patna2Rajasthan1Andhra Pradesh1Guwahati1

Key Topics

Section 143(2)11Section 1487Section 282A(1)7Limitation/Time-bar7Section 133(6)6TDS6Addition to Income6Reassessment6Condonation of Delay

M/S RADHE SHYAM BENI SHYAM KESARY & COMPANY,BILASPUR vs. INCOME TAX OFFICDRF, WARDF 1(2), BILASPUR

In the result, the appeal of assessee is dismissed

ITA 33/RPR/2018[2009-10]Status: DisposedITAT Raipur17 Oct 2022AY 2009-10

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.33/Rpr/2018 (ननधाारण वषा / Assessment Year :2009-2010) M/S Radhe Shyam Beni Shyam Vs Ito, Ward-1(2), Bilaspur Kesary & Company, Dayalband, Nariyal Kothi, Bilaspur (C.G.) Pan No. : Aahfr 1307 G (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri Nitish Tiwari & Mrs. SummedhaFor Respondent: Shri G.N.Singh, Sr. DR
Section 269SSection 271Section 271D

condone the delay in filing the present appeal and appeal is heard finally. 3. Brief facts of the case are that the assessee is engaged in the business of manufacturing and selling of cement hume pipe and cement product and filed its return of income on 30.09.2009 electronically declaring total income at Rs.2,04,950/-. Thereafter the AO completed

5
Section 1474
Section 143(3)4
Section 271D4

MOHAMMED USMAN, BHILAI,DURG vs. INCOME TAX OFFICER-2(1), BHILAI, DURG

In the result, appeal of the assessee is allowed

ITA 180/RPR/2026[2011-12]Status: DisposedITAT Raipur17 Mar 2026AY 2011-12

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.180/Rpr/2026 "नधा"रण वष" /Assessment Year : 2011-12 Mohammed Usman C/25, Nandini Road, Power House, Bhilai-490 011, Dist. Durg Pan: Aafpu9292H

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 142(1)Section 143(2)Section 143(3)Section 148

delay of 58 days involved in the present appeal is condoned. 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 legal ground is answered affirmative, then the grounds on merits shall become academic

RAMAN VASU THACHISARIL, KOLLAM, KOLLAM vs. ITO, WARD- JAGDALPUR, JAGDALPUR

In the result, appeal of the assessee is allowed

ITA 91/RPR/2026[2011-12]Status: DisposedITAT Raipur24 Feb 2026AY 2011-12

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.91/Rpr/2026 "नधा"रण वष" /Assessment Year : 2011-12 Raman Vasu Thachisaril Ramanalayam Clappana, Kollam, Amrithapuri S.O-690 546 Kerala, India Pan: Adopt0795N

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(2)Section 147Section 148Section 282A(1)

condone the delay of 396 days and proceed to hear the matter on merits. 4. The contention in law as assailed by the Ld. Counsel for the assessee through the Ground of appeal No.2 that though assessment has been completed u/s.147/143(3) of the Income Tax Act, 1961 (for short ‘the Act’), however, no valid notice u/s.148

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

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)

delay caused in no way can be attributed to any deliberate conduct of the assessee. appeals respectively are condoned. I take guidance from the judicial pronouncements in the cases of 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

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)

delay caused in no way can be attributed to any deliberate conduct of the assessee. appeals respectively are condoned. I take guidance from the judicial pronouncements in the cases of 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

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)

delay caused in no way can be attributed to any deliberate conduct of the assessee. appeals respectively are condoned. I take guidance from the judicial pronouncements in the cases of 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

KUNJ BIHARI DAWA DUKAN, AMBIKAPUR,SURGUJA vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RAIPUR-1, RAIPUR

In the result, appeal filed by the assessee is dismissed

ITA 122/RPR/2022[2015-16]Status: DisposedITAT Raipur18 Sept 2023AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita No.122/Rpr/2022 िनधा"रण वष" /Assessment Year: 2015-16 V. Kunj Bihari Dawa Dukan Pcit Opp. Govt. Distt. Hospital, Raipur - 1 Bilaspur Road Ambikapur, Surguju Chhattisgarh – 497 001

For Respondent: Smt. Ila M. Parmar, CIT-D.R
Section 143(3)Section 147Section 148Section 263

delay. It was explained that out of 409 days 388 days were covered by the relief in limitation granted by Hon’ble Supreme Court in the wake of the pandemic COVID, regarding remaining 21 days, it was the submission of Learned AR that the Counsel of the assessee, Mr. Vijay Jaiswal was unwell during those days thus the appeal couldn