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122 results for “condonation of delay”+ Section 29clear

Sorted by relevance

Chennai982Delhi824Mumbai803Kolkata535Bangalore370Ahmedabad334Pune329Jaipur263Hyderabad259Karnataka177Nagpur129Raipur122Chandigarh117Surat114Indore97Amritsar95Visakhapatnam87Panaji82Lucknow77Rajkot75Cuttack67Cochin55Calcutta40Patna34SC32Guwahati21Agra21Allahabad20Telangana20Dehradun15Varanasi14Jodhpur11Kerala7Jabalpur7Rajasthan5Orissa4Andhra Pradesh2Ranchi2A.K. SIKRI ROHINTON FALI NARIMAN1DIPAK MISRA R.K. AGRAWAL PRAFULLA C. PANT1A.K. SIKRI N.V. RAMANA1Himachal Pradesh1

Key Topics

Section 206C114Section 80P(2)97Section 143(3)61TDS59Addition to Income52Section 26351Section 14731Disallowance27Deduction

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 4(1), RAIPUR vs. MESERSS CHHATTISGARH STATEELECTRICITY BOARD, RAIPUR

ITA 31/RPR/2020[2006-07]Status: DisposedITAT Raipur25 Sept 2023AY 2006-07

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.31/Rpr/2020 "नधा"रण वष" / Assessment Year : 2006-07 The Deputy Commissioner Of Income Tax, Circle-4(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Chhattisgarh State Electricity Board (Through Chhattisgarh State Power Holding Company Limited) Dangania Raipur Pan : Aabcc7876Q ……""यथ" / Respondent

For Appellant: S/shri Praveen Khandelwal & PraveenFor Respondent: Dr. Simran Bhullar, CIT-DR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 80I

condoned. 23. Admittedly, the appeal filed by the Revenue involves a delay of 3966 days, which, as stated by the Ld. A.R and, rightly so, is an inordinate delay. 29 DCIT, Circle-4(1), Raipur Vs. M/s. Chhattisgarh State Electricity Board Considering that the Revenue had delayed filing the present appeal before us, i.e., filed the appeal after the lapse

Showing 1–20 of 122 · Page 1 of 7

23
Natural Justice23
Section 6821
Section 80P20

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

29 days involved in the captioned appeals is condoned…..” 3. At the time of hearing, parties herein conceded that the facts, circumstances and issues involved in all these appeals are absolutely identical and similar. On hearing submissions of the parties, all the matters are heard together and disposed of vide this consolidated order. 4. The common fact emanating from

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

29 days involved in the captioned appeals is condoned…..” 3. At the time of hearing, parties herein conceded that the facts, circumstances and issues involved in all these appeals are absolutely identical and similar. On hearing submissions of the parties, all the matters are heard together and disposed of vide this consolidated order. 4. The common fact emanating from

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

29 days involved in the captioned appeals is condoned…..” 3. At the time of hearing, parties herein conceded that the facts, circumstances and issues involved in all these appeals are absolutely identical and similar. On hearing submissions of the parties, all the matters are heard together and disposed of vide this consolidated order. 4. The common fact emanating from

SANDEEP KAUR GILL,RAIPUR vs. INCOME TAX OFFICER-3(4), RAIPUR, RAIPUR

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

ITA 268/RPR/2022[2014-15]Status: DisposedITAT Raipur24 Nov 2023AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 267 & 268/Rpr/2022 "नधा"रण वष" / Assessment Year : 2014-15 Sandeep Kaur Gill 26/934, Shukla Colony, Raja Talab, Raipur (C.G.)-492 001 Pan: Adcpg7812K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-3(4), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Ram Tiwari, Sr. DR
Section 147Section 271(1)(c)

Section 5 of the Limitation Act. 9. We may herein observe that the Hon’ble Apex Court in the case of State of West Bengal Vs. Administrator, Howrah 1972 AIR SC 749, had held that the expression “sufficient cause” should receive a liberal construction so as to advance substantial justice, particularly when there is no motive behind the delay

SANDEEP KAUR GILL,RAIPUR vs. INCOME TAX OFFICER-3(4), RAIPUR, RAIPUR

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

ITA 267/RPR/2022[2014-15]Status: DisposedITAT Raipur24 Nov 2023AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 267 & 268/Rpr/2022 "नधा"रण वष" / Assessment Year : 2014-15 Sandeep Kaur Gill 26/934, Shukla Colony, Raja Talab, Raipur (C.G.)-492 001 Pan: Adcpg7812K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-3(4), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Ram Tiwari, Sr. DR
Section 147Section 271(1)(c)

Section 5 of the Limitation Act. 9. We may herein observe that the Hon’ble Apex Court in the case of State of West Bengal Vs. Administrator, Howrah 1972 AIR SC 749, had held that the expression “sufficient cause” should receive a liberal construction so as to advance substantial justice, particularly when there is no motive behind the delay

GRAMIN SEWA SAHAKARI SAMITI, SANKARDAH,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

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

ITA 326/RPR/2023[2011-12]Status: DisposedITAT Raipur05 Dec 2023AY 2011-12

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

29-Apr-2022 28-Jun-2022 3-Nov-2023 493 Samiti Maryadit, Madeli 4. Gramin Sewa Sahakari 326/RPR/2023 28-Mar-2023 27-May-2023 3-Nov-2023 160 Samiti Maryadit, Sankardah 5. Gramin Sewa Sahakari 327/RPR/2023 27-Feb-2023 28-Apr-2023 3-Nov-2023 189 Samiti Maryadit, Sankardah 6. Gramin Sewa Sahakari 328/RPR/2023

GRAMIN SEWA SAHAKARI SAMITI, MADELI,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

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

ITA 325/RPR/2023[2014-15]Status: DisposedITAT Raipur05 Dec 2023AY 2014-15

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

29-Apr-2022 28-Jun-2022 3-Nov-2023 493 Samiti Maryadit, Madeli 4. Gramin Sewa Sahakari 326/RPR/2023 28-Mar-2023 27-May-2023 3-Nov-2023 160 Samiti Maryadit, Sankardah 5. Gramin Sewa Sahakari 327/RPR/2023 27-Feb-2023 28-Apr-2023 3-Nov-2023 189 Samiti Maryadit, Sankardah 6. Gramin Sewa Sahakari 328/RPR/2023

GRAMIN SEWA SAHAKARI SAMITI, DONAR,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

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

ITA 341/RPR/2023[2015-16]Status: DisposedITAT Raipur05 Dec 2023AY 2015-16

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

29-Apr-2022 28-Jun-2022 3-Nov-2023 493 Samiti Maryadit, Madeli 4. Gramin Sewa Sahakari 326/RPR/2023 28-Mar-2023 27-May-2023 3-Nov-2023 160 Samiti Maryadit, Sankardah 5. Gramin Sewa Sahakari 327/RPR/2023 27-Feb-2023 28-Apr-2023 3-Nov-2023 189 Samiti Maryadit, Sankardah 6. Gramin Sewa Sahakari 328/RPR/2023

GRAMIN SEWA SAHAKARI SAMITI, KODEBOD,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

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

ITA 330/RPR/2023[2015-16]Status: DisposedITAT Raipur05 Dec 2023AY 2015-16

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

29-Apr-2022 28-Jun-2022 3-Nov-2023 493 Samiti Maryadit, Madeli 4. Gramin Sewa Sahakari 326/RPR/2023 28-Mar-2023 27-May-2023 3-Nov-2023 160 Samiti Maryadit, Sankardah 5. Gramin Sewa Sahakari 327/RPR/2023 27-Feb-2023 28-Apr-2023 3-Nov-2023 189 Samiti Maryadit, Sankardah 6. Gramin Sewa Sahakari 328/RPR/2023

GRAMIN SEWA SAHAKARI SAMITI, KODEBOD,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

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

ITA 331/RPR/2023[2018-19]Status: DisposedITAT Raipur05 Dec 2023AY 2018-19

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

29-Apr-2022 28-Jun-2022 3-Nov-2023 493 Samiti Maryadit, Madeli 4. Gramin Sewa Sahakari 326/RPR/2023 28-Mar-2023 27-May-2023 3-Nov-2023 160 Samiti Maryadit, Sankardah 5. Gramin Sewa Sahakari 327/RPR/2023 27-Feb-2023 28-Apr-2023 3-Nov-2023 189 Samiti Maryadit, Sankardah 6. Gramin Sewa Sahakari 328/RPR/2023

GRAMIN SEWA SAHAKARI SAMITI, DOMA,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

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

ITA 332/RPR/2023[2013-14]Status: DisposedITAT Raipur05 Dec 2023AY 2013-14

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

29-Apr-2022 28-Jun-2022 3-Nov-2023 493 Samiti Maryadit, Madeli 4. Gramin Sewa Sahakari 326/RPR/2023 28-Mar-2023 27-May-2023 3-Nov-2023 160 Samiti Maryadit, Sankardah 5. Gramin Sewa Sahakari 327/RPR/2023 27-Feb-2023 28-Apr-2023 3-Nov-2023 189 Samiti Maryadit, Sankardah 6. Gramin Sewa Sahakari 328/RPR/2023

GRAMIN SEWA SAHAKARI SAMITI, DOMA,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

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

ITA 333/RPR/2023[2014-15]Status: DisposedITAT Raipur05 Dec 2023AY 2014-15

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

29-Apr-2022 28-Jun-2022 3-Nov-2023 493 Samiti Maryadit, Madeli 4. Gramin Sewa Sahakari 326/RPR/2023 28-Mar-2023 27-May-2023 3-Nov-2023 160 Samiti Maryadit, Sankardah 5. Gramin Sewa Sahakari 327/RPR/2023 27-Feb-2023 28-Apr-2023 3-Nov-2023 189 Samiti Maryadit, Sankardah 6. Gramin Sewa Sahakari 328/RPR/2023

GRAMIN SEWA SAHAKARI SAMITI, DOMA,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

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

ITA 334/RPR/2023[2015-16]Status: DisposedITAT Raipur05 Dec 2023AY 2015-16

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

29-Apr-2022 28-Jun-2022 3-Nov-2023 493 Samiti Maryadit, Madeli 4. Gramin Sewa Sahakari 326/RPR/2023 28-Mar-2023 27-May-2023 3-Nov-2023 160 Samiti Maryadit, Sankardah 5. Gramin Sewa Sahakari 327/RPR/2023 27-Feb-2023 28-Apr-2023 3-Nov-2023 189 Samiti Maryadit, Sankardah 6. Gramin Sewa Sahakari 328/RPR/2023

GRAMIN SEWA SAHAKARI SAMITI, BHENDRI ,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

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

ITA 329/RPR/2023[2015-16]Status: DisposedITAT Raipur05 Dec 2023AY 2015-16

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

29-Apr-2022 28-Jun-2022 3-Nov-2023 493 Samiti Maryadit, Madeli 4. Gramin Sewa Sahakari 326/RPR/2023 28-Mar-2023 27-May-2023 3-Nov-2023 160 Samiti Maryadit, Sankardah 5. Gramin Sewa Sahakari 327/RPR/2023 27-Feb-2023 28-Apr-2023 3-Nov-2023 189 Samiti Maryadit, Sankardah 6. Gramin Sewa Sahakari 328/RPR/2023

GRAMIN SEWA SAHAKARI SAMITI, KOSMARRA,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

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

ITA 324/RPR/2023[2011-12]Status: DisposedITAT Raipur05 Dec 2023AY 2011-12

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

29-Apr-2022 28-Jun-2022 3-Nov-2023 493 Samiti Maryadit, Madeli 4. Gramin Sewa Sahakari 326/RPR/2023 28-Mar-2023 27-May-2023 3-Nov-2023 160 Samiti Maryadit, Sankardah 5. Gramin Sewa Sahakari 327/RPR/2023 27-Feb-2023 28-Apr-2023 3-Nov-2023 189 Samiti Maryadit, Sankardah 6. Gramin Sewa Sahakari 328/RPR/2023

GRAMIN SEWA SAHAKARI SAMITI, BHAKHARA,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

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

ITA 338/RPR/2023[2015-16]Status: DisposedITAT Raipur05 Dec 2023AY 2015-16

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

29-Apr-2022 28-Jun-2022 3-Nov-2023 493 Samiti Maryadit, Madeli 4. Gramin Sewa Sahakari 326/RPR/2023 28-Mar-2023 27-May-2023 3-Nov-2023 160 Samiti Maryadit, Sankardah 5. Gramin Sewa Sahakari 327/RPR/2023 27-Feb-2023 28-Apr-2023 3-Nov-2023 189 Samiti Maryadit, Sankardah 6. Gramin Sewa Sahakari 328/RPR/2023

GRAMIN SEWA SAHAKARI SAMITI, BHAKHARA,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

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

ITA 337/RPR/2023[2014-15]Status: DisposedITAT Raipur05 Dec 2023AY 2014-15

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

29-Apr-2022 28-Jun-2022 3-Nov-2023 493 Samiti Maryadit, Madeli 4. Gramin Sewa Sahakari 326/RPR/2023 28-Mar-2023 27-May-2023 3-Nov-2023 160 Samiti Maryadit, Sankardah 5. Gramin Sewa Sahakari 327/RPR/2023 27-Feb-2023 28-Apr-2023 3-Nov-2023 189 Samiti Maryadit, Sankardah 6. Gramin Sewa Sahakari 328/RPR/2023

GRAMIN SEWA SAHAKARI SAMITI, BHAKHARA,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

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

ITA 339/RPR/2023[2016-17]Status: DisposedITAT Raipur05 Dec 2023AY 2016-17

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

29-Apr-2022 28-Jun-2022 3-Nov-2023 493 Samiti Maryadit, Madeli 4. Gramin Sewa Sahakari 326/RPR/2023 28-Mar-2023 27-May-2023 3-Nov-2023 160 Samiti Maryadit, Sankardah 5. Gramin Sewa Sahakari 327/RPR/2023 27-Feb-2023 28-Apr-2023 3-Nov-2023 189 Samiti Maryadit, Sankardah 6. Gramin Sewa Sahakari 328/RPR/2023

GRAMIN SEWA SAHAKARI SAMITI, BHENDRI,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

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

ITA 328/RPR/2023[2014-15]Status: DisposedITAT Raipur05 Dec 2023AY 2014-15

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

29-Apr-2022 28-Jun-2022 3-Nov-2023 493 Samiti Maryadit, Madeli 4. Gramin Sewa Sahakari 326/RPR/2023 28-Mar-2023 27-May-2023 3-Nov-2023 160 Samiti Maryadit, Sankardah 5. Gramin Sewa Sahakari 327/RPR/2023 27-Feb-2023 28-Apr-2023 3-Nov-2023 189 Samiti Maryadit, Sankardah 6. Gramin Sewa Sahakari 328/RPR/2023