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2 results for “condonation of delay”+ Section 46Aclear

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Key Topics

Addition to Income2Condonation of Delay2

TORAN LAL VERMA, BHILAI,DURG vs. INCOME TAX OFFICER, WARD-2(1), BHILAI, DURG

In the result, appeal of the assessee is dismissed

ITA 573/RPR/2025[2013-14]Status: DisposedITAT Raipur26 Nov 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.573/Rpr/2025 "नधा"रण वष" /Assessment Year : 2013-14 Toran Lal Varma House No.39, Ward-3, Village: Kachandur, Post-Karanja, Bhilai-490 024 (C.G.) Pan: Akfpv6450J

For Appellant: Shri Yogesh Sethia, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 142(1)Section 144Section 147Section 253(3)

delay of 121 days in filing of the appeal is condoned 4 Toran Lal Varma Vs. ITO, Ward-2(1), Bhilai in view of 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

SHRI CHANKI RAMWANI, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-3(1), RAIPUR, RAIPUR

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

ITA 551/RPR/2024[2016-17]Status: DisposedITAT Raipur16 Jan 2025AY 2016-17

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No.551/Rpr/2024 "नधा"रण वष" / Assessment Year : 2016-17 Shri Chanki Ramwani, Plot No.11/12, Phase-I/Ii, Shri Ram Nagar, Shankar Nagar, Raipur-492 001 (C.G.) Pan: Anypr6711J .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-3(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Sakshi Gopal Agrawal, CAFor Respondent: Smt. Anubhaa Tah Goel, Sr. DR
Section 143(3)

condone the impugned delay of 152 days (as pointed out by the registry) in filing of the present appeal by the assessee. 8. Succinctly stated, the assessee who is engaged in the business of transportation had e-filed his return of income for A.Y.2016-17 on 27.02.2017, declaring an income of Rs.8,68,430/-. Subsequently, the case of the assessee