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3 results for “condonation of delay”+ Section 144C(8)clear

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Key Topics

Section 1474Section 694Section 1484Section 144C(2)2Section 2502Section 148A2Penalty2Addition to Income2

M/S. KANDLA ENERGY AND CHEMICALS LTD.,VILLAGE DEVALIYA, TAL. ANJAR(KUTCH) vs. ADD. CIT, GANDHIDHAM RANGE,, GANDHIDHAM(KUTCH)

In the result, the appeal filed by the Assessee is hereby dismissed

ITA 399/RJT/2018[2014-15]Status: DisposedITAT Rajkot15 Sept 2023AY 2014-15

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 143(3)Section 144C(1)Section 144C(2)Section 144C(2)(b)Section 144C(3)Section 40A(2)(b)Section 92CSection 92E

8. Ld. CIT-DR Shri Shramdeep Sinha appearing for the Revenue supported the order passed by the Ld. DRP and pleaded that there is no power available under the Act, for DRP to condone the delay in filing objections before it u/s. 144C(2) of the Act. Further as rightly held by the Ld. DRP as against the final assessment

MITESHKUMAR DAYALJIBHAI PABARI,BHATIYA vs. ASSISTANT COMMISSIONER/ DEPUTY COMMISSIONER , RAJKOT

In the result, the appeal filed by the assessee is allowed, for statistical purposes, in above terms

ITA 420/RJT/2025[2020-21]Status: DisposedITAT Rajkot30 Oct 2025AY 2020-21

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 420 /Rjt/2025 (िनधा"रण वष"/Assessment Year: (2020-21) Miteshkumar Dayaljibhai Pabari Assistant Commissioner/Deputy Commissioner, International C/O Dayaljibhai Pabari, Shreeji Catlery Vs. Taxation Rajkot, Stores, Main Bajar, Bhatiya, Devbhoomi Dwarka, Room No. 312, Income Tax Office, Amruta Estate Building, Near Girnar Dwarka-361315(Gujarat) Cinema, M.G. Road, Rajkot – 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bctpp7290M (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Mahesh Paun, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 139(1)Section 142(1)Section 147Section 148Section 148ASection 151Section 274Section 69

Section 144C(2) of the Act at the following address: The Secretary, Dispute Resolution Panel-2, World Trade Center, Cufffe Parade, Colaba, Mumbai- 400005, failing which the final assessment order u/s 147 r.w.s.144C(3)/144C(13) of the Income-tax Act shall be passed assessing the total income of the assessee as proposed here-in-above. 8.Aggrived by the above

CHIMANLAL BHUTALAL SAGAR,MUMBAI vs. DEPUTY COMMISIONER OF INCOME TAX (INTERNATIONAL TAXATION)-1, RAJKOT, RAJKOT

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

ITA 126/RJT/2025[2018-19]Status: DisposedITAT Rajkot30 Jun 2025AY 2018-19

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 126/Rjt/2025 ("नधा"रणवष" / Assessment Year: (208-19) (Hybrid Hearing) Chimanlal Bhutalal Sagar Vs. Deputy Commissioner Of Income C/.O Ca Himansu Gandhi, 10Th Floor, D Tax (International Taxation)-1, Wing, Trade World Building, Kamala Room N.312, Ito, Amruta Mills Compaund, Lower Parle – 400013 Building, Nr. Girnar Cinema, M. G. Road, Gujarat – 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Fdmps3665D (Appellant) (Respondent) Appellant By : Shri Himansu Gandhi, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : 01/05/2025 Date Of Pronouncement : 30/06/2025

For Appellant: Shri Himansu Gandhi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 144CSection 147Section 234ASection 250Section 271ASection 69

condoning the delay in filling appeal before him, even though the appellant is suffered from reasonable and sufficient cause. 3. On the facts and circumstances of the case and law, the Ld CIT(A) failed to consider that provisions of Section 144C was not complied by the Ld AO and thus the Order passed by the Ld AO was itself