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10 results for “condonation of delay”+ Section 282(1)clear

Sorted by relevance

Amritsar69Mumbai62Jaipur52Delhi48Chennai46Pune46Panaji39Bangalore31Chandigarh29Kolkata29Hyderabad25Ahmedabad22Cochin14Indore13Lucknow10Rajkot10Raipur7Agra6Nagpur6Visakhapatnam6Jodhpur4Cuttack4Surat3SC2Allahabad2Patna2Varanasi1Guwahati1

Key Topics

Section 80P(2)(d)12Section 2508Limitation/Time-bar8Section 143(3)7Section 142(1)7Section 270A6Penalty5Condonation of Delay5Section 144

SHRI BHAVARSINH ANESINH RAJPUT,VILLAGE MEGHPAR, TAL. ANJAR-KUTCH vs. THE ITO WARD 1, GANDHIDHAM, GANDHIDHAM KUTCHH

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 418/RJT/2025[2009-10]Status: DisposedITAT Rajkot15 Oct 2025AY 2009-10

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.418 & 388/Rjt/2025 "नधा"रणवष"/ Assessment Year: 2009-10 Shri Bhavarsinh Anesinh Rajpput Income Tax Officer, बनाम Survey No. 188, House No. 175/176 Ward-1, Gandhidham Meghpar, Anjar, Gujarat-370110 Vs. (Gujarat) Pan : Apepr3624N (अपीलाथ"/Appellant) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Kapil Sanghavi, Ld.Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Sr-Dr

For Appellant: Shri Kapil Sanghavi, ld.ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr-DR
Section 144Section 250Section 271(1)(C)Section 271(1)(c)

section 250 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’), dated 29.09.2022, which in turn arise out of separate orders passed by the Assessing Officer u/s 144 and 271(1)(c) of the Act. Bhavarsinh Anesinh Rajput ITA Nos. 418 & 388 /RJT/2025 (AY : 2009-10) 2 2. The assessee’s appeal in ITA No. 388/RJT/2025 relates

4
Section 1544
Deduction4
Section 80P(2)(a)3

BHAVARSINH ANESINH RAJPUT,ANJAR vs. INCOME TAX OFFICER, WARD - 1, GANDHIDHAM, GANDHIDHAM

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 388/RJT/2025[2009-2010]Status: DisposedITAT Rajkot15 Oct 2025AY 2009-2010

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.418 & 388/Rjt/2025 "नधा"रणवष"/ Assessment Year: 2009-10 Shri Bhavarsinh Anesinh Rajpput Income Tax Officer, बनाम Survey No. 188, House No. 175/176 Ward-1, Gandhidham Meghpar, Anjar, Gujarat-370110 Vs. (Gujarat) Pan : Apepr3624N (अपीलाथ"/Appellant) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Kapil Sanghavi, Ld.Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Sr-Dr

For Appellant: Shri Kapil Sanghavi, ld.ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr-DR
Section 144Section 250Section 271(1)(C)Section 271(1)(c)

section 250 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’), dated 29.09.2022, which in turn arise out of separate orders passed by the Assessing Officer u/s 144 and 271(1)(c) of the Act. Bhavarsinh Anesinh Rajput ITA Nos. 418 & 388 /RJT/2025 (AY : 2009-10) 2 2. The assessee’s appeal in ITA No. 388/RJT/2025 relates

ARVINDKUMAR DAYALAL CHAVDA,RAJKOT vs. THE ITO WARD-2 (2) (3), RAJKOT

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

ITA 841/RJT/2024[2019-20]Status: DisposedITAT Rajkot30 Jun 2025AY 2019-20

Bench: Dr. A. L. Saini, Am & Shri Dinesh Mohan Sinha, Jm आयकर अपील सं./Ita No. 841/Rjt/2024 Assessment Year: (2019-20) Arvindkumar Dayalal Chavda Vs. Ito, Ward – 2(2)(3), Rajkot 3 – Nilay, Maruti Nagar, Opp. New Aayakar Bhavan, Vatiaka, Krishnam Appartment, Airport Road, Race Course Ring Road, Rajkot – 360001 Rajkot-360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abzpc0502D (Appellant) (Respondent) Appellant By Shri Kumar Pandya, Ar Respondent By Shri Abhimanyu Singh Yadav, Sr. Dr Date Of Hearing 26/06/2025 Date Of Pronouncement 30/06/2025

Section 139(1)Section 143(1)Section 154Section 246Section 250

section 154 of the Act. Therefore, learned Counsel contended that in the interest of ITA. 841/Rjt/2024 AY.2019-20 Arvindkumar D. Chavda justice, the delay in filing the appeal before learned CIT(A), may be condoned and matter, may be restored back to the file of the ld. CIT(A) for fresh adjudication. 4. On the other hand

SHIVEN CERAMIC LLP,MORBI vs. ITO, NATIONAL E ASSESSMENT, DELHI, DELHI

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

ITA 392/RJT/2025[2018-19]Status: DisposedITAT Rajkot20 Aug 2025AY 2018-19

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.392/Rjt/2025 ("नधा"रण वष"/Assessment Year: (2018-19) M/S Shiven Ceramic Llp, बनाम Income Tax Officer National E-Assessment Centre, /Vs. 604/P5, 642/P1, Village Delhi Ghnutu, Lakhdhirpur Nr. Royal Touch Vitrified, Morbi-360 004 "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Adifs 8442 F (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Darshit Ranpara, Ld. A.RFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. D.R
Section 143(3)Section 250Section 253(3)

1. The grounds of appeal mentioned hereunder are without prejudice to one another. 2. The ld Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi [hereinafter referred to as the “CIT(A)”] erred on facts as also in law in dismissing the appeal ex-parte. 3. The ld. CIT(A) erred on facts as also in law in confirming

SHREE JAMNAGAR JILLA SAHAKARI KHARID VECHAN SANGH LIMITED,JAMNAGAR vs. DCIT-CIR-2(1), JAMNAGAR

In the result, appeal filed by the assessee is allowed

ITA 223/RJT/2025[2018-2019]Status: DisposedITAT Rajkot16 May 2025AY 2018-2019

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./ Ita No.223/Rjt/2025 "नधा"रण वष"/Assessment Year : 2018-19

For Appellant: Ms. Janvi Shah, ARFor Respondent: Shri Dheeraj Kumr Gupta, Sr-DR
Section 142(1)Section 144Section 250Section 80P(2)(d)

condone the delay in filing appeal before ld. CIT(A). 6. On merit, I note that while passing assessment order, the AO made addition of Rs.12,31,766/- on account of 80P(2)(d) of the Act. The Ld. Counsel for the assessee invited my attention to the order dated 31.07.2024, passed by this Division Bench of this Tribunal

SULTANPUR JUTH SEVA SAHAKARI MANDALI LTD.,SULTANPUR, TAL. GONDAL, DIST. RAJKOT vs. THE DCIT, CIRCLE-1 (1), RAJKOT

In the result, appeal filed by the assessee is allowed

ITA 697/RJT/2024[2018-19]Status: DisposedITAT Rajkot27 Feb 2025AY 2018-19

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.492 & 493 & 697/Rjt/2024 ("नधा"रण वष"/Assessment Year: (2018-19 & 2020-21) Sultanpur Juth Seva Sahkari Assessment Unit, Nfac Mandali Ltd. (Present Juris. Acit-Dcit Vs. Cir-1(1) Sultanpur, At Sultanpur Tal: Gondal, Dist. It Office, New Aayakar Bhavan, Vatiaka, Rajkot – 364470 Rajkot - 360001 "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Aaabs0194F (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Sulabh Pad Shah, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 142(1)Section 143(3)Section 270ASection 80P(2)(a)Section 80P(2)(d)

condone the delay and admit these appeals for hearing. 5. First, we shall take two appeals in quantum proceedings, in ITA No. 492 & 493/Rjt/2024, for Assessment Year 2018-19 & 2020-21. When these two appeals were called out for hearing, Learned Counsel for the assessee, invited our attention to the order dated 31.07.2024, Passed by the Division Bench of this

SULTANPUR JUTH SEVA SAHKARI MANDLI LTD,RAJKOT vs. ASSESSMENT UNIT, NFAC (PRESENT JURIS. ACIT-DICT CIR 1(1) RAJKOT), RAJKOT

In the result, appeal filed by the assessee is allowed

ITA 492/RJT/2024[2018-19]Status: DisposedITAT Rajkot27 Feb 2025AY 2018-19

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.492 & 493 & 697/Rjt/2024 ("नधा"रण वष"/Assessment Year: (2018-19 & 2020-21) Sultanpur Juth Seva Sahkari Assessment Unit, Nfac Mandali Ltd. (Present Juris. Acit-Dcit Vs. Cir-1(1) Sultanpur, At Sultanpur Tal: Gondal, Dist. It Office, New Aayakar Bhavan, Vatiaka, Rajkot – 364470 Rajkot - 360001 "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Aaabs0194F (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Sulabh Pad Shah, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 142(1)Section 143(3)Section 270ASection 80P(2)(a)Section 80P(2)(d)

condone the delay and admit these appeals for hearing. 5. First, we shall take two appeals in quantum proceedings, in ITA No. 492 & 493/Rjt/2024, for Assessment Year 2018-19 & 2020-21. When these two appeals were called out for hearing, Learned Counsel for the assessee, invited our attention to the order dated 31.07.2024, Passed by the Division Bench of this

SULTANPUR JUTH SEVA SAHKARI MANDLI LTD,RAJKOT vs. ASSESSMENT UNIT, NFAC (PRESENT JURIS. ACIT-DCIT CIR 1(1),, RAJKOT

In the result, appeal filed by the assessee is allowed

ITA 493/RJT/2024[2020-21]Status: DisposedITAT Rajkot27 Feb 2025AY 2020-21

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.492 & 493 & 697/Rjt/2024 ("नधा"रण वष"/Assessment Year: (2018-19 & 2020-21) Sultanpur Juth Seva Sahkari Assessment Unit, Nfac Mandali Ltd. (Present Juris. Acit-Dcit Vs. Cir-1(1) Sultanpur, At Sultanpur Tal: Gondal, Dist. It Office, New Aayakar Bhavan, Vatiaka, Rajkot – 364470 Rajkot - 360001 "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Aaabs0194F (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Sulabh Pad Shah, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 142(1)Section 143(3)Section 270ASection 80P(2)(a)Section 80P(2)(d)

condone the delay and admit these appeals for hearing. 5. First, we shall take two appeals in quantum proceedings, in ITA No. 492 & 493/Rjt/2024, for Assessment Year 2018-19 & 2020-21. When these two appeals were called out for hearing, Learned Counsel for the assessee, invited our attention to the order dated 31.07.2024, Passed by the Division Bench of this

VIPULBHAI SHAMBHUBHAI RAMANI,AT VIRNAGAR, TAL. JASDAN, DIST. RAJKOT vs. THE ITO WARD- 2 (1) (2), RAJKOT

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

ITA 833/RJT/2024[2021-22]Status: DisposedITAT Rajkot20 Jan 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 833/Rjt/2024 Assessment Year: (2021-22) (Hybrid Hearing) Vipulbhai Shambhubhai Vs. Ito, Ward – 2(1)(2) Ramani It Office, New Aayakar Bhawan, At. Virnagar, Tal: Jasdan, Vatiaka, Rajkot – 360060 Rajkot "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Awipr8457J (Assessee) (Respondent) Assessee By Shri Kalpesh Doshi, Ld. Ar Respondent By Shri Sanjay Punglia, Ld. Cit (Dr) Date Of Hearing 13 / 01 /2025 Date Of Pronouncement 20/ 01/2025 आदेश / O R D E R Per Dr. A. L. Saini, Am: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2021-22, Is Directed Against The Order Passed By The Commissioner Of Income Tax( Appeals), Vide Order Dated 08.03.2024, Which Is Turn Arises Out Of An Assessment Order Passed By The Assessing Officer, Under Section 143(3) Of The Income Tax Act, 1961( Hereinafter Referred To As “The Act”), Dated 15.12.2022. 2. The Appeal Filed By The Assessee For The Assessment Year 2021-22, Is Barred By Limitation By 147 Days. The Assessee Has Moved A Petition Requesting The Bench To Condone The Delay. The Learned Counsel For The Assessee Explained The Delay Stating That Assessee`S Wife, Smt. Kailashben Vipulbhai Ramani Was Ill & Suffering Severe Illness & Due To Such Bonafide Reason, Assessee Was Not Able To Vipulbhai Shambhubhai Ramani V. Ito Ay. 2021-22

Section 143(3)Section 5

1)(2) Ramani IT office, new aayakar bhawan, At. Virnagar, Tal: Jasdan, vatiaka, Rajkot – 360060 Rajkot "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AWIPR8457J (Assessee) (Respondent) Assessee by Shri Kalpesh Doshi, Ld. AR Respondent by Shri Sanjay Punglia, Ld. CIT (DR) Date of Hearing 13 / 01 /2025 Date of Pronouncement 20/ 01/2025 आदेश / O R D E R PER DR. A. L. SAINI

SHRI ARJANBHAI DAYALJIBHAI PARMAR,JAMNAGAR vs. THE PR. CIT, JAMNAGAR, JAMNAGAR

In the result, the appeal filed by the assessee is dismissed

ITA 37/RJT/2023[2017-18]Status: DisposedITAT Rajkot29 Mar 2023AY 2017-18

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No. 37/Rjt/2023 िनधा"रण वष" िनधा"रण वष"/Asstt. Years: 2017-2018 िनधा"रण िनधा"रण वष" वष"

For Appellant: Shri Sagar Shah, A.RFor Respondent: Shri Shramdeep Sinha, Sr. D.R
Section 143(3)Section 263

section 263 of the Act. 3. At the outset, it was noticed that there was a delay in filing the appeal by the assessee for 282 days. The assessee has filed condonation petition stating that the appeal memo in requisite form in 3 sets was inadvertently sent to the Departmental Representative. As such the appeal was filed within the time