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6 results for “condonation of delay”+ Section 69Cclear

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Key Topics

Section 26314Section 143(3)6Section 69C4Survey u/s 133A4Condonation of Delay4Section 69A2Section 133A2Section 692Addition to Income

SHREE SAMARTH ELECTRICALS PVT LTD,JAMNAGAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAMNAGAR

ITA 610/RJT/2024[2018-19]Status: DisposedITAT Rajkot25 Apr 2025AY 2018-19

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

For Appellant: Shri Mahesh Paun, ld.ARFor Respondent: Shri Sanjay Punglia, ld.CIT-DR
Section 133ASection 143(3)Section 263Section 69

condone the delay of 120 days in ITA No.612/RJT/2024,as also 119 days’ delay, each in filing, the appeals in ITA No.609 and 610/RJT/2024, and admit these respective appeals for hearing. 7. For the sake of convenience, the grounds as well as the facts narrated in ITA No.612/RJT/2024, for assessment Year 2018-19, have been taken into consideration for deciding

SHREE SAMARTH SWITCHGEAR AND TRANSMISSION PVT LTD,JAMNAGAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAMNAGAR, JAMNAGAR

2
Natural Justice2
Limitation/Time-bar2
ITA 609/RJT/2024[2018-19]Status: DisposedITAT Rajkot25 Apr 2025AY 2018-19

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

For Appellant: Shri Mahesh Paun, ld.ARFor Respondent: Shri Sanjay Punglia, ld.CIT-DR
Section 133ASection 143(3)Section 263Section 69

condone the delay of 120 days in ITA No.612/RJT/2024,as also 119 days’ delay, each in filing, the appeals in ITA No.609 and 610/RJT/2024, and admit these respective appeals for hearing. 7. For the sake of convenience, the grounds as well as the facts narrated in ITA No.612/RJT/2024, for assessment Year 2018-19, have been taken into consideration for deciding

SHIV GREEN ENERGY PRIVATE LIMITED,JAMNAGAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAMNAGAR

In the result, appeals filed by the assessees(ITA No

ITA 595/RJT/2024[2018-19]Status: DisposedITAT Rajkot30 Apr 2025AY 2018-19

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No. 595/Rjt/2024 "नधा"रणवष" / Assessment Year: (2018-19) (Hybrid Hearing) Shiv Green Energy Pvt. Ltd. Vs. The Principal Commissioner Of Income Tax, 107, Divyam Park, Jamnagar 361001 Opp. H.O. Bhatt Bunglow, Nr. Sanjeevani Medical Store, Jamnagar - 361006 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aascs8645J (Appellant) (Respondent)

For Appellant: Shri Mahesh Paun, Ld. ARFor Respondent: ShriSanjay Pungalia, Ld. CIT. (DR)
Section 143(3)Section 263

condone the delay inassessee`s appeal in ITA No. 595/Rjt/2024 (Shiv Green Energy Pvt. Ltd.). 8. When, these two appeals called out for hearing, the Ld. Counsel of the assessee invited our attention to the order dated 25.04.2025 in the case of“Shree Samrath Switchgear &Transmission P. Ltd. & Shri Samrath Electronics P. Ltd.& Shri Gojiya Bhikhubhai”, vide

ASHOK GOPALDAS VITHLANI,JAMKHAMBHALIYA vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAMNAGAR

In the result, appeals filed by the assessees(ITA No

ITA 229/RJT/2024[2017-18]Status: DisposedITAT Rajkot30 Apr 2025AY 2017-18

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No. 595/Rjt/2024 "नधा"रणवष" / Assessment Year: (2018-19) (Hybrid Hearing) Shiv Green Energy Pvt. Ltd. Vs. The Principal Commissioner Of Income Tax, 107, Divyam Park, Jamnagar 361001 Opp. H.O. Bhatt Bunglow, Nr. Sanjeevani Medical Store, Jamnagar - 361006 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aascs8645J (Appellant) (Respondent)

For Appellant: Shri Mahesh Paun, Ld. ARFor Respondent: ShriSanjay Pungalia, Ld. CIT. (DR)
Section 143(3)Section 263

condone the delay inassessee`s appeal in ITA No. 595/Rjt/2024 (Shiv Green Energy Pvt. Ltd.). 8. When, these two appeals called out for hearing, the Ld. Counsel of the assessee invited our attention to the order dated 25.04.2025 in the case of“Shree Samrath Switchgear &Transmission P. Ltd. & Shri Samrath Electronics P. Ltd.& Shri Gojiya Bhikhubhai”, vide

ISHWARBHAI SHANTILAL PATEL,SURAT vs. ITO, WARD-1(2)(1), SURAT

In the result, the appeal of the assessee is partly allowed

ITA 679/SRT/2025[2018-19]Status: DisposedITAT Rajkot15 Apr 2026AY 2018-19

Bench: Dr. B.R.R. Kumar, Vice- & Ms. Suchitra Kamble

For Appellant: Shri PM Jagaseth C.AFor Respondent: Shri Ashish Kumar, Sr. D.R
Section 69ASection 69C

delay is condoned. 3. The Assessing Officer has made addition on account of unexplained expenditure u/s. 69C of the Act amounting to Rs. 10,17,870/- being expenditure incurred on the purchase from IshwarbhaiShantilal Patel Vs. ITO Asst.Year:2018-19 - 2– M/s. Mirza Traders amounting to 19,78,032/- and cash was received from said party. From the perusal

SHRI NARESH RAMJI BHANUSHALI,GANDHIDHAM vs. THE ITO, WARD-1, GANDHIDHAM

In the result, assessee’s appeal is allowed for statistical purposes

ITA 295/RJT/2019[2013-14]Status: DisposedITAT Rajkot28 Feb 2023AY 2013-14

Bench: Smt.Annapurna Gupta & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 295/Rjt/2019 ("नधा"रण वष" / Assessment Year : 2013-14) Shri Naresh Ramji The Income Tax Officer, बनाम/ Bhanushali Ward-1, Gandhidham Vs. T. No.1, Plot No.257, Ward 8A, Gandhidham "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aewpb8042H .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant By : Shri Chetan Agarwal, A.R. ""यथ" क" ओर से / Shri V. J. Boricha, D.R. Respondent By : सुनवाई क" तार"ख / Date Of 12/12/2022 Hearing घोषणा क" तार"ख /Date Of 28/02/2023 Pronouncement O R D E R Per Ms. Madhumita Roy - Jm: The Instant Appeal At The Instance Of The Assessee Is Directed Against The Order Dated 24.07.2019 Passed By The Commissioner Of Income Tax (Appeals) – 2, Rajkot (‘The Cit(A)’), Arising Out Of The Assessment Order Dated 09.02.2016 Passed By The Learned Ito, Ward-1, Gandhidham Under Section

For Appellant: Shri Chetan Agarwal, A.R
Section 40A(3)Section 69C

delay is condoned. 3. We have heard the rival submissions made by the respective parties and we have also perused the relevant materials available on record. 4. Before the Ld. AO, the addition was made under Section 69C