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59 results for “condonation of delay”+ Section 2clear

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Key Topics

Section 271(1)(c)58Section 27438Penalty25Condonation of Delay22Addition to Income19Limitation/Time-bar17Section 153A16Section 12A15Section 147

ALOK KUMAR,KANKE ROAD vs. DCIT, CENTRAL CIRCLE TWO

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

ITA 201/RAN/2024[2009-10]Status: DisposedITAT Ranchi06 Oct 2025AY 2009-10

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

2. The Supreme Court in N. Balakrishnan v. M. Krishnamurthy 2008(228) ELT 162. While condoning the delay of 883 days intiling an application for setting aside the ex parte decree held "That the purpose of Limitation Act was not to destroy the rights. It is founded on public policy fixing a life span tor the legal remedy

ALOK KUMAR,RANCHI vs. DCIT, CENTRAL CIRCLE TWO

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

ITA 185/RAN/2024[2005-06]Status: DisposedITAT Ranchi06 Oct 2025AY 2005-06

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

2. The Supreme Court in N. Balakrishnan v. M. Krishnamurthy 2008(228) ELT 162. While condoning the delay of 883 days intiling an application for setting aside the ex parte decree held "That the purpose of Limitation Act was not to destroy the rights. It is founded on public policy fixing a life span tor the legal remedy

Showing 1–20 of 59 · Page 1 of 3

10
Section 119
Section 1489
Section 132(1)9

ALOK KUMAR,KANKE ROAD vs. DCIT, CENTRAL CIRCLE TWO

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

ITA 198/RAN/2024[2006-07]Status: DisposedITAT Ranchi06 Oct 2025AY 2006-07

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

2. The Supreme Court in N. Balakrishnan v. M. Krishnamurthy 2008(228) ELT 162. While condoning the delay of 883 days intiling an application for setting aside the ex parte decree held "That the purpose of Limitation Act was not to destroy the rights. It is founded on public policy fixing a life span tor the legal remedy

ALOK KUMAR,KANKE ROAD vs. DCIT, CENTRAL CIRCLE TWO

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

ITA 200/RAN/2024[2008-09]Status: DisposedITAT Ranchi06 Oct 2025AY 2008-09

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

2. The Supreme Court in N. Balakrishnan v. M. Krishnamurthy 2008(228) ELT 162. While condoning the delay of 883 days intiling an application for setting aside the ex parte decree held "That the purpose of Limitation Act was not to destroy the rights. It is founded on public policy fixing a life span tor the legal remedy

ALOK KUMAR,KANKE ROAD vs. DCIT, CENTRAL CIRCLE TWO

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

ITA 199/RAN/2024[2007-08]Status: DisposedITAT Ranchi06 Oct 2025AY 2007-08

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

2. The Supreme Court in N. Balakrishnan v. M. Krishnamurthy 2008(228) ELT 162. While condoning the delay of 883 days intiling an application for setting aside the ex parte decree held "That the purpose of Limitation Act was not to destroy the rights. It is founded on public policy fixing a life span tor the legal remedy

M/S EKLAVYA ESTATE PVT.LTD.,RANCHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, RANCHI, RANCHI

In the result, this appeal of the assessee is allowed

ITA 258/RAN/2024[2018-19]Status: DisposedITAT Ranchi03 Feb 2026AY 2018-19

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Eklavya Estate Pvt. Ltd., D.C.I.T., H-95, Harmu Housing Colony, Central Circle-2, Vs. Ranchi-834002 (Jharkhand) Ranchi. Pan No. Aabce 5815 F Appellant/ Assessee Respondent/ Revenue

Section 133ASection 270ASection 274

2. There is a delay of 92 days in filing of this appeal for which the assessee has filed application for condonation of delay mentioning the fact that since beginning of the proceedings the assessee had always been misrepresented M/s Eklavya Estate P Ltd. Vs DCIT with the facts and legal procedure by the CA/AR of the company. An affidavit

MAKHAN LAL GUPTA,DHANBAD vs. ITO WARD 1(1), DHANBAD

In the result, appeal of the assessee stands partly allowed for statistical purposes

ITA 367/RAN/2024[2013-14]Status: DisposedITAT Ranchi21 Aug 2025AY 2013-14

Bench: S/ S/Hri George Mathan & Ratnesh Nandan Sahayratnesh Nandan Sahayratnesh Nandan Sahayassessment Year : 2013-14 Makhan Makhan Lal Lal Gupta, Gupta, Acc Acc Vs. Income Tax Officer, Ward- Income Tax Officer, Ward Limited, Limited, Sindri Sindri Cement Cement 1(10, Dhanbad 1(10, Dhanbad Work, Acc Colony, Sindri , Work, Acc Colony, Sindri , Dhanbad Pan/Gir No. No. Auzpg 5573 D Appellant Appellant .. ( Respondent Respondent) Assessee By : None (Adjn.Petition) (Adjn.Petition) Revenue Revenue By : Shri Khubchand T Pandya, Ld Sr. Khubchand T Pandya, Ld Sr. Dr Date Of Hearing : 21/08/202 2025 Date Of Pronouncement : 21/08/2 2025

For Appellant: None (Adjn.petition)For Respondent: Shri Khubchand T Pandya, ld Sr
Section 147Section 249(2)Section 249(3)

2) of the Act r/w section did not condone the delay in filing of appeal. In our P a g e 2

SURYA REALCON PRIVATE LIMITED,SARAIDHELA, DHANBAD vs. DCIT, AAYAKAR BHAWAN, DHANBAD

In the result, grounds of appeal raised by the assessee are allowed

ITA 4/RAN/2024[2018-19]Status: DisposedITAT Ranchi07 May 2025AY 2018-19

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 139Section 139(1)Section 139(4)Section 143(1)(a)Section 801Section 801B

2. We find from perusal of record that there are delay of 173 days each in filing of both these appeals of the assessee before the Tribunal. Impugned order was passed by the ld. CIT(A) on 28/07/2023, however, these appeals are filed on Surya Realcon P Ltd. Vs DCIT 09/01/2024. The assessee has filed application for condonation of delay

SURYA REALCON PRIVATE LIMITED,SARAIDHELA, DHANBAD vs. DCIT, AAYAKAR BHAWAN, DHANBAD

In the result, grounds of appeal raised by the assessee are allowed

ITA 5/RAN/2024[2019-20]Status: DisposedITAT Ranchi07 May 2025AY 2019-20

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 139Section 139(1)Section 139(4)Section 143(1)(a)Section 801Section 801B

2. We find from perusal of record that there are delay of 173 days each in filing of both these appeals of the assessee before the Tribunal. Impugned order was passed by the ld. CIT(A) on 28/07/2023, however, these appeals are filed on Surya Realcon P Ltd. Vs DCIT 09/01/2024. The assessee has filed application for condonation of delay

JAYANT KUMAR,MUMBAI vs. NATIONAL FACELESS ASSESSMENT CENTRE AND ITO WARD 3(1), JAMSHEDPUR, RANCHI

In the result, appeal of the assessee stands partly allowed for statistical purposes

ITA 3/RAN/2025[2016-17]Status: DisposedITAT Ranchi21 Aug 2025AY 2016-17

Bench: S/ S/Hri George Mathan & Ratnesh Nandan Sahayratnesh Nandan Sahayratnesh Nandan Sahayassessment Year : 2016-17 Jayant Kumar, Flat No.702, Jayant Kumar, Flat No.702, Vs. National National E E-Assessment Ostwal Oasis, Near Ostswal Ostwal Oasis, Near Ostswal Centre/The Centre/The Income Income Tax Tax Sales Office, Kanakia Road, Sales Office, Kanakia Road, Officer, Ward-3(1), Patna 3(1), Patna Mira Mira Road Road (E), (E), Mumbai- Mumbai 401107 Pan/Gir No.Atqpk 5500 Q No.Atqpk 5500 Q (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : None(Adjn.Petition) Revenue Revenue By : Shri Khubchand T Pandya, Ld Sr. Khubchand T Pandya, Ld Sr. Dr Date Of Hearing : 21/08/202 2025 Date Of Pronouncement : 21/08/2 2025

For Appellant: None(Adjn.petition)For Respondent: Shri Khubchand T Pandya, ld Sr
Section 147Section 249(2)Section 249(3)

section did not condone the delay in filing of appeal. In our considered opinion, such delay needs to be P a g e 2

JAMSHEDPUR MANAGEMENT ASSOCIATION,JAMSHEDPUR vs. COMMISSIONER OF INCOME TAX EXEMPTION, PATNA, PATNA

In the result, grounds of appeals raised by the assessee are allowed for statistical purposes only

ITA 157/RAN/2023[2022-23]Status: DisposedITAT Ranchi06 May 2025AY 2022-23

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay(Virtual Hearing) Jamshedpur Management Association, C.I.T.(Exemption), 18, Centre For Excellence, Ch Area Patna Vs. (East), Jamshedpur-831001 (Jharkhand) Pan No. Aaeaj 2108 F Appellant/ Assessee Respondent/ Revenue

Section 12ASection 12A(1)(ac)Section 2(15)

2. We find from perusal of record that there is delay of 17 days in filing this appeal of the assessee before the Tribunal. Impugned order was passed by the ld. CIT(E) on 24/04/2023, however, this appeal is filed on 10/07/2023. The assessee has filed application for condonation of delay mentioning the fact that the assessee requested the Auditors

CHANDRAVANSHI EDUCATIONAL FOUNDATION,GARHWA vs. CIT(EXEMPTION), PATNA

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

ITA 473/RAN/2024[-]Status: DisposedITAT Ranchi29 Jan 2026

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahay(Virtual Hearing) Chandravanshi Educational Foundation, C.I.T.(Exemption), C/O-R C Chandravanshi Welfare Trust, Patna. Vs. Garhwa-833114 (Jharkhand) Pan No. Aagcc 7713 F Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 12A(1)(ac)Section 2(15)

2. We found from perusal of the record that there is a delay of eight days in filing this appeal before this Tribunal, for which a petition for condonation of Chandravanshi Educational Foundation Vs CIT(E) delay was filed mentioning the fact that the order of ld. CIT(E) was served on the assessee electronically. The department was gradually moving

M/S. JUNIOR CHAMBER INTERNATIONAL,,RANCHI vs. ITO , EXEMPTION WARD, RANCHI

In the result, grounds of appeal raised by the appellant are allowed for statistical purposes only

ITA 33/RAN/2024[2015-16]Status: DisposedITAT Ranchi07 Apr 2025AY 2015-16

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 12A

condone the delay in filing appeal and admit the same for hearing and adjudication. 5. The facts of the case, in brief, are that the appellant society is an association of young entrepreneurs and it is a society registered under Section 12AA of the Income Tax Act, 1961 (in short, the Act). The case of appellant was selected for limited

KUMAR PRATIK,KOLKATA vs. INCOME TAX OFFICER, SAHIBGANJ

In the result, this appeal of the assessee is allowed

ITA 132/RAN/2024[2015-16]Status: DisposedITAT Ranchi09 Jan 2026AY 2015-16

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahay(Virtual Hearing) Kumar Pratik, I.T.O., Tower C2, Flat 1402, Eden City, Sahibganj. Vs. Mahestala, Kolkata-700137. Pan No. Buapp 7990 K Appellant/ Assessee Respondent/ Revenue

Section 143(2)Section 143(3)Section 147Section 148Section 69C

2. We found from perusal of the record that there is a delay of more than a year in filing this appeal before this Tribunal, for which a petition for condonation of delay was filed mentioning the fact that the delay was caused due to medical and financial ground as the recovery of tax from Assessing Officer was followed

DINESH AGARWAL HUF,PATNA vs. DCIT/ACIT, CIRCLE-1, RANCHI

In the result, the grounds of appeal raised by the assessee are allowed for

ITA 262/RAN/2025[2015-16]Status: DisposedITAT Ranchi05 Mar 2026AY 2015-16

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 143(3)Section 40

2. We found from perusal of the record that there is a delay of 65 days in filing this appeal before this Tribunal, for which a petition for condonation of delay was filed by the assessee mentioning the fact that the appeal fees was paid by challan dated 25/06/2025. However, due to certain personal engagement in the family

DINESH AGARWAL HUF,PATNA vs. ITO, WARD-1(2), RANCHI

In the result, the grounds of appeal raised by the assessee are allowed for

ITA 263/RAN/2025[2016-17]Status: DisposedITAT Ranchi05 Mar 2026AY 2016-17

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 143(3)Section 40

2. We found from perusal of the record that there is a delay of 65 days in filing this appeal before this Tribunal, for which a petition for condonation of delay was filed by the assessee mentioning the fact that the appeal fees was paid by challan dated 25/06/2025. However, due to certain personal engagement in the family

NATIONAL UNIVERSITY OF STUDY AND RESEARCH IN LAW,RANCHI vs. ASST. DIRECTOR OF INCOME TAX ,CPC, BENGALURU

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

ITA 399/RAN/2024[2019-2020]Status: DisposedITAT Ranchi20 Nov 2025AY 2019-2020

Bench: Shri Pradip Kumar Choubey & Shri Ratnesh Nandan Sahay(Virtual Hearing) National University Of Study & Assistant Director Of Research In Law, Ranchi, Income Tax, Vs. Nusrl Campus, Pithoria Road, P.O- C.P.C., Bangaluru. Burku At Nagri, Jharkhand. Pan No. Aaajn 0847 Q Appellant/ Assessee Respondent/ Revenue

Section 10Section 11(2)Section 12ASection 143

condone the delay in filing of return due to genuine problem. 3. However, the institute received an intimation under sub-Section (1) of Section 143 of the Act dated 29/09/2020 bearing DIN No. CPC/1920/A7/2008041750 wherein the department added the set apart and accumulated amount of ₹ 2

HRIDAAN ENTERPRISE,DUMKA vs. ITO, DUMKA

In the result, the grounds of appeal raised by the assessee are allowed for statistical purposes

ITA 262/RAN/2024[2017-18]Status: DisposedITAT Ranchi05 May 2025AY 2017-18

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay(Virtual Hearing) Hridaan Enterprises, I.T.O., Bhagalpur Road, Dumka. Dumka. Vs. Pan No. Aajfh 3035 R Appellant/ Assessee Respondent/ Revenue

Section 115BSection 68

2. Rival submissions of both the parties have been heard and record perused. We find from perusal of record that there is delay of 28 days in filing of this appeal of the assessee before the Tribunal. Impugned order was passed by the ld. CIT(A) on 07/03/2024, however, this appeal was filed on 03/06/2024. The assessee has filed application

RAJARAM AGRAWAL,CHAKRADHARPUR vs. ITO, CHAIBASA

In the result, appeal of the assessee is dismissed

ITA 92/RAN/2025[2016-17]Status: DisposedITAT Ranchi26 Nov 2025AY 2016-17

Bench: Shri George Mathan(Through Hybrid Mode) आयकर अपील सं./Ita No.92/Ran/2025 (निर्धारण वर्ा / Assessment Year :2016-2017) Rajaram Agrawal, Vs. Ito, Ward-3(4), Chaibasa Ward No.7, Kali Mandir, Chakradharpur, West Singhbhum, Chakradharpur, Jharkhand स्थायी लेखा सं./Pan No. : Aejpa 5952 Q (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्ाारिती की ओर से /Assessee By : Shri Ritesh Kumar Jha, Adv राजस्व की ओर से /Revenue By : Shri Khubchand T Pandya, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 26/11/2025 घोषणा की तारीख/Date Of Pronouncement : 26/11/2025 आदेश / O R D E R This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Addl/Jcit(A)-2, Kolkata, Dated 23.03.2024 For The Assessment Year 2016- 2017. 2. Shri Ritesh Kumar Jha, Ld.Ar Represented On Behalf Of The Assessee. Shri Khubchand T Pandya, Sr. Dr Appeared On Behalf Of The Revenue. 3. It Was Submitted By Ld. Ar That The Appeal Of The Assessee Is Time Barred By 314 Days. It Was The Prayer That The Delay May Be Condoned & Appeal Of The Assessee May Be Adjudicated. 4. I Have Perused The Records. The Affidavit Filed By The Assessee On For Condonation Of Delay Reads As Follow:-

For Appellant: Shri Ritesh Kumar Jha, AdvFor Respondent: Shri Khubchand T Pandya, Sr
Section 44A

2 3 5. The appellate the order of the ld. CIT(A) was passed on 23.03.2024. The assessee has attached certain medical certificates. The reasons being given is that there is medical emergency and, therefore, I was there was reasonable cause for delay in filing the appeal. Accordingly, I condone the delay and the appeal of the assessee is admitted

INDIAN EDUCATION TRUST,DHANBAD vs. COMMISSIONER INCOME TAX APPEAL, INCOME TAX DEPARTMENT DELHI

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

ITA 442/RAN/2024[2018-19]Status: DisposedITAT Ranchi29 Jan 2026AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahay(Virtual Hearing) Indian Education Trust, Exemption Ward, Shishu Vihar, Bastacolla, Dhansar, Dhanbad. Vs. Dhanbad, Jharkhand. Pan No. Aaati 4414 L Appellant/ Assessee Respondent/ Revenue

Section 11(1)Section 12ASection 143Section 143(3)Section 144Section 250

Section 250 without adjudicating the issues on merit, despite condoning the delay in filing the appeal. 2. That the order