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3 results for “condonation of delay”+ Section 79clear

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Key Topics

Section 405Section 11(2)5Section 1473Section 1483Section 194C3Condonation of Delay3Section 143(3)2Section 12A2Disallowance

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

condone the delay in filing the appeal before this Tribunal. 3. Facts of the case, in brief, are that the Assessing Officer, on the basis of AIR/CIB(NMS Data) information found that the assessee has not filed his return of income for the A.Y. 2015-16 despite the fact that he has carried out financial transactions in immovable property

K M MEMORIAL HOSPITAL & RESERCH CENTRE (P) LTD,BOKARO vs. ACIT, CIRCLE-1,, HAZARIBAG

2
Addition to Income2

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

ITA 19/RAN/2021[2013-14]Status: DisposedITAT Ranchi29 Apr 2025AY 2013-14

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 143(3)Section 194CSection 263Section 40

condone the delay of 52 days in filing appeal before this Tribunal and admit the same for hearing on merit. 4. The facts of the case, in brief, are that the assessee is a private limited company and runs a hospital. The assessee filed return of income on 28/09/2013 disclosing total income of ₹ 37,09,380/-. The case was selected

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

condonation of delay was not acceded by the department. 4. The appellant then filed a rectification application against the above demand notice, however, the same was rejected by the department. The appellant institute, therefore, filed another rectification application, however, the department bearing DIN No. CPC/1920/U7/2013753186 dated 04/02/2021 disallowed both the revenue expenditure as well as the capital expenditure claimed