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5 results for “condonation of delay”+ Section 83clear

Sorted by relevance

Patna490Mumbai410Chennai405Delhi391Kolkata287Hyderabad183Bangalore170Ahmedabad151Karnataka124Pune119Chandigarh115Jaipur108Nagpur100Cochin74Indore69Surat63Rajkot53Cuttack45Calcutta41Lucknow39Panaji36Amritsar26Raipur19Visakhapatnam14Agra13Guwahati12SC11Varanasi6Jabalpur6Telangana5Ranchi5Allahabad3Jodhpur3Andhra Pradesh2Orissa2Rajasthan1Punjab & Haryana1Himachal Pradesh1

Key Topics

Section 234E12Section 200A10Section 270A6Condonation of Delay5Section 1542Section 1482Section 1472TDS2Limitation/Time-bar

PAWAN KUMAR,RANCHI vs. ITO, WARD-2(2), RANCHI

The appeal of the assessee is allowed for statistical purposes

ITA 487/RAN/2024[2016-17]Status: DisposedITAT Ranchi23 Jun 2025AY 2016-17

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayi.T.A. No.487/Ran/2024 Assessment Year: 2016-17 Pawan Kumar….………...................................…...........................……….……Appellant A/3, Manorama Enclave, Argora, Pundag Road, Ranchi, Jharkhand – 834012. [Pan: Agypk0863F] Vs. Ito, Ward-2(2), Ranchi……........…..….…..….........……........……...…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri Khubchand T. Pandya, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 19, 2025 Date Of Pronouncing The Order : June 23, 2025 Order Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against An Order Dated 03.10.2024 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. At The Outset, The Registry Has Informed That There Is A Delay Of 15 Days In Filing The Present Appeal. The Assessee Filed An Application For Condonation Of Delay Stating Reasons For Such Delay. After Considering The Application, We Find Reasonable Cause & That The Delay Was Not Intentional. We, Therefore, Condone The Delay In Filing The Appeal & Adjudicate The Appeal On Merits Of The Case. 3. No One Has Appeared On Behalf Of The Assessee In Spite Of Serving Notices For Hearing & The Tribunal Cannot Keep This Appeal Pending For Indefinite Time Due To Non-Representation. Therefore, In The Absence Of Any Authorised Representative Of The Assessee, We Proceed To Decide The

Section 147Section 148Section 250Section 250(6)
2
Rectification u/s 1542
Addition to Income2
Section 68

condone the delay in filing the appeal and adjudicate the appeal on merits of the case. 3. No one has appeared on behalf of the assessee in spite of serving notices for hearing and the Tribunal cannot keep this appeal pending for indefinite time due to non-representation. Therefore, in the absence of any authorised representative of the assessee

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

delay in filing of the appeal is condoned and the appeal disposed off on merits. 3. The facts of the case, in brief, are that the assessee is a private limited unlisted company, engaged in the real estate business. Survey under section 133A of the Income Tax Act, 1961 (in short, the Act) was conducted in the case of assessee

M/S VIKAS SAMITIES,JAMSHEDPUR vs. CIT EXEMPTION, RANCHI

In the result, both the appeals of the assessee are allowed

ITA 355/RAN/2018[2013-14]Status: DisposedITAT Ranchi30 Oct 2019AY 2013-14
For Appellant: Shri Pawan Periwal, CA(AR)For Respondent: Shri P.K.Mondal, ACIT(DR)
Section 154Section 200ASection 234E

condonation of delay to which the ld. DR did not object to appeals are heard on merits. 3. The sole issue involved in both the appeals of the assessee is that the CIT(A) erred in confirming the order of AO levying late fee u/s.234E of the Act for delay in filing quarterly statement. 4. Brief facts of the case

M/S VIKAS SAMITIES,JAMSHEDPUR vs. CIT EXEMPTION, RANCHI

In the result, both the appeals of the assessee are allowed

ITA 356/RAN/2018[2014-15]Status: DisposedITAT Ranchi30 Oct 2019AY 2014-15
For Appellant: Shri Pawan Periwal, CA(AR)For Respondent: Shri P.K.Mondal, ACIT(DR)
Section 154Section 200ASection 234E

condonation of delay to which the ld. DR did not object to appeals are heard on merits. 3. The sole issue involved in both the appeals of the assessee is that the CIT(A) erred in confirming the order of AO levying late fee u/s.234E of the Act for delay in filing quarterly statement. 4. Brief facts of the case

DEBASREE SENGUPTA,SONARI vs. ITO WARD 1 (1), JAMSHEDPUR

The appeal of the assessee is allowed for statistical purposes

ITA 34/RAN/2025[2018-19]Status: DisposedITAT Ranchi17 Dec 2025AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahay

Section 144Section 148

83,000 was considered as income that had escaped assessment. Accordingly, notice under section 148 of the act as well as show-cause notice under section 144 of the Act was issued. The assessee, however, did not appear in response to the notices. Subsequently, the assessee filed a reply, but the Assessing Officer completed the assessment and determined the total