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30 results for “condonation of delay”+ Section 9(2)clear

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Key Topics

Section 271(1)(c)45Section 27438Section 153A16Condonation of Delay13Penalty11Section 12A10Addition to Income10Section 132(1)9Section 132(4)

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

Showing 1–20 of 30 · Page 1 of 2

9
Capital Gains9
Long Term Capital Gains9
Undisclosed Income9

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,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,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

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

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

delay of 173 days in filing both these appeals are condoned. Now adverting to the merit of the case. 5. Facts of the case in brief are that the CPC, Bangalore while processing the return under Section 143(1A) of the Income Tax Act, 1961 (in short, the Act) has not been allowed deduction under Section 80IB

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

delay of 173 days in filing both these appeals are condoned. Now adverting to the merit of the case. 5. Facts of the case in brief are that the CPC, Bangalore while processing the return under Section 143(1A) of the Income Tax Act, 1961 (in short, the Act) has not been allowed deduction under Section 80IB

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)

condoned. Now adverting to the merit of the case. 5. Facts of the case, in brief, are that the appellant is a society and filed an application in Form 10AB before the ld. CIT(E), Patna on 20/10/2022 for grant of regular registration under sub-clause (iii) of clause (ac) of sub-section (1) of Section 12A read with section

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

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

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

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

SUMBUL ALAM,RANCHI vs. ASSISTANT COOMMISSIONER OF INCOME TAX, RANCHI

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

ITA 412/RAN/2025[2022-2023]Status: DisposedITAT Ranchi05 Mar 2026AY 2022-2023

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 148Section 44ASection 69A

2. We found from perusal of the record that there is a delay of 266 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 for the income tax compliances, the appellant's had appointed her Authorised Representative but her Authorised Representative has failed

SUMBUL ALAM,RANCHI vs. THE ASSISSTANT COMMISSIONER OF INCOME TAX, RANCHI

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

ITA 411/RAN/2025[2019-2020]Status: DisposedITAT Ranchi05 Feb 2026AY 2019-2020

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 148Section 44ASection 69A

2. We found from perusal of the record that there is a delay of 266 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 for the income tax compliances, the appellant's had appointed her Authorised Representative but her Authorised Representative has failed

BABY CHATTERJEE,RANCHI vs. INCOME TAX OFFICER, WARD-1(3), RANCHI, RANCHI

In the result, this appeal of assessee is partly allowed

ITA 241/RAN/2023[2017-18]Status: DisposedITAT Ranchi16 Dec 2025AY 2017-18

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay(Virtual Hearing) Baby Chatterjee, I.T.O., 2A/2B, Krishna Enclave, North Office Ward 1(3), Vs. Para, Doranda, Ranchi-834002 Ranchi. (Jharkhand) Pan No. Anppc 8818 A Appellant/ Assessee Respondent/ Revenue

Section 142(1)Section 272A(1)(d)Section 274Section 69A

delay of about one month in filing this appeal is condoned. 3. Facts of the case, in brief, are that the assessee had declared income under the head 'income from salary and income from other sources (interest)' for the assessment year under consideration and declared total income at ₹ 4,16,400/- . The case was selected for limited scrutiny through CASS

HOLYFAITH TRIBAL W AND D TRUST ,RANCHI vs. ITO EXEMPTION WARD, RANCHI

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

ITA 69/RAN/2024[2016-17]Status: DisposedITAT Ranchi29 Sept 2025AY 2016-17

Bench: Shri Sonjoy Sarma & Before Shri Sonjoy Sarma & Before Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayshri Ratnesh Nandan Sahayshri Ratnesh Nandan Sahay(Virtual Hearing) Holyfaith Tribal W & D Trust, Ranchi, Holyfaith Tribal W & D Trust, Ranchi, I.T.O., 406, Midland East Apartment, 406, Midland East Apartment, Exemption Ward, Exemption Ward, Vs. Anantpur, Chutia, Doranda, Anantpur, Chutia, Doranda, Ranchi. Ranchi-834002 (Jharkhand) 834002 (Jharkhand) Pan No. Aaath 5200 R Aaath 5200 R Appellant/ Assessee Appellant/ Assessee Respondent/ Revenue Respondent/ Revenue

Section 11Section 13(1)Section 133(6)Section 17

delay of about four months in filing this appeal before this Tribunal is condoned. 4. Now coming to the merit of the case, the brief facts of the case are that the assessee is a Trust and filed its return of income for the A.Y. 2016-17 on 21/10/2016 in Form ITR-7 and claimed exemption under Section

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)Section 68

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 and that the delay was not intentional. We, therefore, condone the delay in filing the appeal

ANKITA AGARWAL,JAMSHEDPUR vs. ITO WARD 1(1), JAMSHEDPUR, JAMSHEDPUR

The appeal of the assessee is allowed for statistical purposes

ITA 499/RAN/2024[2016-17]Status: DisposedITAT Ranchi23 Jun 2025AY 2016-17

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayi.T.A. No.499/Ran/2024 Assessment Year: 2016-17 Ankita Agarwal………...................................…...........................……….……Appellant Near Kali Mandir, Harharguttu, Jamshedpur, Jharkhand-831002. [Pan: Atkpa9502A] Vs. Ito, Ward-1(1), Jamshedpur........…..….…..….........……........……...…..…..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 28.06.2024 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 125 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 143(2)Section 147Section 148Section 250Section 250(6)Section 69

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

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

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