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66 results for “condonation of delay”+ Carry Forward of Lossesclear

Sorted by relevance

Mumbai534Kolkata425Chennai241Delhi167Ahmedabad161Pune152Hyderabad128Chandigarh99Bangalore90Jaipur89Raipur73Surat66Amritsar48Rajkot47Cuttack45Visakhapatnam40Calcutta39Nagpur34Lucknow26Indore25Guwahati17Patna16SC14Cochin11Varanasi10Allahabad8Karnataka7Jodhpur6Dehradun5Telangana4Panaji3Agra2Jabalpur1Andhra Pradesh1Himachal Pradesh1A.K. SIKRI ROHINTON FALI NARIMAN1Rajasthan1

Key Topics

Addition to Income51Section 143(3)49Section 143(1)44Section 14733Condonation of Delay25Section 14823Disallowance21Limitation/Time-bar20Section 271(1)(c)

ACIT, CIRCLE-1(2), SURAT vs. VEEKAY RAYONS, SURAT

In the result, the ground of appeal raised by the revenue are dismissed

ITA 490/SRT/2019[2015-16]Status: DisposedITAT Surat16 May 2022AY 2015-16

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) A.C.I.T. M/S Veekay Rayons, Circle-1(2), 4007, World Trade Centre, Ring Vs. Surat. Road, Rustampura, Surat-395002. Pan : Aaffv 4128 H Appellant Respondednt

Section 139(1)Section 254(1)Section 80

carry forward business loss the return should be file within due date as prescribed under section 139(1). 2 ITA 490/SRT/2019 ACIT Vs M/s Veekay Rayons 3. On appeal, the ld. CIT(A), the assessee retreated the similar submissions as made before assessing officer. The assessee also relied on the decision of Tribunal in ACIT Vs Noel Pharma Hyderabad

SACHIN NOTIFIED AREA,SURAT vs. PR. COMMISSIONER OF INCOME TAX , SURAT - 1, SURAT

In the result, appeal filed by the assessee is allowed

Showing 1–20 of 66 · Page 1 of 4

18
Section 26315
TDS15
Section 271D12
ITA 343/SRT/2022[2017-18]Status: DisposedITAT Surat26 Jun 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.343/Srt/2022 "नधा"रण वष"/Assessment Year: (2017-18) (Physical Hearing) Sachin Notified Area, Vs. The Pcit, Surat-1 Plot No.5719, Unnati Building, Sachin Gidc, Sachin, Surat-394230. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaals0146H Shri P. M. Jagasheth, Ca Appellant By Shri Ravinder Sindhu, Cit(Dr) Respondent By Date Of Hearing 31/05/2023 Date Of Pronouncement 26/06/2023

Section 143(3)Section 263

condone the delay and admit the appeal for hearing. 4. Succinctly, the factual panorama of the case is that assessee before us is deemed Municipality working in the name and style as ‘Sachin Notified Area’. The assessee had filed its return of income for assessment year (A.Y.) 2017-18 on 24/03/2018, declaring total income NIL, after claiming deduction of Rs.13

SHRI MANSUKH K. VAGHASIA,,SURAT vs. THE INCOME TAX OFFICER, WARD-8(3),, SURAT

In the result, the appeal of the assessee is allowed

ITA 1070/AHD/2015[2010-11]Status: DisposedITAT Surat05 Apr 2022AY 2010-11

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.1070/Ahd/2015 ("नधा"रणवष" / Assessment Years: (2010-11) (Virtual Court Hearing) Mansukh K. Vaghasia, Surat Vs. The Ito, Ward-8(3), C-1-102, Subham Residency, B/H Surat. Natvar Nagar, Nana Varachha, Surat-395008. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acjpv4517A (Assessee) (Respondent) Assessee By: Shri Mehul Shah, Ca Revenue By: Shri Sita Ram Meena, Sr. Dr सुनवाईक"तार"ख/ Date Of Hearing : 25/02/2022 घोषणाक"तार"ख/Date Of Pronouncement : 05/04/2022

For Appellant: Shri Mehul Shah, CAFor Respondent: Shri Sita Ram Meena, Sr. DR
Section 143(3)Section 148

condone the delay and admit the appeal for hearing on merits. 7. Brief facts of the issue in dispute are stated as under. Before us, assessee is an individual and filed his return of income on 15.03.2011, declaring total income of Rs.1,54,310/- and the same was processed by the Income Tax Department accepting the returned income. 8. Later

SONU DHARMICHAND BAFNA PROP. OF BRIGHT DIAMONDS,SURATY vs. INCOME TAX OFFICER, WD- 2(3)(8), SURAT

In the result the ground No

ITA 167/SRT/2021[2013-14]Status: DisposedITAT Surat30 Dec 2022AY 2013-14

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

Section 143(3)

condone the delay in these three appeals and admit these three appeals for hearing on merit. 19. Since, the issue involved in these remaining six cross-appeals are common and identical, therefore these appeals have been clubbed and heard together and a ITA Nos. 48, 62, 65 & 66/SRT/2019 &167 to 170/SRT/2021/AY.2013-14 Sonu Dharmichand Bafna & Others consolidated order is being passed

THE ITO, WARD-2(3)(8),, SURAT vs. SHRI VRAJENDRA JAGJIVANDAS THAKKAR,, SURAT

In the result the ground No

ITA 62/SRT/2019[2013-14]Status: DisposedITAT Surat30 Dec 2022AY 2013-14

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

Section 143(3)

condone the delay in these three appeals and admit these three appeals for hearing on merit. 19. Since, the issue involved in these remaining six cross-appeals are common and identical, therefore these appeals have been clubbed and heard together and a ITA Nos. 48, 62, 65 & 66/SRT/2019 &167 to 170/SRT/2021/AY.2013-14 Sonu Dharmichand Bafna & Others consolidated order is being passed

VRAJENDRA JAGJIVANDAS THAKKAR PROP. OF ADITI EXPORTS,SURAT vs. INCOME TAX OFFICER, WD- 2(3)(8), SURAT

In the result the ground No

ITA 168/SRT/2021[2013-14]Status: DisposedITAT Surat30 Dec 2022AY 2013-14

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

Section 143(3)

condone the delay in these three appeals and admit these three appeals for hearing on merit. 19. Since, the issue involved in these remaining six cross-appeals are common and identical, therefore these appeals have been clubbed and heard together and a ITA Nos. 48, 62, 65 & 66/SRT/2019 &167 to 170/SRT/2021/AY.2013-14 Sonu Dharmichand Bafna & Others consolidated order is being passed

PARAG NARESHBHAI MEHTA PROP. OF DEEKSHA TRADING ,SURAT vs. INCOME TAX OFFICER, WARD -2(3)(8), , SURAT

In the result the ground No

ITA 169/SRT/2021[2013-14]Status: DisposedITAT Surat30 Dec 2022AY 2013-14

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

Section 143(3)

condone the delay in these three appeals and admit these three appeals for hearing on merit. 19. Since, the issue involved in these remaining six cross-appeals are common and identical, therefore these appeals have been clubbed and heard together and a ITA Nos. 48, 62, 65 & 66/SRT/2019 &167 to 170/SRT/2021/AY.2013-14 Sonu Dharmichand Bafna & Others consolidated order is being passed

ITO, WARD 2(3)(8), SURAT vs. SHRI PARAG NARESHBHAI MEHTA, SURAT

In the result the ground No

ITA 65/SRT/2019[2013-14]Status: DisposedITAT Surat30 Dec 2022AY 2013-14

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

Section 143(3)

condone the delay in these three appeals and admit these three appeals for hearing on merit. 19. Since, the issue involved in these remaining six cross-appeals are common and identical, therefore these appeals have been clubbed and heard together and a ITA Nos. 48, 62, 65 & 66/SRT/2019 &167 to 170/SRT/2021/AY.2013-14 Sonu Dharmichand Bafna & Others consolidated order is being passed

MAYUR ASHESHBHAI JOSHI PROP. SHRUSHTI ENTERPRISE,SURAT vs. INCOME TAX OFFICER, WARD, - 2(3)(8), SURAT

In the result the ground No

ITA 170/SRT/2021[2013-14]Status: DisposedITAT Surat30 Dec 2022AY 2013-14

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

Section 143(3)

condone the delay in these three appeals and admit these three appeals for hearing on merit. 19. Since, the issue involved in these remaining six cross-appeals are common and identical, therefore these appeals have been clubbed and heard together and a ITA Nos. 48, 62, 65 & 66/SRT/2019 &167 to 170/SRT/2021/AY.2013-14 Sonu Dharmichand Bafna & Others consolidated order is being passed

ITO, WARD -2(3)(8), SURAT vs. SHRI MAYUR ASHESHBHAI JOSHI, SURAT

In the result the ground No

ITA 66/SRT/2019[2013-14]Status: DisposedITAT Surat30 Dec 2022AY 2013-14

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

Section 143(3)

condone the delay in these three appeals and admit these three appeals for hearing on merit. 19. Since, the issue involved in these remaining six cross-appeals are common and identical, therefore these appeals have been clubbed and heard together and a ITA Nos. 48, 62, 65 & 66/SRT/2019 &167 to 170/SRT/2021/AY.2013-14 Sonu Dharmichand Bafna & Others consolidated order is being passed

INCOME TAX OFFICER, WARD -2(3)(8), SURAT vs. SHRI SONU DHARMICHAND BAFNA,, SURAT

In the result the ground No

ITA 48/SRT/2019[2013-14]Status: DisposedITAT Surat30 Dec 2022AY 2013-14

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

Section 143(3)

condone the delay in these three appeals and admit these three appeals for hearing on merit. 19. Since, the issue involved in these remaining six cross-appeals are common and identical, therefore these appeals have been clubbed and heard together and a ITA Nos. 48, 62, 65 & 66/SRT/2019 &167 to 170/SRT/2021/AY.2013-14 Sonu Dharmichand Bafna & Others consolidated order is being passed

HI-TECH WATER SOLUTION PVT. LTD., ,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-1 (1)(1), SURAT

In the result, the ground of appeal raised by the revenue are dismissed

ITA 434/SRT/2022[2018-19]Status: DisposedITAT Surat28 Feb 2023AY 2018-19

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.434/Srt/2022 Assessment Year: (2018-19) (Physical Hearing) Hi-Tech Water Solution Pvt. Ltd., The Dcit, Circle – 1(1)(1), Vs. 229-230, Turning Point Complex, (Processed By Ghod Dod Road, Opp. Fire Dcit-Cpc-Bangalore) Station, Surat – 395007. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadch1709F (Appellant) (Respondent) Assessee By Shri Vinod Goyal, Ca Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 08/02/2023 Date Of Pronouncement 27/02/2023

Section 115Section 139(1)Section 143(1)Section 143(1)(a)Section 80Section 80I

carry forward loss could not be denied to the assessee. The Coordinate Bench of Hyderabad Tribunal in the case of ACIT Vs M/s Noel Pharma (supra) has also ITA 434/SRT/2022/AY.2018-19 Hi-Tech Water Solution Pvt. Ltd. held that when delay was not because of any lapse on the part of assessee but due to technical reasons in uploading the return

SHREE SUIGAM KHODADHOR PANJARA POLE,SURAT vs. ITO, EXEMPTION WARD, SURAT

In the result, appeal of the assessee is allowed

ITA 1278/SRT/2024[2019-20]Status: DisposedITAT Surat21 Apr 2025AY 2019-20

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri Sapnesh Sheth, C.AFor Respondent: Shri Mukesh Jain, Sr. DR
Section 11Section 119(2)(b)Section 12ASection 12A(1)(b)Section 143(1)Section 80Section 80G(5)

condone such delay. Accordingly, the Gujarat High Court directed that the order of rectification under section 154 be quashed 7.3 In the case of Jt. CIT (OSD) v. Gujarat Energy Development Agency [2023] 154 taxmann.com 348/202 ITD 733 (Ahd. - Trib.), the ITAT held that where assessee, a charitable trust, filed audit report in Form No. 10B during assessment proceedings, Assessing

SHRI MODH PATNI GHANCHI GNATI PUNCH TRUST,SURAT vs. INCOME TAX OFFICER, WARD-2(3)(6), SURAT

In the result, appeal filed by the assessee is allowed for statistical purposes in above terms

ITA 88/SRT/2023[2016-17]Status: DisposedITAT Surat22 Dec 2023AY 2016-17

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.88/Srt/2023 Assessment Year: (2016-17) (Physical Court Hearing) Shri Modh Patni Ghanchi Gnati Income Tax Officer, Punch Trust, Vs. Ward-2(3)(6), Bahulbaug, Prichhadi Road, Surat Haripura, Surat-395003 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabts 2898 D (अपीलाथ"/Assessee) (""थ" /Respondent)

Section 11(1)(a)Section 154

carried the matter in appeal before ld CIT(A), who has dismissed the appeal of the assessee, because the assessee did not appear before ld CIT(A). 4. Against the order of ld CIT(A), the assessee filed appeal before this Tribunal and prayer of the assessee before this Tribunal is that delay in filing the Form-10B before

LABHUBEN MANUBHAI MANGUKIYA,SURAT vs. INCOME TAX OFFICER WARD 3(3)(5), SURAT

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

ITA 773/SRT/2024[2017-18]Status: DisposedITAT Surat24 Apr 2025AY 2017-18

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.773/Srt/2024 Assessment Year: (2017-18) (Physical Hearing) Labhuben Manubhai Mangukiya. Vs. The Ito, 24, Ramkrishna Society, L.H. Road, Ward-3(3)(5), Surat - 395006 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aczpm1695G (Appellant) (Respondent)

Section 115BSection 143(2)Section 250Section 253(3)Section 68

carried forward for the next 20 months to be deposited in her bank account during demonetization period on 06.12.2016. However, it is found that the submission of the assessee dated 09.02.2021 to the CIT(A) has not been considered by him while deciding the appeal. In the said submission, apart from prayer for condonation of delay for 20 days

M/S RUDRA DEVELOPERS,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CIR- 1(1)(1), SURAT

In the result, the ground of appeal raised by the assessee is allowed for statistical purposes

ITA 131/SRT/2023[2013-14]Status: DisposedITAT Surat27 Jun 2023AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(1)Section 143(3)Section 154Section 254(1)

carrying forward of current year business loss of Rs. 17,59,470/- claimed in the return of income. 4. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of hearing of the appeal.” 3. Brief facts of the case are that the assessee is engaged in building construction activities, filed its return

M/S RUDRA DEVELOPERS,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CIR- 1(1)(1), SURAT

In the result, the ground of appeal raised by the assessee is allowed for statistical purposes

ITA 132/SRT/2023[2013-14]Status: DisposedITAT Surat27 Jun 2023AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(1)Section 143(3)Section 154Section 254(1)

carrying forward of current year business loss of Rs. 17,59,470/- claimed in the return of income. 4. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of hearing of the appeal.” 3. Brief facts of the case are that the assessee is engaged in building construction activities, filed its return

BANK OF INDIA, ,SURAT vs. DY. CIT, TDS, CIRCLE, SURAT, SURAT

In the result, assessee’s both appeals are allowed

ITA 247/SRT/2019[2010-11]Status: DisposedITAT Surat21 Nov 2022AY 2010-11

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

For Appellant: Shri Pankaj R Gupta, CAFor Respondent: Shri Vinod Kumar, Sr. DR
Section 201(1)

loss if the assessee will not get any benefit in filing the appeals rather there is always chance of dismissal of appeal for technical reasons. The Ld. AR for the assessee submits that considering the aforesaid factual backgrounds and keeping in view that delays were neither intentional nor deliberate therefore, the same may be condoned. To support his submission

BANK OF INDIA, ,SURAT vs. DY. CIT, TDS, CIRCLE, SURAT, SURAT

In the result, assessee’s both appeals are allowed

ITA 248/SRT/2019[2011-12]Status: DisposedITAT Surat21 Nov 2022AY 2011-12

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

For Appellant: Shri Pankaj R Gupta, CAFor Respondent: Shri Vinod Kumar, Sr. DR
Section 201(1)

loss if the assessee will not get any benefit in filing the appeals rather there is always chance of dismissal of appeal for technical reasons. The Ld. AR for the assessee submits that considering the aforesaid factual backgrounds and keeping in view that delays were neither intentional nor deliberate therefore, the same may be condoned. To support his submission

BANK OF INDIA,SURAT vs. ITO (TDS-1), SURAT, SURAT

In the result, assessee’s both appeals are allowed

ITA 323/SRT/2019[2009-10]Status: DisposedITAT Surat21 Nov 2022AY 2009-10

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

For Appellant: Shri Pankaj R Gupta, CAFor Respondent: Shri Vinod Kumar, Sr. DR
Section 201(1)

loss if the assessee will not get any benefit in filing the appeals rather there is always chance of dismissal of appeal for technical reasons. The Ld. AR for the assessee submits that considering the aforesaid factual backgrounds and keeping in view that delays were neither intentional nor deliberate therefore, the same may be condoned. To support his submission