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120 results for “condonation of delay”+ Reopening of Assessmentclear

Sorted by relevance

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Key Topics

Section 148136Addition to Income88Section 14782Section 69A62Section 14454Section 143(3)50Reopening of Assessment49Section 25046Section 271(1)(c)45

MUKHTAR RAMZAN SHAIKH,VAPI vs. INCOME TAX OFFICER, WARD-6, VAPI, VAPI

In the result, assessee’s appeal in ITA No

ITA 628/SRT/2023[2010-11]Status: DisposedITAT Surat12 Dec 2023AY 2010-11

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita Nos.628 & 629/Srt/2023 Assessment Years: (2010-11 & 2011-12) (Physical Hearing) Mukhtar Ramzan Shaikh Income Tax Officer, 303, Imran Mension, Opp. Vs. Ward-6, Vapi, Income Tax Office, Suman Auto, Godal Nagar, Room No.808, Fortune Saquare- Vapi-396191 Ii, Daman Road, Chala Vapi- 396191 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Awlps 0991 F (अपीलाथ"/Appellant) (""थ" /Respondent)

Section 139Section 143(3)Section 148Section 69ASection 80C

reopening of assessment. 3. Ld CIT(A), NFAC, Delhi has erred in law and on fact to confirm AO’s assessment u/s 143(3) r.w.s.147 of the Act. Without rebutting appellant objection and without passing speaking order as required under the law and as per the guidelines of Hon’ble Supreme Court in the case of GNK DRIVESHAFT. 4. Ld.CIT

Showing 1–20 of 120 · Page 1 of 6

Penalty37
Condonation of Delay36
Section 254(1)30

MUKHTAR RAMZAN SHAIKH,VAPI vs. INCOME TAX OFFICER, WARD-6, VAPI, VAPI

In the result, assessee’s appeal in ITA No

ITA 629/SRT/2023[2011-12]Status: DisposedITAT Surat12 Dec 2023AY 2011-12

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita Nos.628 & 629/Srt/2023 Assessment Years: (2010-11 & 2011-12) (Physical Hearing) Mukhtar Ramzan Shaikh Income Tax Officer, 303, Imran Mension, Opp. Vs. Ward-6, Vapi, Income Tax Office, Suman Auto, Godal Nagar, Room No.808, Fortune Saquare- Vapi-396191 Ii, Daman Road, Chala Vapi- 396191 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Awlps 0991 F (अपीलाथ"/Appellant) (""थ" /Respondent)

Section 139Section 143(3)Section 148Section 69ASection 80C

reopening of assessment. 3. Ld CIT(A), NFAC, Delhi has erred in law and on fact to confirm AO’s assessment u/s 143(3) r.w.s.147 of the Act. Without rebutting appellant objection and without passing speaking order as required under the law and as per the guidelines of Hon’ble Supreme Court in the case of GNK DRIVESHAFT. 4. Ld.CIT

BHAVIN ARUNBHAI PATEL,VALSAD vs. INCOME TAX OFFICER, WARD-1, VAPI

In the result, the appeal is allowed in the terms indicated above

ITA 456/SRT/2023[2011-12]Status: DisposedITAT Surat12 Oct 2023AY 2011-12

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita No.456/Srt/2023 Assessment Year: (2011-12) (Physical Hearing) Bhavin Arunbhai Patel, Vs. The Ito, Parvassa Road, Mota Waghchhipa, Ward – 1, Kila Pardi, Valsad – 396001, Vapi Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Arypp2459F (Appellant) (Respondent)

Section 144Section 147Section 148Section 250Section 69A

condone the delay. 7. At the outset, Shri Mehul Shah, Learned Counsel for the assessee, stated that technical issue raised by the assessee goes to the root of the matter. The ld Counsel stated that ground No.3 raised by the assessee relates to the fact that learned CIT(A) has erred in confirming the action of Assessing Officer in reopening

TIRUPATI SHYAM ENTERPRISE,SURAT vs. DCIT, CIRCLE 1(1)(1), SURAT

In the result, the appeal of the assessee is allowed

ITA 318/SRT/2025[2015-16]Status: DisposedITAT Surat30 Oct 2025AY 2015-16

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2015-2016 Tirupati Shyam Enterprise Nfac, Delhi Current F.P. No. 139 Orleaans, Near Jurisdiction: Dy. Cit Circle- Sosyo Circle Udhna Magadalla Vs. 1(1)(1), Road, Surat-395007. Aayakar Bhavan, Near Majura Gate, Opp. New Civil Hospital, Surat-395001. Pan No. Aagft 3570 Q Appellant Respondent

For Appellant: Mr. J.K. Chandnani, Sr. DRFor Respondent: Mr. Rasesh Shah, CA
Section 147Section 148Section 5Section 68

reopening assessment u/s. 147 r.w.s 144B . 147 r.w.s 144B by issuing notice u/s. 148 of the I.T. Act, 1961. by issuing notice u/s. 148 of the I.T. Act, 1961. 4. On the facts and circumstances of the case as well as law on 4. On the facts and circumstances of the case as well

URMILABEN THAKORDAS SOPARIWALA,SURAT vs. INCOME TAX OFFICER, SURAT

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

ITA 917/SRT/2025[2012-13]Status: DisposedITAT Surat30 Oct 2025AY 2012-13

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2012-2013 Urmilaben Thakordas Ito Sopariwala, Aayakar Bhavan, Opp. New Civil 8/743, Hanuman Char Rasta, Vs. Hospital Majuragate, Gopipura, Surat-395001. Surat-395001. Pan No. Aprps 5313 J Appellant Respondent

For Respondent: Mr. Raj Shah, CA
Section 147Section 148Section 50C

reopened the assessment u/s 147 of the Income 1961 (in short ‘the Act’) and issued notice u/s 148 of the Act on t ‘the Act’) and issued notice u/s 148 of the Act on t ‘the Act’) and issued notice u/s 148 of the Act on 31.03.2018. The reassessment was completed on 14.12.2019 31.03.2018. The reassessment was completed

SHRI RAVJIBHAI B DHAMELIYA,SURAT vs. DCIT, CIRCLE-2(1)(2), SURAT

In the result, assessee`s appeal for both the assessment years, that is,

ITA 124/SRT/2020[2011-12]Status: DisposedITAT Surat06 Nov 2023AY 2011-12

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

For Appellant: Shri P. M. Jagasheth, CA and Shri Sapnesh Sheth, CAFor Respondent: Shri Airiju Jaikaran, CIT(DR)
Section 143(3)Section 148Section 151(1)

condone the delay in filing both these appeals and both these appeals, that is, (appeal by Revenue and Appeal by assessee) are admitted for hearing on merit. 4. Since, the issues involved in all the appeals are common and identical; therefore, these appeals have been heard together and are being disposed of by this consolidated order for the sake

ACIT, CIRCLE-3(3), SURAT vs. SHRI RAVJIBHAI BECHARBHAI DHAMELIYA, SURAT

In the result, assessee`s appeal for both the assessment years, that is,

ITA 122/SRT/2020[2011-12]Status: DisposedITAT Surat06 Nov 2023AY 2011-12

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

For Appellant: Shri P. M. Jagasheth, CA and Shri Sapnesh Sheth, CAFor Respondent: Shri Airiju Jaikaran, CIT(DR)
Section 143(3)Section 148Section 151(1)

condone the delay in filing both these appeals and both these appeals, that is, (appeal by Revenue and Appeal by assessee) are admitted for hearing on merit. 4. Since, the issues involved in all the appeals are common and identical; therefore, these appeals have been heard together and are being disposed of by this consolidated order for the sake

DCIT, CIRCLE-3(3), SURAT vs. SHRI RAVJIBHAI BECHARBHAI DHAMELIYA,, SURAT

In the result, assessee`s appeal for both the assessment years, that is,

ITA 304/SRT/2019[2010-11]Status: DisposedITAT Surat06 Nov 2023AY 2010-11

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

For Appellant: Shri P. M. Jagasheth, CA and Shri Sapnesh Sheth, CAFor Respondent: Shri Airiju Jaikaran, CIT(DR)
Section 143(3)Section 148Section 151(1)

condone the delay in filing both these appeals and both these appeals, that is, (appeal by Revenue and Appeal by assessee) are admitted for hearing on merit. 4. Since, the issues involved in all the appeals are common and identical; therefore, these appeals have been heard together and are being disposed of by this consolidated order for the sake

SHRI RAVJIBHAI BECHARBHAI DHAMELIYA,,SURAT vs. INCOME TAX OFFICER WARD-3(1(1), SURAT

In the result, assessee`s appeal for both the assessment years, that is,

ITA 239/SRT/2019[2010-11]Status: DisposedITAT Surat06 Nov 2023AY 2010-11

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

For Appellant: Shri P. M. Jagasheth, CA and Shri Sapnesh Sheth, CAFor Respondent: Shri Airiju Jaikaran, CIT(DR)
Section 143(3)Section 148Section 151(1)

condone the delay in filing both these appeals and both these appeals, that is, (appeal by Revenue and Appeal by assessee) are admitted for hearing on merit. 4. Since, the issues involved in all the appeals are common and identical; therefore, these appeals have been heard together and are being disposed of by this consolidated order for the sake

KIRTI KARSANDAS NAYAK,UMBERGAON vs. ITO WARD-5, VAPI

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

ITA 659/SRT/2025[2011-12]Status: DisposedITAT Surat30 Oct 2025AY 2011-12

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2011-2012 Kirti Karsandas Nayak, Ito Ward-5, Plot No. 244/28, Gidc, Fortune Square, Chala Road, Umbergaon-396171. Vs. Vapi-396191. Pan No. Abbpn 3355 M Appellant Respondent

For Respondent: Mr. Parin Shah, CA
Section 148Section 271(1)(c)

reopening of assessment u/s 148 of the Act. 3. Ld. NFAC erred in law and on facts in confirming addition of Rs. 879390 as short term capital gain Kirti Karsandas Nayak 2 ignoring fact that appellant purchase car which does ignoring fact that appellant purchase car which does ignoring fact that appellant purchase car which does not result into

GANI MOHAMMAD POPAT,SURAT vs. ITO, WARD-3, VAPI

In the result, grounds No

ITA 514/SRT/2019[2007-08]Status: DisposedITAT Surat02 May 2023AY 2007-08

Bench: Shri Pawan Singh(Virtual Hearing) Popat Yasin Abdulganibhai, I.T.O., Son & L/H Of Late Gani Mohammad Ward-3, Vs. Popat, Vapi. Bombay Market, Zanda Chowk, Near S.T. Bus Depot, Vapi. Pan No. Akvpp 0747 J Appellant/ Assessee Respondent/ Revenue

Section 147Section 234ASection 234BSection 254(1)Section 271(1)(c)

condone the delay in filing appeal and admit the same for adjudication on merit. Now adverting to the merit of the case. 7. Briefly stated facts of the case are that for the A.Y. 2007-08, the assessee filed return of income on 31/03/2008 declaring income of Rs. 1,50,857/- . Subsequently, the case of assessee was reopened under Section

NAYNABEN ARUNBHAI JAIN,AHURA NAGAR SOCIETY vs. PCIT SURAT-1, AAYAKAR BHAVAN

In the result, the appeal of the assessee is allowed

ITA 572/SRT/2024[2014-15]Status: DisposedITAT Surat19 Sept 2025AY 2014-15

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.571 & 572/Srt/2024 Assessment Years: (2013-14 & 2014-15) (Hybrid Hearing) Naynaben Arunbhai Jain Principal Commissioner Of बनाम/ 255-257, Ahura Nagar Society Income-Tax, Surat-1, Income Tax Vs. Surat – 395009 Office, 123, 1Stfloor, Aaykar Bhavan, Majura Gate, Surat- 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acnpj 5784 D (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से / Appellant By Shri Rasesh Shah, Ca राज" की ओर से /Respondent By Shri Ravinder Sindhu, Cit-Dr सुनवाई की तारीख/Date Of Hearing 23/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 19/09/2025

Section 10(38)Section 143(3)Section 147Section 263

delays in filing the appeals are condoned and we proceed to decide the cases on merit. 3. Grounds of appeal raised by the assessee in ITA No.571/SRT/2024 (AY 2013-14) are as under: “1. On the facts and in circumstances of the case as well as law on the subject, the learned Pr.CIT has erred in passing the order

NAYNABEN ARUNBHAI JAIN,AHURA NAGAR SOCIETY vs. PCIT SURAT-1, AAYAKAR BHAVAN

In the result, the appeal of the assessee is allowed

ITA 571/SRT/2024[2013-14]Status: DisposedITAT Surat19 Sept 2025AY 2013-14

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.571 & 572/Srt/2024 Assessment Years: (2013-14 & 2014-15) (Hybrid Hearing) Naynaben Arunbhai Jain Principal Commissioner Of बनाम/ 255-257, Ahura Nagar Society Income-Tax, Surat-1, Income Tax Vs. Surat – 395009 Office, 123, 1Stfloor, Aaykar Bhavan, Majura Gate, Surat- 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acnpj 5784 D (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से / Appellant By Shri Rasesh Shah, Ca राज" की ओर से /Respondent By Shri Ravinder Sindhu, Cit-Dr सुनवाई की तारीख/Date Of Hearing 23/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 19/09/2025

Section 10(38)Section 143(3)Section 147Section 263

delays in filing the appeals are condoned and we proceed to decide the cases on merit. 3. Grounds of appeal raised by the assessee in ITA No.571/SRT/2024 (AY 2013-14) are as under: “1. On the facts and in circumstances of the case as well as law on the subject, the learned Pr.CIT has erred in passing the order

SAROJ TILAKRAJ JUNEJA,SURAT vs. DCIT CIRCLE-1(1)(1), SURAT

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

ITA 1048/SRT/2024[2014-15]Status: DisposedITAT Surat13 Jan 2025AY 2014-15

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1048/Srt/2024 Assessment Year: (2014-15) (Physical Hearing) Saroj Tilakraj Juneja, Vs. The Dcit, 3, Subhas Nagar Society, Ghod Dod Road, Circle - 1(1)(1), Surat - 395007 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abbpj5634M (Appellant) (Respondent) Appellant By Shri Kiran K. Shah, Ca Respondent By Shri Mukesh Jain, Sr. Dr Date Of Hearing 08/01/2025 Date Of Pronouncement 13/01/2025

Section 147Section 148Section 250Section 253(3)Section 253(5)Section 69

condone the delay of 169 days and admit the appeal for hearing. 6. Brief facts of the case are that the assessee filed return of income for AY.2014-15 on 30.08.2014, declaring income of Rs.17,31,010/-. Based on ITA No.1048/SRT/2024/AY.2014-15 Saroj Tilakraj Juneja information received from the Investigation Wing that assessee had invested unaccounted money in a project

CHIMANBHAI BHIKHABHAI PATEL,SURAT vs. ITO, WARD 1(3)(6), SURAT

In the result, appeal filed by the assessee is allowed for statistical purpose

ITA 1044/SRT/2024[2014-15]Status: DisposedITAT Surat17 Nov 2025AY 2014-15

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1044/Srt/2024 Assessment Year: 2014-15 (Hybrid Hearing) Chimanbhai Bhikhabhai Patel Income Tax Officer , Ward-1(3)(6), बनाम/ S. No.3/2, Koliwad, Adajan Income-Tax Office, Anavil Business Vs. Gam, Adajan, Surat-395 009 Centre, Adajan Hazira Road, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Afypp 4446 E (अपीलाथ"/Appellant) (""थ"/Respondent) "नधा"रती क" ओर से/Appellant By Shri Sapnesh R Sheth, Advocate राज"व क" ओर से /Respondent By Ms. Namita Patel, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing 28/08/2025 उ"घोषणा क" तार"ख/Date Of Pronouncement 17/11/2025

Section 144Section 148Section 250Section 69

condonation of delay. 2. On the facts and circumstances of the case as well as law on the subject, the learned Commissioner of the Income Tax (Appeals), NFAC has erred in confirming the ITA No.1044/Srt/2024 A.Y 14-15 Chimanbhai B. Patel action of the Assessing Officer in reopening

BHAKTIKISHOREDAS DHARMTANYADASJI SWAMI,VAPI vs. INCOME TAX OFFICER, WARD-1, VAPI

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

ITA 292/SRT/2022[2011-12]Status: DisposedITAT Surat30 Aug 2023AY 2011-12

Bench: Shri Pawan Singh(Physical Hearing) Bhaktikishoredas I.T.O., Dharmtanyadasji Swami, Ward-1, Vs. Shri Swaminarayan Seva Trust, Vapi. Swaminarayan Gurukul, Gurukul Road, Chala, Vapi, Gujarat India-396191. Pan No. Bmgps 5746 G Appellant/ Assessee Respondent/ Revenue

Section 147Section 148Section 254(1)Section 69

reopening assessment u/s 147 by issuing notice u/s 148 of the I.T. Act, 1961.” 2. Perusal of record shows that the impugned order was passed by the ld. CIT(A) on 09/05/2022, however, the present appeal is filed on 11/10/2022, thus there is a delay in filing appeal before the Tribunal. The assessee in para 3 of Form

OM SAI STONE LIMITED,SURAT vs. INCOME TAX OFFICER, WARD- 2(1)(4), SURAT

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

ITA 666/SRT/2023[2011-12]Status: DisposedITAT Surat27 Dec 2023AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 254(1)

condonation of delay. The main contention of ld. AR of assessee is that the delay is neither intentional nor deliberate therefore, they have not checked their e-mail and that as soon as they checked the e-mail, realised that the order has been passed by the ld. CIT(A) and that immediately filed appeal before the Tribunal. The Director

OM SAI STONE LIMITED,SURAT vs. INCOME TAX OFFICER, WARD - 2(1)(4), SURAT

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

ITA 667/SRT/2023[2012-13]Status: DisposedITAT Surat27 Dec 2023AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 254(1)

condonation of delay. The main contention of ld. AR of assessee is that the delay is neither intentional nor deliberate therefore, they have not checked their e-mail and that as soon as they checked the e-mail, realised that the order has been passed by the ld. CIT(A) and that immediately filed appeal before the Tribunal. The Director

I K CORPORATION ,SURAT vs. ITO, WARD-1(3)(2), SURAT

In the result, assessee’s appeal is allowed for statistical purposes

ITA 789/SRT/2024[2009-10]Status: DisposedITAT Surat11 Jul 2025AY 2009-10

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.789 & 790/Srt/2024 Assessment Year: (2009-10) (Hybrid Hearing) I K. Corporation Income Tax Officer, बनाम/ E-407, Krishna Township, Ward -1(3)(2), Surat, Room No.203, Vs. Nr. Govindji Hall, Dabholi 2Nd Floor, Aaykar Bhavan, Anavil Road, Katargam, Surat-395 Business Center, Adajan Road, Surat- 004 395 009 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aacfi 2599 E (Appellant) (Respondent)

Section 142(1)Section 147Section 148Section 250Section 253(3)Section 271(1)(c)Section 69Section 69A

condonation of delay.” “2. On the facts and circumstances of the case as well as law on the subject, the NFAC has erred in confirming the action of A.O. in reopening assessment

I K CORPORATION,SURAT vs. ITO, WARD 1(3)(2), SURAT

In the result, assessee’s appeal is allowed for statistical purposes

ITA 790/SRT/2024[2009-10]Status: DisposedITAT Surat11 Jul 2025AY 2009-10

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.789 & 790/Srt/2024 Assessment Year: (2009-10) (Hybrid Hearing) I K. Corporation Income Tax Officer, बनाम/ E-407, Krishna Township, Ward -1(3)(2), Surat, Room No.203, Vs. Nr. Govindji Hall, Dabholi 2Nd Floor, Aaykar Bhavan, Anavil Road, Katargam, Surat-395 Business Center, Adajan Road, Surat- 004 395 009 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aacfi 2599 E (Appellant) (Respondent)

Section 142(1)Section 147Section 148Section 250Section 253(3)Section 271(1)(c)Section 69Section 69A

condonation of delay.” “2. On the facts and circumstances of the case as well as law on the subject, the NFAC has erred in confirming the action of A.O. in reopening assessment