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4 results for “condonation of delay”+ Section 120(4)(b)clear

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Key Topics

Section 1474Section 143(3)4Section 254(1)2Section 1482Section 682Reassessment2Limitation/Time-bar2Capital Gains2Long Term Capital Gains

SUNITA JAJOO,SURAT vs. ITO WARD 2(2)(4), SURAT

In the result, assessee’s appeal is allowed

ITA 882/SRT/2024[2011-12]Status: DisposedITAT Surat10 Feb 2025AY 2011-12

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No. 552/Srt/2024 (Ay 2011-12) (Physical Court Hearing) Rambilash Rajaram Jajoo Income Tax Officer, Ward- 429-432, Golden Point, Falsawadi, 2(2)(4), Aaykar Bhawan, Majura बनाम Ring Road, Surat City, Gate, Opp. New Civil Hospital, Vs Surat-395 002 Surat-395 001 [Pan : Aampj 0040 K] अपीलाथ"/Appellant ""थ" /Respondent

Section 143(3)Section 147Section 148Section 254(1)Section 68Section 69C

4. On the other hand, Ld. Senior Departmental Representative (Ld. CIT-DR) for the Revenue supported the order of lower authorities. When the decision of this Tribunal and judgment of Hon’ble jurisdictional High Court in assessee’s family members case was confronted, Ld. Sr-DR for the Revenue would submit that it may be possible that certain fact about

2
Unexplained Cash Credit2
Disallowance2
Addition to Income2

RAMBILASH RAJARAM JAJOO,SURAT vs. INCOME TAX OFFICER WARD-2(2)(4), SURAT

In the result, assessee's appeal is allowed

ITA 552/SRT/2024[2011-12]Status: DisposedITAT Surat10 Feb 2025AY 2011-12
Section 143(3)Section 147Section 148Section 254(1)Section 68

b) The AO has noted that the information received from the DDIT\nInvestigation Wing, Kolkata, has revealed that assessee has sold 5000 shares\nof Rs.3,85,006/- in the scrip Global Capital Market Limited.\n(c) The Assessing Officer specified the code number.\n(d) The AO noted that assessee has claimed exemption wrongly.\n(e) The AO finally recorded

HITESH DAHYABHAI PATEL,NA vs. ARIVS.ITO (INT. TAX.), SURAT, ADAJAN

In the result, the appeals filed the Assessee are allowed for statistical purpose

ITA 121/SRT/2025[2012-13]Status: DisposedITAT Surat09 May 2025AY 2012-13

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Bijayananda Pruseth (Accountant Member)

Section 143(3)Section 147

b). Though the Ld. CIT(A) claimed that eight opportunities of hearing given to the assessee from 01-11-2021 to 25-11-2024 through email ID, but the assessee in statutory appeal Form No. 35 clearly mentioned that No email communication to him. Without considering the same, Ld. CIT(A) dismissed the appeals as non-est. 3. In similar

HITESH DAHYABHAI PATEL,NA vs. ARIVS.ITO (INT. TAX.), SURAT, ADAJAN

In the result, the appeals filed the Assessee are allowed for statistical purpose

ITA 120/SRT/2025[2011-12]Status: DisposedITAT Surat09 May 2025AY 2011-12

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Bijayananda Pruseth (Accountant Member)

Section 143(3)Section 147

b). Though the Ld. CIT(A) claimed that eight opportunities of hearing given to the assessee from 01-11-2021 to 25-11-2024 through email ID, but the assessee in statutory appeal Form No. 35 clearly mentioned that No email communication to him. Without considering the same, Ld. CIT(A) dismissed the appeals as non-est. 3. In similar