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24 results for “condonation of delay”+ Section 131(1)(d)clear

Sorted by relevance

Kolkata224Chennai205Mumbai172Delhi137Karnataka101Ahmedabad84Bangalore76Jaipur73Chandigarh38Calcutta35Hyderabad31Indore31Pune27Surat24Visakhapatnam20Panaji18Rajkot17Nagpur16Lucknow13Guwahati10Cochin8Jabalpur7Amritsar7Telangana6Raipur6Varanasi5Jodhpur5Kerala4SC3Agra2Patna2Orissa2Andhra Pradesh1Cuttack1Rajasthan1Allahabad1

Key Topics

Section 69A61Section 271(1)(c)24Addition to Income19Section 143(3)17Penalty12Section 25011Section 6810Condonation of Delay8Section 153C

BETEX INDIA LIMITED,SURAT vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2, SURAT

In the result, Ground No. 4 to 6 raised by the Revenue in ITA

ITA 171/SRT/2021[2008-09]Status: DisposedITAT Surat23 Dec 2022AY 2008-09

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

For Appellant: Shri Rasesh Shah, CAFor Respondent: Sr. DR
Section 143(3)

condone these minor delays in filing appeals and admit these three appeals for hearing on merit. 4. Although, these appeals filed by the Assessee and Revenue, contain multiple grounds of appeals. However, at the time of hearing, we have carefully perused all the grounds raised by the Revenue as well as by the Assessee. We note that most

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2, SURAT vs. BETEX INDIA LIMITED, SURAT

In the result, Ground No. 4 to 6 raised by the Revenue in ITA

Showing 1–20 of 24 · Page 1 of 2

6
Limitation/Time-bar6
Section 1543
Section 1443
ITA 174/SRT/2021[2008-9]Status: Disposed
ITAT Surat
23 Dec 2022

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

For Appellant: Shri Rasesh Shah, CAFor Respondent: Sr. DR
Section 143(3)

condone these minor delays in filing appeals and admit these three appeals for hearing on merit. 4. Although, these appeals filed by the Assessee and Revenue, contain multiple grounds of appeals. However, at the time of hearing, we have carefully perused all the grounds raised by the Revenue as well as by the Assessee. We note that most

DCIT, CENTRAL CIRCLE-2, SURAT, SURAT vs. DHANPRIYA PRINTS PVT. LTD.,, SURAT

In the result, Ground No. 4 to 6 raised by the Revenue in ITA

ITA 52/SRT/2022[2015-16]Status: DisposedITAT Surat23 Dec 2022AY 2015-16

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

For Appellant: Shri Rasesh Shah, CAFor Respondent: Sr. DR
Section 143(3)

condone these minor delays in filing appeals and admit these three appeals for hearing on merit. 4. Although, these appeals filed by the Assessee and Revenue, contain multiple grounds of appeals. However, at the time of hearing, we have carefully perused all the grounds raised by the Revenue as well as by the Assessee. We note that most

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, SURAT vs. M/S. KEJRIWAL INDUSTRIES LTD.,, SURAT

In the result, the appeal of the Revenue is dismissed

ITA 1509/AHD/2016[2011-12]Status: DisposedITAT Surat04 May 2020AY 2011-12

Bench: Shri Sandeep Gosain & Shri O.P.Meena

Section 131Section 143Section 143(3)Section 14ASection 154Section 68

condone the delay in filing of appeal and allow the appeal to be proceeded with on merit. The Grounds of appeal raised by the Revenue read as under: 5. “[1] On the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in deleting the addition of DCIT, Circle-1(1)(2), Surat Vs. Kejriwal

STATE BANK OF INDIA,NA vs. ARIVS.INCOME TAX OFFICER, TDS WARD-3, NAVSARI

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

ITA 38/SRT/2018[2014-15]Status: DisposedITAT Surat28 Feb 2022AY 2014-15

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.37 & 38/Srt/2018 (िनधा"रणवष" / Assessment Years: (2013-14 & 2014-15) (Virtualcourt Hearing) State Bank Of India Income Tax Officer (Tds-3) Room No.607, Aaykar Regional Business Office-V, Navsari- Vs. Bhavan, Majura Gate, Surat- Tapi, 1St Floor, Shourya Apartment, 395001 Opp. Lunsikul Ground, Navsari- 396445 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaacs 8577 K (Appellant ) (Respondent)

For Appellant: Shri Divyang J. Shah, C.AFor Respondent: Shri Sita Ram Meena,– Sr-DR
Section 201Section 5

D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: Captioned two appeals filed by the assessee, pertaining to assessment year(s) 2013-14 & 2014-15, are directed against the common order passed by Learned Commissioner of Income Tax(Appeals)-3, Surat [‘CIT(A)’ for short], all dated 17.07.2017, which in turn arise out of separate assessment orders passed

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR.,2, SURAT vs. VIJAYBHAI MALABHAI BHARWAD, SURAT

In the result, ground no.2 raised by the assessee in ITA

ITA 121/SRT/2021[2014-15]Status: DisposedITAT Surat27 Dec 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर(खोज-और-ज"ती)अपील सं/It(Ss)A Nos.23 & 24/Srt/2021 (Assessment Years: 2012-13 & 2013-14) (Physical Hearing) The Dcit, Vs. Vijaybhai Malabhai Bharwad, Central Circle – 3, B-58, Chandramani Apartment, Surat. Udhana Magdalla Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर अपील सं./Ita No.118/Srt/2021 (Assessment Year: 2014-15) Vijaybhai Malabhai Bharwad, Vs. The Acit, B-58, Chandramani Apartment, Circle -1(2), Udhana Magdalla Road, Surat - 395007 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर अपील सं./Ita No.121/Srt/2021 (Assessment Year: 2014-15) The Dcit, Vs. Vijaybhai Malabhai Bharwad, Central Circle – 2, B-58, Chandramani Apartment, Surat. Udhana Magdalla Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर(खोज-और-ज"ती)अपील सं It(Ss)A Nos.90/Srt/2022 (Assessment Year: 2014-15) Vijaybhai Malabhai Bharwad, Vs. The Dcit, B-58, Chandramani Apartment, Central Circle – 3, Udhana Magdalla Road, Surat. Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent)

Section 132Section 132(1)Section 143(3)Section 153CSection 68Section 69A

condone the delay and admit the appeal for hearing. 21. The concise and summarized grounds of appeal in Assessee`s appeal, in IT(SS)A No.90/SRT/2022, for AY.2014-15, are reproduced below for ready reference as follows: “(i) Ground nos. 1 and 2: On the facts and circumstances of the case, as well as law, on the subject, the issuance

VIJAYBHAI MALABHAI BHARWAD,SURAT vs. ASST. COMMISSIONER OF INCOME TAX, CIR.,-1(2), SURAT

In the result, ground no.2 raised by the assessee in ITA

ITA 118/SRT/2021[2014-15]Status: DisposedITAT Surat27 Dec 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर(खोज-और-ज"ती)अपील सं/It(Ss)A Nos.23 & 24/Srt/2021 (Assessment Years: 2012-13 & 2013-14) (Physical Hearing) The Dcit, Vs. Vijaybhai Malabhai Bharwad, Central Circle – 3, B-58, Chandramani Apartment, Surat. Udhana Magdalla Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर अपील सं./Ita No.118/Srt/2021 (Assessment Year: 2014-15) Vijaybhai Malabhai Bharwad, Vs. The Acit, B-58, Chandramani Apartment, Circle -1(2), Udhana Magdalla Road, Surat - 395007 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर अपील सं./Ita No.121/Srt/2021 (Assessment Year: 2014-15) The Dcit, Vs. Vijaybhai Malabhai Bharwad, Central Circle – 2, B-58, Chandramani Apartment, Surat. Udhana Magdalla Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर(खोज-और-ज"ती)अपील सं It(Ss)A Nos.90/Srt/2022 (Assessment Year: 2014-15) Vijaybhai Malabhai Bharwad, Vs. The Dcit, B-58, Chandramani Apartment, Central Circle – 3, Udhana Magdalla Road, Surat. Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent)

Section 132Section 132(1)Section 143(3)Section 153CSection 68Section 69A

condone the delay and admit the appeal for hearing. 21. The concise and summarized grounds of appeal in Assessee`s appeal, in IT(SS)A No.90/SRT/2022, for AY.2014-15, are reproduced below for ready reference as follows: “(i) Ground nos. 1 and 2: On the facts and circumstances of the case, as well as law, on the subject, the issuance

PRAVINBHAI VALLABHBHAI KAKADIYA-HUF,SURAT vs. ITO, WARD 2(3)(3), SURAT

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

ITA 907/SRT/2024[2017-18]Status: DisposedITAT Surat10 Jan 2025AY 2017-18

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.907/Srt/2024 Assessment Year: (2017-18) (Physical Hearing) Pravinbhai Vallabhbhai Kakadiya – Huf, Vs. The Ito, M-43, Ratnaprabha Co-Op. Housing Ward – 2(3)(3), Society, Bharthana, Vesu, Surat - 395007 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aanhp0960R (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Minal Kamble, Sr. Dr Date Of Hearing 17/12/2024 Date Of Pronouncement 10/01/2025

Section 144Section 234ASection 250Section 253(3)Section 271Section 69A

D E R PER BIJAYANANDA PRUSETH, AM: This appeal by the assessee emanates from the order passed under section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) dated 14.08.2024 by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short, ‘CIT(A)’] for the assessment year (AY) 2015-16. 2. The grounds

DIVYABEN PRAFULCHANDRA PARMAR,SURAT vs. INCOME TAX OFFICER, WARD 1(3)(1), SURAT

In the result, appeal filed by the assessee is allowed

ITA 73/SRT/2023[2014-15]Status: DisposedITAT Surat27 Jul 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.73/Srt/2023 (Assessment Year: 2014-15) (Physical Hearing) Divyaben Prafulchand Parmar, Vs. The Ito, Ward-1(3)(1), 1-2, Harikrishna Niwas, B/H Braham Surat. Kumari Ashram, Bhatar Road, Surat – 395017. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acbpp9559Q (Appellant) (Respondent)

Section 115BSection 143(3)Section 68Section 69

D E R PER DR. A. L. SAINI, AM: Captioned appeals filed by the assessee, pertaining to the Assessment Year (AY) 2014-15, is directed against the order passed by the Learned Commissioner of Income Tax (Appeals), [in short “the Ld. CIT(A)”], National Faceless Appeal Centre (in short ‘the NFAC’), Delhi, which in turn arises out of an assessment

JIGNESH MAHNDRALAL BHARUCHI,BHARUCH vs. ITO, WARD-2(1), BHARUCH

In the result, appeal of the assessee is partly allowed

ITA 964/SRT/2024[2017-18]Status: DisposedITAT Surat08 Apr 2025AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri Rasesh Shah, C.AFor Respondent: Shri Mukesh Jain, Sr. DR
Section 115BSection 133ASection 143(2)Section 143(3)Section 271(1)(b)Section 272ASection 272A(1)(d)

condoning the delay in filing the appeal before ld. CIT(A). Jignesh Mahendralal Bharuchi vs. ITO Asst. Year –2017-18 - 2– 2. On the facts and circumstances of the case as well as law on the subject, the learned assessing officer has erred in levying penalty of Rs. 50,000/- u/s. 272A(1)(d) of the Income

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO, WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

ITA 192/SRT/2025[2017-18]Status: DisposedITAT Surat19 Aug 2025AY 2017-18

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 250Section 271(1)(c)Section 69A

D E R PER BIJAYANANDA PRUSETH, AM: These appeals by the appellant emanate from the separate orders passed under section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short, ‘CIT(A)’] for the assessment years (AYs) 2014-15 to 2017-18, which

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO, WARD SILVASSA , SILVASSA

In the result, the appeal of the assessee is dismissed

ITA 189/SRT/2025[2015-16]Status: DisposedITAT Surat19 Aug 2025AY 2015-16

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 250Section 271(1)(c)Section 69A

D E R PER BIJAYANANDA PRUSETH, AM: These appeals by the appellant emanate from the separate orders passed under section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short, ‘CIT(A)’] for the assessment years (AYs) 2014-15 to 2017-18, which

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO, WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

ITA 190/SRT/2025[2016-17]Status: DisposedITAT Surat19 Aug 2025AY 2016-17

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 250Section 271(1)(c)Section 69A

D E R PER BIJAYANANDA PRUSETH, AM: These appeals by the appellant emanate from the separate orders passed under section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short, ‘CIT(A)’] for the assessment years (AYs) 2014-15 to 2017-18, which

VIKAS AGARWAL,SILVASSA vs. ITO, WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

ITA 191/SRT/2025[2016-17]Status: DisposedITAT Surat19 Aug 2025AY 2016-17

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 250Section 271(1)(c)Section 69A

D E R PER BIJAYANANDA PRUSETH, AM: These appeals by the appellant emanate from the separate orders passed under section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short, ‘CIT(A)’] for the assessment years (AYs) 2014-15 to 2017-18, which

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO,WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

ITA 193/SRT/2025[2017-18]Status: DisposedITAT Surat19 Aug 2025AY 2017-18

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 250Section 271(1)(c)Section 69A

D E R PER BIJAYANANDA PRUSETH, AM: These appeals by the appellant emanate from the separate orders passed under section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short, ‘CIT(A)’] for the assessment years (AYs) 2014-15 to 2017-18, which

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO, SILVASSA WARD , SILVASSA

In the result, the appeal of the assessee is dismissed

ITA 186/SRT/2025[2014-15]Status: DisposedITAT Surat19 Aug 2025AY 2014-15

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 250Section 271(1)(c)Section 69A

D E R PER BIJAYANANDA PRUSETH, AM: These appeals by the appellant emanate from the separate orders passed under section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short, ‘CIT(A)’] for the assessment years (AYs) 2014-15 to 2017-18, which

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO, WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

ITA 187/SRT/2025[2014-15]Status: DisposedITAT Surat19 Aug 2025AY 2014-15

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 250Section 271(1)(c)Section 69A

D E R PER BIJAYANANDA PRUSETH, AM: These appeals by the appellant emanate from the separate orders passed under section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short, ‘CIT(A)’] for the assessment years (AYs) 2014-15 to 2017-18, which

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO, WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

ITA 188/SRT/2025[2015-16]Status: DisposedITAT Surat19 Aug 2025AY 2015-16

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 250Section 271(1)(c)Section 69A

D E R PER BIJAYANANDA PRUSETH, AM: These appeals by the appellant emanate from the separate orders passed under section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short, ‘CIT(A)’] for the assessment years (AYs) 2014-15 to 2017-18, which

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)

D & CPC Bangalore) APPELLANT RESPONDEDNT Assessee by Shri Sapnesh Sheth, CA Department by Shri Vinod Kumar, Sr. DR Date of Institution of Appeals 21/02/2023 Date of hearing 27/06/2023 Date of pronouncement 27/06/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. These two appeals by the assessee are directed against the separate orders

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)

D & CPC Bangalore) APPELLANT RESPONDEDNT Assessee by Shri Sapnesh Sheth, CA Department by Shri Vinod Kumar, Sr. DR Date of Institution of Appeals 21/02/2023 Date of hearing 27/06/2023 Date of pronouncement 27/06/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. These two appeals by the assessee are directed against the separate orders