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25 results for “condonation of delay”+ Section 135clear

Sorted by relevance

Karnataka100Chennai92Mumbai81Bangalore68Delhi67Ahmedabad65Kolkata59Hyderabad43Calcutta40Jaipur37Amritsar32Surat25Nagpur20Pune20Lucknow12Indore9Agra9Cuttack6SC5Cochin5Chandigarh5Raipur5Varanasi4Jabalpur4Visakhapatnam2Allahabad2Orissa2Patna2Rajkot2Telangana2Panaji1Dehradun1A.K. SIKRI ROHINTON FALI NARIMAN1Rajasthan1Andhra Pradesh1

Key Topics

Section 271(1)(b)74Section 142(1)38Section 14420Section 143(3)19Section 26314Penalty12Section 143(1)10Limitation/Time-bar9Addition to Income

SNP MERCHANT PVT.LTD, ,SURAT vs. DCIT, CIRCLE 2(1)(2), SURAT

In the result, both appeals of the assessee is dismissed

ITA 135/SRT/2019[2013-14]Status: DisposedITAT Surat25 Mar 2022AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 144Section 200(1)

135-137SRT/2019/AY.2013-14, 2014-15 & 2015-16 SNP Merchant Pvt. Ltd. 15 relates to order passed under section 200(1) & 200(1A) of the income tax Act. In all appeal there are certain common facts relating to the condonation of delay

SNP MERCHANT PVT.LTD, ,SURAT vs. DCIT, CIRCLE 2(1)(2), SURAT

In the result, both appeals of the assessee is dismissed

ITA 136/SRT/2019[2014-15]Status: DisposedITAT Surat25 Mar 2022AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Showing 1–20 of 25 · Page 1 of 2

8
Section 1427
Section 271(1)7
Condonation of Delay7
Section 144Section 200(1)

135-137SRT/2019/AY.2013-14, 2014-15 & 2015-16 SNP Merchant Pvt. Ltd. 15 relates to order passed under section 200(1) & 200(1A) of the income tax Act. In all appeal there are certain common facts relating to the condonation of delay

SNP MERCHANT PVT.LTD, ,SURAT vs. ITO(TDS)-2,, SURAT

In the result, both appeals of the assessee is dismissed

ITA 137/SRT/2019[2015-16]Status: DisposedITAT Surat25 Mar 2022AY 2015-16

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 144Section 200(1)

135-137SRT/2019/AY.2013-14, 2014-15 & 2015-16 SNP Merchant Pvt. Ltd. 15 relates to order passed under section 200(1) & 200(1A) of the income tax Act. In all appeal there are certain common facts relating to the condonation of delay

RAJ ENTERPRISE,SURAT vs. ITO, WARD- 1(3)(4), SURAT

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

ITA 29/SRT/2025[2014-15]Status: DisposedITAT Surat10 Jul 2025AY 2014-15

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.29/Srt/2025 Assessment Year: (2014-15) (Hybrid Hearing) Raj Enterprise Income Tax Officer, बनाम/ F.P.No. 89,R.S. No.24 & 25, Ward -1(3)(4), Surat, Aaykar Bhavan, Vs. T.P. No.4 Kpm Residency, Anavil Business Center, Adajan Road, Opp. Chandan Park, City Surat-395 009 Light, Surat-395 007 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaifr 8742 E (Appellant) (Respondent)

Section 143(3)Section 144Section 147Section 148Section 250Section 253(3)

135 days in terms of provisions of section 253(3) of the Act. The assessee has filed an affidavit giving reasons for delay in filing the appeal before the Tribunal. In the affidavit, the assessee stated that the firm of assessee is dormant and not doing any business since last many years. There were disputes amongst the partners

VYASHKUMAR INDRALAL MISHRA,SILVASSA vs. INCOME TAX OFFICER, WARD - 7, VAPI

In the result, all appeals filed by the assessee, are allowed for statistical purposes

ITA 237/SRT/2021[2018-19]Status: DisposedITAT Surat26 Jul 2022AY 2018-19

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./Ita Nos.237/Srt/2021 (िनधा"रणवष" / Assessment Year: (2018-19) (Virtual Court Hearing) Vyashkumar Indralal Mishra Income Tax Officer, Dilu Falia, House Of Shri Ward-9, Nr. Vaishali Char Rasta, Nh- Vs. R.C.Patel, Vaghdhara Road, 8, Gidc, Vapi-396195 Dadra & Nagar Haveli, Silvassa-396230 (Ut) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Amlpm 3623 N (Appellant ) (Respondent)

For Appellant: Shri Lokesh Khadaria, CAFor Respondent: Shri Shaurya Shaswat Shukla– Sr.DR
Section 143(1)

section 143(1) of the Act was delivered. I would request your honour, kindly to condone the delay as per decision of the Apex Court in various application before honourable court i.e. ITA Nos.237 & 238/SRT/2021/A.Ys. 18-19 Vyashkumar I Mishra & Saloni Engineering Works miscellaneous application no.21 of 2022, miscellaneous application no 665 of 2021, suo moto writ petition

SALONI ENGINEERING WORKS,VAPI vs. INCOME TAX OFFICER, WARD-8, VAPI

In the result, all appeals filed by the assessee, are allowed for statistical purposes

ITA 238/SRT/2021[2018-19]Status: DisposedITAT Surat26 Jul 2022AY 2018-19

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./Ita Nos.237/Srt/2021 (िनधा"रणवष" / Assessment Year: (2018-19) (Virtual Court Hearing) Vyashkumar Indralal Mishra Income Tax Officer, Dilu Falia, House Of Shri Ward-9, Nr. Vaishali Char Rasta, Nh- Vs. R.C.Patel, Vaghdhara Road, 8, Gidc, Vapi-396195 Dadra & Nagar Haveli, Silvassa-396230 (Ut) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Amlpm 3623 N (Appellant ) (Respondent)

For Appellant: Shri Lokesh Khadaria, CAFor Respondent: Shri Shaurya Shaswat Shukla– Sr.DR
Section 143(1)

section 143(1) of the Act was delivered. I would request your honour, kindly to condone the delay as per decision of the Apex Court in various application before honourable court i.e. ITA Nos.237 & 238/SRT/2021/A.Ys. 18-19 Vyashkumar I Mishra & Saloni Engineering Works miscellaneous application no.21 of 2022, miscellaneous application no 665 of 2021, suo moto writ petition

S M K R VASHI HIGH SCHOOL,NA vs. ARIVS.INCOME TAX OFFICER, EXEMPTION WARD, SURAT

In the result, appeal of the assessee is allowed

ITA 515/SRT/2023[2021-22]Status: DisposedITAT Surat14 Dec 2023AY 2021-22

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.515/Srt/2023 (िनधा"रण वष" / Assessment Year: (2021-22) (Physical Court Hearing) S.M.K.R Vashi High School Income Tax Officer-Exemption Ward, Surat, Aaykar Bhavan, Umbhrat Road Maroli Bazar, Vs. Majura Gate, Surat-395001 Jalalpore Navsari-396436 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalfs 0980 J (अपीलाथ" /Appellant) (""थ"/Respondent)

For Appellant: Ms. Chaitali Shah, C.AFor Respondent: Shri Ashish Pophare, CIT-DR
Section 11Section 12ASection 143(1)

135 (Del)  CIT vs. Dr.L.M.Singhvi 289 ITR 425 (Raj)  Kokan Kala Shikshan Vikaas Sanstha vs. DCIT 645/Pun/2021 (Pune Trib.)  Society for Integrated Development in Urban and Rural Areas vs. DCIT 90 ITD 493 (Hyd. Trib.) 12. On the other hand, the Ld. DR for the Revenue has primarily reiterated the stand taken by the ld CIT(A), which we have

ANIL SINGH HARIPRASAD SINGH RAJPUT,SURAT vs. ITO, WARD-3(2)(1), SURAT

In the result, the appeal of the assessee is allowed

ITA 859/SRT/2024[2017-18]Status: DisposedITAT Surat03 Jan 2025AY 2017-18

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No. 859/Srt/2024 (Ay 2017-18) (Physical Court Hearing) Anil Singh Hariprasad Singh Income Tax Officer, Ward- Rajput,135-135, Viththal Nagar 3(2)(1), Surat, Room No.416, बनाम Society, Bapasitram Chowk, Dabholi 4Th Floor, Aaykar Bhawan, Vs Road, Surat-395 004 Majura Gate, Opp. New Civil [Pan : Amnpr 5655 F] Hospital, Surat-395 001 अपीलाथ"/Appellant ""थ" /Respondent

Section 115BSection 144Section 15BSection 234ASection 254(1)Section 271ASection 271FSection 272A(1)(d)Section 69A

135-135, Viththal Nagar 3(2)(1), Surat, Room No.416, बनाम Society, Bapasitram Chowk, Dabholi 4th Floor, Aaykar Bhawan, Vs Road, Surat-395 004 Majura Gate, Opp. New Civil [PAN : AMNPR 5655 F] Hospital, Surat-395 001 अपीलाथ"/Appellant ""थ" /Respondent िनधा"रती की ओर से /Assessee by Shri P.M. Jagasheth. CA राज" की ओर से /Revenue by Shri Mukesh

M/S. C. J. GROUP & GAJRAS BUILDERS & DEVELOPERS,PANVEL, MUMBAI vs. DCIT, CIRCLE-1, BHARUCH, BHARUCH

In the result, this ground of appeal is also dismissed

ITA 2/SRT/2021[2011-12]Status: DisposedITAT Surat27 Feb 2023AY 2011-12

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.02/Srt/2021 (Ay 2011-12) (Hearing In Physical Court) M/S C.J. Group & Gajras Deputy Commissioner Of Income Tax, Circle-1, Builders & Developers, Vs Bharuch Bhoomi Land Mark, Plot No. 30-30A, Sector-17, Khan Colony, Panvel-410206, Maharashtra Pan No. Aagfc 4658 J अपीलाथ"/Appellant ""यथ" /Respondent

Section 143(3)Section 254(1)

section 143(3) of Income Tax Act, 1961 (hereinafter referred to as ‘the Act’ for the sake of brevity) on 24.03.2014. M/s C J Group & Gajras Builders & Developers 2. On perusal of record shows that impugned order was passed by Ld. CIT(A) on 24.08.2020, however, assessee has filed present appeal on 05.01.2021. Thus, there is delay of 65 days

SHHLOK TRITON ASSOCIATES ,SURAT vs. PR. COMMISSIONER OF INCOME TAX, SURAT

In the result, the appeal of the appellant is allowed

ITA 638/SRT/2024[2014-15]Status: DisposedITAT Surat19 Aug 2025AY 2014-15

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.638/Srt/2024 Assessment Year:(2014-15) (Hybrid Hearing) M/S Shhlok Triton Associates, Vs. Pcit – 1, F.P. No. 388, Paikee Udhna Surat Darwaja, Ring Road, Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aclfs6819A (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Mukesh Jain, Cit (Dr) Date Of Hearing 18/06/2025 Date Of Pronouncement 19/08/2025

Section 143(3)Section 253(3)Section 263

condone the delay and admit the appeal for hearing. 4. Brief facts of the case are that the assessee filed its return of income for AY 2014-15 on 27.11.2014, declaring total income of Rs.2,32,06,770/-. The assessment u/s 143(3) of the Act was passed on 09.12.2016, accepting the returned income. The ld. PCIT called

VAPI GREEN ENVIRO LIMITED,VAPI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, , VALSAD

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

ITA 387/SRT/2023[2018-19]Status: DisposedITAT Surat21 Sept 2023AY 2018-19

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Vapi Green Enviro Limited, Pr.C.I.T., Valsad. 135, 1St Floor, Via House, G.I.D.C. 301, 3Rd Floor, Palak Vs. Char Rasta, Vapi, Gujarat, Arcade, Shanti Nagar, India-396195. Tithal Road, Pan: Aaacv 8289 P Valsad-396001. Appellant Respondednt

Section 143(3)Section 2(24)Section 254(1)Section 263

135, 1st Floor, Via House, G.I.D.C. 301, 3rd Floor, Palak Vs. Char Rasta, Vapi, Gujarat, Arcade, Shanti Nagar, India-396195. Tithal Road, PAN: AAACV 8289 P Valsad-396001. APPELLANT RESPONDEDNT Assessee by Ms. Arti N. Shah, C.A. Department by Shri Ashish Pophare, CIT-DR Date of Institution of Appeal 31/05/2023 Date of hearing 19/09/2023 Date of pronouncement 21/09/2023 Order under

SHREE INFRA,SURAT vs. PR. CIT-1, SURAT, SURAT

In the result, the appeal of the assessee is dismissed

ITA 601/SRT/2024[2018-19]Status: DisposedITAT Surat22 Jul 2025AY 2018-19

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri Suresh K Kabra, CAFor Respondent: Shri Aashish Pophare, CIT DR
Section 143(3)Section 23(1)Section 23(5)Section 263

condoned on due consideration of facts and owing to smallness of delay causing no perceptible prejudice to other side. 3. The assessee has raised the following grounds of appeal: “1. The Ld. PCIT-1 has erred and was not just and proper on the facts of the case and in law in considering the Assessment Order dated 13/04/2021 passed

ACIT, VAPI CIRCLE, VAPI, VAPI vs. VAPI GREEN ENVIRO LIMITED, VAPI

In the result, appeal of the assessee is set aside and disposed of for statistical purposes

ITA 72/SRT/2022[2019-20]Status: DisposedITAT Surat26 Dec 2022AY 2019-20

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.72/Srt/2022 (Ay 2019-20) (Hearing In Physical Court) Assistant Commissioner Of M/S Vapi Green Enviro Ltd. Income-Tax, Vapi Circle, 135, 1St Floor, Via Vs Room No.704, 7Thfloor, Houe,Char Fortune Square-Ii, Daman Rasta,Gidc,Vapi-396195 Pan No: Aaacv 8289 P Road, Chala, Vapi-396191 अपीलाथ"/Appellant ""यथ" /Respondent

Section 143(1)Section 254(1)Section 26

135, 1st Floor, VIA Vs Room No.704, 7thFloor, Houe,Char Fortune Square-II, Daman Rasta,GIDC,Vapi-396195 PAN No: AAACV 8289 P Road, Chala, Vapi-396191 अपीलाथ"/Appellant ""यथ" /Respondent "नधा"रती क" ओर से /Assessee by Ms. Arti N.Shah, C.A राज"व क" ओर से /Revenue by Shri Ashok B.Koli, CIT-DR सुनवाई की तारीख/Date of hearing

RAMABHAI KANJIBHAI PATEL,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 2, SURAT

In the result, appeals filed by assessee (in ITA Nos

ITA 108/SRT/2023[2015-16]Status: DisposedITAT Surat11 May 2023AY 2015-16

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.106 To 110/Srt/2023 Assessment Years: (2013-14 To 2017-18) (Physical Hearing) Ramabhai Kanjibhai Patel, Vs. The Dcit, At-Surajpuja, Po-Surajpura, Ta-Palanpur, Central Circle-2, Palanpur-385001. Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aefpp4997J (Assessee) (Respondent)

Section 142(1)Section 143(3)Section 144Section 271Section 271(1)(b)Section 274

delay in filing submission should not be constructed strictly, more so when the assessee has co-operated and replied and attended all the hearings. 7. On the other hand, Ld. DR for the Revenue submitted that assessee did not make the compliance of various notices during the assessment proceedings, so penalty should be levied under section

RAMABHAI KANJIBHAI PATEL,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 2, SURAT

In the result, appeals filed by assessee (in ITA Nos

ITA 106/SRT/2023[2013-14]Status: DisposedITAT Surat11 May 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.106 To 110/Srt/2023 Assessment Years: (2013-14 To 2017-18) (Physical Hearing) Ramabhai Kanjibhai Patel, Vs. The Dcit, At-Surajpuja, Po-Surajpura, Ta-Palanpur, Central Circle-2, Palanpur-385001. Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aefpp4997J (Assessee) (Respondent)

Section 142(1)Section 143(3)Section 144Section 271Section 271(1)(b)Section 274

delay in filing submission should not be constructed strictly, more so when the assessee has co-operated and replied and attended all the hearings. 7. On the other hand, Ld. DR for the Revenue submitted that assessee did not make the compliance of various notices during the assessment proceedings, so penalty should be levied under section

RAMABHAI KANJIBHAI PATEL,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 2, SURAT

In the result, appeals filed by assessee (in ITA Nos

ITA 109/SRT/2023[2016-17]Status: DisposedITAT Surat11 May 2023AY 2016-17

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.106 To 110/Srt/2023 Assessment Years: (2013-14 To 2017-18) (Physical Hearing) Ramabhai Kanjibhai Patel, Vs. The Dcit, At-Surajpuja, Po-Surajpura, Ta-Palanpur, Central Circle-2, Palanpur-385001. Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aefpp4997J (Assessee) (Respondent)

Section 142(1)Section 143(3)Section 144Section 271Section 271(1)(b)Section 274

delay in filing submission should not be constructed strictly, more so when the assessee has co-operated and replied and attended all the hearings. 7. On the other hand, Ld. DR for the Revenue submitted that assessee did not make the compliance of various notices during the assessment proceedings, so penalty should be levied under section

RAMABHAI KANJIBHAI PATEL,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 2, SURAT

In the result, appeals filed by assessee (in ITA Nos

ITA 110/SRT/2023[2017-18]Status: DisposedITAT Surat11 May 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.106 To 110/Srt/2023 Assessment Years: (2013-14 To 2017-18) (Physical Hearing) Ramabhai Kanjibhai Patel, Vs. The Dcit, At-Surajpuja, Po-Surajpura, Ta-Palanpur, Central Circle-2, Palanpur-385001. Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aefpp4997J (Assessee) (Respondent)

Section 142(1)Section 143(3)Section 144Section 271Section 271(1)(b)Section 274

delay in filing submission should not be constructed strictly, more so when the assessee has co-operated and replied and attended all the hearings. 7. On the other hand, Ld. DR for the Revenue submitted that assessee did not make the compliance of various notices during the assessment proceedings, so penalty should be levied under section

RAMABHAI KANJIBHAI PATEL,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 2, SURAT

In the result, appeals filed by assessee (in ITA Nos

ITA 107/SRT/2023[2014-15]Status: DisposedITAT Surat11 May 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.106 To 110/Srt/2023 Assessment Years: (2013-14 To 2017-18) (Physical Hearing) Ramabhai Kanjibhai Patel, Vs. The Dcit, At-Surajpuja, Po-Surajpura, Ta-Palanpur, Central Circle-2, Palanpur-385001. Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aefpp4997J (Assessee) (Respondent)

Section 142(1)Section 143(3)Section 144Section 271Section 271(1)(b)Section 274

delay in filing submission should not be constructed strictly, more so when the assessee has co-operated and replied and attended all the hearings. 7. On the other hand, Ld. DR for the Revenue submitted that assessee did not make the compliance of various notices during the assessment proceedings, so penalty should be levied under section

VIRAJ SHIRISHKUMAR MODI,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-1, SURAT, SURAT

In the result, appeals filed by assessee (in ITA Nos

ITA 634/SRT/2023[2015-16]Status: HeardITAT Surat21 Nov 2023AY 2015-16

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.631 To 637/Srt/2023 Assessment Years: (2012-13 To 2018-19) (Physical Hearing) Viraj Shirishkumar Modi, Vs. The Dcit, 5, Dwarkadhish Society, Palanpur Patia, Central Circle – 1, Rander Road, Surat – 395009. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bdbpm7942L (Appellant) (Respondent) Shri Bipin Jariwala, Advocate Appellant By Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 21/11/2023 Date Of Pronouncement 21/11/2023

Section 142Section 142(1)Section 143(3)Section 144Section 271(1)Section 271(1)(b)

delay in filing the submission should not be constructed strictly, more so when the assessee has co-operated and replied and attended all the hearings, before the Assessing Officer. Therefore, Ld. Counsel prayed the Bench that entire penalty may be deleted. 8. On the other hand, Ld. DR for the Revenue submitted that assessee did not make the compliance

VIRAJ SHIRISHKUMAR MODI,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-1, SURAT, SURAT

In the result, appeals filed by assessee (in ITA Nos

ITA 633/SRT/2023[2014-15]Status: HeardITAT Surat21 Nov 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.631 To 637/Srt/2023 Assessment Years: (2012-13 To 2018-19) (Physical Hearing) Viraj Shirishkumar Modi, Vs. The Dcit, 5, Dwarkadhish Society, Palanpur Patia, Central Circle – 1, Rander Road, Surat – 395009. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bdbpm7942L (Appellant) (Respondent) Shri Bipin Jariwala, Advocate Appellant By Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 21/11/2023 Date Of Pronouncement 21/11/2023

Section 142Section 142(1)Section 143(3)Section 144Section 271(1)Section 271(1)(b)

delay in filing the submission should not be constructed strictly, more so when the assessee has co-operated and replied and attended all the hearings, before the Assessing Officer. Therefore, Ld. Counsel prayed the Bench that entire penalty may be deleted. 8. On the other hand, Ld. DR for the Revenue submitted that assessee did not make the compliance