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28 results for “condonation of delay”+ Section 145clear

Sorted by relevance

Mumbai191Chennai132Kolkata125Karnataka123Delhi110Jaipur87Chandigarh75Ahmedabad73Bangalore69Pune47Hyderabad41Calcutta36Surat28Cuttack24Lucknow23Indore21Cochin21Nagpur16Patna14Jodhpur11Raipur10Rajkot9Amritsar9Visakhapatnam6SC5Allahabad4Agra3Varanasi3Dehradun3Telangana3Panaji2Ranchi1Andhra Pradesh1Rajasthan1Jabalpur1Orissa1

Key Topics

Section 271(1)(c)51Section 143(3)21Section 14719Addition to Income19Limitation/Time-bar12Section 2636Section 1486Section 143(2)5Section 68

KESHRI EXPORT,SURAT vs. INCOME TAX OFFICER, WARD - 3(3)(3), SURAT

In the result, appeal filed by the assessee is dismissed

ITA 186/SRT/2023[20178-18]Status: DisposedITAT Surat11 Sept 2023

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.186/Srt/2023 "नधा"रण वष"/Assessment Year: (2017-18) (Virtual Hearing) Keshri Export, Vs. The Ito, 123, Gurunagar Society, Opp. Baroda Ward-3(3)(1), Prestige, Varachha Road, Surat. Surat – 395006. (Assessee) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadfk3785D Assessee By Shri Hiren Vepari, Ca Respondent By Shri Milan Kamble, Sr. Dr 18/07/2023 Date Of Hearing Date Of Pronouncement 11/09/2023

Section 143(3)Section 5

Section 5 of Limitation Act, should receive a liberal construction when the, delay is not on account of any dilatory tactics, want of bona fides, deliberate inaction or negligence on the part of the applicant/assessee, in order to advance substantial justice. The words "sufficient cause” for not making the application within the period of limitation" should be understood and applied

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

In the result the ground No

Showing 1–20 of 28 · Page 1 of 2

5
Penalty5
Section 133(6)4
Condonation of Delay4
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

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

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

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

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

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

MEENAXI GEMS PVT LTD,MUMBAI vs. ITO, WARD-1(1)(4), SURAT, SURAT

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

ITA 13/SRT/2021[2007-08]Status: HeardITAT Surat01 Jul 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainimeenaxi Gems Pvt. Ltd., I.T.O., 320, A, Panchratna, Opera House, Ward-1(1)(4), Vs. Mumbai-400004. Surat. Pan No. Aadcm 4645 B Appellant/ Assessee Respondent/ Revenue

Section 145(3)Section 147Section 148Section 254(1)

section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learned Commissioner of Income Tax (Appeals)-3, Surat (in short, the ld. CIT(A) dated 11/07/2017 for the Assessment year 2007-08. The assessee has raised following grounds of appeal: “1. The appellant prefers an appeal

MOULIMANI IMPEX PVT LTD,MUMBAI vs. INCOME TAX OFFICER- 1(1)(3), SURAT, SURAT

In the result, appeal of the assessee is allowed

ITA 536/SRT/2025[2012-13]Status: DisposedITAT Surat29 Aug 2025AY 2012-13

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

Section 271(1)(c)

section 253(3) of the Act. The assessee has filed an affidavit for condonation of delay in filing of appeal before the Tribunal. It has been stated that notices of hearing were issued to the wrong e-mail Id, i.e., ‘moulimaniImpexpl@gmail.com’ instead of ‘gandhi.himanshu92@yahoo.in’, which was mentioned in Form 35. The CIT(A) passed order on 23.12.2024 and due date

MOULIMANI IMPEX PVT LTD,MUMBAI vs. INCOME TAX OFFICER- 1(1)(3), SURAT, SURAT

In the result, appeal of the assessee is allowed

ITA 533/SRT/2025[2009-10]Status: DisposedITAT Surat29 Aug 2025AY 2009-10

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

Section 271(1)(c)

section 253(3) of the Act. The assessee has filed an affidavit for condonation of delay in filing of appeal before the Tribunal. It has been stated that notices of hearing were issued to the wrong e-mail Id, i.e., ‘moulimaniImpexpl@gmail.com’ instead of ‘gandhi.himanshu92@yahoo.in’, which was mentioned in Form 35. The CIT(A) passed order on 23.12.2024 and due date

MOULIMANI IMPEX PVT LTD,MUMBAI vs. INCOME TAX OFFICER -1(1)(3), SURAT, SURAT

In the result, appeal of the assessee is allowed

ITA 534/SRT/2025[2010-11]Status: DisposedITAT Surat29 Aug 2025AY 2010-11

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

Section 271(1)(c)

section 253(3) of the Act. The assessee has filed an affidavit for condonation of delay in filing of appeal before the Tribunal. It has been stated that notices of hearing were issued to the wrong e-mail Id, i.e., ‘moulimaniImpexpl@gmail.com’ instead of ‘gandhi.himanshu92@yahoo.in’, which was mentioned in Form 35. The CIT(A) passed order on 23.12.2024 and due date

MOULIMANI IMPEX PVT LTD,MUMBAI vs. INCOME TAX OFFICER -1(1)(3), SURAT, SURAT

In the result, appeal of the assessee is allowed

ITA 535/SRT/2025[2011-12]Status: DisposedITAT Surat29 Aug 2025AY 2011-12

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

Section 271(1)(c)

section 253(3) of the Act. The assessee has filed an affidavit for condonation of delay in filing of appeal before the Tribunal. It has been stated that notices of hearing were issued to the wrong e-mail Id, i.e., ‘moulimaniImpexpl@gmail.com’ instead of ‘gandhi.himanshu92@yahoo.in’, which was mentioned in Form 35. The CIT(A) passed order on 23.12.2024 and due date

MANGHARAM MOOLCHAND VERMA,SURAT vs. ITO, WARD-1(3)(3), SURAT

In the result, the appeal of the assessee is partly allowed

ITA 765/SRT/2024[2015-16]Status: DisposedITAT Surat11 Aug 2025AY 2015-16

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकरअपीलसं./Ita No.765/Srt/2024 Assessment Year: (2015-16) (Hybrid Hearing) Mangharam Moolchand Verma Vs. Ito, 703, Smita Park, Sarela Wadi, Ward - 1(3)(3), Ghod Dod Road, Surat – 395007 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abcpv1629D (Appellant) (Respondent) Appellant By Shri Mehul Shah, Ca Respondent By Ms. Jayashree Thakur, Sr. Dr Date Of Hearing 09/06/2025 Date Of Pronouncement 11/08/2025

Section 133(6)Section 143(2)Section 143(3)Section 250Section 253(3)

section 253(3) of the Act. The assessee has filed an affidavit for delay in filing of appeal before the Tribunal. In the affidavit, it has been stated that delay in filing appeal was caused owing to the fact that order of CIT(A) was served on the email ID of previous tax consultant of the assessee, who inadvertently forgot

SHRI SAMIRBHAI ABDULBHAI CHAUHAN,,BHARUCH vs. THE INCOME TAX OFFICER, WARD-1,, BHARUCH

In the result, the appeal of the assessee is partly allowed

ITA 1673/AHD/2014[2009-10]Status: DisposedITAT Surat06 Dec 2019AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No.1673/Ahd/2014 "नधा"रणवष"/Assessment Year: 2009-10 Samirbhai Abdulbhai Chauhan, V. Income Tax Officer, Ward-1, 5-6, Shiv Complex, 2Nd Floor, Bharuch Modi Compound, Panchbatti, Bharuch-392001. [Pan: Afmpc 6548 Q] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Sakar Sharma, Ca राज"वक"ओरसे /Revenue By Smt. Anupama Singhla, Sr. Dr

Section 145(3)Section 68

condone the delay in filing the appeal and allowed the appeal to be proceeded on merits. Ground no.1 relates to confirming addition of Rs.4,40,447/- 3. u/s.68 of the Act for the amount deposited in Axis Bank Account. Brief facts are that the assessee is engaged in the client 4. consulting business for admission of students to various universities

M/S. MEGA AIMS,BHARUCH vs. ACIT, CIRCLE-1, BHARUCH

In the result, appeals filed by the Revenue (ITA Nos

ITA 750/SRT/2018[2013-14]Status: DisposedITAT Surat30 Mar 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.722 To 723/Srt/2018 Assessment Years: (2013-14 To 2014-15) (Physical Hearing) The Dcit, Circle-1, Vs. M/S. Mega Aims, Bharuch. B-1, Gokuldham Complex, Dahej By – Pass Road, Bharuch. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqfm1615F (Appellant) (Respondent) आयकर अपील सं./Ita Nos.750 To 751/Srt/2018 Assessment Years: (2013-14 To 2014-15) M/S. Mega Aims, Vs. The Acit, Circle-1, B-1, Gokuldham Complex, Dahej By – Bharuch. Pass Road, Bharuch. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqfm1615F (Appellant) (Respondent) Shri Ashish Pophare, Cit(Dr) Appellant By Respondent By Shri P. M. Jagasheth, Ca Date Of Hearing 23/02/2023 Date Of Pronouncement 30/03/2023

Section 142(1)Section 143(2)Section 143(3)

condone such minor delay of two days and admit both these appeals for hearing. 7. Succinct facts are that assessee has filed his return of income for Assessment Year 2014-15 on 29.11.2014, declaring total income of Rs.3,85,727/-. The case was selected for scrutiny through CASS and accordingly notice under section

M/S. MEGA AIMS,BHARUCH vs. ITO, WARD-1(3), BHARUCH

In the result, appeals filed by the Revenue (ITA Nos

ITA 751/SRT/2018[2014-15]Status: DisposedITAT Surat30 Mar 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.722 To 723/Srt/2018 Assessment Years: (2013-14 To 2014-15) (Physical Hearing) The Dcit, Circle-1, Vs. M/S. Mega Aims, Bharuch. B-1, Gokuldham Complex, Dahej By – Pass Road, Bharuch. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqfm1615F (Appellant) (Respondent) आयकर अपील सं./Ita Nos.750 To 751/Srt/2018 Assessment Years: (2013-14 To 2014-15) M/S. Mega Aims, Vs. The Acit, Circle-1, B-1, Gokuldham Complex, Dahej By – Bharuch. Pass Road, Bharuch. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqfm1615F (Appellant) (Respondent) Shri Ashish Pophare, Cit(Dr) Appellant By Respondent By Shri P. M. Jagasheth, Ca Date Of Hearing 23/02/2023 Date Of Pronouncement 30/03/2023

Section 142(1)Section 143(2)Section 143(3)

condone such minor delay of two days and admit both these appeals for hearing. 7. Succinct facts are that assessee has filed his return of income for Assessment Year 2014-15 on 29.11.2014, declaring total income of Rs.3,85,727/-. The case was selected for scrutiny through CASS and accordingly notice under section

DEPUTY COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE-1, BHARUCH vs. M/S. MEGA AIMS, BHARUCH

In the result, appeals filed by the Revenue (ITA Nos

ITA 722/SRT/2018[2013-14]Status: DisposedITAT Surat30 Mar 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.722 To 723/Srt/2018 Assessment Years: (2013-14 To 2014-15) (Physical Hearing) The Dcit, Circle-1, Vs. M/S. Mega Aims, Bharuch. B-1, Gokuldham Complex, Dahej By – Pass Road, Bharuch. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqfm1615F (Appellant) (Respondent) आयकर अपील सं./Ita Nos.750 To 751/Srt/2018 Assessment Years: (2013-14 To 2014-15) M/S. Mega Aims, Vs. The Acit, Circle-1, B-1, Gokuldham Complex, Dahej By – Bharuch. Pass Road, Bharuch. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqfm1615F (Appellant) (Respondent) Shri Ashish Pophare, Cit(Dr) Appellant By Respondent By Shri P. M. Jagasheth, Ca Date Of Hearing 23/02/2023 Date Of Pronouncement 30/03/2023

Section 142(1)Section 143(2)Section 143(3)

condone such minor delay of two days and admit both these appeals for hearing. 7. Succinct facts are that assessee has filed his return of income for Assessment Year 2014-15 on 29.11.2014, declaring total income of Rs.3,85,727/-. The case was selected for scrutiny through CASS and accordingly notice under section

DEPUTY COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE-1, BHARUCH vs. M/S. MEGA AIMS, BHARUCH

In the result, appeals filed by the Revenue (ITA Nos

ITA 723/SRT/2018[2014-15]Status: DisposedITAT Surat30 Mar 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.722 To 723/Srt/2018 Assessment Years: (2013-14 To 2014-15) (Physical Hearing) The Dcit, Circle-1, Vs. M/S. Mega Aims, Bharuch. B-1, Gokuldham Complex, Dahej By – Pass Road, Bharuch. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqfm1615F (Appellant) (Respondent) आयकर अपील सं./Ita Nos.750 To 751/Srt/2018 Assessment Years: (2013-14 To 2014-15) M/S. Mega Aims, Vs. The Acit, Circle-1, B-1, Gokuldham Complex, Dahej By – Bharuch. Pass Road, Bharuch. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqfm1615F (Appellant) (Respondent) Shri Ashish Pophare, Cit(Dr) Appellant By Respondent By Shri P. M. Jagasheth, Ca Date Of Hearing 23/02/2023 Date Of Pronouncement 30/03/2023

Section 142(1)Section 143(2)Section 143(3)

condone such minor delay of two days and admit both these appeals for hearing. 7. Succinct facts are that assessee has filed his return of income for Assessment Year 2014-15 on 29.11.2014, declaring total income of Rs.3,85,727/-. The case was selected for scrutiny through CASS and accordingly notice under section