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14 results for “condonation of delay”+ Section 145(3)clear

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Mumbai125Delhi80Kolkata77Chandigarh73Chennai66Jaipur63Ahmedabad60Bangalore42Hyderabad29Lucknow23Pune18Nagpur14Patna14Surat14Cochin13Cuttack11Indore10Jodhpur9Rajkot8Raipur8Amritsar6SC5Visakhapatnam2Allahabad2Dehradun2Panaji2Varanasi2Agra2Ranchi1Jabalpur1

Key Topics

Section 271(1)(c)51Addition to Income13Section 143(3)9Limitation/Time-bar7Section 2636Section 143(2)5Penalty5Section 142(1)4Section 133(6)

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

3) During the Income-tax assessment year 2017-18, Keshri Exports has filed appeal before the Income-tax Appellate Tribunal, Surat with a delay of 103 days stated as under. (4) Primarily, delay occurred in filing the appeal is on account of the unit of Keshri Exports totally closed down with entire manufacturing activity suspended since 2016. Keshri Exports sold

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

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

4
Section 2503
Section 1482
Condonation of Delay2
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

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

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

NIKULBHAI PATEL,BHARUCH NARMADA vs. THE ASSESSING OFFICER, ITO, WARD 2(5), BHARUCH

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

ITA 212/SRT/2024[2011-12]Status: DisposedITAT Surat18 Jul 2025AY 2011-12

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri Krutarth Desai, ARFor Respondent: Shri Ajay Uke, Sr. DR
Section 143(3)Section 148Section 69A

145, Patel Faliyua, Rajuwadiya Income Tax Officer, Nandod, Narmada-393140 Ward-2(5), Bharuch [PAN No.AXRPP7346J] (Appellant) .. (Respondent) Appellant by : Shri Krutarth Desai, AR Respondent by: Shri Ajay Uke, Sr. DR 08.07.2025 Date of Hearing Date of Pronouncement 18.07.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the Assessee against the order

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

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

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

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

AMAR JEWELLERS PRIVATE LIMITED,SURAT vs. ACIT, CIRCLE 1(1)(1), SURAT, SURAT

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

ITA 925/SRT/2025[2013-14]Status: HeardITAT Surat20 Jan 2026AY 2013-14

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

Section 115BSection 145(3)Section 250Section 68

Section 250 of the Income-tax Act, 1961 (‘the Act’ in short) for Assessment Year 2013-14. 2. The assessee has raised following grounds of appeal:- “1. On the facts and circumstances of the case as well as law on the subject, the learned CIT(A) has erred in not condoning the delay in filing of appeal by the assessee

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

SANTOSH SINGH HUKAM SINGH KARNAWAT,SURAT vs. ITO, WARD 2(3)(8), SURAT

In the result, the appeal filed by the assessee is allowed

ITA 655/SRT/2025[2012-13]Status: DisposedITAT Surat25 Nov 2025AY 2012-13

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri Rasesh Shah, CAFor Respondent: Shri Ajay Uke, Sr. DR
Section 133(6)Section 250Section 271(1)(c)

3,00,000/- as publicity expenses. The AO noted that on these payments, the assessee has not deducted TDS as required and accordingly he made disallowance u/s. 40(a)(ia). He further noticed that assessee has claimed various film production expenses and administrative expenses which were not open to full verification, and accordingly he made adhoc disallowance @ of 20%, aggregating