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12 results for “condonation of delay”+ Section 168clear

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Key Topics

Section 143(3)9Section 80P(2)(d)7Section 2504Section 253(3)4Penalty4Addition to Income3Deduction3Section 143(2)2Section 271(1)(c)

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)

168 & 170/SRT/2021 for AY.2013-14. The contents of petition of condonation of delay in case of ITA No.167/SRT/2021 in the case of Sonu Dharmichand Bafna (supra) is as follows: “I have filed an appeal under section

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.

2
Disallowance2
Natural Justice2
Section 143(3)

168 & 170/SRT/2021 for AY.2013-14. The contents of petition of condonation of delay in case of ITA No.167/SRT/2021 in the case of Sonu Dharmichand Bafna (supra) is as follows: “I have filed an appeal under section

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)

168 & 170/SRT/2021 for AY.2013-14. The contents of petition of condonation of delay in case of ITA No.167/SRT/2021 in the case of Sonu Dharmichand Bafna (supra) is as follows: “I have filed an appeal under section

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)

168 & 170/SRT/2021 for AY.2013-14. The contents of petition of condonation of delay in case of ITA No.167/SRT/2021 in the case of Sonu Dharmichand Bafna (supra) is as follows: “I have filed an appeal under section

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)

168 & 170/SRT/2021 for AY.2013-14. The contents of petition of condonation of delay in case of ITA No.167/SRT/2021 in the case of Sonu Dharmichand Bafna (supra) is as follows: “I have filed an appeal under section

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)

168 & 170/SRT/2021 for AY.2013-14. The contents of petition of condonation of delay in case of ITA No.167/SRT/2021 in the case of Sonu Dharmichand Bafna (supra) is as follows: “I have filed an appeal under section

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

In the result the ground No

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)

168 & 170/SRT/2021 for AY.2013-14. The contents of petition of condonation of delay in case of ITA No.167/SRT/2021 in the case of Sonu Dharmichand Bafna (supra) is as follows: “I have filed an appeal under section

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)

168 & 170/SRT/2021 for AY.2013-14. The contents of petition of condonation of delay in case of ITA No.167/SRT/2021 in the case of Sonu Dharmichand Bafna (supra) is as follows: “I have filed an appeal under section

VIHAN VIBHAG CREDIT CO-OPERATIVE SOCIETY LTD.,SURAT vs. ITO, WARD 2(2)(5), SURAT

In the result, the appeal of the assessee is allowed

ITA 707/SRT/2025[2017-18]Status: DisposedITAT Surat27 Nov 2025AY 2017-18

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.707/Srt/2025 Assessment Year: (2017-18) (Hybrid Hearing) Vihan Vibhag Credit Co-Operative Vs. Ito, Society Ltd., Ward – 2(2)(5), At & Po: Vihan, Tal – Kamrej, Surat Tapi – 394320, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabav5113F (Appellant) (Respondent) Appellant By Shri Akshay M. Modi, Ca Respondent By Ms Neerja Sharma, Sr. Dr Date Of Hearing 17/11/2025 Date Of Pronouncement 27/11/2025

Section 143(2)Section 143(3)Section 250Section 253(3)Section 271(1)(c)Section 80PSection 80P(2)(d)

condone the delay and admit the appeal for hearing. 6. The facts of the case in brief are that the assessee is a co-operative society, filed its return of income for AY 2017-18 on 18.07.2017, declaring total income at Rs. Nil. The case was selected for limited scrutiny under CASS. Various notices

THE PUNA KUMBHARIA GROUP CO-OP FRUITS AND VEGE GROW SOCIETY LIMITED,SURAT vs. ACIT CIRCLE 3(2), SURAT

In the result, the appeal of the assessee is allowed

ITA 354/SRT/2025[2017-18]Status: DisposedITAT Surat29 Aug 2025AY 2017-18

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.354 To 355/Srt/2025 Ays: (2017-18 & 2018-19) (Hybrid Hearing) The Puna Kumbharia Groud Co-Op. Vs. Acit, Fruits & Vege Grow Society Circle – 3(2), Limited, Surat Kela Yard Dumbhai, Puna Kumbhariya Road, Surat - 395003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaap1147N (Appellant) (Respondent) Appellant By Shri Sapnesh Sheth, Advocate Respondent By Ms Namita Patel, Sr. Dr Date Of Hearing 27/08/2025 Date Of Pronouncement 29/08/2025

Section 250Section 253(3)Section 80P(2)(d)

delay in filing appeal is condoned subject to the payment of cost of Rs.10,000/- (Rupees Ten Thousand only) by the appellant to the credit of the 3 ITA Nos.354 & 355/SRT/2025/AY 2017-18 & 2018-19 The Puna Kumbharia Group Co-op. Fruits & Vege Grow Soc. Ltd. ‘Prime Minister’s National Relief Fund’ within 3 weeks from receipt of this order

THE PUNA KUMBHARIA GROUP CO-OP FRUITS AND VEGE GROW SOCIETY LIMITED,SURAT vs. ACIT CIRCLE 3(2), SURAT

In the result, the appeal of the assessee is allowed

ITA 355/SRT/2025[2018-19]Status: DisposedITAT Surat29 Aug 2025AY 2018-19

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.354 To 355/Srt/2025 Ays: (2017-18 & 2018-19) (Hybrid Hearing) The Puna Kumbharia Groud Co-Op. Vs. Acit, Fruits & Vege Grow Society Circle – 3(2), Limited, Surat Kela Yard Dumbhai, Puna Kumbhariya Road, Surat - 395003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaap1147N (Appellant) (Respondent) Appellant By Shri Sapnesh Sheth, Advocate Respondent By Ms Namita Patel, Sr. Dr Date Of Hearing 27/08/2025 Date Of Pronouncement 29/08/2025

Section 250Section 253(3)Section 80P(2)(d)

delay in filing appeal is condoned subject to the payment of cost of Rs.10,000/- (Rupees Ten Thousand only) by the appellant to the credit of the 3 ITA Nos.354 & 355/SRT/2025/AY 2017-18 & 2018-19 The Puna Kumbharia Group Co-op. Fruits & Vege Grow Soc. Ltd. ‘Prime Minister’s National Relief Fund’ within 3 weeks from receipt of this order

VITHALBHAI HARJIBHAI PATEL,SURAT vs. ITO, WARD3(2)(4), SURAT

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

ITA 138/SRT/2025[2016-17]Status: DisposedITAT Surat19 Aug 2025AY 2016-17

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.138/Srt/2025 Assessment Year: (2016-17) (Hybrid Hearing) Vithalbhai Harjibhai Patel, Vs. The Ito, 101-102, Harihari Society, Katargam Ward – 3(2)(4), Surat - 395004 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abcpp0940K (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Kamlesh Bhatt, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 04/08/2025 Date Of Pronouncement 19/08/2025

Section 143(1)Section 143(2)Section 250Section 253(3)Section 271(1)(c)

Section 253(3) of the Act. The assessee has filed an affidavit giving reasons ITA No.138/SRT/2025/AY.2016-17 Vithalbhai Harjibhai Patel for delay in filing of appeal before the Tribunal. In the affidavit, it has been stated that order of CIT(A) dated 18.06.2024 had been dismissed due to non- compliance of the notices of hearing. One of his clerks created