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11 results for “condonation of delay”+ Section 230clear

Sorted by relevance

Chennai103Karnataka101Mumbai101Pune91Delhi77Bangalore66Jaipur48Hyderabad41Kolkata38Ahmedabad33Visakhapatnam31Cochin25Indore13Panaji11Surat11Lucknow8Nagpur8Raipur6Guwahati5Chandigarh5Dehradun5Jodhpur4Rajkot4Patna4Agra3Cuttack3SC3Calcutta2Allahabad2Amritsar2Rajasthan1Andhra Pradesh1Jabalpur1

Key Topics

Section 1479Addition to Income9Section 1488Section 69A8Section 271(1)(c)7Section 143(3)7Section 2506Section 148A6Cash Deposit

SHRI MANSUKH K. VAGHASIA,,SURAT vs. THE INCOME TAX OFFICER, WARD-8(3),, SURAT

In the result, the appeal of the assessee is allowed

ITA 1070/AHD/2015[2010-11]Status: DisposedITAT Surat05 Apr 2022AY 2010-11

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.1070/Ahd/2015 ("नधा"रणवष" / Assessment Years: (2010-11) (Virtual Court Hearing) Mansukh K. Vaghasia, Surat Vs. The Ito, Ward-8(3), C-1-102, Subham Residency, B/H Surat. Natvar Nagar, Nana Varachha, Surat-395008. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acjpv4517A (Assessee) (Respondent) Assessee By: Shri Mehul Shah, Ca Revenue By: Shri Sita Ram Meena, Sr. Dr सुनवाईक"तार"ख/ Date Of Hearing : 25/02/2022 घोषणाक"तार"ख/Date Of Pronouncement : 05/04/2022

For Appellant: Shri Mehul Shah, CAFor Respondent: Shri Sita Ram Meena, Sr. DR
Section 143(3)Section 148

condone the delay and admit the appeal for hearing on merits. 7. Brief facts of the issue in dispute are stated as under. Before us, assessee is an individual and filed his return of income on 15.03.2011, declaring total income of Rs.1,54,310/- and the same was processed by the Income Tax Department accepting the returned income. 8. Later

6
Condonation of Delay5
Natural Justice4
Section 2633

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)

230/-. 3. On the facts and circumstances of the case as well as law on the subject, the ld. CIT(A),NFAC has erred in confirming the action of assessing officer by not allowing carrying forward of current year business loss of Rs. 17,59,470/- claimed in the return of income. 4. Appellant craves leave to add, alter

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)

230/-. 3. On the facts and circumstances of the case as well as law on the subject, the ld. CIT(A),NFAC has erred in confirming the action of assessing officer by not allowing carrying forward of current year business loss of Rs. 17,59,470/- claimed in the return of income. 4. Appellant craves leave to add, alter

SANJAYBHAI DAMJIBHAI GOLAKIYA,SURAT vs. ITO, WARD-3(3)(1), SURAT

In the result, appeal of the appellant is allowed

ITA 951/SRT/2024[2013-14]Status: DisposedITAT Surat06 May 2025AY 2013-14

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.951/Srt/2024 Assessment Year: (2013-14) (Hybrid Hearing) Sanjaybhai Damjibhai Golakiya, Vs. The Assessment Unit, D-74, Vithalnagar Society, Hirabaug, Income-Tax Department, Varachha Road, Surat - 395006 Jurisdictional Ao: The Ito, Ward – 3(3)(1), Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Alopg2048R (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Mukesh Jain, Sr. Dr Date Of Hearing 18/03/2025 Date Of Pronouncement 06/05/2025

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

Section 253(3) of the Act. The assessee has filed an affidavit giving reasons for delay in filing of appeal before the Tribunal. In the affidavit, it has been stated that the appellant filed appeal u/s 253(1) of the Act on 09.09.2024, vide ITA No.951/SRT/2024, against the order dated 15.02.2024, which was uploaded on the Income-tax e-filing

SHREE ABHISHEK BIPINBHAI NAIK,SURAT vs. INCOME TAX OFFICER, WARD 1(2)(1), SURAT

In the result, the ground No

ITA 12/SRT/2023[2017-18]Status: DisposedITAT Surat31 May 2023AY 2017-18

Bench: Shri Pawan Singh(Virtual Hearing) Abhishek Bipinbhai Naik I.T.O., (Prop. Of M/S Shivbhole Services), Ward 1(2)(1), Vs. House No. 1, Desai Faliyu, At Po Surat. Vaktana, Tal, Choryasi Via Sachin, Surat-394230. Pan No. Agppn 5994 H Appellant/ Assessee Respondent/ Revenue

Section 254(1)Section 271ASection 69A

230 days in filing of the appeal. The assessee has filed an application for condonation of delay. The learned Authorised Representative (ld. AR) of the assessee submits that the assessee has engaged Abhishek Bipinbhai Naik CA as consultant to represent him before the First Appellate Authority and to take necessary action. The said representative went to USA for his personal

KAMUBEN RAMANLAL PATEL,DAMAN vs. INCOME TAX OFFICER, DAMAN

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

ITA 913/SRT/2024[2012-13]Status: DisposedITAT Surat25 Sept 2025AY 2012-13

Bench: Ms.Suchitra Raghunath Kamble& Shri Bijayananda Prusethआयकरअपीलसं./Ita No.913/Srt/2024 Assessment Year: 2012-13 (Hybrid Hearing) Smt. Kamuben Ramanlal Patel Income Tax Officer, Daman, बनाम/ House No.1, Varkund, Income Tax Department, Jeevanji Vs. Mithanagar, Nani Daman, Hotel Building, Kathiria Road, Daman & Diu-396 210 Nani Daman, Daman & Diu- -396210 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acppk1885N (अपीलाथ"/Appellant) (""थ"/Respondent) िनधा"रतीकीओरसे/Appellant By Shri Hemant Suthar, Ca राज"कीओरसे /Respondent By Shriajay Uke, Sr. Dr सुनवाई की तारीख/Date Of Hearing 17/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 25/09/2025

Section 143(3)Section 250Section 271(1)Section 271(1)(c)Section 274

section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) dated 12.06.2024 by the National Faceless Appeal Centre, Delhi/Commissioner of Income-tax (Appeals) [in short ‘Ld. CIT(A)’] for the Assessment Year (AY) 2012-13 in levying 100% penalty of Rs.52,46,160/- imposed u/s 271(1)(c) of the Act by Assessing Officer on 11.01.2021. Grounds

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

PROMILA VINODKUMAR BHATIA,DADRA AND NAGAR HAVELI vs. LD. ITO, WARD - 2, VAPI, VAPI

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

ITA 203/SRT/2025[2011-12]Status: DisposedITAT Surat03 Sept 2025AY 2011-12

Bench: Shri T. R. Senthil Kumar & Shri Bijayananda Prusethआयकर अपील सं./Ita No.203/Srt/2025 Assessment Year: (2011-12) (Hybrid Hearing) Promila Vinodkumar Bhatia Vs. Ito, R-102, Pramukh Vihar Phase-5, Ward – 2, Naroli Road, Silvassa, Dadra & Vapi Nagar Haveli-396 230 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Adzpg2322F (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 02/07/2025 Date Of Pronouncement 03/09/2025

Section 10(38)Section 139(1)Section 142(1)Section 148Section 250

230 "थायीलेखासं./जीआइआरसं./PAN/GIR No: ADZPG2322F (Appellant) (Respondent) Appellant by Shri P. M. Jagasheth, CA Respondent by Shri Ajay Uke, Sr. DR Date of Hearing 02/07/2025 Date of Pronouncement 03/09/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: This appeal by the assessee emanates from the order passed under section 250 of the Income

ASHOKKUMAR BHULABHAI RATHOD,MAHUVA vs. NFAC, DELHI CURRENT JURISDICTION - ITO WARD 1, BARDOLI, BARDOLI

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

ITA 1253/SRT/2024[2013-14]Status: DisposedITAT Surat19 Jun 2025AY 2013-14

Bench: Shri Tr Senthil Kumar & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.1253 To 1255/Srt/2024 Assessment Years: 2013-14 To 2015-16) (Hybrid Hearing) Ashokkumar Bhulabhai Rathod Nfac, Delhi Current Opp. Reliance Tower, Vs Jurisdiction-Income Tax Officer, Karcheliya, Mahuva-394 240 . Ward No.1, Bardoli, Income-Tax Office, 2Nd Floor, Opp. Jalaram Temple, Station Road, Bardoli- 394 601 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abxpr 3858 F (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Rasesh Shah, Ca राज" की ओर से /Respondent By Ms. Neerja Sharma, Sr-Dr सुनवाई की तारीख/Date Of Hearing 07/05/2025 उद्घोषणा की तारीख/Date Of Pronouncement 19/06/2025 आदेश / O R D E R Per Bench: These Three Appeals By The Assessee Emanate From The Separate Orders Passed Under Section 250 Of The Income-Tax Act, 1961 (In Short, ‘The Act’) All Dated 30.09.2024 By The National Faceless Appeal Centre (Nfac),Delhi/Commissioner Of Income-Tax (Appeals) [In Short, ‘Nfac/Ld. Cit(A)’] For The Assessment Years (Ay) 2013-14, 2014-15 & 2015-16, Which In Turn Arose Out Of Separate Assessment Orders Passed By Assessing Officer (In Short, ‘Ao’) U/S 147 R.W.S. 144 R.W.S. 144B Of The Act Dated 24.05.2023, 18.05.2023 & 19.05.2023. Since Facts Are Same Except Variance Of Amounts, With Consent Of The Parties, The Appeals Were Heard Together & A Common

Section 147Section 148Section 148ASection 250Section 69A

section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) all dated 30.09.2024 by the National Faceless Appeal Centre (NFAC),Delhi/Commissioner of Income-tax (Appeals) [in short, ‘NFAC/Ld. CIT(A)’] for the Assessment Years (AY) 2013-14, 2014-15 and 2015-16, which in turn arose out of separate assessment orders passed by Assessing Officer (in short

ASHOKKUMAR BHULABHAI RATHOD,MAHUVA vs. NFAC, DELHI CURRENT JURISDICTION - ITO WARD - 1, BARDOLI, BARDOLI

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

ITA 1254/SRT/2024[2014-15]Status: DisposedITAT Surat19 Jun 2025AY 2014-15

Bench: Shri Tr Senthil Kumar & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.1253 To 1255/Srt/2024 Assessment Years: 2013-14 To 2015-16) (Hybrid Hearing) Ashokkumar Bhulabhai Rathod Nfac, Delhi Current Opp. Reliance Tower, Vs Jurisdiction-Income Tax Officer, Karcheliya, Mahuva-394 240 . Ward No.1, Bardoli, Income-Tax Office, 2Nd Floor, Opp. Jalaram Temple, Station Road, Bardoli- 394 601 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abxpr 3858 F (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Rasesh Shah, Ca राज" की ओर से /Respondent By Ms. Neerja Sharma, Sr-Dr सुनवाई की तारीख/Date Of Hearing 07/05/2025 उद्घोषणा की तारीख/Date Of Pronouncement 19/06/2025 आदेश / O R D E R Per Bench: These Three Appeals By The Assessee Emanate From The Separate Orders Passed Under Section 250 Of The Income-Tax Act, 1961 (In Short, ‘The Act’) All Dated 30.09.2024 By The National Faceless Appeal Centre (Nfac),Delhi/Commissioner Of Income-Tax (Appeals) [In Short, ‘Nfac/Ld. Cit(A)’] For The Assessment Years (Ay) 2013-14, 2014-15 & 2015-16, Which In Turn Arose Out Of Separate Assessment Orders Passed By Assessing Officer (In Short, ‘Ao’) U/S 147 R.W.S. 144 R.W.S. 144B Of The Act Dated 24.05.2023, 18.05.2023 & 19.05.2023. Since Facts Are Same Except Variance Of Amounts, With Consent Of The Parties, The Appeals Were Heard Together & A Common

Section 147Section 148Section 148ASection 250Section 69A

section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) all dated 30.09.2024 by the National Faceless Appeal Centre (NFAC),Delhi/Commissioner of Income-tax (Appeals) [in short, ‘NFAC/Ld. CIT(A)’] for the Assessment Years (AY) 2013-14, 2014-15 and 2015-16, which in turn arose out of separate assessment orders passed by Assessing Officer (in short

ASHOKKUMAR BHULABHAI RATHOD,MAHUVA vs. NFAC, DELHI CURRENT JURISDICTION - ITO WARD 1 BARDOLI, BARDOLI

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

ITA 1255/SRT/2024[2015-16]Status: DisposedITAT Surat19 Jun 2025AY 2015-16

Bench: Shri Tr Senthil Kumar & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.1253 To 1255/Srt/2024 Assessment Years: 2013-14 To 2015-16) (Hybrid Hearing) Ashokkumar Bhulabhai Rathod Nfac, Delhi Current Opp. Reliance Tower, Vs Jurisdiction-Income Tax Officer, Karcheliya, Mahuva-394 240 . Ward No.1, Bardoli, Income-Tax Office, 2Nd Floor, Opp. Jalaram Temple, Station Road, Bardoli- 394 601 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abxpr 3858 F (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Rasesh Shah, Ca राज" की ओर से /Respondent By Ms. Neerja Sharma, Sr-Dr सुनवाई की तारीख/Date Of Hearing 07/05/2025 उद्घोषणा की तारीख/Date Of Pronouncement 19/06/2025 आदेश / O R D E R Per Bench: These Three Appeals By The Assessee Emanate From The Separate Orders Passed Under Section 250 Of The Income-Tax Act, 1961 (In Short, ‘The Act’) All Dated 30.09.2024 By The National Faceless Appeal Centre (Nfac),Delhi/Commissioner Of Income-Tax (Appeals) [In Short, ‘Nfac/Ld. Cit(A)’] For The Assessment Years (Ay) 2013-14, 2014-15 & 2015-16, Which In Turn Arose Out Of Separate Assessment Orders Passed By Assessing Officer (In Short, ‘Ao’) U/S 147 R.W.S. 144 R.W.S. 144B Of The Act Dated 24.05.2023, 18.05.2023 & 19.05.2023. Since Facts Are Same Except Variance Of Amounts, With Consent Of The Parties, The Appeals Were Heard Together & A Common

Section 147Section 148Section 148ASection 250Section 69A

section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) all dated 30.09.2024 by the National Faceless Appeal Centre (NFAC),Delhi/Commissioner of Income-tax (Appeals) [in short, ‘NFAC/Ld. CIT(A)’] for the Assessment Years (AY) 2013-14, 2014-15 and 2015-16, which in turn arose out of separate assessment orders passed by Assessing Officer (in short