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3 results for “condonation of delay”+ Section 244clear

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Key Topics

Section 270A5Section 684Section 1483Cash Deposit3Addition to Income3Section 2502Section 1442Section 1472Section 69A

BAKER ABDULAZIZ NORAT,PANOLI, BHARUCH, GUJARAT vs. INCOME TAX OFFICE, WARD 1(1), BHARUCH, BHARUCH, GUJARAT

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

ITA 1232/SRT/2024[2018-19]Status: DisposedITAT Surat21 Nov 2025AY 2018-19

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1232/Srt/2024 Assessment Year: (2018-19) (Hybrid Hearing) Baker Abdulaziz Norat, Vs. Ito, 107, Panoli Travels, Station Road, Ward – 1(1), Panoli, Bharuch – 394115 Bharuch "थायीलेखासं./जीआइआरसं./Pan/Gir No: Akepn7411Q (Appellant) (Respondent) Appellant By Ms Vidhi Pandya, Ca Respondent By Shri Abhishek Gautam, Sr. Dr Date Of Hearing 24/09/2025 Date Of Pronouncement 21/11/2025

Section 143(3)Section 250Section 270ASection 68

244/-. 4. Aggrieved by the order of AO, the assessee filed this appeal before the CIT(A). On perusal of Form 35, the CIT(A) observed that penalty order was passed u/s 270A of the Act on 22.09.2021 and appeal should have been filed within 30 days, i.e., 22.10.2021. The appellant filed appeal on 18.01.2023, i.e., after a delay

2
Section 143(3)2
Unexplained Cash Credit2

NILESHKUMAR CHHAGANBHAI VASOYA,SURAT vs. INCOME TAX OFFICER, WARD-3(2)(8), SURAT

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

ITA 64/SRT/2023[2017-18]Status: HeardITAT Surat15 Nov 2023AY 2017-18

Bench: Shri Pawan Singh(Physical Hearing) Nileshkumar Chhaganbhai Vs. The Ito, Vasoya, Ward -3(2)(8), 186, Suvidha Row House, Near Surat. Yogi Chowk, Puna Simada Road, Surat – 395010. Pan : Amfpv9665F Appellant Respondednt

Section 115BSection 254(1)Section 69

delay of two hundred forty-four (244) days in filing the appeal is condoned. Now adverting to the merit of the case. 8. I find case of assessee was selected for scrutiny for cash deposit during demonetization. The assessing officer during the assessment asked the assessee to substantiate the cash deposits of Rs.11,12,500/- in his bank account with

MANJUBEN NATVARBHAI PATEL L/H OF NATVARBHAI RANCHHODBHAI PATEL,BARDOLI vs. INCOME TAX OFFICER, WARD-2, BARDOLI, BARDOLI

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

ITA 317/SRT/2022[2012-13]Status: DisposedITAT Surat07 Jul 2025AY 2012-13

Bench: MS SUCHITRA RAGHUNATH KAMBLE (Judicial Member), SHRI BIJAYANANDA PRUSETH (Accountant Member)

Section 144Section 147Section 148Section 250Section 253(3)Section 69A

section 253(3) of the Act. In the affidavit, the assessee stated that the CIT(A) has passed the order on 21.07.2022 and it was received on 01.08.2022. The assessee went to USA after assigning all the papers to the briefing counsel for filing appeal before Tribunal. However, the payment of the appeal fees was not made