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18 results for “condonation of delay”+ Section 282clear

Sorted by relevance

Karnataka122Chennai122Mumbai118Jaipur83Amritsar74Delhi73Kolkata67Panaji63Pune52Bangalore46Chandigarh31Hyderabad26Ahmedabad24Surat18Cochin14Indore13Lucknow11Rajkot11Raipur8Allahabad7Varanasi7Nagpur7Agra6Cuttack6Visakhapatnam6Jodhpur4Calcutta3SC2Patna2Rajasthan1Andhra Pradesh1Guwahati1

Key Topics

Section 143(1)40Condonation of Delay16Addition to Income14Disallowance11Section 3610TDS10Section 271(1)(c)6Section 143(3)5Penalty

RAMESHCHANDRA BUDHIYABHAI AHIR,SURAT vs. INCOME TAX OFFICER WARD-1, BARDOLI

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 621/SRT/2023[2017-18]Status: DisposedITAT Surat30 Oct 2023AY 2017-18

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita No.621/Srt/2023 Assessment Year: (2017-18) (Physical Hearing) Rameshchandra Budhiyabhai Ahir, Income Tax Officer, Vs. Pilutha Faliyu, At & Post – Ward-1, Bardoli, Income Tax Office, 2Nd Floor, Siyalaj, Tal – Magrol, Dist – Surat, Surat – 394110 Bsnl Building, Station Road, Bardoli-394601 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Alfpa7625Q (Appellant) (Respondent)

Section 144Section 51

282 ITR 366]. The mistake of the lawyer or accountant may be a good reason for condoning delay. I find that there is good and sufficient cause for filing the appeal belatedly. Accordingly, I condone the delay of 37 days and admit the appeal for adjudication. 6. On merit, Ld. Counsel contended that order passed by the Assessing Officer

PRAFULCHABNDRA BHAICHANDBHAI PATEL,SURAT vs. INCOME TAX OFFICER, WD.2(3)(3), SURAT

5
Section 684
Section 254(1)4
Section 2634
ITA 104/SRT/2021[2013-14]Status: Disposed
ITAT Surat
20 Jun 2022
AY 2013-14

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.104/Srt/2021 (िनधा"रणवष" / Assessment Year: (2013-14) (Virtual Court Hearing) Prafulchandra Bhaichandbhai Patel, Vs. Income Tax Officer, Ward- Bharthana (Vesu), Via-Althan, Taluka 2(3)(3), Aaykar Bhavan, Majura Choryasi, Surat-395007 Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Azcpd7755Q (Appellant ) (Respondent)

For Appellant: Shri Mehul Shah, C.AFor Respondent: Ms. Anupama Singla– Sr.DR
Section 143(3)

282 ITR 366]. The mistake of the lawyer or accountant may be a good reason for condoning delay. 8. In considering the condonation petition, it is to be remembered that statutes conferring a right of appeal must be construed in furtherance of justice and the provision limiting the time for bringing an appeal must be liberally interpreted, so that

SHRI PARESH K. SORATHIYA,SURAT vs. THE INCOME TAX OFFICER,WARD-3(2)(3),, SURAT

In the result, appeal of the assessee is allowed

ITA 342/SRT/2018[2009-10]Status: DisposedITAT Surat19 Sept 2022AY 2009-10

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.342/Srt/2018 (Ay 2009-10) (Hearing In Physical Court) Shri Paresh Sorathiya Income Tax Officer 195, Ambica Nagar No.2, Aaykar Bhavan, Majura Vs Opp. Arogya Kendra, Gate, Surat-395001 Katargam Road, Surat Pan : Axbps 9579 C अपीलाथ"/Appellant ""यथ" /Respondent

Section 254(1)Section 271(1)(c)

delay of 920 days in filing the appeal is condoned and appeal is admitted for decision on merits. Now, we will advert to discuss the merit of the appeal. 7. Brief facts of the case are that assessee is an individual, filed his return of income for Ay 2009-10, declaring income of Rs. 1,58,000/-. The case

REKHA R SHUKLA,NANI DAMAN vs. DCIT,CPC,BANGLURU, BANGAALURU

In the result, all appeals filed by the assessee, are allowed for statistical purposes

ITA 147/SRT/2021[2018-19]Status: DisposedITAT Surat31 Mar 2022AY 2018-19

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.147 & 234/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) (Virtual Court Hearing) Rekha R. Shokla, Vs. The Dcit, Cpc, G-3, Deepanjali Appartment, Sai Bangalore. Krupa Society, No.4-Airport Road, Nani Daman. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bgyps2563M (Appellant) (Respondent) आयकरअपीलसं./Ita No.150/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19) Riddhi Siddhi Prints Pvt. Ltd., Vs. The Dcit, Cpc, 75-1 & 75-2, Gidc, Pandesara, Bangalore. Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccr7050C (Appellant) (Respondent) आयकरअपीलसं./Ita No.160/Srt/2021 ("नधा"रणवष" / Assessment Year: (2019-20) Chinco Textiles, Vs. The Acit, Cpc, Plot No.104, Road No.7, Gidc Bangalore. Sachin, Surat-394230. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefc0028N (Appellant) (Respondent) आयकरअपीलसं./Ita Nos.201 & 202/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) Shree Laxminarayan Synthetics, Vs. The Dcit, Circle-2(1)(1), Plot No.275/2, Gidc, Pandesara, Surat. Surat, Gujarat-394221. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aakfs5319N (Appellant) (Respondent) आयकरअपीलसं./Ita No.224 & 225/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19 To 2019-20) Tirupati Prints, Vs. The Adit, Cpc, S. No.207, Plot No.37 To 40, Bangalore. Bamroli Taluka: Choryasi, Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabft4240J (Appellant) (Respondent)

Section 143(1)Section 36

condone the delay and admit assessee`s appeal for adjudication on merits. 5. The facts of the case which can be stated quite shortly are as follows. In all these ten appeals, the solitary issue involved is that assessees have not deposited employees contribution to provident fund and ESI within the time limit allowed under the Act. Therefore, Assessing Officer

RIDDHI SIDDHI PRINTS PVT LTD.,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CPC, BANGULURU

In the result, all appeals filed by the assessee, are allowed for statistical purposes

ITA 150/SRT/2021[2018-19]Status: DisposedITAT Surat31 Mar 2022AY 2018-19

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.147 & 234/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) (Virtual Court Hearing) Rekha R. Shokla, Vs. The Dcit, Cpc, G-3, Deepanjali Appartment, Sai Bangalore. Krupa Society, No.4-Airport Road, Nani Daman. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bgyps2563M (Appellant) (Respondent) आयकरअपीलसं./Ita No.150/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19) Riddhi Siddhi Prints Pvt. Ltd., Vs. The Dcit, Cpc, 75-1 & 75-2, Gidc, Pandesara, Bangalore. Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccr7050C (Appellant) (Respondent) आयकरअपीलसं./Ita No.160/Srt/2021 ("नधा"रणवष" / Assessment Year: (2019-20) Chinco Textiles, Vs. The Acit, Cpc, Plot No.104, Road No.7, Gidc Bangalore. Sachin, Surat-394230. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefc0028N (Appellant) (Respondent) आयकरअपीलसं./Ita Nos.201 & 202/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) Shree Laxminarayan Synthetics, Vs. The Dcit, Circle-2(1)(1), Plot No.275/2, Gidc, Pandesara, Surat. Surat, Gujarat-394221. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aakfs5319N (Appellant) (Respondent) आयकरअपीलसं./Ita No.224 & 225/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19 To 2019-20) Tirupati Prints, Vs. The Adit, Cpc, S. No.207, Plot No.37 To 40, Bangalore. Bamroli Taluka: Choryasi, Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabft4240J (Appellant) (Respondent)

Section 143(1)Section 36

condone the delay and admit assessee`s appeal for adjudication on merits. 5. The facts of the case which can be stated quite shortly are as follows. In all these ten appeals, the solitary issue involved is that assessees have not deposited employees contribution to provident fund and ESI within the time limit allowed under the Act. Therefore, Assessing Officer

CHINCO TEXTILES,SURAT vs. ASSTT. DIRETOR OF INCOME TAX , CENTRAL PROCESSING CENTRE(CPC), BENGALURU

In the result, all appeals filed by the assessee, are allowed for statistical purposes

ITA 160/SRT/2021[2019-20]Status: DisposedITAT Surat31 Mar 2022AY 2019-20

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.147 & 234/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) (Virtual Court Hearing) Rekha R. Shokla, Vs. The Dcit, Cpc, G-3, Deepanjali Appartment, Sai Bangalore. Krupa Society, No.4-Airport Road, Nani Daman. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bgyps2563M (Appellant) (Respondent) आयकरअपीलसं./Ita No.150/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19) Riddhi Siddhi Prints Pvt. Ltd., Vs. The Dcit, Cpc, 75-1 & 75-2, Gidc, Pandesara, Bangalore. Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccr7050C (Appellant) (Respondent) आयकरअपीलसं./Ita No.160/Srt/2021 ("नधा"रणवष" / Assessment Year: (2019-20) Chinco Textiles, Vs. The Acit, Cpc, Plot No.104, Road No.7, Gidc Bangalore. Sachin, Surat-394230. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefc0028N (Appellant) (Respondent) आयकरअपीलसं./Ita Nos.201 & 202/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) Shree Laxminarayan Synthetics, Vs. The Dcit, Circle-2(1)(1), Plot No.275/2, Gidc, Pandesara, Surat. Surat, Gujarat-394221. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aakfs5319N (Appellant) (Respondent) आयकरअपीलसं./Ita No.224 & 225/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19 To 2019-20) Tirupati Prints, Vs. The Adit, Cpc, S. No.207, Plot No.37 To 40, Bangalore. Bamroli Taluka: Choryasi, Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabft4240J (Appellant) (Respondent)

Section 143(1)Section 36

condone the delay and admit assessee`s appeal for adjudication on merits. 5. The facts of the case which can be stated quite shortly are as follows. In all these ten appeals, the solitary issue involved is that assessees have not deposited employees contribution to provident fund and ESI within the time limit allowed under the Act. Therefore, Assessing Officer

SHREE LAXMINARAYAN SYNTHETICS,SURAT vs. DCIT, CIRCLE- 2(1)(1), SURAT, SURAT

In the result, all appeals filed by the assessee, are allowed for statistical purposes

ITA 202/SRT/2021[2019-20]Status: DisposedITAT Surat31 Mar 2022AY 2019-20

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.147 & 234/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) (Virtual Court Hearing) Rekha R. Shokla, Vs. The Dcit, Cpc, G-3, Deepanjali Appartment, Sai Bangalore. Krupa Society, No.4-Airport Road, Nani Daman. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bgyps2563M (Appellant) (Respondent) आयकरअपीलसं./Ita No.150/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19) Riddhi Siddhi Prints Pvt. Ltd., Vs. The Dcit, Cpc, 75-1 & 75-2, Gidc, Pandesara, Bangalore. Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccr7050C (Appellant) (Respondent) आयकरअपीलसं./Ita No.160/Srt/2021 ("नधा"रणवष" / Assessment Year: (2019-20) Chinco Textiles, Vs. The Acit, Cpc, Plot No.104, Road No.7, Gidc Bangalore. Sachin, Surat-394230. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefc0028N (Appellant) (Respondent) आयकरअपीलसं./Ita Nos.201 & 202/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) Shree Laxminarayan Synthetics, Vs. The Dcit, Circle-2(1)(1), Plot No.275/2, Gidc, Pandesara, Surat. Surat, Gujarat-394221. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aakfs5319N (Appellant) (Respondent) आयकरअपीलसं./Ita No.224 & 225/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19 To 2019-20) Tirupati Prints, Vs. The Adit, Cpc, S. No.207, Plot No.37 To 40, Bangalore. Bamroli Taluka: Choryasi, Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabft4240J (Appellant) (Respondent)

Section 143(1)Section 36

condone the delay and admit assessee`s appeal for adjudication on merits. 5. The facts of the case which can be stated quite shortly are as follows. In all these ten appeals, the solitary issue involved is that assessees have not deposited employees contribution to provident fund and ESI within the time limit allowed under the Act. Therefore, Assessing Officer

TIRUPATI PRINTS,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CPC, BENGALURU

In the result, all appeals filed by the assessee, are allowed for statistical purposes

ITA 224/SRT/2021[2018-19]Status: DisposedITAT Surat31 Mar 2022AY 2018-19

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.147 & 234/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) (Virtual Court Hearing) Rekha R. Shokla, Vs. The Dcit, Cpc, G-3, Deepanjali Appartment, Sai Bangalore. Krupa Society, No.4-Airport Road, Nani Daman. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bgyps2563M (Appellant) (Respondent) आयकरअपीलसं./Ita No.150/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19) Riddhi Siddhi Prints Pvt. Ltd., Vs. The Dcit, Cpc, 75-1 & 75-2, Gidc, Pandesara, Bangalore. Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccr7050C (Appellant) (Respondent) आयकरअपीलसं./Ita No.160/Srt/2021 ("नधा"रणवष" / Assessment Year: (2019-20) Chinco Textiles, Vs. The Acit, Cpc, Plot No.104, Road No.7, Gidc Bangalore. Sachin, Surat-394230. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefc0028N (Appellant) (Respondent) आयकरअपीलसं./Ita Nos.201 & 202/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) Shree Laxminarayan Synthetics, Vs. The Dcit, Circle-2(1)(1), Plot No.275/2, Gidc, Pandesara, Surat. Surat, Gujarat-394221. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aakfs5319N (Appellant) (Respondent) आयकरअपीलसं./Ita No.224 & 225/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19 To 2019-20) Tirupati Prints, Vs. The Adit, Cpc, S. No.207, Plot No.37 To 40, Bangalore. Bamroli Taluka: Choryasi, Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabft4240J (Appellant) (Respondent)

Section 143(1)Section 36

condone the delay and admit assessee`s appeal for adjudication on merits. 5. The facts of the case which can be stated quite shortly are as follows. In all these ten appeals, the solitary issue involved is that assessees have not deposited employees contribution to provident fund and ESI within the time limit allowed under the Act. Therefore, Assessing Officer

TIRUPATI PRINTS,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CPC, BENGALURU

In the result, all appeals filed by the assessee, are allowed for statistical purposes

ITA 225/SRT/2021[2019-20]Status: DisposedITAT Surat31 Mar 2022AY 2019-20

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.147 & 234/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) (Virtual Court Hearing) Rekha R. Shokla, Vs. The Dcit, Cpc, G-3, Deepanjali Appartment, Sai Bangalore. Krupa Society, No.4-Airport Road, Nani Daman. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bgyps2563M (Appellant) (Respondent) आयकरअपीलसं./Ita No.150/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19) Riddhi Siddhi Prints Pvt. Ltd., Vs. The Dcit, Cpc, 75-1 & 75-2, Gidc, Pandesara, Bangalore. Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccr7050C (Appellant) (Respondent) आयकरअपीलसं./Ita No.160/Srt/2021 ("नधा"रणवष" / Assessment Year: (2019-20) Chinco Textiles, Vs. The Acit, Cpc, Plot No.104, Road No.7, Gidc Bangalore. Sachin, Surat-394230. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefc0028N (Appellant) (Respondent) आयकरअपीलसं./Ita Nos.201 & 202/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) Shree Laxminarayan Synthetics, Vs. The Dcit, Circle-2(1)(1), Plot No.275/2, Gidc, Pandesara, Surat. Surat, Gujarat-394221. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aakfs5319N (Appellant) (Respondent) आयकरअपीलसं./Ita No.224 & 225/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19 To 2019-20) Tirupati Prints, Vs. The Adit, Cpc, S. No.207, Plot No.37 To 40, Bangalore. Bamroli Taluka: Choryasi, Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabft4240J (Appellant) (Respondent)

Section 143(1)Section 36

condone the delay and admit assessee`s appeal for adjudication on merits. 5. The facts of the case which can be stated quite shortly are as follows. In all these ten appeals, the solitary issue involved is that assessees have not deposited employees contribution to provident fund and ESI within the time limit allowed under the Act. Therefore, Assessing Officer

REKHA R. SHUKLA,SURAT vs. DY. COMMISSIONER OF INCOME TAX , CPC, BANGLURU

In the result, all appeals filed by the assessee, are allowed for statistical purposes

ITA 234/SRT/2021[2019-20]Status: DisposedITAT Surat31 Mar 2022AY 2019-20

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.147 & 234/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) (Virtual Court Hearing) Rekha R. Shokla, Vs. The Dcit, Cpc, G-3, Deepanjali Appartment, Sai Bangalore. Krupa Society, No.4-Airport Road, Nani Daman. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bgyps2563M (Appellant) (Respondent) आयकरअपीलसं./Ita No.150/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19) Riddhi Siddhi Prints Pvt. Ltd., Vs. The Dcit, Cpc, 75-1 & 75-2, Gidc, Pandesara, Bangalore. Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccr7050C (Appellant) (Respondent) आयकरअपीलसं./Ita No.160/Srt/2021 ("नधा"रणवष" / Assessment Year: (2019-20) Chinco Textiles, Vs. The Acit, Cpc, Plot No.104, Road No.7, Gidc Bangalore. Sachin, Surat-394230. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefc0028N (Appellant) (Respondent) आयकरअपीलसं./Ita Nos.201 & 202/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) Shree Laxminarayan Synthetics, Vs. The Dcit, Circle-2(1)(1), Plot No.275/2, Gidc, Pandesara, Surat. Surat, Gujarat-394221. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aakfs5319N (Appellant) (Respondent) आयकरअपीलसं./Ita No.224 & 225/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19 To 2019-20) Tirupati Prints, Vs. The Adit, Cpc, S. No.207, Plot No.37 To 40, Bangalore. Bamroli Taluka: Choryasi, Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabft4240J (Appellant) (Respondent)

Section 143(1)Section 36

condone the delay and admit assessee`s appeal for adjudication on merits. 5. The facts of the case which can be stated quite shortly are as follows. In all these ten appeals, the solitary issue involved is that assessees have not deposited employees contribution to provident fund and ESI within the time limit allowed under the Act. Therefore, Assessing Officer

U. P. SINGH AND CO.,SURAT vs. CIT(A), NFAC, DELHI

In the result, all appeals filed by the assessee, are allowed for statistical purposes

ITA 236/SRT/2021[2018-19]Status: DisposedITAT Surat30 Mar 2022AY 2018-19

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.147 & 234/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) (Virtual Court Hearing) Rekha R. Shokla, Vs. The Dcit, Cpc, G-3, Deepanjali Appartment, Sai Bangalore. Krupa Society, No.4-Airport Road, Nani Daman. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bgyps2563M (Appellant) (Respondent) आयकरअपीलसं./Ita No.150/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19) Riddhi Siddhi Prints Pvt. Ltd., Vs. The Dcit, Cpc, 75-1 & 75-2, Gidc, Pandesara, Bangalore. Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccr7050C (Appellant) (Respondent) आयकरअपीलसं./Ita No.160/Srt/2021 ("नधा"रणवष" / Assessment Year: (2019-20) Chinco Textiles, Vs. The Acit, Cpc, Plot No.104, Road No.7, Gidc Bangalore. Sachin, Surat-394230. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefc0028N (Appellant) (Respondent) आयकरअपीलसं./Ita Nos.201 & 202/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) Shree Laxminarayan Synthetics, Vs. The Dcit, Circle-2(1)(1), Plot No.275/2, Gidc, Pandesara, Surat. Surat, Gujarat-394221. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aakfs5319N (Appellant) (Respondent) आयकरअपीलसं./Ita No.224 & 225/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19 To 2019-20) Tirupati Prints, Vs. The Adit, Cpc, S. No.207, Plot No.37 To 40, Bangalore. Bamroli Taluka: Choryasi, Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabft4240J (Appellant) (Respondent)

Section 143(1)Section 36

condone the delay and admit assessee`s appeal for adjudication on merits. 5. The facts of the case which can be stated quite shortly are as follows. In all these ten appeals, the solitary issue involved is that assessees have not deposited employees contribution to provident fund and ESI within the time limit allowed under the Act. Therefore, Assessing Officer

ZENITEX,SURAT vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BENGALURU

In the result, all appeals filed by the assessee, are allowed for statistical purposes

ITA 226/SRT/2021[2018-19]Status: DisposedITAT Surat31 Mar 2021AY 2018-19

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.147 & 234/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) (Virtual Court Hearing) Rekha R. Shokla, Vs. The Dcit, Cpc, G-3, Deepanjali Appartment, Sai Bangalore. Krupa Society, No.4-Airport Road, Nani Daman. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bgyps2563M (Appellant) (Respondent) आयकरअपीलसं./Ita No.150/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19) Riddhi Siddhi Prints Pvt. Ltd., Vs. The Dcit, Cpc, 75-1 & 75-2, Gidc, Pandesara, Bangalore. Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccr7050C (Appellant) (Respondent) आयकरअपीलसं./Ita No.160/Srt/2021 ("नधा"रणवष" / Assessment Year: (2019-20) Chinco Textiles, Vs. The Acit, Cpc, Plot No.104, Road No.7, Gidc Bangalore. Sachin, Surat-394230. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefc0028N (Appellant) (Respondent) आयकरअपीलसं./Ita Nos.201 & 202/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) Shree Laxminarayan Synthetics, Vs. The Dcit, Circle-2(1)(1), Plot No.275/2, Gidc, Pandesara, Surat. Surat, Gujarat-394221. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aakfs5319N (Appellant) (Respondent) आयकरअपीलसं./Ita No.224 & 225/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19 To 2019-20) Tirupati Prints, Vs. The Adit, Cpc, S. No.207, Plot No.37 To 40, Bangalore. Bamroli Taluka: Choryasi, Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabft4240J (Appellant) (Respondent)

Section 143(1)Section 36

condone the delay and admit assessee`s appeal for adjudication on merits. 5. The facts of the case which can be stated quite shortly are as follows. In all these ten appeals, the solitary issue involved is that assessees have not deposited employees contribution to provident fund and ESI within the time limit allowed under the Act. Therefore, Assessing Officer

LAXMINARAYAN SYNTHETICS,SURAT vs. DCIT, CIRCLE- 2(1)(1), SURAT, SURAT

In the result, all appeals filed by the assessee, are allowed for statistical purposes

ITA 201/SRT/2021[2018-19]Status: DisposedITAT Surat31 Mar 2021AY 2018-19

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.147 & 234/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) (Virtual Court Hearing) Rekha R. Shokla, Vs. The Dcit, Cpc, G-3, Deepanjali Appartment, Sai Bangalore. Krupa Society, No.4-Airport Road, Nani Daman. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bgyps2563M (Appellant) (Respondent) आयकरअपीलसं./Ita No.150/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19) Riddhi Siddhi Prints Pvt. Ltd., Vs. The Dcit, Cpc, 75-1 & 75-2, Gidc, Pandesara, Bangalore. Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccr7050C (Appellant) (Respondent) आयकरअपीलसं./Ita No.160/Srt/2021 ("नधा"रणवष" / Assessment Year: (2019-20) Chinco Textiles, Vs. The Acit, Cpc, Plot No.104, Road No.7, Gidc Bangalore. Sachin, Surat-394230. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefc0028N (Appellant) (Respondent) आयकरअपीलसं./Ita Nos.201 & 202/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) Shree Laxminarayan Synthetics, Vs. The Dcit, Circle-2(1)(1), Plot No.275/2, Gidc, Pandesara, Surat. Surat, Gujarat-394221. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aakfs5319N (Appellant) (Respondent) आयकरअपीलसं./Ita No.224 & 225/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19 To 2019-20) Tirupati Prints, Vs. The Adit, Cpc, S. No.207, Plot No.37 To 40, Bangalore. Bamroli Taluka: Choryasi, Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabft4240J (Appellant) (Respondent)

Section 143(1)Section 36

condone the delay and admit assessee`s appeal for adjudication on merits. 5. The facts of the case which can be stated quite shortly are as follows. In all these ten appeals, the solitary issue involved is that assessees have not deposited employees contribution to provident fund and ESI within the time limit allowed under the Act. Therefore, Assessing Officer

THE PURSHOTTAM FARMERS CO.OP COTTON GINNING & PRESSING SOCIETY LTD.,SURAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(3), SURAT

In the result, this appeal of assessee is allowed

ITA 501/SRT/2023[2012-13]Status: DisposedITAT Surat05 Oct 2023AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) The Purshottam Farmers Co. Op D.C.I.T., Cotton Ginning & Pressing Society Circle-2(3), Surat, Vs. Ltd., Aayakar Bhawan, Jahangirpura Gin, Jahangirpura, Majuragate, Surat, Rander, Surat, Gujarat-395009 Gujarat-395001. Pan No. Aaaat 3000 A Appellant/ Respondent Respondent/ Assessee

Section 254(1)Section 271(1)(c)Section 3Section 80P(2)(d)

condoning the delay in filing appeal. To support his submission, the ld. AR of the assessee relied upon the decision of Hon'ble Apex Court in Subhkaran & Sons Vs N.A. Kazi, 5th I.T.O. 1984 SCC Online Bom 411, ADCC Infocom (P) Ltd. Vs Pr.CIT (2023) 150 taxmann.com 529 (Bom) and Collector, Land Acquisition Vs Mst. Katiji

SHAUKATALI TAJUMAL HUSAIN,SURAT vs. ITO, WARD-3(2)(5),, SURAT

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

ITA 242/SRT/2021[2009-10]Status: DisposedITAT Surat08 Sept 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)Section 271(1)(c)

delay in filing appeal in ITA No. 242/Srt/2021 is condoned. 7. In ITA No. 242/Srt/2021, the assessee has raised following grounds of appeal: “(I) Ex-parte order: (1) With the appellant not receiving any of the notices for hearing of appeal, the appeal may kindly be restored back to the CIT(A), NFAC for adequate opportunity. (2) On the facts

SHAUKATALI TAJUMAL HUSSAIN,SURAT vs. INCOME TAX OFFICER, WD. 3(2)(5), SURAT

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

ITA 215/SRT/2021[2009-10]Status: DisposedITAT Surat08 Sept 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)Section 271(1)(c)

delay in filing appeal in ITA No. 242/Srt/2021 is condoned. 7. In ITA No. 242/Srt/2021, the assessee has raised following grounds of appeal: “(I) Ex-parte order: (1) With the appellant not receiving any of the notices for hearing of appeal, the appeal may kindly be restored back to the CIT(A), NFAC for adequate opportunity. (2) On the facts

HITENDRASINH CHANDRASINH BAKROLA,SURAT vs. ITO, WARD 2(3)(2), SURAT

In the result, the appeal of the assessee is allowed

ITA 1279/SRT/2024[2017-18]Status: DisposedITAT Surat06 Apr 2026AY 2017-18

Bench: Dr. Brr Kumar, Hon’Ble & Ms. Suchitra Kambleassessment Year 2017-18

For Appellant: Shri Mehul Shah, C.AFor Respondent: Shri Ajay Uke, Sr. D.R
Section 115BSection 68

282 ITR 553 wherein it was held that the Section 69 begins with the phrase "where in the financial year immediately preceding the assessment year, the assessee has made investment". This confirms the responsibility of 7 I.T.A No.1279/Srt/2024 Hitendrasinh Chandrasinh Bakrola, A.Y.2017-18 the assessing authority to demonstrate that there are unrecorded investments, and they were made during the financial year

HARMONY YARNS PVT. LTD.,SURAT vs. PR. COMMISSIONER OF INCOME TAX -1, SURAT

In the result, the appeal filed by the assessee is partly allowed in above terms

ITA 348/SRT/2023[2018-19]Status: DisposedITAT Surat23 Nov 2023AY 2018-19

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.348/Srt/2023 Assessment Year: (2018-19) (Physical Hearing) Harmony Yarns Private Vs. The Pcit-1, Limited, Surat Plot-65, 1St Floor Subhash Nagar Society, Ghod Dod Road, Nr. Ram Chowk, Surat – 395001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaach5895F (Appellant) (Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri Airiju Jaikaran, Cit(Dr) Date Of Hearing 12/10/2023 23/11/2023 Date Of Pronouncement

Section 143(3)Section 263Section 36(1)(va)Section 68

condonation of delay for the same. Further even if we take the amendment on Section 36(1)(va) in regards to due date of payment, the same has been introduced recently and prospectively from 01-04-2021 i.e. AY 2021-22 as stated in the Memorandum explaining the provisions in the Finance Bill, 2021 and thus the provision does