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4 results for “condonation of delay”+ Section 282(1)clear

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Key Topics

Section 684Section 2634Section 143(3)4Section 271(1)(c)2Section 80P(2)(d)2Unexplained Cash Credit2Penalty2Condonation of Delay2Deduction

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

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

2
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

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)

1)(c) of the Income Tax Act, 1961 (in short, the Act) for the Assessment Year (AY) 2012-13. 2. At the outset of hearing, the ld. AR of the assessee submits that there is a delay of 155 days in filing appeal before the Tribunal. The learned Authorised Representative (ld. AR) of the assessee submits that

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