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2 results for “condonation of delay”+ Section 54F(1)clear

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Key Topics

Section 54F4Addition to Income2

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

ITA 104/SRT/2021[2013-14]Status: DisposedITAT Surat20 Jun 2022AY 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)

1) The assessee begs to prefer this application for condonation of delay in relation to appeal filed against the order of the Commissioner of Income Tax (Appeals) which is received by the assessee on 05.04.2017. There is a delay of 1457 days in filing the appeal before Honnorable Tribunal against the order passed by CIT(A)-I, Surat

RAHULKUMAR SHANTILAL SHAH,BARDOLI vs. ITO, WARD-1, BARDOLI

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

ITA 1184/SRT/2025[2016-17]Status: HeardITAT Surat30 Jan 2026AY 2016-17

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

Section 250Section 271(1)(c)Section 54Section 54F

Delay condoned. This appeal has been filed by the assessee against the order dated 05.03.2025 passed by the Ld. Addl/JCIT(A), Kochi (hereinafter referred to as the “Ld. CIT(A)”), under Section 250 of the Income-tax Act, 1961 (hereinafter referred to as the “Act”) for Assessment Year 2016-17. 2. The assessee has raised following grounds of appeal:- “1