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21 results for “condonation of delay”+ Section 69Bclear

Sorted by relevance

Mumbai28Jaipur21Surat21Chennai17Delhi16Chandigarh14Rajkot12Kolkata11Bangalore11Hyderabad11Pune8Ahmedabad7Dehradun6Visakhapatnam3Guwahati3Indore2SC2Cochin2Amritsar2Lucknow1Jodhpur1

Key Topics

Section 69A56Section 271(1)(c)33Addition to Income21Penalty14Section 143(3)9Section 2508Disallowance6Set Off of Losses6Undisclosed Income

RAJESHBHAI POPATBHAI GABANI,SURAT vs. ITO, WARD-3(2)(3), SURT

In the result, appeal of the assessee is partly allowed

ITA 52/SRT/2020[2010-11]Status: DisposedITAT Surat11 Jul 2022AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

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

delay of 876 days in filing all the appeals is condoned. 11. Now adverting to the facts of case on merit. Brief facts of the case are that assessee is individual, filed his return of income for the year under consideration that is assessment year (AY) 2009-10, declaring income of Rs.2,57,673/- on 15.10.2009. Subsequently, case of assessee

RAJESHBHAI POPATBHAI GABANI,SURAT vs. ITO, WARD-3(2)(3), SURT

In the result, appeal of the assessee is partly allowed

ITA 51/SRT/2020[2009-10]Status: DisposedITAT Surat11 Jul 2022AY 2009-10

Showing 1–20 of 21 · Page 1 of 2

4
Section 1483
Section 143(1)3
Section 683

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

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

delay of 876 days in filing all the appeals is condoned. 11. Now adverting to the facts of case on merit. Brief facts of the case are that assessee is individual, filed his return of income for the year under consideration that is assessment year (AY) 2009-10, declaring income of Rs.2,57,673/- on 15.10.2009. Subsequently, case of assessee

RAJESHBHAI POPATBHAI GABANI,SURAT vs. ITO, WARD-3(2)(3), SURT

In the result, appeal of the assessee is partly allowed

ITA 53/SRT/2020[2011-12]Status: DisposedITAT Surat11 Jul 2022AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

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

delay of 876 days in filing all the appeals is condoned. 11. Now adverting to the facts of case on merit. Brief facts of the case are that assessee is individual, filed his return of income for the year under consideration that is assessment year (AY) 2009-10, declaring income of Rs.2,57,673/- on 15.10.2009. Subsequently, case of assessee

SHRI RAJESHKUMAR POPATBHAI GABANI,,SURAT vs. THE ITO, WARD-3(2)(5)., SURAT

In the result, appeal of the assessee is partly allowed

ITA 1536/AHD/2017[2010-11]Status: DisposedITAT Surat14 Feb 2020AY 2010-11

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.1535, 1536 & 1537 /Ahd/2017 "नधा"रण वष"/Assessment Years: 2009-10, 2010-11 & 2011-12 Shri Rajeshkumar Popatbhai V The Income Tax Officer, Gabani, S Ward-3(2)(5), Surat. Bunglaw No.2, Ila Park Society, . Katargam Road, Surat. [Pan: Aazpg 7839 C] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri P.M.Jagasheth – Ca राज"वक"ओरसे /Revenue By Mrs. Anupam Singla – Sr.Dr सुनवाईकीतारीख/ Date Of Hearing: 11.02.2020 उ"घोषणाक"तार"ख/Pronouncement On: 14.02.2020 आदेश /O R D E R Per Sandeep Gosain, Jm: 1. These Three Appeals By The Assessee Are Directed Against The Common Order Of Ld.Commissioner Of Income Tax(Appeals)-3, Surat Dated 27.03.2017 For The Assessment Years 2009-10, 2010-11 & 201-12 Respectively.

Section 143(1)Section 143(3)Section 148

delay in filing the appeal should be condoned and the appeal should be treated as filed with the allowed time.” 10. On the other hand, the ld.Departmental Representative (DR) relied upon the orders of Revenue Authorities. 11. We have heard both the Counsels and perused the material placed on records, judgments cited by the parties as well as orders passed

SHRI RAJESHKUMAR POPATBHAI GABANI,,SURAT vs. THE ITO, WARD-3(2)(5)., SURAT

In the result, appeal of the assessee is partly allowed

ITA 1537/AHD/2017[2011-12]Status: DisposedITAT Surat14 Feb 2020AY 2011-12

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.1535, 1536 & 1537 /Ahd/2017 "नधा"रण वष"/Assessment Years: 2009-10, 2010-11 & 2011-12 Shri Rajeshkumar Popatbhai V The Income Tax Officer, Gabani, S Ward-3(2)(5), Surat. Bunglaw No.2, Ila Park Society, . Katargam Road, Surat. [Pan: Aazpg 7839 C] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri P.M.Jagasheth – Ca राज"वक"ओरसे /Revenue By Mrs. Anupam Singla – Sr.Dr सुनवाईकीतारीख/ Date Of Hearing: 11.02.2020 उ"घोषणाक"तार"ख/Pronouncement On: 14.02.2020 आदेश /O R D E R Per Sandeep Gosain, Jm: 1. These Three Appeals By The Assessee Are Directed Against The Common Order Of Ld.Commissioner Of Income Tax(Appeals)-3, Surat Dated 27.03.2017 For The Assessment Years 2009-10, 2010-11 & 201-12 Respectively.

Section 143(1)Section 143(3)Section 148

delay in filing the appeal should be condoned and the appeal should be treated as filed with the allowed time.” 10. On the other hand, the ld.Departmental Representative (DR) relied upon the orders of Revenue Authorities. 11. We have heard both the Counsels and perused the material placed on records, judgments cited by the parties as well as orders passed

SHRI RAJESHKUMAR POPATBHAI GABANI,,SURAT vs. THE ITO, WARD-3(2)(5)., SURAT

In the result, appeal of the assessee is partly allowed

ITA 1535/AHD/2017[2009-10]Status: DisposedITAT Surat14 Feb 2020AY 2009-10

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.1535, 1536 & 1537 /Ahd/2017 "नधा"रण वष"/Assessment Years: 2009-10, 2010-11 & 2011-12 Shri Rajeshkumar Popatbhai V The Income Tax Officer, Gabani, S Ward-3(2)(5), Surat. Bunglaw No.2, Ila Park Society, . Katargam Road, Surat. [Pan: Aazpg 7839 C] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri P.M.Jagasheth – Ca राज"वक"ओरसे /Revenue By Mrs. Anupam Singla – Sr.Dr सुनवाईकीतारीख/ Date Of Hearing: 11.02.2020 उ"घोषणाक"तार"ख/Pronouncement On: 14.02.2020 आदेश /O R D E R Per Sandeep Gosain, Jm: 1. These Three Appeals By The Assessee Are Directed Against The Common Order Of Ld.Commissioner Of Income Tax(Appeals)-3, Surat Dated 27.03.2017 For The Assessment Years 2009-10, 2010-11 & 201-12 Respectively.

Section 143(1)Section 143(3)Section 148

delay in filing the appeal should be condoned and the appeal should be treated as filed with the allowed time.” 10. On the other hand, the ld.Departmental Representative (DR) relied upon the orders of Revenue Authorities. 11. We have heard both the Counsels and perused the material placed on records, judgments cited by the parties as well as orders passed

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO, WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

ITA 192/SRT/2025[2017-18]Status: DisposedITAT Surat19 Aug 2025AY 2017-18

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 250Section 271(1)(c)Section 69A

condoned the delay in filling appeal and decided the appeal after considering the material on record. He confirmed the penalty levied by the AO by observing that addition was made u/s 69A of the Act and assessee did not provide any reason/explanation to prove reasonable cause u/s 273B of the Act. We have already confirmed the order

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO, WARD SILVASSA , SILVASSA

In the result, the appeal of the assessee is dismissed

ITA 189/SRT/2025[2015-16]Status: DisposedITAT Surat19 Aug 2025AY 2015-16

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 250Section 271(1)(c)Section 69A

condoned the delay in filling appeal and decided the appeal after considering the material on record. He confirmed the penalty levied by the AO by observing that addition was made u/s 69A of the Act and assessee did not provide any reason/explanation to prove reasonable cause u/s 273B of the Act. We have already confirmed the order

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO, WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

ITA 190/SRT/2025[2016-17]Status: DisposedITAT Surat19 Aug 2025AY 2016-17

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 250Section 271(1)(c)Section 69A

condoned the delay in filling appeal and decided the appeal after considering the material on record. He confirmed the penalty levied by the AO by observing that addition was made u/s 69A of the Act and assessee did not provide any reason/explanation to prove reasonable cause u/s 273B of the Act. We have already confirmed the order

VIKAS AGARWAL,SILVASSA vs. ITO, WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

ITA 191/SRT/2025[2016-17]Status: DisposedITAT Surat19 Aug 2025AY 2016-17

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 250Section 271(1)(c)Section 69A

condoned the delay in filling appeal and decided the appeal after considering the material on record. He confirmed the penalty levied by the AO by observing that addition was made u/s 69A of the Act and assessee did not provide any reason/explanation to prove reasonable cause u/s 273B of the Act. We have already confirmed the order

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO,WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

ITA 193/SRT/2025[2017-18]Status: DisposedITAT Surat19 Aug 2025AY 2017-18

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 250Section 271(1)(c)Section 69A

condoned the delay in filling appeal and decided the appeal after considering the material on record. He confirmed the penalty levied by the AO by observing that addition was made u/s 69A of the Act and assessee did not provide any reason/explanation to prove reasonable cause u/s 273B of the Act. We have already confirmed the order

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO, SILVASSA WARD , SILVASSA

In the result, the appeal of the assessee is dismissed

ITA 186/SRT/2025[2014-15]Status: DisposedITAT Surat19 Aug 2025AY 2014-15

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 250Section 271(1)(c)Section 69A

condoned the delay in filling appeal and decided the appeal after considering the material on record. He confirmed the penalty levied by the AO by observing that addition was made u/s 69A of the Act and assessee did not provide any reason/explanation to prove reasonable cause u/s 273B of the Act. We have already confirmed the order

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO, WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

ITA 187/SRT/2025[2014-15]Status: DisposedITAT Surat19 Aug 2025AY 2014-15

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 250Section 271(1)(c)Section 69A

condoned the delay in filling appeal and decided the appeal after considering the material on record. He confirmed the penalty levied by the AO by observing that addition was made u/s 69A of the Act and assessee did not provide any reason/explanation to prove reasonable cause u/s 273B of the Act. We have already confirmed the order

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO, WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

ITA 188/SRT/2025[2015-16]Status: DisposedITAT Surat19 Aug 2025AY 2015-16

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 250Section 271(1)(c)Section 69A

condoned the delay in filling appeal and decided the appeal after considering the material on record. He confirmed the penalty levied by the AO by observing that addition was made u/s 69A of the Act and assessee did not provide any reason/explanation to prove reasonable cause u/s 273B of the Act. We have already confirmed the order

DY. COMMISSIONER OF INCOME TAX, CC, VAPI vs. M/S. M POONAM DEVELOPERS, VALSAD

In the result, these Cross-Objections Nos

ITA 285/SRT/2022[2018-19]Status: DisposedITAT Surat26 Jun 2023AY 2018-19

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Court Hearing) Sl.

Section 143(3)

condone the delay and admit all the cross objections for hearing. 7. Now we shall take these above concise and summarised grounds of appeals of Revenue one by one. Summarised and concise ground No.(i) is reproduced below for ready reference: ITA Nos.284 to 286, 318 to 320/SRT/2022 & CO No.12 to 14/SRT/2022 M/s. M. Poonam Developers LLP & M. Poonam Developers

DY. COMMISSIONER OF INCOME TAX, CC, VAPI vs. M/S. M POONAM DEVELOPERS, VALSAD

In the result, these Cross-Objections Nos

ITA 284/SRT/2022[2016-17]Status: DisposedITAT Surat26 Jun 2023AY 2016-17

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Court Hearing) Sl.

Section 143(3)

condone the delay and admit all the cross objections for hearing. 7. Now we shall take these above concise and summarised grounds of appeals of Revenue one by one. Summarised and concise ground No.(i) is reproduced below for ready reference: ITA Nos.284 to 286, 318 to 320/SRT/2022 & CO No.12 to 14/SRT/2022 M/s. M. Poonam Developers LLP & M. Poonam Developers

DY. COMMISSIONER OF INCOME TAX, CC, VAPI, VAPI vs. POONAM DEVELOPERS LLP, DADRA & NAGAR HAVELI (UT)

In the result, these Cross-Objections Nos

ITA 320/SRT/2022[2019-20]Status: DisposedITAT Surat26 Jun 2023AY 2019-20

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Court Hearing) Sl.

Section 143(3)

condone the delay and admit all the cross objections for hearing. 7. Now we shall take these above concise and summarised grounds of appeals of Revenue one by one. Summarised and concise ground No.(i) is reproduced below for ready reference: ITA Nos.284 to 286, 318 to 320/SRT/2022 & CO No.12 to 14/SRT/2022 M/s. M. Poonam Developers LLP & M. Poonam Developers

DY. COMMISSIONER OF INCOME TAX, CC, VAPI vs. M/S. M POONAM DEVELOPERS, VALSAD

In the result, these Cross-Objections Nos

ITA 286/SRT/2022[2019-20]Status: DisposedITAT Surat26 Jun 2023AY 2019-20

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Court Hearing) Sl.

Section 143(3)

condone the delay and admit all the cross objections for hearing. 7. Now we shall take these above concise and summarised grounds of appeals of Revenue one by one. Summarised and concise ground No.(i) is reproduced below for ready reference: ITA Nos.284 to 286, 318 to 320/SRT/2022 & CO No.12 to 14/SRT/2022 M/s. M. Poonam Developers LLP & M. Poonam Developers

DY. COMMISSIONER OF INCOME TAX, CC, VAPI, VAPI vs. POONAM DEVELOPERS LLP, DADRA & NAGAR HAVELI (UT)

In the result, these Cross-Objections Nos

ITA 318/SRT/2022[2017-18]Status: DisposedITAT Surat26 Jun 2023AY 2017-18

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Court Hearing) Sl.

Section 143(3)

condone the delay and admit all the cross objections for hearing. 7. Now we shall take these above concise and summarised grounds of appeals of Revenue one by one. Summarised and concise ground No.(i) is reproduced below for ready reference: ITA Nos.284 to 286, 318 to 320/SRT/2022 & CO No.12 to 14/SRT/2022 M/s. M. Poonam Developers LLP & M. Poonam Developers

DY. COMMISSIONER OF INCOME TAX, CC, VAPI, VAPI vs. POONAM DEVELOPERS LLP, DADRA & NAGAR HAVELI (UT)

In the result, these Cross-Objections Nos

ITA 319/SRT/2022[2018-19]Status: DisposedITAT Surat26 Jun 2023AY 2018-19

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Court Hearing) Sl.

Section 143(3)

condone the delay and admit all the cross objections for hearing. 7. Now we shall take these above concise and summarised grounds of appeals of Revenue one by one. Summarised and concise ground No.(i) is reproduced below for ready reference: ITA Nos.284 to 286, 318 to 320/SRT/2022 & CO No.12 to 14/SRT/2022 M/s. M. Poonam Developers LLP & M. Poonam Developers