BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

41 results for “condonation of delay”+ Section 77clear

Sorted by relevance

Chennai346Mumbai292Delhi225Kolkata219Bangalore162Pune162Hyderabad154Ahmedabad145Karnataka127Jaipur103Chandigarh69Visakhapatnam58Indore43Surat41Calcutta39Cuttack28Lucknow27Cochin24Patna21Raipur21Nagpur20Kerala17Guwahati17SC15Rajkot14Amritsar13Telangana10Panaji8Agra5Jodhpur5Jabalpur4Allahabad4Orissa3Varanasi2Himachal Pradesh2Andhra Pradesh1Ranchi1Rajasthan1

Key Topics

Section 69A63Addition to Income33Section 271(1)(c)32Section 14820Section 25017Penalty17Section 1115Condonation of Delay15Section 254(1)

NAVBHARAT CHARITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD - 1, , BHARUCH

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

ITA 385/SRT/2022[2019-20]Status: DisposedITAT Surat28 Feb 2023AY 2019-20

Bench: Shri Pawan Singhita No. 383, 384 & 385/Srt/2022 (Assessment Years: 2017-18, 2018-19 & 2019-20) (Hearing In Virtual Court) Navbharat Charitable Trust, I.T.O., 0, Rajpardi, Jhagadia, Ward-1, Vs. Bharuch. Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 13(10)Section 254(1)Section 80G

Section 11 and 12 of the Act of Rs. 24,69,286/- was for want of Form 10B which was not filed alongwith return of income. The CPC disallowed such claim for want of Form 10B, which was not furnished alongwith return of income or before filing return of income. The ld. CIT(A) confirmed the action of CPC/Assessing officer

Showing 1–20 of 41 · Page 1 of 3

14
Limitation/Time-bar12
Section 6811
Section 14711

NAVBHARAT CHARITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD - 1, , BHARUCH

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

ITA 383/SRT/2022[2017-18]Status: DisposedITAT Surat28 Feb 2023AY 2017-18

Bench: Shri Pawan Singhita No. 383, 384 & 385/Srt/2022 (Assessment Years: 2017-18, 2018-19 & 2019-20) (Hearing In Virtual Court) Navbharat Charitable Trust, I.T.O., 0, Rajpardi, Jhagadia, Ward-1, Vs. Bharuch. Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 13(10)Section 254(1)Section 80G

Section 11 and 12 of the Act of Rs. 24,69,286/- was for want of Form 10B which was not filed alongwith return of income. The CPC disallowed such claim for want of Form 10B, which was not furnished alongwith return of income or before filing return of income. The ld. CIT(A) confirmed the action of CPC/Assessing officer

NAVBHARAT CHARITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD - 1, , BHARUCH

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

ITA 384/SRT/2022[2018-19]Status: DisposedITAT Surat28 Feb 2023AY 2018-19

Bench: Shri Pawan Singhita No. 383, 384 & 385/Srt/2022 (Assessment Years: 2017-18, 2018-19 & 2019-20) (Hearing In Virtual Court) Navbharat Charitable Trust, I.T.O., 0, Rajpardi, Jhagadia, Ward-1, Vs. Bharuch. Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 13(10)Section 254(1)Section 80G

Section 11 and 12 of the Act of Rs. 24,69,286/- was for want of Form 10B which was not filed alongwith return of income. The CPC disallowed such claim for want of Form 10B, which was not furnished alongwith return of income or before filing return of income. The ld. CIT(A) confirmed the action of CPC/Assessing officer

NAVBHARAT CHERITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD-1, BHARUCH

In the result, all these three appeals of the assessee are allowed for statistical purposes

ITA 27/SRT/2023[2016-17]Status: DisposedITAT Surat28 Jun 2023AY 2016-17

Bench: Shri Pawan Singh(Physical Hearing) Navbharat Charitable Trust, I.T.O., 0, Rajpardi Jhagadia, Bharuch, Ward-1, Vs. Gujarat, Pin-393115 Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 13(10)Section 254(1)

Section 11 ITA 27/Srt/2023 Navbharat Charitable Trust Vs ITO and 12 of the Act of Rs. 24,69,286/- was for want of Form 10B which was not filed alongwith return of income. The CPC disallowed such claim for want of Form 10B, which was not furnished alongwith return of income or before filing return of income

SHREE BILIMORA VIBHAG ANAVIL MANDAL NUTAN PARK, SHANTI NIKETAN SOCIETY, MORARJI DESAI MARG BILIMORA NA vs. ARI,NAVSARIVS.CIT(EXEMPTION), SURAT

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

ITA 10/SRT/2025[2014-15]Status: DisposedITAT Surat29 Jan 2026AY 2014-15

Bench: Dr. Dinesh Mohan Sinha & Shri Bijayananda Pruseth

For Appellant: Shri Sujesh C. Suratwala, CAFor Respondent: Shri Ajay Uke, Sr. DR
Section 11Section 143(1)Section 57

condone on the ground that intimation order u/s 143(1) of the Act for A.Y. 2014-15 was received by the assessee on 16.02.2016 i.e on the same day of the intimation order passed by the CPC banglore so filling appeal in delay of by the appellant has not acted with reasonable diligence and prudence which is not correct

SHREE BILIMORA VIBHAG ANAVIL MANDAL NUTAN PARK, SHANTI NIKETAN SOCIETY MORORJI DESAI MARG BILIMORA NA vs. ARI,NAVSARIVS.CIT(EXEMPTION), SURAT

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

ITA 11/SRT/2025[2015-16]Status: DisposedITAT Surat29 Jan 2026AY 2015-16

Bench: Dr. Dinesh Mohan Sinha & Shri Bijayananda Pruseth

For Appellant: Shri Sujesh C. Suratwala, CAFor Respondent: Shri Ajay Uke, Sr. DR
Section 11Section 143(1)Section 57

condone on the ground that intimation order u/s 143(1) of the Act for A.Y. 2014-15 was received by the assessee on 16.02.2016 i.e on the same day of the intimation order passed by the CPC banglore so filling appeal in delay of by the appellant has not acted with reasonable diligence and prudence which is not correct

SHRI MURLI FATANDAS SAWLANI,SURAT vs. INCOME TAX OFFICER, WARD-1(3)(3), SURAT

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

ITA 215/SRT/2022[2013-14]Status: DisposedITAT Surat17 May 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.215/Srt/2022 Assessment Year: (2013-14) (Virtual Hearing) Shri Murli Fatandas Sawlani, Vs. The Ito, Ward – 1(3)(3), C/O. Ketan H. Shah, Advocate, Surat. 9Th Floor, Sopphire Ciomplex, C.G. Road, Navrangpura, Ahmedabad – 380009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Adeps9862M (Appellant) (Respondent) Appellant By Shri Ketan Shah, Ar & Shri Aman K. Shah, Ar Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 25/04/2023 17/05/2023 Date Of Pronouncement

Section 143(3)Section 14ASection 263

section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), dated 30.03.2016. 2. At the outset, Ld. Counsel for the assessee informs the Bench that appeal filed by the assessee for AY.2013-14 is barred by limitation by one thousand eight hundred twenty five (1825) days. The Ld. Counsel submitted the petition for condonation of delay

CHINUBHAI VAGHJIBHAI SHETH,SURAT vs. ITO, WARD-3(2)(2), SURAT

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

ITA 572/SRT/2019[2011-12]Status: DisposedITAT Surat31 May 2022AY 2011-12

Bench: Shri Pawan Singh, Jm & Dr. A.L. Saini, Am आयकरअपीलसं./Ita Nos.541 & 572/Srt/2019 (िनधा"रणवष" / Assessment Year: (2011-12) (Physical Court Hearing) Income Tax Officer, Ward -3(2)(2), Chinubhai Vaghjibhai Sheth Room No. 416, Aayakar Bhavan, 16, Choksi Apartment, Shop Opp. Majura Gate, Surat-395001 Jain Temple, Katargam, Surat- 395004 Vs. Chinubhai Vaghjibhai Sheth Income Tax Officer, Ward- 16, Chokshi Apartment, Opp. Jain 3(2)(2), Aaykar Bhavan, Room Temple, Katargam, Surat-395004 4Th No. 416, Floor, Aaykar Bhawan, Majura Gate, Surat- 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bpcps 0828 C (Appellant ) (Respondent)

For Appellant: Shri Anil K. Shah, AdvocateFor Respondent: Shri H.P. Meena– CIT.DR &
Section 143(3)Section 68

77,935/- u/s 68 of the I.T. Act to 0.50% as “commission income” out of cheque discounting business, without appreciating the fact that the assessee could not establish with documentary evidences during the assessment proceedings that the undisclosed credit entries reflected in the bank accounts of the assessee are out of his cheque discounting business? 2. Whether, on the facts

ITO, WARD 3(2)(2), SURAT vs. CHINUBHAI VAGHJIBHAI SHETH, SURAT

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

ITA 541/SRT/2019[2011-12]Status: DisposedITAT Surat31 May 2022AY 2011-12

Bench: Shri Pawan Singh, Jm & Dr. A.L. Saini, Am आयकरअपीलसं./Ita Nos.541 & 572/Srt/2019 (िनधा"रणवष" / Assessment Year: (2011-12) (Physical Court Hearing) Income Tax Officer, Ward -3(2)(2), Chinubhai Vaghjibhai Sheth Room No. 416, Aayakar Bhavan, 16, Choksi Apartment, Shop Opp. Majura Gate, Surat-395001 Jain Temple, Katargam, Surat- 395004 Vs. Chinubhai Vaghjibhai Sheth Income Tax Officer, Ward- 16, Chokshi Apartment, Opp. Jain 3(2)(2), Aaykar Bhavan, Room Temple, Katargam, Surat-395004 4Th No. 416, Floor, Aaykar Bhawan, Majura Gate, Surat- 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bpcps 0828 C (Appellant ) (Respondent)

For Appellant: Shri Anil K. Shah, AdvocateFor Respondent: Shri H.P. Meena– CIT.DR &
Section 143(3)Section 68

77,935/- u/s 68 of the I.T. Act to 0.50% as “commission income” out of cheque discounting business, without appreciating the fact that the assessee could not establish with documentary evidences during the assessment proceedings that the undisclosed credit entries reflected in the bank accounts of the assessee are out of his cheque discounting business? 2. Whether, on the facts

CHINUBHAI VAGHJIBHAI SHETH,SURAT vs. ITO, WARD-3(2)(2), SURAT

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

ITA 571/SRT/2019[2010-11]Status: DisposedITAT Surat31 May 2022AY 2010-11

Bench: Shri Pawan Singh, Jm & Dr. A.L. Saini, Am आयकरअपीलसं./Ita Nos.541 & 572/Srt/2019 (िनधा"रणवष" / Assessment Year: (2011-12) (Physical Court Hearing) Income Tax Officer, Ward -3(2)(2), Chinubhai Vaghjibhai Sheth Room No. 416, Aayakar Bhavan, 16, Choksi Apartment, Shop Opp. Majura Gate, Surat-395001 Jain Temple, Katargam, Surat- 395004 Vs. Chinubhai Vaghjibhai Sheth Income Tax Officer, Ward- 16, Chokshi Apartment, Opp. Jain 3(2)(2), Aaykar Bhavan, Room Temple, Katargam, Surat-395004 4Th No. 416, Floor, Aaykar Bhawan, Majura Gate, Surat- 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bpcps 0828 C (Appellant ) (Respondent)

For Appellant: Shri Anil K. Shah, AdvocateFor Respondent: Shri H.P. Meena– CIT.DR &
Section 143(3)Section 68

77,935/- u/s 68 of the I.T. Act to 0.50% as “commission income” out of cheque discounting business, without appreciating the fact that the assessee could not establish with documentary evidences during the assessment proceedings that the undisclosed credit entries reflected in the bank accounts of the assessee are out of his cheque discounting business? 2. Whether, on the facts

NASIM VAZIR SHAIKH,SANJAN vs. INCOME TAX OFFICER, WARD-5, VAPI

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

ITA 78/SRT/2023[2011-12]Status: DisposedITAT Surat17 Mar 2023AY 2011-12

Bench: Shri Pawan Singh

Section 254(1)

77 & 78/Srt/2023 (Assessment Year: 2010-11 & 2011-12) (Physical hearing) Nasim Vazir Shaikh, I.T.O., Shop No. 78, Gram panchayat Ward-5, Vs. Shopping Centre, Opp: Badirya Vapi. Hotel, Bhilad Road, Sanjan-396170. PAN No. AHKPS 9893 C Appellant/ assessee Respondent/ revenue Assessee represented by Shri Suresh K Kabra, CA Department represented by Shri Vinod Kumar, Sr. DR Date of institution

NASIM VAZIR SHAIKH,SANJAN vs. INCOME TAX OFFICER, WARD-5, VAPI

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

ITA 77/SRT/2023[2010-11]Status: DisposedITAT Surat17 Mar 2023AY 2010-11

Bench: Shri Pawan Singh

Section 254(1)

77 & 78/Srt/2023 (Assessment Year: 2010-11 & 2011-12) (Physical hearing) Nasim Vazir Shaikh, I.T.O., Shop No. 78, Gram panchayat Ward-5, Vs. Shopping Centre, Opp: Badirya Vapi. Hotel, Bhilad Road, Sanjan-396170. PAN No. AHKPS 9893 C Appellant/ assessee Respondent/ revenue Assessee represented by Shri Suresh K Kabra, CA Department represented by Shri Vinod Kumar, Sr. DR Date of institution

VIJAYBHAI MALABHAI BHARWAD,SURAT vs. ASST. COMMISSIONER OF INCOME TAX, CIR.,-1(2), SURAT

In the result, ground no.2 raised by the assessee in ITA

ITA 118/SRT/2021[2014-15]Status: DisposedITAT Surat27 Dec 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर(खोज-और-ज"ती)अपील सं/It(Ss)A Nos.23 & 24/Srt/2021 (Assessment Years: 2012-13 & 2013-14) (Physical Hearing) The Dcit, Vs. Vijaybhai Malabhai Bharwad, Central Circle – 3, B-58, Chandramani Apartment, Surat. Udhana Magdalla Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर अपील सं./Ita No.118/Srt/2021 (Assessment Year: 2014-15) Vijaybhai Malabhai Bharwad, Vs. The Acit, B-58, Chandramani Apartment, Circle -1(2), Udhana Magdalla Road, Surat - 395007 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर अपील सं./Ita No.121/Srt/2021 (Assessment Year: 2014-15) The Dcit, Vs. Vijaybhai Malabhai Bharwad, Central Circle – 2, B-58, Chandramani Apartment, Surat. Udhana Magdalla Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर(खोज-और-ज"ती)अपील सं It(Ss)A Nos.90/Srt/2022 (Assessment Year: 2014-15) Vijaybhai Malabhai Bharwad, Vs. The Dcit, B-58, Chandramani Apartment, Central Circle – 3, Udhana Magdalla Road, Surat. Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent)

Section 132Section 132(1)Section 143(3)Section 153CSection 68Section 69A

condone the delay and admit the appeal for hearing. 21. The concise and summarized grounds of appeal in Assessee`s appeal, in IT(SS)A No.90/SRT/2022, for AY.2014-15, are reproduced below for ready reference as follows: “(i) Ground nos. 1 and 2: On the facts and circumstances of the case, as well as law, on the subject, the issuance

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR.,2, SURAT vs. VIJAYBHAI MALABHAI BHARWAD, SURAT

In the result, ground no.2 raised by the assessee in ITA

ITA 121/SRT/2021[2014-15]Status: DisposedITAT Surat27 Dec 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर(खोज-और-ज"ती)अपील सं/It(Ss)A Nos.23 & 24/Srt/2021 (Assessment Years: 2012-13 & 2013-14) (Physical Hearing) The Dcit, Vs. Vijaybhai Malabhai Bharwad, Central Circle – 3, B-58, Chandramani Apartment, Surat. Udhana Magdalla Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर अपील सं./Ita No.118/Srt/2021 (Assessment Year: 2014-15) Vijaybhai Malabhai Bharwad, Vs. The Acit, B-58, Chandramani Apartment, Circle -1(2), Udhana Magdalla Road, Surat - 395007 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर अपील सं./Ita No.121/Srt/2021 (Assessment Year: 2014-15) The Dcit, Vs. Vijaybhai Malabhai Bharwad, Central Circle – 2, B-58, Chandramani Apartment, Surat. Udhana Magdalla Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर(खोज-और-ज"ती)अपील सं It(Ss)A Nos.90/Srt/2022 (Assessment Year: 2014-15) Vijaybhai Malabhai Bharwad, Vs. The Dcit, B-58, Chandramani Apartment, Central Circle – 3, Udhana Magdalla Road, Surat. Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent)

Section 132Section 132(1)Section 143(3)Section 153CSection 68Section 69A

condone the delay and admit the appeal for hearing. 21. The concise and summarized grounds of appeal in Assessee`s appeal, in IT(SS)A No.90/SRT/2022, for AY.2014-15, are reproduced below for ready reference as follows: “(i) Ground nos. 1 and 2: On the facts and circumstances of the case, as well as law, on the subject, the issuance

NARESHBHAI VIJAYBHAI GAMIT,TAPI vs. INCOME TAX OFFICER, WARD - 1, BARDOLI

In the result, appeal of the assessee is allowed

ITA 340/SRT/2022[2017-18]Status: DisposedITAT Surat30 Jun 2023AY 2017-18

Bench: Shri Pawan Singh(Virtual Hearing) Nareshbhai Vijaybhai Gamit, I.T.O., Shop No. 37, Riddhi Siddhi Palace, Ward-1, Vs. Old Bus Stand, Vyara, Bardoli. District- Tapi-394650. Pan No. Bqbpg 4350 D Appellant/ Assessee Respondent/ Revenue

Section 234BSection 254(1)Section 270A

Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learned National Faceless Appeal Centre, Delhi (NFAC)/Commissioner of Income Tax (Appeals) (in short, the ld. CIT(A)) dated 26/07/2022 for the Assessment Year (AY) 2017-18. The assessee has raised following grounds of appeal

ANIL SINGH HARIPRASAD SINGH RAJPUT,SURAT vs. ITO, WARD-3(2)(1), SURAT

In the result, the appeal of the assessee is allowed

ITA 859/SRT/2024[2017-18]Status: DisposedITAT Surat03 Jan 2025AY 2017-18

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No. 859/Srt/2024 (Ay 2017-18) (Physical Court Hearing) Anil Singh Hariprasad Singh Income Tax Officer, Ward- Rajput,135-135, Viththal Nagar 3(2)(1), Surat, Room No.416, बनाम Society, Bapasitram Chowk, Dabholi 4Th Floor, Aaykar Bhawan, Vs Road, Surat-395 004 Majura Gate, Opp. New Civil [Pan : Amnpr 5655 F] Hospital, Surat-395 001 अपीलाथ"/Appellant ""थ" /Respondent

Section 115BSection 144Section 15BSection 234ASection 254(1)Section 271ASection 271FSection 272A(1)(d)Section 69A

77,507/-“ 5. The Assessing Officer made addition and entire cash deposit during the year, in the assessment order passed under section 144 of the Act. On appeal before Ld. CIT(A), the appeal of assessee was dismissed as unadmitted. The Ld. CIT(A) not condoned the delay

MEENAXI GEMS PVT LTD,MUMBAI vs. ITO, WARD-1(1)(4), SURAT, SURAT

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

ITA 13/SRT/2021[2007-08]Status: HeardITAT Surat01 Jul 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainimeenaxi Gems Pvt. Ltd., I.T.O., 320, A, Panchratna, Opera House, Ward-1(1)(4), Vs. Mumbai-400004. Surat. Pan No. Aadcm 4645 B Appellant/ Assessee Respondent/ Revenue

Section 145(3)Section 147Section 148Section 254(1)

section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learned Commissioner of Income Tax (Appeals)-3, Surat (in short, the ld. CIT(A) dated 11/07/2017 for the Assessment year 2007-08. The assessee has raised following grounds of appeal: “1. The appellant prefers an appeal

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, SURAT vs. M/S. KEJRIWAL INDUSTRIES LTD.,, SURAT

In the result, the appeal of the Revenue is dismissed

ITA 1509/AHD/2016[2011-12]Status: DisposedITAT Surat04 May 2020AY 2011-12

Bench: Shri Sandeep Gosain & Shri O.P.Meena

Section 131Section 143Section 143(3)Section 14ASection 154Section 68

condone the delay in filing of appeal and allow the appeal to be proceeded with on merit. The Grounds of appeal raised by the Revenue read as under: 5. “[1] On the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in deleting the addition of DCIT, Circle-1(1)(2), Surat Vs. Kejriwal

DINABEN DILIPKUMAR PATEL,NA vs. ARIVS.INCOME TAX OFFICER, WARD-2, NAVSARI, NAVSARI

In the result, ground related to the credit entry of Rs

ITA 69/SRT/2023[2012-13]Status: DisposedITAT Surat24 Mar 2023AY 2012-13

Bench: Shri Pawan Singh

Section 147Section 148Section 254(1)Section 271(1)(c)

Section 144 r.w.s. 147 of the Act. 3. The assessment order was passed on 04/10/2017, however, the assessee filed appeal before the ld. CIT(A) on 02/12/2019. The assessee also filed application for condonation of delay in filing appeal before the ld. CIT(A). The delay was condoned on the ground that the assessee is a non- resident, residing

DINABEN DILIPKUMAR PATEL,NA vs. ASRIVS.INCOME TAX OFFICER, WARD-2, NAVSARI

In the result, ground related to the credit entry of Rs

ITA 337/SRT/2022[2012-13]Status: DisposedITAT Surat24 Mar 2023AY 2012-13

Bench: Shri Pawan Singh

Section 147Section 148Section 254(1)Section 271(1)(c)

Section 144 r.w.s. 147 of the Act. 3. The assessment order was passed on 04/10/2017, however, the assessee filed appeal before the ld. CIT(A) on 02/12/2019. The assessee also filed application for condonation of delay in filing appeal before the ld. CIT(A). The delay was condoned on the ground that the assessee is a non- resident, residing