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3 results for “condonation of delay”+ Section 145clear

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Key Topics

Addition to Income3Section 124(3)(a)2Section 124(2)2Section 250(1)2Natural Justice2Condonation of Delay2

INCOME TAX OFFICER, WARD - 2 (1),, VARANASI vs. PROMINENT DATAMATICS MARKETING PVT. LTD., , VARANASI

ITA 135/VNS/2020[2017-2018]Status: DisposedITAT Varanasi05 Jan 2026AY 2017-2018

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 124(1)(a)Section 124(2)Section 124(3)(a)Section 250(1)Section 255(4)Section 69A

condoning the delay citing the reasons for the delay in filing before the Delhi benches, if so advised. 8. In the result, the appeal filed by the revenue is dismissed. 9. Order pronounced in the open court on 26.09.2023. (AMIT SHUKLA) ACCOUNTANT MEMBER Dated 26th September, 2023. 8. In view of the above discussion, I find that after the judgement

UMESH KUMAR JAISWAL,KUSHINAGAR vs. INCOME TAX OFFICER, WARD - 2(4), KUSHINAGAR

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

ITA 27/VNS/2021[2017-2018]Status: DisposedITAT Varanasi07 Jun 2022AY 2017-2018

Bench: Shri.Vijay Pal Raoassessment Year: 2017-18 Umesh Kumar Jaiswal, V. Income Tax Officer, Prop. Ramagya Prasad & Sons, Ward-2(4), Kushinagar Jataha Road, Padrauna, Kushinagar, Uttar Pradesh Pan-Acdpj3729Q (Appellant) (Respondent) Appellant By: Shri. Ashish Bansal, Adv Respondent By: Sh. A.K. Singh, Sr. D.R. Date Of Hearing: 25.05.2022 Date Of Pronouncement: 07.06.2022

For Appellant: Shri. Ashish Bansal, AdvFor Respondent: Sh. A.K. Singh, Sr. D.R
Section 145(1)

delay of seven days in filing the appeal is condoned. 5. The assessee has raised the following grounds:- 1. Because of the CIT(A) has erred in law and on facts in upholding the addition of Rs. 4,07,517/- made by the Ld. Assessing Officer on the basis of turnover of Rs. 18,97,16,297/- as erroneously estimated

RISHIKESH SHUKLA,SINGRAULI vs. ITO, WARD - III (1), MIRZAPUR

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

ITA 124/VNS/2020[2009-2010]Status: DisposedITAT Varanasi19 May 2023AY 2009-2010

Bench: Shri Ramit Kochar & Shri Pavan Kumar Gadaleassessment Year:2009-10 Shri Rishikesh Shukla, Income Tax Officer, S/O Shri K. P. Shukla, V. Ward-Iii(1), Sharma Colony, Mirzapur,U.P.. Waidhan,Singrauli-486886, Madhya Pradesh . Pan:Bcmps8094M (Appellant) (Respondent)

Section 143(3)Section 147Section 148Section 253(3)

condone the delay in filing this appeal late by the assessee beyond the time prescribed u/s 253(3) of the 1961 Act, and proceed to adjudicate this appeal on merit in accordance with law. 4. The brief facts of the case are that as per the database of the Department, the assessee has deposited cash in his savings bank account