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2 results for “condonation of delay”+ Section 56(2)(vii)clear

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Key Topics

Section 253(3)3Section 124(3)(a)2Section 124(2)2Section 250(1)2Addition to Income2

INDRA NARAYAN TRIPATHI,GORAKHPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, RANGE - 02,, GORAKHPUR

In the result, appeal filed by the assessee in ITA

ITA 5/VNS/2020[2014-2015]Status: DisposedITAT Varanasi04 Jul 2022AY 2014-2015

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri Ashutosh BhardwajFor Respondent: Shri A.K. Singh, Sr. D.R
Section 143(2)Section 143(3)Section 143(3)(ii)Section 253(3)Section 253(5)Section 52C(2)

condone the delay of 34 days in filing this appeal late beyond the time prescribed u/s 253(3) of the 1961 Act , and we proceed to decide the appeal on merits in accordance with law. It is well settled that if technicalities are pitted against justice, Courts will lean towards advancement of justice, unless malafide is at writ large

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