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5 results for “condonation of delay”+ Section 207clear

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Key Topics

Section 80P8Section 139(1)8Section 143(1)5Deduction3Disallowance3Section 143(2)2Section 9(1)2Section 36(1)(va)2Condonation of Delay

KANDIPALLI APPALA RAJU,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-2(5), VISAKHAPATNAM

ITA 321/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam19 Sept 2025AY 2018-19
Section 250

section 250 of the Income Tax Act, 1961 (in short\n'Act') by the Learned Commissioner of Income Tax (Appeals), National Faceless\nAppeal centre, Delhi [hereinafter in short “Ld.CIT(A)"], for the A.Y. 2018-19.\n2. The present appeal is delayed by 207 days. Along with the appeal, the\nassessee has filed an application seeking condonation

ANGADALA RAMAKRISHNA,VELERU vs. INCOME TAX OFFICER, WARD-1, GUDIVADA

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

ITA 242/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam23 Oct 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.242/Viz/2024 (िनधा"रण वष" / Assessment Year: 2017-18) Ramakrishna Angadala, Vs. Income Tax Officer, 7-121/B, Veeravalli, Bapulapadu, Ward-1, Krishna District-521110, Gudivada. Andhra Pradesh. Pan: Brwpa7639F (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri C. Subrahmanyam, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 08/10/2024 घोषणा क" तारीख/Date Of : 23/10/2024 Pronouncement O R D E R

2
Exemption2
Addition to Income2
For Appellant: Sri C. Subrahmanyam, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 142(1)Section 144

condone the delay of 207 days in filing the appeal of the assessee before the Tribunal and proceed to adjudicate the appeal on merits. 4. Briefly stated the facts of the case are that the assessee is an individual. For the AY 2017-18, the assessee did not file his return of income. As per the information available with

SAGARA VIKASA MUTUALLY AIDED COOP THRIFT SOCIETY LTD ,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-2(1), VISAKHAPATNAM

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

ITA 235/VIZ/2022[2018-19]Status: DisposedITAT Visakhapatnam29 Mar 2023AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.235/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2018-19) Sagara Vikasa Mutually Aided Coop Vs. Income Tax Officer Thrift Society Ltd., Ward-2(1) Opp. Sun School Visakhapatnam Near Vuda Layout, Bheemunipatnam Visakhapatnam [Pan : Aacas9620H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri O.N.Hari Prasada Rao, DR
Section 10ASection 11Section 139Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 80P

207 ITR 368 and contended that section 139(4) is only an extension of section 139(1) of the Act, therefore, the delay in filing the return is to be condoned

THE ETIKOPPAKA COOP AGRICULTURAL INDUSTRIAL SOCIETY LIMITED,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1),, VISAKHAPATNAM

In the result, appeal of the assessee is allowed

ITA 260/VIZ/2021[2017-18]Status: DisposedITAT Visakhapatnam08 Mar 2022AY 2017-18

Bench: Shri Duvvuru R L Reddy, Hon’Ble & Shri S. Balakrishnan, Hon'Ble

For Appellant: Shri G.V.N. Hari, AdvocateFor Respondent: Shri Sankar Pandi, Sr.DR
Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 36(1)(va)

condoned. (The Etikoppaka Cooperative Agricultural Industrial Society Ltd.) In the present case we are concerned with the law as it stood prior to the amendment of Section 43-B. In the circumstances, the assessee was entitled to claim the benefit in Section 43-B for that period particularly in view of the fact that he has contributed to provident fund

VADDADI MADHUSUDANA RAO,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1), VISAKHAPATNAM

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

ITA 423/VIZ/2024[2020-21]Status: DisposedITAT Visakhapatnam21 Nov 2024AY 2020-21

Bench: Shri K.Narasimha Chary & Shri Balakrishnan Sआ.अपी.सं / Ita No.423/Viz/2024 (निर्धारण वर्ा / Assessment Year: 2020-21)

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Dr.Aparna Villuri, DR
Section 143(2)Section 69Section 9(1)

207/- after making certain additions / disallowances with regard to deduction in respect of half pay leave encashment and FEEPR allowance, addition of RS.4,21,198/- towards gratuity, addition of Rs.75,00,000/- and 21,33,000/- under section 69 of the Act. 4. Aggrieved by the order of the learned Assessing Officer, assessee preferred an appeal before the learned