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.

7 results for “condonation of delay”+ Section 234Bclear

Sorted by relevance

Mumbai252Delhi203Bangalore177Ahmedabad97Hyderabad71Chennai70Jaipur66Kolkata50Chandigarh48Pune45Nagpur21Karnataka21Rajkot20Patna16Indore16Lucknow15Surat11Raipur10Visakhapatnam7Allahabad7Jodhpur7Agra6Cochin6Jabalpur6Amritsar2Cuttack2SC1Panaji1Varanasi1

Key Topics

Section 143(3)8Section 2018Section 142(1)6Section 201(1)6Section 69A5Section 1445Addition to Income4Section 1473Section 148

PARASURAM KESARI,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-5(4), VISAKHAPATNAM

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

ITA 189/VIZ/2023[2012-13]Status: DisposedITAT Visakhapatnam22 Nov 2023AY 2012-13

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri C. Subrahmanyam, ARFor Respondent: Sri Madhukar Aves, Sr. AR
Section 142(1)Section 143(3)Section 147Section 148Section 40A(3)

section 40A(3) of the Act aggregating to Rs. 56,57,210/- towards lorry hire charges. Therefore, the Ld. AO issued a notice U/s. 148 of the Act on 11/12/2015 which was served on 15/12/2015. In response, the assessee filed his revised return of income for the AY 2012-13 on 11/1/2016 declaring a total income

3
Unexplained Money3
Cash Deposit3
Condonation of Delay3

CHAITANYA LEARNING ZONE PRIVATE LIMITED,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD 1(5), VISAKHAPATNAM

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

ITA 182/VIZ/2021[2017-18]Status: DisposedITAT Visakhapatnam16 Aug 2022AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअऩीऱसं./ I.T.A. No.182/Viz/2021 (ननधधारणवषा/ Assessment Year :2017-18) M/S. Chaitanya Learning Zone Vs. Income Tax Officer, Pvt Ltd., Ward-1(5), Visakhapatnam. Visakhapatnam. Pan: Aaecc 6869 J (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) अऩीऱधथीकीओरसे/ Appellant By : Sri Ss Sarat Chandra, Advocate प्रत्यधथीकीओरसे/ Respondent By : Sri On Hari Prasadarao, Sr. Ar

For Appellant: Sri SS Sarat Chandra, AdvocateFor Respondent: Sri ON Hari Prasadarao, Sr. AR
Section 115BSection 142(1)Section 144Section 234ASection 234BSection 69A

section 115BBE of the Act. Aggrieved by the order of the Ld. AO, the assessee filed an appeal before the Ld. CIT(A) with a delay of 206 days. Before the Ld. CIT (A), the assessee filed submissions seeking condonation of delay wherein it was stated that since the assessee’s office was shifted to a new location, the assessee

SRIPADA SRIVALLABHA MAHA SAMSTANAM,PITHAPURAM vs. INCOME TAX OFFICER(EXEMPTION WARD), RAJAHMUNDRY

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

ITA 289/VIZ/2023[2017-18]Status: DisposedITAT Visakhapatnam27 Nov 2024AY 2017-18

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Balakrishnan, S & आ.अपी.सं /Ita No.289/Viz/2023 (िनधा"रण वष"/Assessment Year: 2017-18) Sripada Srivallabha Vs. Income Tax Officer Mahasamsthanam Exemption Ward Pithapuram Rajahmundry Pan:Aadts8424P (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Vvs Narayana Medisetti राज" व "ारा/Revenue By:: Dr. Aparna Villuri, Dr सुनवाई की तारीख/Date Of Hearing: 27/11/2024 घोषणा की तारीख/Pronouncement: 27/11/2024 आदेश/Order

For Appellant: Shri VVS Narayana MedisettiFor Respondent: : Dr. Aparna Villuri, DR
Section 11(2)Section 143(3)

delay of 31 days in filing the appeal is hereby condoned and the appeal is admitted for adjudication. 5. The assessee has raised the following grounds: “1. Impugned order dated 24-12-2019 under section 143(3) of 1.T. Act determining total income at Rs 1,46,25,654/- and raising a demand

AGRI GOLD FOODS AND FARM PRODUCTS LIMITED,VIJAYAWADA vs. ASST.COMMISSIONER OF INCOME TAX, CIRCLE-2(1), VIJAYAWADA

ITA 2000/HYD/2017[2007-08]Status: DisposedITAT Visakhapatnam09 Sept 2025AY 2007-08

Bench: Us:

Section 143(3)

condone the delay involved in the filing of the present appeal. 6. Succinctly stated, the assessee company, which is engaged in the business of manufacturing cattle feed and seeds, had filed its return of income for A.Y. 2007-08 on 26.04.2008, declaring a loss of (-) Rs. 1,59,44,684/-. The return of income was initially processed as such

JAMI PRADHAMIKA VYAVASAYASHARAKARA PARAPATHI SANGHAM LTD.,,VIZIANAGARAM vs. INCOME-TAX OFFICER, VIZIANAGARAM

In the result, appeal of the assessee is allowed for statistical purposes as indicated herein above

ITA 206/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam31 Jul 2024AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No. 206/Viz/2024 (िनधा"रण वष" / Assessment Year : 2016-17) Jami Pradhamika Vyavasaya Vs. Income Tax Officer, Sahakara Parapathi Vizianagaram. Sanghamltd., Vizianagaram. Pan: Aabaj1927F (अपीलाथ"/ Appellant) (""थ"/ Respondent) अपीलाथ" की ओर से/ Appellant By : Sri I. Kama Sastry, Ar ""ाथ" की ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar

For Appellant: Sri I. Kama Sastry, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 133(6)Section 142(1)Section 144Section 147Section 148Section 249(3)Section 69A

section 249(3) of the Act. Thus, the Ld. CIT(A)-NFAC dismissed the assessee’s appeal without going into the merits of the case. Aggrieved by the order of the Ld. CIT(A)-NFAC, the assessee is in appeal before the Tribunal by raising the following grounds of appeal: “1. The Ld. CIT(A) is not justified in refusing

VENKATA NARASIMHAM THOTA,KIRLAMPUDI MANDAL vs. INCOME TAX OFFICER, WARD-2, KAKINADA

In the result, the appeal filed by the assessee is allowed for statistical purposes in terms of our aforesaid observations

ITA 207/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam05 Dec 2025AY 2017-18

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.207/Viz/2025 (िनधा"रण वष"/Assessment Year:2017-18) Venkata Narasimham Thota, Vs. Income Tax Officer, Veeravaram, Kirlampudi. Ward-2, Pan: Achpt2895H Kakinada. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Shri Boda Anand Kumar, Ca (Hybrid) राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of 27/11/2025 Hearing: घोषणा की तारीख/Date Of 05/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm:

For Appellant: Shri Boda Anand Kumar, CAFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 115BSection 143(1)Section 143(3)Section 234ASection 250Section 69A

234B and 234C totalling to Rs.6,59,933/- is not correct in the facts and circumstances of appellant's case. 5. For the above grounds and any other ground or grounds, that may be urged during the course of hearing of the appeal, the appellant humbly prays to allow the appeal with consequent re- lief in favour of appellant

ADABALA MANMOHAN,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, INTERNATIONAL TAXATION, VISAKHAPATNAM

In the result, appeal of the assessee is allowed

ITA 135/VIZ/2021[2011-12]Status: DisposedITAT Visakhapatnam14 Jul 2022AY 2011-12

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अऩीऱ सं./ I.T.A. No.135/Viz/2021 (ननधधारण वषा / Assessment Year :2011-12) Mr. Adabala Manmohan, Vs. Income Tax Officer, Visakhapatnam. Ward-International Taxation, Pan: Vpnao 1959 G Visakhapatnam. (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) अऩीऱधथी की ओर से/ Appellant By : Sri C. Subrahmanyam, Ca प्रत्यधथी की ओर से / Respondent By : Sri Spg Mudaliar, Sr. Ar

For Appellant: Sri C. Subrahmanyam, CAFor Respondent: Sri SPG Mudaliar, Sr. AR
Section 2Section 201Section 201(1)Section 201(2)Section 234B

condone the delay of 296 days in filing the present appeal before the Tribunal and proceed to adjudicate the case on merits. 3. Brief facts of the case are that the assessee purchased an immovable property in plot no.9, Block No.45, TS No.1031/2, admeasuring 216.88 sq yds, Waltair Ward, Visakhapatnam from Smt. Davuluri Swapna, non-resident and Sri Kodali Rajendra