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4 results for “condonation of delay”+ Section 244clear

Sorted by relevance

Chennai136Karnataka115Delhi100Kolkata91Raipur53Nagpur52Mumbai50Calcutta35Bangalore24Hyderabad19Jaipur18Ahmedabad15Lucknow10Cochin9Indore6Telangana6Rajkot6Chandigarh5Pune5Agra5Visakhapatnam4Surat3Allahabad2SC2Orissa2Amritsar2Patna2Varanasi2A.K. SIKRI N.V. RAMANA1Cuttack1Andhra Pradesh1Rajasthan1Ranchi1

Key Topics

Section 43B8Section 143(1)4Section 36(1)(va)4Addition to Income4Section 69A2Section 2502Section 362Deduction2

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

MADINA RASOOL SHAIK,GUNTUR vs. ITO, WARD-1, NARASARAOPET

ITA 422/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam05 Dec 2025AY 2017-18

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.422/Viz/2025 (िनधा"रण वष"/Assessment Year:2017-18) Madina Rasool Shaik, Vs. Income Tax Officer, Guntur. Ward-1, Pan: Ahfpr3787D Guntur. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Shri S. Rama Rao, Advocate (Hybrid) राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of 01/12/2025 Hearing: घोषणा की तारीख/Date Of 05/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm :

For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 139Section 142(1)Section 144Section 144(1)(b)Section 271ASection 69A

244 days. Elaborating on the reason leading to the delay, the Ld. AR submitted that the same had crept in for the reason that the assessee’s counsel, viz., Sri J. Nagaraju, who was looking after the income tax matters and appeals during the relevant period was seriously taken seriously unwell, wherein he had lost his eye sight

THE CHODAVARAM CO-OPERATIVE SUGARS LIMITED,CHODAVARAM vs. THE DY.CIT/ACIT, CIRCLE-4(1), , VISAKHAPATNAM

ITA 25/VIZ/2021[2019-20]Status: DisposedITAT Visakhapatnam23 Sept 2021AY 2019-20

Bench: Shri N.K. Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon'Ble

For Appellant: Shri C.Subrahmanyam, FCAFor Respondent: Shri V.Srinivasa Rao, Sr.DR
Section 143(1)Section 250Section 36Section 36(1)(va)Section 43B

delayed payment cannot be allowed u/sec. 43B. The report, the addition of Rs. 1,19,93,542/- is confirmed on the basis of judgments of Hon'ble High Courts and CBDT circular. Hence, the appeal of the Assessee is dismissed. In the result, the appeal of the appellant is dismissed.” 4. Against the impugned order, Assessee preferred the instant appeal

THE CHODAVARAM CO-OPERATIVE SUGARS LIMITED,CHODAVARAM vs. THE INCOME TAX OFFICER, WARD-5(2), VISAKHAPATNAM

ITA 28/VIZ/2021[2016-17]Status: DisposedITAT Visakhapatnam20 Sept 2021AY 2016-17

Bench: Shri N.K. Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon'Ble

For Appellant: Shri C.Subrahmanyam, FCAFor Respondent: Shri V.Srinivasa Rao, Sr.DR
Section 143(1)Section 250Section 36Section 36(1)(va)Section 43B

delayed payment cannot be allowed u/sec. 43B. The report, the addition of Rs. 1,19,93,542/- is confirmed on the basis of judgments of Hon'ble High Courts and CBDT circular. Hence, the appeal of the Assessee is dismissed. In the result, the appeal of the appellant is dismissed.” 4. Against the impugned order, Assessee preferred the instant appeal