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11 results for “condonation of delay”+ Section 246clear

Sorted by relevance

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Key Topics

Section 234E12Section 271F12Section 246(1)(q)12Condonation of Delay7Penalty7Section 13(1)(c)6Section 143(3)5Section 2503Section 200A

BALAJEE CONSTRUCTIONS,VISAKHAPATNAM vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS WARD-1, VISAKHAPATNAM

In the result, appeal filed by the assessee in ITA

ITA 238/VIZ/2022[2015-16]Status: DisposedITAT Visakhapatnam21 Apr 2023AY 2015-16

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

For Appellant: Sri C. Subrahmanyam, ARFor Respondent: Sri ON Hari Prasada Rao
Section 154Section 200ASection 234ESection 246Section 250

condone the delay of 16 days in filing the appeal before the Tribunal and proceed to adjudicate the appeal on merits. 4. Since the grounds raised by the assessee in all the three appeals are identical, we shall take up the ITA No. 236/Viz/2022 (AY 2013-14) as the lead appeal. 5. Brief facts of the case pertaining

3
Section 1543
Exemption3
TDS3

BALAJEE CONSTRUCTIONS,VISAKHAPATNAM vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS WARD-1, VISAKHAPATNAM

In the result, appeal filed by the assessee in ITA

ITA 237/VIZ/2022[2014-15]Status: DisposedITAT Visakhapatnam21 Apr 2023AY 2014-15

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

For Appellant: Sri C. Subrahmanyam, ARFor Respondent: Sri ON Hari Prasada Rao
Section 154Section 200ASection 234ESection 246Section 250

condone the delay of 16 days in filing the appeal before the Tribunal and proceed to adjudicate the appeal on merits. 4. Since the grounds raised by the assessee in all the three appeals are identical, we shall take up the ITA No. 236/Viz/2022 (AY 2013-14) as the lead appeal. 5. Brief facts of the case pertaining

BALAJEE CONSTRUCTIONS,VISAKHAPATNAM vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS WARD-1, VISAKHAPATNAM

In the result, appeal filed by the assessee in ITA

ITA 236/VIZ/2022[2013-14]Status: DisposedITAT Visakhapatnam21 Apr 2023AY 2013-14

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

For Appellant: Sri C. Subrahmanyam, ARFor Respondent: Sri ON Hari Prasada Rao
Section 154Section 200ASection 234ESection 246Section 250

condone the delay of 16 days in filing the appeal before the Tribunal and proceed to adjudicate the appeal on merits. 4. Since the grounds raised by the assessee in all the three appeals are identical, we shall take up the ITA No. 236/Viz/2022 (AY 2013-14) as the lead appeal. 5. Brief facts of the case pertaining

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

DEPUTY COMMISSIONER OF INCOME TAX(EXEMPTIONS),, VIJAYAWADA vs. CARGO HANDLING PRIVATE WORKERS POOL TRUST,, VISAKHAPATNAM

In the result, appeals filed by the Revenue in ITA Nos

ITA 312/VIZ/2018[2008-2009]Status: DisposedITAT Visakhapatnam08 Jun 2020AY 2008-2009

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Dr. C.P. Rama Swami, AdvFor Respondent: Shri S.R.S. Narayan, CIT DR
Section 13(1)(c)Section 143(3)Section 164(2)

delay is condoned. 3. The Department has raised the following grounds of appeal:- “1. The order of the ld. CIT(A) is erroneous both on facts and in law. 2) Ld. CIT(A) erred in facts and in law in deleting addition of Rs. 1,75,34,760/- u/s. 13(1)(c). 3) Ld. CIT(A) erred in facts

DEPUTY COMMISSIONER OF INCOME TAX(EXEMPTIONS),, VIJAYAWADA vs. CARGO HANDLING PRIVATE WORKERS POOL TRUST,, VISAKHAPATNAM

In the result, appeals filed by the Revenue in ITA Nos

ITA 313/VIZ/2018[2011-2012]Status: DisposedITAT Visakhapatnam08 Jun 2020AY 2011-2012

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Dr. C.P. Rama Swami, AdvFor Respondent: Shri S.R.S. Narayan, CIT DR
Section 13(1)(c)Section 143(3)Section 164(2)

delay is condoned. 3. The Department has raised the following grounds of appeal:- “1. The order of the ld. CIT(A) is erroneous both on facts and in law. 2) Ld. CIT(A) erred in facts and in law in deleting addition of Rs. 1,75,34,760/- u/s. 13(1)(c). 3) Ld. CIT(A) erred in facts

KANAKA MAHALAKSHMI CO-OPERATIVE BANK LIMITED,,VISAKHAPATNAM vs. DIRECTOR OF INCOME TAX( INTELLIGANCE & CRIMINAL INVESTIGATION),, HYDERABAD

In the result, appeals filed by the assessee are dismissed as withdrawn with the aforesaid liberty

ITA 385/VIZ/2017[2011-2012]Status: DisposedITAT Visakhapatnam21 Aug 2018AY 2011-2012

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri S. Rama Rao – AdvocateFor Respondent: Shri K.C. Das –Sr.DR
Section 246(1)(q)Section 271F

246(1)(q), against 3 ITA No.385-389/NAG/2017 (CEO, The Kanaka Mahalakshmi Co-op Bank Ltd.) penalty order passed under section 271FA of the Act, appeal is maintainable before the ld. CIT(A), therefore, we permit the assessee to withdraw these appeals and it is open to the assessee to file the appeals before the ld. CIT(A). However, we observe

KANAKA MAHALAKSHMI CO- OPERATIVE BANK LIMITED,,VISAKHAPATNAM vs. DIRECTOR OF INCOME TAX( INTELLIGENCE & CRIMINAL INVESTIGATION), HYDERABAD

In the result, appeals filed by the assessee are dismissed as withdrawn with the aforesaid liberty

ITA 386/VIZ/2017[2012-2013]Status: DisposedITAT Visakhapatnam21 Aug 2018AY 2012-2013

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri S. Rama Rao – AdvocateFor Respondent: Shri K.C. Das –Sr.DR
Section 246(1)(q)Section 271F

246(1)(q), against 3 ITA No.385-389/NAG/2017 (CEO, The Kanaka Mahalakshmi Co-op Bank Ltd.) penalty order passed under section 271FA of the Act, appeal is maintainable before the ld. CIT(A), therefore, we permit the assessee to withdraw these appeals and it is open to the assessee to file the appeals before the ld. CIT(A). However, we observe

KANAKA MAHALAKSHMI CO- OPERATIVE BANK LIMITED,VISAKHAPATNAM vs. DIRECTOR OF INCOME TAX (INTELLIGENCE & CRIMINAL INVESTIGATION),, HYDERABAD

In the result, appeals filed by the assessee are dismissed as withdrawn with the aforesaid liberty

ITA 388/VIZ/2017[2014-2015]Status: DisposedITAT Visakhapatnam21 Aug 2018AY 2014-2015

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri S. Rama Rao – AdvocateFor Respondent: Shri K.C. Das –Sr.DR
Section 246(1)(q)Section 271F

246(1)(q), against 3 ITA No.385-389/NAG/2017 (CEO, The Kanaka Mahalakshmi Co-op Bank Ltd.) penalty order passed under section 271FA of the Act, appeal is maintainable before the ld. CIT(A), therefore, we permit the assessee to withdraw these appeals and it is open to the assessee to file the appeals before the ld. CIT(A). However, we observe

KANAKA MAHALAKSHMI CO-OPERATIVE BANK LIMITED,,VISAKHAPATNAM vs. DIRECTOR OF INCOME TAX (INTELLIGENCE & CRIMINAL INVESTIGATION), HYDERABAD

In the result, appeals filed by the assessee are dismissed as withdrawn with the aforesaid liberty

ITA 387/VIZ/2017[2013-2014]Status: DisposedITAT Visakhapatnam21 Aug 2018AY 2013-2014

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri S. Rama Rao – AdvocateFor Respondent: Shri K.C. Das –Sr.DR
Section 246(1)(q)Section 271F

246(1)(q), against 3 ITA No.385-389/NAG/2017 (CEO, The Kanaka Mahalakshmi Co-op Bank Ltd.) penalty order passed under section 271FA of the Act, appeal is maintainable before the ld. CIT(A), therefore, we permit the assessee to withdraw these appeals and it is open to the assessee to file the appeals before the ld. CIT(A). However, we observe

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 1(1), , GUNTUR vs. BBM ESTATES PRIVATE LIMITED, GUNTUR

In the result, Revenue appeal is allowed and the C

ITA 185/VIZ/2024[2020-21]Status: DisposedITAT Visakhapatnam01 Apr 2025AY 2020-21

Bench: Shri Vijay Pal Rao, Vice-A N D Shri S. Balakrishnan.आ.अपी.सं /Ita No.185/Viz/2024 (िनधा"रण वष"/Assessment Year: 2020-21) Acit Vs. Bbm Estates (P) Ltd Circle 1(1) Guntur Guntur Pan: Aaace2607G (Appellant) (Respondent) C.O No.12/Viz/2024 (Arising Out Of Ita No.1895/Viz/2024) Bbm Estates (P) Ltd Vs. Acit Guntur Circle 1(1) Pan: Aaace2607G Guntur (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri G.V.N. Hari, Ca राज" व "ारा/Revenue By:: Shri Satyasai Rath, Dr सुनवाई की तारीख/Date Of Hearing: 07/01/2025 घोषणा की तारीख/Pronouncement: 01/04/2025 आदेश/Order

For Appellant: Shri G.V.N. Hari, CAFor Respondent: : Shri Satyasai Rath, DR

delay of 11 days in filing the present appeal by the Revenue is condoned. 6. The Revenue has raised the following grounds of appeal: 7. The learned DR submitted that the assessee has received amount of Rs.,19,08,01,284/- from letting out of the I.T. Park to M/s. Cognizant Technology Solutions India Private Page