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7 results for “condonation of delay”+ Section 271Dclear

Sorted by relevance

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Key Topics

Section 271D15Section 234E12Penalty6Condonation of Delay6Section 269S5Section 2503Section 200A3Section 1543Section 246

KOSANAM RAMA RAO,GUNTUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), GUNTUR

In the result, the appeal of the assessee is allowed in terms of our aforesaid observations

ITA 226/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam18 Jul 2025AY 2017-18

Bench: Us:

Section 143(2)Section 143(3)Section 269SSection 271DSection 273B

Section 269SS of the Act. Such failure, therefore, cannot be said to be a mere technical breach. Accordingly, the penalty of Rs.46,76,000/- imposed u/s 271D of the Act is confirmed. 5.15 In the result, the grounds of appeal agitated by the appellant are dismissed.” 6. The assessee, being aggrieved by the order of CIT(A), has carried

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

3
TDS3
Rectification u/s 1543
Section 143(3)2

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

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 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

BANTU PILLI GOVINDARAO,ANANDAPURAM vs. JOINT COMMISSIONER OF INCOME TAX,RANGE-2, VISAKHAPATNAM

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

ITA 306/VIZ/2023[2016-17]Status: DisposedITAT Visakhapatnam28 Feb 2024AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.306/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2016-17) Bantu Pilli Govindarao Vs. Joint Commissioner Of 1-276, Vemulavalasa Income Tax Bpv Kallalu, Anandapuram Range-2 Visakhapatnam Visakhapatnam [Pan : Alipg7088F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Dr.Aparna Villuri, DR
Section 269SSection 271Section 271D

condone the delay and admit the appeal for hearing in the interest of justice. 3. Brief facts of the case are that the assessee had made transactions for sale of immovable properties and accepted cash in contravention of provisions of section 269SS of the Act. Therefore, a penalty of Rs.55,91,500/- was imposed u/s 271D

NYMISH KUNDUM,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-1(1), RAJAMAHENDRAVARAM

In the result, appeal of the assessee is allowed

ITA 210/VIZ/2022[2016-7]Status: DisposedITAT Visakhapatnam28 May 2024

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

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 143(3)Section 269SSection 271D

271D of the Income Tax Act, 1961 [“the Act”] for the AY 2016-17. 2. At the outset, it is noticed from the appeal record that there is a delay of 53 days in filing the appeal before the Tribunal. Explaining the reasons for belated filing of the appeal, the assessee filed an affidavit along with a petition seeking condonation

RAYALA RAJESWARA RAO,GUNTUR vs. INCOME TAX OFFICER, WARD-1(1), GUNTUR

In the result, appeal of the assessee is allowed

ITA 239/VIZ/2022[2017-18]Status: DisposedITAT Visakhapatnam29 Nov 2023AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.239/Viz/2022 ("नधा"रण वष" / Assessment Year :2017-18) Rayala Rajeswara Rao, Vs. Income Tax Officer, Guntur. Ward-1(1), Pan: Ancpr 0801 R Guntur. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Ar ""याथ" क" ओर से / Respondent By : Sri Madhukar Aves, Sr. Ar

For Appellant: Sri GVN Hari, ARFor Respondent: Sri Madhukar Aves, Sr. AR
Section 142(1)Section 143(1)Section 143(2)Section 271D

condone the delay of 34 days in filing the appeal and proceed to adjudicate the appeal on merits. 4. Briefly stated the facts of the case are that the assessee, an individual, is engaged the business activity by operating a Xerox Shop and e-filed his return of income for the AY 2017-18 on 31/07/2017 declaring a total income