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1,365 results for “condonation of delay”+ Demonetizationclear

Sorted by relevance

Chennai261Hyderabad148Bangalore93Kolkata85Mumbai83Delhi81Ahmedabad68Jaipur59Pune55Visakhapatnam55Patna53Lucknow51Surat34Chandigarh33Panaji31Amritsar29Rajkot26Agra23Raipur21Indore18Cuttack16Allahabad10Nagpur9Cochin7Jodhpur6Jabalpur4Dehradun2Ranchi1Calcutta1Varanasi1Guwahati1

Key Topics

Section 69A96Demonetization87Addition to Income84Cash Deposit82Section 14469Condonation of Delay51Section 142(1)48Section 25044Section 143(3)40Section 68

SHRI. MARATE VENKATESHKUMAR ,BANGALORE vs. INCOME TAX OFFICER, WARD-1(6), HUBLI

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

ITA 819/BANG/2023[2017-18]Status: DisposedITAT Bangalore06 Dec 2023AY 2017-18

Bench: Shri Chandra Poojari & Smt. Madhumita Royassessment Year: 2017-18

For Appellant: Shri B. Venugopal, A.RFor Respondent: Shri Ganesh R. Ghale, Standing Counsel for Department
Section 250Section 69A

demonetization period. Same has been considered as income u/s 69A of the Act. Against this assessee went in appeal before NFAC, who has confirmed it. Against this, assessee is once again in appeal before us. 2.1 There was a delay of 424 days in filing the appeal before this Tribunal. The assessee has explained that assessee is of 74 years

AMALENDU KUMAR MODAK,KOLKATA vs. INCOME TAX OFFICER , 50(1), KOLKATA

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

Showing 1–20 of 1,365 · Page 1 of 69

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27
Section 115B24
Limitation/Time-bar24
ITA 1367/KOL/2024[2017-18]Status: DisposedITAT Kolkata19 Nov 2024AY 2017-18

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishraassessment Year: 2017-18 Amalendu Kumar Modak, Income Tax Officer, 50(1), Karer Ganga, Laha Bagan, Garia, Income Tax Office, Civil Centre, Vs Garia Main Road, Kolkata-700084, Uttarapan Complex, West Bengal Manicktala, Kolkata-700 067, West Bengal (Appellant) (Respondent) Pan: Aekpm9399G Present For: Appellant By : Shri Indranil Banerjee, Ar Respondent By : Shri Pradip Kumar Biswas, Dr Date Of Hearing : 14.11.2024 Date Of Pronouncement : 19.11.2024 O R D E R Per Rakesh Mishra: This Appeal Filed By The Assessee Is Against The Order Of The National Faceless Appeal Centre, Delhi [Hereinafter Referred To As “The Ld. Cit (A)”] Passed U/S 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) For Ay 2017-18 Dated 14.11.2024, Which Has Been Passed Against The Assessment Order U/S 147 Read With Section 144 Read With Section 144B Of The Act, Dated 29.05.2023. 2. The Grounds Of Appeal Raised By The Assessee Are Reproduced As Under:

For Appellant: Shri Indranil Banerjee, ARFor Respondent: Shri Pradip Kumar Biswas, DR
Section 144Section 144BSection 147Section 148Section 148ASection 149Section 149(1)(a)Section 151Section 151ASection 250

condonation, duly explained and corroborated by the Appellant , a senior citizen. (Issue : Rejection of the delay solely on the ground of the length thereof, rather than the underlying reasons). B. Grounds concerning legality of the Reassessment Proceeding. B 1. That on the facts and circumstances of the case and in law , given the alleged escapement

DUNGAR SINGH MEENA,JAIPUR vs. ITO WARD 7(2), JAIPUR

In the result, these appeals filed by the assessee are allowed for statistical

ITA 422/JPR/2025[2017-2018]Status: DisposedITAT Jaipur11 Sept 2025AY 2017-2018

Bench: Dr. Mitha Lal Meena, Hon’Ble & Dr. S. Seethalakshmi, Hon’Ble

Section 148Section 270ASection 271Section 69A

demonetization and on another side estimated Income on those cash deposit, thereby violated cardinal principle of taxation. 7 That both the lower authorities have erred in law as well in facts in estimating income on cash deposits (sales) by applying net profit rate of 2% which is unreasonable & inconsiderate of nature of business. 8 That the appellant reserves his right

DUNGAR SINGH MEENA,JAIPUR vs. ITO WARD 7(2), JAIPUR

In the result, these appeals filed by the assessee are allowed for statistical

ITA 423/JPR/2025[2017-2018]Status: DisposedITAT Jaipur11 Sept 2025AY 2017-2018

Bench: Dr. Mitha Lal Meena, Hon’Ble & Dr. S. Seethalakshmi, Hon’Ble

Section 148Section 270ASection 271Section 69A

demonetization and on another side estimated Income on those cash deposit, thereby violated cardinal principle of taxation. 7 That both the lower authorities have erred in law as well in facts in estimating income on cash deposits (sales) by applying net profit rate of 2% which is unreasonable & inconsiderate of nature of business. 8 That the appellant reserves his right

DUNGAR SINGH MEENA,JAIPUR vs. ITO WARD 7(2), JAIPUR

In the result, these appeals filed by the assessee are allowed for statistical

ITA 425/JPR/2025[2018-2019]Status: DisposedITAT Jaipur11 Sept 2025AY 2018-2019

Bench: Dr. Mitha Lal Meena, Hon’Ble & Dr. S. Seethalakshmi, Hon’Ble

Section 148Section 270ASection 271Section 69A

demonetization and on another side estimated Income on those cash deposit, thereby violated cardinal principle of taxation. 7 That both the lower authorities have erred in law as well in facts in estimating income on cash deposits (sales) by applying net profit rate of 2% which is unreasonable & inconsiderate of nature of business. 8 That the appellant reserves his right

DUNGAR SINGH MEENA ,JAIPUR vs. ITO WARD 7(2), JAIPUR

In the result, these appeals filed by the assessee are allowed for statistical

ITA 563/JPR/2025[2018-19]Status: DisposedITAT Jaipur11 Sept 2025AY 2018-19

Bench: Dr. Mitha Lal Meena, Hon’Ble & Dr. S. Seethalakshmi, Hon’Ble

Section 148Section 270ASection 271Section 69A

demonetization and on another side estimated Income on those cash deposit, thereby violated cardinal principle of taxation. 7 That both the lower authorities have erred in law as well in facts in estimating income on cash deposits (sales) by applying net profit rate of 2% which is unreasonable & inconsiderate of nature of business. 8 That the appellant reserves his right

KRISHAN KUMAR YADAV,ALWAR vs. ITO WARD, BEHROR, BEHROR

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

ITA 69/JPR/2025[2017-18]Status: DisposedITAT Jaipur01 Apr 2025AY 2017-18

Bench: Him. 2

For Appellant: Shri S.L. Poddar, Adv. & Shri Harsh Poddar, AdvFor Respondent: Shri Gautam Singh Choudhary Addl.CIT
Section 143(3)Section 80

condone the delay 285 days in filing the appeal by the assessee in view of the decision of Hon'ble Supreme Court in the case of Collector, land Acquisition vs. Mst. Katiji and Others, 167 ITR 471 (SC) as the assessee was prevented by sufficient cause and other decision cited by the assessee. 3. In this appeal, the assessee

SHRI KHANDESHWAR SAHAKARI PATSANSTHA LTD,MUMBAI vs. INCOME TAX OFFICER - 27(3)(1), MUMBAI, NAVI MUMBAI

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

ITA 487/MUM/2025[2017-18]Status: DisposedITAT Mumbai30 Jun 2025AY 2017-18

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2017-18 Shri Khandeshwar Sahakari Income Tax Officer-27(3)(1), Patsanstha Ltd. Mumbai C/O. Shantaram Jagtap, Ravji Sojpal Vs. 422, 4Th Floor, Tower No. 6, Chawl No. 7, Room No.18, T.J. Vashi Railway Station Road, Sewri, Mumbai-400015 Complex, Vashi, Mumbai- 400703 Pan No. Abyfs 0132 L Appellant Respondent

For Appellant: Mr. Kumar KaleFor Respondent: Mr. Hemanshu Joshi, CIT-DR
Section 142(1)Section 144Section 250Section 69A

delay may kindly be condoned, and the matter be restored to the file of the Ld. CIT(A) for adjudication on its merits. 2. On the facts and in the circumstances of the case, and in law, the Ld. CIT(A) erred in not deleting the addition of Rs. 13,96,500/- made

JAGDISH PRASHAD PANCHAL,JHALAWAR vs. INCOME TAX OFFICER, JHALAWAR

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

ITA 55/JPR/2024[2017-18]Status: DisposedITAT Jaipur02 May 2024AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Dinesh Kumar (Adv.)For Respondent: Smt. Monisha Choudhary (Addl.CIT)
Section 142(1)Section 143(2)Section 143(3)Section 68

delay in filing the appeal in compliance of the principles of natural justice. 2. Whether in the facts and circumstances of the case, the Learned Assessing Officer was justified in making addition of Rs. 45,20,000/- under section 68 of the Act on account of old currency having been deposited by the Appellant which includes

DEV GROUP,ALWAR vs. ITO,WARD BEHROR, BEHROR

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

ITA 73/JPR/2025[2017-18]Status: DisposedITAT Jaipur01 Apr 2025AY 2017-18

Bench: Him.

For Appellant: Shri S.L. Poddar, Adv. &For Respondent: Shri Gautam Singh Choudhary Addl.CIT
Section 143(3)Section 80

condone the delay 326 days in filing the appeal by the assessee in view of the decision of Hon’ble Supreme Court in the case of Collector, land Acquisition vs. Mst. Katiji and Others, 167 ITR 471 (SC) as the assessee was prevented by sufficient cause and other decision cited by the assessee. 3. In this appeal, the assessee

JAGATHESH,CHENNAI vs. AACIT, NCC-11(1), CHENNAI

In the result the appeal of the assessee in ITA No

ITA 1565/CHNY/2025[2017-18]Status: DisposedITAT Chennai30 Dec 2025AY 2017-18

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:1565/Chny/2025 ननिाजरण वर्ज / Assessment Year: 2017-18 Jagathesh, Acit, Flat 2A, Block V, Vs. Non- Corporate Circle - 11(1), Rani Meyammai Towers, Chennai. Mrc Nagar, Raja Annamalai Puram, Chennai – 600 028. [Pan:Aclpj-4702-H] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.:1566/Chny/2025 ननिाजरण वर्ज / Assessment Year: 2017-18 Jagathesh, Acit, Flat 2A, Block V, Vs. Non- Corporate Circle - 11(1), Rani Meyammai Towers, Chennai. Mrc Nagar, Raja Annamalai Puram, Chennai – 600 028. [Pan:Aclpj-4702-H] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Shri. D. Anand, Advocate &For Respondent: Shri. ARV Sreenivasan, CIT
Section 115BSection 133ASection 147Section 148Section 148ASection 183Section 197Section 271ASection 69A

condoning the delay in filing the appeal belatedly before the Ld.CIT(A). 21. Now coming to the other issues in the case, the assessee has raised the following: 1. That no fresh tangible material was available before the AO for issue of notice u/s.148 of the Act. 2. That the notice issued u/s.148 of the Act by the Jurisdictional Assessing

JAGATHESH,CHENNAI vs. ACIT, NCC-1(1), CHENNAI

In the result the appeal of the assessee in ITA No

ITA 1566/CHNY/2025[2017-18]Status: DisposedITAT Chennai30 Dec 2025AY 2017-18

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:1565/Chny/2025 ननिाजरण वर्ज / Assessment Year: 2017-18 Jagathesh, Acit, Flat 2A, Block V, Vs. Non- Corporate Circle - 11(1), Rani Meyammai Towers, Chennai. Mrc Nagar, Raja Annamalai Puram, Chennai – 600 028. [Pan:Aclpj-4702-H] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.:1566/Chny/2025 ननिाजरण वर्ज / Assessment Year: 2017-18 Jagathesh, Acit, Flat 2A, Block V, Vs. Non- Corporate Circle - 11(1), Rani Meyammai Towers, Chennai. Mrc Nagar, Raja Annamalai Puram, Chennai – 600 028. [Pan:Aclpj-4702-H] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Shri. D. Anand, Advocate &For Respondent: Shri. ARV Sreenivasan, CIT
Section 115BSection 133ASection 147Section 148Section 148ASection 183Section 197Section 271ASection 69A

condoning the delay in filing the appeal belatedly before the Ld.CIT(A). 21. Now coming to the other issues in the case, the assessee has raised the following: 1. That no fresh tangible material was available before the AO for issue of notice u/s.148 of the Act. 2. That the notice issued u/s.148 of the Act by the Jurisdictional Assessing

RAMESHWAR THAKUR,DALLI RAJHARA vs. INCOME TAX OFFICER, WARD 1(3), BHILAI, BHILAI

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

ITA 21/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Feb 2025AY 2017-18

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No.21/Rpr/2025 "नधा"रण वष" / Assessment Year : 2017-18 Rameshwar Thakur Bharitola, Chipara, Dalli Rajhara (C.G.)-491 228 Pan : Adzpt6030H .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(3), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Ms. Akansha Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 133(6)Section 142(1)Section 144Section 250Section 69A

condoning the delay therein involved. 9. The Ld. AR adverting to the impugned addition of Rs.20 lacs made by the A.O, submitted that the assessee during the demonetization

VINEETSINGH GULABSINGH RORE,AHMEDABAD vs. THE PCIT, AHMEDABAD-1, AHMEDABAD

In the result, appeal filed by the assessee is dismissed

ITA 868/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad05 Jan 2026AY 2017-18

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), Ms. SUCHITRA KAMBLE (Judicial Member)

For Appellant: Shri Sunil Maloo, ARFor Respondent: Shri Prathvi Raj Meena, CIT.DR
Section 143(3)Section 144Section 253(5)Section 263Section 69

condone the delay in the filing of present of 543 days finding the assessee to have adduced sufficient cause for the delay. 10. Taking up the appeal for adjudication, the order of the Ld. PCIT reveals that he found assessment order passed in the case of the assessee for the impugned year u/s.143(3) of the Act to be erroneous

DUNGAR SINGH MEENA,JAIPUR vs. ITO WARD 7(2), JAIPUR

ITA 562/JPR/2025[2017-18]Status: DisposedITAT Jaipur11 Sept 2025AY 2017-18

Bench: Dr. Mitha Lal Meena, Hon'Ble & Dr. S. Seethalakshmi, Hon'Ble

Section 148Section 270ASection 271Section 69A

demonetization and on another side estimated Income on those cash deposit, thereby violated cardinal principle of taxation. 7 That both the lower authorities have erred in law as well in facts in estimating income on cash deposits (sales) by applying net profit rate of 2% which is unreasonable & inconsiderate of nature of business. 8 That the appellant reserves his right

DUNGAR SINGH MEENA,JAIPUR vs. ITO WARD 7(2), JAIPUR

ITA 424/JPR/2025[2018-2019]Status: DisposedITAT Jaipur11 Sept 2025AY 2018-2019

Bench: Dr. Mitha Lal Meena, Hon'Ble & Dr. S. Seethalakshmi, Hon'Ble

Section 148Section 270ASection 271Section 69A

demonetization and on another side estimated Income on those cash deposit, thereby violated cardinal principle of taxation. 7 That both the lower authorities have erred in law as well in facts in estimating income on cash deposits (sales) by applying net profit rate of 2% which is unreasonable & inconsiderate of nature of business. 8 That the appellant reserves his right

THE BAROT CO-OPERATIVE MULTIPURPOSE SOCIETY LIMITED,MANDI vs. INCOME TAX OFFICER, MANDI

The appeal of the Assessee is allowed for statistical purposes

ITA 671/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh04 Jul 2024AY 2017-18

Bench: Dr Krinwant Sahay & Shri Paresh M. Joshiआयकर अपील सं./ Ita No. 671/Chd/2023 "नधा"रण वष" / Assessment Year: 2017-18 The Barot Cooperative Vs. The Ito, बनाम Mandi Multipurpose Society Limited, Mandi, Himachal Pradesh 176120 "थायी लेखा सं./Pan No: Aacat9554D अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Hybrid Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Ashwani Kumar, Ca राज"व क" ओर से/ Revenue By : Shri Rahul Sohu, Jcit, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 01.07.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 04.07.2024 आदेश/Order

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Shri Rahul Sohu, JCIT, Sr. DR
Section 133(6)Section 142(1)Section 143(3)Section 148Section 151(2)Section 250Section 253

delay in filing of the appeal. 3. The brief facts of the case are as under:- “Based on information received from DDIT(lnv.), Shimla, the assessment proceedings was taken up for AY 2017-18 u/s.143(3) in the case of M/s. H.P. Co-operative Bank Ltd.,(AABFH7694E) by ACIT. Shimla Circle. Information gathered during investigation relating to large

SATYENDRA KUMAR VYAS,BHOPAL vs. CIT(A), NATIONAL FACELESS APPEAL CENTRE, DELHI, DELHI

In the result, the appeal filed by the assessee is dismissed as barred by

ITA 284/IND/2024[2017-18]Status: DisposedITAT Indore26 Sept 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 249

condonation of delay in filing the appeal does not spell out the name of the authorised representative nor any documentary evidence is attached to substantiate the claim made. Before adverting further, it is pertinent to take a note of the appellant's conduct during assessment proceedings before the AO. It is noted that even then there is consistent failure

KESARAM CHATARARAMJI CHOUDHARY ,MUMBAI vs. ITO WARD 28(21)(1), MUMBAI

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

ITA 6556/MUM/2025[2017-18]Status: DisposedITAT Mumbai23 Jan 2026AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2017-18

For Appellant: Ms. Naina ChaurasiaFor Respondent: 10/12/2025
Section 133(6)Section 142(1)Section 144Section 69Section 69A

demonetization. Further, assessee has also deposited cash of Rs. 5,10,000/ 5,10,000/- other than the period of demonetisation in his accounts amounting other than the period of demonetisation in his accounts amounting and there are other credits to the tune of Rs. 7,41,401/- (Total Credit (Total Credit- Rs. 26,51,401/- and there are other

BOUTIQUE DE FLEUR,KOLKATA vs. ITO, WARD 45(2), , KOLKATA

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

ITA 446/KOL/2025[2017-2018]Status: DisposedITAT Kolkata25 Aug 2025AY 2017-2018

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Rajesh Kumari.T.A. No. 446/Kol/2025 Assessment Year: 2017-2018 Boutique De Fleur,………………………………..Appellant Lawgical Consultants, 2D, Bentinck Street, Unit No. A, 3Rd Floor, Kolkata-700001 [Pan:Aajfb1035D] -Vs.- Income Tax Officer,………………………….....Respondent Ward-45(2), Kolkata, 3, Government Place (West), Kolkata-700001 Appearances By: N O N E, Appeared On Behalf Of The Assessee Shri Dheeraj, Addl. Cit, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: August 05, 2025 Date Of Pronouncing The Order: August 25, 2025 O R D E R

Section 115BSection 133(6)Section 140Section 142(1)Section 249(2)Section 69A

delay is condoned. 2 Boutique De Fleur 4. The facts in brief are that during the demonetization period (09.11.2016 to 30.12.2016), the assessee