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3,469 results for “condonation of delay”+ Section 154clear

Sorted by relevance

Patna471Mumbai439Delhi423Chennai356Bangalore253Pune239Kolkata170Karnataka131Ahmedabad110Nagpur109Hyderabad106Chandigarh93Jaipur89Surat59Amritsar50Indore49Lucknow45Visakhapatnam44Cochin42Calcutta37Raipur28Rajkot21Cuttack20Agra19Jodhpur12Guwahati10SC9Jabalpur9Panaji6Ranchi5Telangana4Varanasi4Allahabad2Dehradun2Andhra Pradesh1Rajasthan1Orissa1

Key Topics

Section 154131Section 143(1)60Section 234E48Addition to Income45Section 143(3)40Section 1140Rectification u/s 15439Section 200A35Section 234A32Limitation/Time-bar

K. P. NANJUNDI VISHWAKARMA,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BENGALURU

In the result, all the appeals of the assessee are partly\nallowed for statistical purposes

ITA 423/BANG/2024[2017-18]Status: DisposedITAT Bangalore29 May 2024AY 2017-18
Section 132Section 139(4)Section 143(3)Section 153ASection 154Section 246ASection 271(1)(c)Section 274

condonation. The CIT(A)'s dismissal of the appeals was in violation of natural justice.", "result": "Partly Allowed", "sections": ["Section 153A", "Section 143(3)", "Section 153D", "Section 271(1)(c)", "Section 271AAB", "Section 132", "Section 154", "Section 246A", "Section 5 of the Limitation Act, 1963", "Section 80IB", "Section 253(5)"], "issues": "Whether the delay

Showing 1–20 of 3,469 · Page 1 of 174

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29
Section 25028
Deduction26

K. P. NANJUNDI VISHWAKARMA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BENGALURU

In the result, all the appeals of the assessee are partly\nallowed for statistical purposes

ITA 425/BANG/2024[2013-14]Status: DisposedITAT Bangalore29 May 2024AY 2013-14
For Respondent: Shri D.K. Mishra, CIT-DR
Section 132Section 139(4)Section 143(3)Section 153ASection 154Section 246ASection 271(1)(c)Section 274

condone the delay in filing the present appeal against\nthe order of the learned Assessing Officer under section 154 of the L.T of the Act dated

DEMI REALTORS,HYDERABAD vs. DCIT, CIRCLE-6(1), HYDERABAD

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

ITA 156/HYD/2023[2008-09]Status: DisposedITAT Hyderabad05 Feb 2024AY 2008-09

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Respondent: Ms. T. Vijaya Lakhsmi, CIT-DR
Section 143(3)Section 37(1)Section 40Section 40A(3)Section 40a

condoning the delay. and the remaining ground nos.4 to 16 for discussion can be summarized as follows: 1) Ground 4: Disallowance of Rs.24,94,00,000 under section 40A(3) of the Act. 2) Grounds 5 to 7: Disallowance of Rs.21,08,45,001 under section 40(a)(ia) of the Act. 3) Grounds 8 and 9: Payments made

M/S. SJS ENTERPRISES LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6(1)(1), BANGALORE

In the result, appeal of the assessee is dismissed

ITA 972/BANG/2024[2017-18]Status: DisposedITAT Bangalore27 Jun 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadavassessment Year:2017-18

For Appellant: Sri Rony Anthony, A.RFor Respondent: Ms. Neha Sahay, D.R
Section 142(1)Section 143(1)Section 143(3)Section 154Section 234B

condonation of delay and therefore was unjustified in rejecting the appeal. 2. The Ld. CIT(A) was unreasonable and grossly erred by not considering the merits of the case before rejecting the appeal. 3. The Ld. CIT(A) ought to have appreciated that intimation under section 143(1) of the Act [rectification order under section 154

CCI CHAMBERS CO-OP HSG SOC. LTD,MUMBAI vs. ITO 17(2)(1), MUMBAI

In the result, both the appeal

ITA 3542/MUM/2025[2013-14]Status: DisposedITAT Mumbai30 Jul 2025AY 2013-14

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary ()

For Appellant: Mr. Pravin Salunkhe, Sr. DRFor Respondent: Mr. Prakash Jotwani

delay is condoned. The ground No. 1 raised in the appeal is accordingly allowed for statistical No. 1 raised in the appeal is accordingly allowed for statistical No. 1 raised in the appeal is accordingly allowed for statistical purposes. 4. As regards Ground No. 2, which concerns the merits of the As regards Ground No. 2, which concerns the merits

CCI CHAMBERS CO-OP HSG SOC. LTD,MUMBAI vs. INCOME TAX OFFICER-17(2)(1), MUMBAI

In the result, both the appeal

ITA 3543/MUM/2025[2015-16]Status: DisposedITAT Mumbai30 Jul 2025AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary ()

For Appellant: Mr. Pravin Salunkhe, Sr. DRFor Respondent: Mr. Prakash Jotwani

delay is condoned. The ground No. 1 raised in the appeal is accordingly allowed for statistical No. 1 raised in the appeal is accordingly allowed for statistical No. 1 raised in the appeal is accordingly allowed for statistical purposes. 4. As regards Ground No. 2, which concerns the merits of the As regards Ground No. 2, which concerns the merits

DUSHKAL GO SEWA SAMITI,SUMERPUR vs. ITO (EXEMPTION), JODHPUR

In the result, both the appeals of the assessee are allowed

ITA 9/JODH/2022[2017-18]Status: DisposedITAT Jodhpur06 Oct 2023AY 2017-18
Section 11Section 139(9)Section 143(1)Section 143(1)(a)Section 154

condoned the delay. 4.3 The appellant had filed an application u/s 154 of the Act. The ITO. Exemption Ward, Jodhpur vide order u/s 154 dated 04.02.2021 has stated as under: "The asseessee has requested vide its application that demand has been raised u/s 143(1) of the Act by the CPC which is to be reduced

DUSHKAL GO SEWA SAMITI,SUMERPUR vs. ITO (EXEMPTION), JODHPUR

In the result, both the appeals of the assessee are allowed

ITA 5/JODH/2022[2018-19]Status: DisposedITAT Jodhpur06 Oct 2023AY 2018-19
Section 11Section 139(9)Section 143(1)Section 143(1)(a)Section 154

condoned the delay. 4.3 The appellant had filed an application u/s 154 of the Act. The ITO. Exemption Ward, Jodhpur vide order u/s 154 dated 04.02.2021 has stated as under: "The asseessee has requested vide its application that demand has been raised u/s 143(1) of the Act by the CPC which is to be reduced

FIRST GLOBAL STOCKBROKING PVT LTD,VASHI, NAVI MUMBAI vs. DY. COMMISSIONER OF INCOME TAX 4(1) (1), AAYEKAR BHAVAN 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 1787/MUM/2024[2012-13]Status: DisposedITAT Mumbai19 Aug 2024AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh () Assessment Year: 2012-13 First Global Stockbroking Pvt. Ltd., Dy. Cit 4(1)(1), Ratnam Square, Aayakar Bhavan, M.K. Road, Plot No. 38/39, Sector 19A, Vs. Mumbai-400001. Maharashtra-400703. Pan No. Aaacf 0661 K Appellant Respondent

For Appellant: Mr. Satish ModyFor Respondent: 08/07/2024
Section 249(2)Section 249(3)Section 40

section 249(3) of the Act emp the Ld. CIT(A) to condone ndone the delay if he is satisfied that assessee satisfied that assessee First Global Stockbroking Pvt. Ltd First Global 3 had sufficient cause for not presenting the appeal within the had sufficient cause for not presenting the appeal within the had sufficient cause for not presenting

AARA AGRO PVT. LTD.,AGRA vs. DY.CIT., CIRCLE-2(1)(1), AGRA

The appeal is allowed for statistical purposes

ITA 54/AGR/2021[2018-19]Status: DisposedITAT Agra23 Nov 2021AY 2018-19

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meenalt.A No. 54/Agr/2021 (Assessment Year: 2018-19) Vs. Cit Circle-2 (1)(1) Agra Agro Private Limited Agra U.P. Anjana Cinema, 3/2 D.M.G. Road Agra U.P. 282007 Pan: Aagca8595F (Revenue) (Assessee)

Section 115JSection 143(1)Section 207Section 234BSection 234C

condonation of delay filed beforel05.03.2020 4 CIT(A) 13 LT.A No. 54/AGR/2021 From the sequence of events as tabulated above your good self may be kind 3. toappreciate that the appellant. after receipt of 'Intimation' on 03.06.2019, acted promptly filed application under section 154

SHREE SWAMI SAMARTH TRADING CO. P. LTD,MUMBAI vs. CIT (A)-13, MUMBAI

In the result, both the appeals of assessee are dismissed

ITA 3552/MUM/2015[2009-10]Status: DisposedITAT Mumbai31 May 2017AY 2009-10

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 144Section 271(1)(c)

condoned), however here interestingly appellant have made the application by counting the period of delay by taking date of receipt of assessment order u/s 144 of the Act dated 26/12/2011 as on 16/10/2012, to calculate delay till 14/11/2013 i.e. the date when appeal has been filed and for this period of apparently delay of 364 days the appellant have given

SHREE SWAMI SAMARTH TRADING CO. LT,MUMBAI vs. CIT (A)-13, MUMBAI

In the result, both the appeals of assessee are dismissed

ITA 3551/MUM/2015[2009-10]Status: DisposedITAT Mumbai31 May 2017AY 2009-10

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 144Section 271(1)(c)

condoned), however here interestingly appellant have made the application by counting the period of delay by taking date of receipt of assessment order u/s 144 of the Act dated 26/12/2011 as on 16/10/2012, to calculate delay till 14/11/2013 i.e. the date when appeal has been filed and for this period of apparently delay of 364 days the appellant have given

JURIMATRIX SERVICES INDIA PRIVATE LIMITED,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 4(3)(1), BENGALURU

In the result, appeal of the assessee is dismissed

ITA 92/BANG/2025[2018-19]Status: DisposedITAT Bangalore15 Jul 2025AY 2018-19

Bench: Shri Waseem Ahmed\Nand\Nshri Keshav Dubey\Nita No.92/Bang/2025\N Assessment Years:2018-19\Njurimatrix Services India Pvt. Ltd.\Ng4, Aspen Building\Nmanyata Embassy Business Park\Nhebbal\Nbangalore 560045\Npan No: Aabcj6157D\Nappellant\Nacit\Nvs. Circle 4(3)(1)\Nbangalore\Nrespondent\Nappellant By : Sri K.R. Girish, A.R.\Nrespondent By : Ms. Neha Sahay, D.R.\Ndate Of Hearing : 21.04.2025\Ndate Of Pronouncement: 15.07.2025\Norder\Nper Keshav Dubey:\Nthis Appeal At The Instance Of The Assessee Is Directed Against\Nthe Order Of The Ld. Pcit Dated 30.03.2023 Vide Din & Order No.\Nitba/Rev/F/Rev5/2022-23/1051648832(1) Passed U/S 263 Of\Nthe Income Tax Act, 1961 (In Short “The Act”) For The Assessment\Nyear 2018-19.\N2. The Assessee Has Raised The Following Grounds Of Appeal:\Ngeneral Grounds Of Appeal\N1.

For Appellant: Sri K.R. Girish, A.RFor Respondent: Ms. Neha Sahay, D.R
Section 10ASection 115JSection 144Section 156Section 234ASection 234BSection 263Section 270A

condonation of delay was dismissed, and the appeal was dismissed as not maintainable.", "result": "Dismissed", "sections": [ "263", "144", "156", "143(3)", "10AA", "115JB", "234A", "234B", "234C", "270A", "143(2)", "142(1)", "154

THE WEST BENGAL NATIONAL UNIVERSITY OF JURIDICIAL SCIENCE,KOLKATA vs. CIT(EXEMPTION) , KOLKATA

In the result, appeal of the assessee is allowed

ITA 2643/KOL/2019[2016-17]Status: DisposedITAT Kolkata30 Sept 2020AY 2016-17
Section 10Section 12ASection 143(2)Section 2Section 263

section (3) are entitled in the aggregate, at any time during the previous year, to not less than twenty pe aggregate, at any time during the previous year, to not less than twenty pe aggregate, at any time during the previous year, to not less than twenty per cent of the profits of such concern.] the profits of such concern

STATE BANK OF INDIA (VYARA BRANCH),,NA vs. ARIVS.THE ASSTT. COMMISSIONER OF INCOME TAX, CPC GHAZIABAD,, GAZIABAD

In the result, appeal of the assessee in I

ITA 3419/AHD/2016[2013-14]Status: DisposedITAT Surat03 Feb 2020AY 2013-14

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.3419 & 3420/Ahd/2016 िनधा"रण वष"/Assessment Year:2013-14 & 2014-15 State Bank Of India, Assistant Commissioner Vyara Branch, Navsari Of Income Tax(Cpc) Pan: Aaacs 8577 K Ghaziabad अपीलाथ" Appellant ""यथ"/Respondent

Section 154Section 200ASection 234E

section 154 of the Act. The delay has been admitted by the assessee himself by filing of appeal. As there is no corroborating evidences with submissions of the appellant regarding cause of delay. Therefore, Ld. CIT (A) held that there was no genuine cause for delay hence, delay was not condoned

STATE BANK OF INDIA (VYARA BRANCH),,NA vs. ARIVS.THE ASSTT. COMMISSIONER OF INCOME TAX, CPC GHAZIABAD,, GAZIABAD

In the result, appeal of the assessee in I

ITA 3420/AHD/2016[2014-15]Status: DisposedITAT Surat03 Feb 2020AY 2014-15

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.3419 & 3420/Ahd/2016 िनधा"रण वष"/Assessment Year:2013-14 & 2014-15 State Bank Of India, Assistant Commissioner Vyara Branch, Navsari Of Income Tax(Cpc) Pan: Aaacs 8577 K Ghaziabad अपीलाथ" Appellant ""यथ"/Respondent

Section 154Section 200ASection 234E

section 154 of the Act. The delay has been admitted by the assessee himself by filing of appeal. As there is no corroborating evidences with submissions of the appellant regarding cause of delay. Therefore, Ld. CIT (A) held that there was no genuine cause for delay hence, delay was not condoned

STATE BANK OF INDIA (AHWA BRANCH),,DANG vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC GHAZIABAD,, GAZIABAD

In the result, appeal of the assessee in I

ITA 3422/AHD/2016[2014-15]Status: DisposedITAT Surat03 Feb 2020AY 2014-15

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.3419 & 3420/Ahd/2016 िनधा"रण वष"/Assessment Year:2013-14 & 2014-15 State Bank Of India, Assistant Commissioner Vyara Branch, Navsari Of Income Tax(Cpc) Pan: Aaacs 8577 K Ghaziabad अपीलाथ" Appellant ""यथ"/Respondent

Section 154Section 200ASection 234E

section 154 of the Act. The delay has been admitted by the assessee himself by filing of appeal. As there is no corroborating evidences with submissions of the appellant regarding cause of delay. Therefore, Ld. CIT (A) held that there was no genuine cause for delay hence, delay was not condoned

STATE BANK OF INDIA (AHWA BRANCH),,DANG vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC GHAZIABAD,, GAZIABAD

In the result, appeal of the assessee in I

ITA 3423/AHD/2016[2015-16]Status: DisposedITAT Surat03 Feb 2020AY 2015-16

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.3419 & 3420/Ahd/2016 िनधा"रण वष"/Assessment Year:2013-14 & 2014-15 State Bank Of India, Assistant Commissioner Vyara Branch, Navsari Of Income Tax(Cpc) Pan: Aaacs 8577 K Ghaziabad अपीलाथ" Appellant ""यथ"/Respondent

Section 154Section 200ASection 234E

section 154 of the Act. The delay has been admitted by the assessee himself by filing of appeal. As there is no corroborating evidences with submissions of the appellant regarding cause of delay. Therefore, Ld. CIT (A) held that there was no genuine cause for delay hence, delay was not condoned

STATE BANK OF INDIA (AHWA BRANCH),,DANG vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC GHAZIABAD,, GAZIABAD

In the result, appeal of the assessee in I

ITA 3421/AHD/2016[2013-14]Status: DisposedITAT Surat03 Feb 2020AY 2013-14

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.3419 & 3420/Ahd/2016 िनधा"रण वष"/Assessment Year:2013-14 & 2014-15 State Bank Of India, Assistant Commissioner Vyara Branch, Navsari Of Income Tax(Cpc) Pan: Aaacs 8577 K Ghaziabad अपीलाथ" Appellant ""यथ"/Respondent

Section 154Section 200ASection 234E

section 154 of the Act. The delay has been admitted by the assessee himself by filing of appeal. As there is no corroborating evidences with submissions of the appellant regarding cause of delay. Therefore, Ld. CIT (A) held that there was no genuine cause for delay hence, delay was not condoned

PALM COURT M PREMISES CO OPERATIVE SOCIETY LIMITED ,MUMBAI vs. ITO 41(3)(3), MUMBAI

In the result, both the appeals of the assessee are allowed for In the result, both the appeals of the assessee are allowed for In the result, both the appeals of the assessee are allowed for stati...

ITA 3831/MUM/2025[2020-21]Status: DisposedITAT Mumbai31 Jul 2025AY 2020-21

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary ()

For Appellant: Mr. Surendra Mohan, Sr. DRFor Respondent: Mr. K. Gopal
Section 143(1)Section 154Section 80P(2)

CONDONATION OF DELAY IN THE MATTER OF PALM COURT "M" PREMISES CO- IN THE MATTER OF PALM COURT "M" PREMISES CO IN THE MATTER OF PALM COURT "M" PREMISES CO OPERATIVE SOCIETY LIMITED (THE APPELLANT) OPERATIVE SOCIETY LIMITED (THE APPELLANT) OPERATIVE SOCIETY LIMITED (THE APPELLANT) Α.Υ. 2018-19 The appellant is Co The appellant is Co-operative Housing Society