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2,715 results for “condonation of delay”+ Section 263clear

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Key Topics

Section 263177Section 143(3)94Addition to Income56Limitation/Time-bar36Condonation of Delay31Revision u/s 26330Disallowance27Deduction24Section 25023Section 80P(2)(d)

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

Showing 1–20 of 2,715 · Page 1 of 136

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Section 6821
Section 14419

HARIRAM HOSPITAL,ALWAR vs. PCIT, ALWAR

In the result, the appeal of the assessee is allowed

ITA 1535/JPR/2024[2019-20]Status: DisposedITAT Jaipur17 Apr 2025AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकरअपीलसं./ITA No. 1535/JPR/2024 निर्धारणवर्ष / Assessment Year: 2019-20 Hariram Hospital Bye Pass Road Hariram Hospital Bhiwadi, Alwar – 310 019 (Raj) बनाम Vs. The Pr.CIT (Central) Jaipur प्रत्यर्थी / Respondent स्थायीलेखा सं. / जीआईआरसं./PAN/GIR No.: AAFFH 5746 M अपीलार्थी / Appellant निर्धारिती की ओरसे / Assesseeby : Shri Himanshu Goyal, CA राजस्व की ओरसे /Revenue by: Mrs. Alka Gautam, CIT-DR सुनवाई की तारीख / Da

For Appellant: Shri Himanshu Goyal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 143(3)Section 263

condoning the delay.” 9. Your Honor, it is imperative to emphasize that neither the assessee nor its consultant had any deliberate or negligent intent in the delayed filing of this appeal. The assessee derives no benefit whatsoever from such a delay. The confusion was entirely due to the issuance of multiple notices under Section 263

MAHATHI ENGINEERING INDUSTRIES PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-5(1), HYDERABAD

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

ITA 802/HYD/2025[2018-19]Status: DisposedITAT Hyderabad09 Jan 2026AY 2018-19

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 143(3)Section 263

Section 263 of the Act, which caused the delay. However, the said delay is not on account of deliberate attempt made by the assessee for not continuing the proceedings, but purely because of incorrect advice given by the counsel. Therefore, he submitted that, the delay in filing of the appeal should be condoned

GULAB BAI,KOTA vs. ITO, INCOME TAX

In the result, the appeal of the assessee is dismissed with no orders as to\ncosts

ITA 320/JPR/2024[2012-13]Status: DisposedITAT Jaipur02 Aug 2024AY 2012-13
For Appellant: Shri Harish K. Tripathi, AdvocateFor Respondent: Mrs. Monisha Choudhary, Addl. CIT-DR
Section 249(2)Section 249(3)Section 54B

Section 5 of the Limitation Act, 1963. ''Sufficient cause” is a condition\nprecedent for exercise of discretion by the Court for condoning the delay. After\nhaving gone through different citations of different forums as well as courts, the\nBench has noticed that the Court have time and again held that when mandatory\nprovision is not complied with and that delay

TANUJ JAIN,JAIPUR vs. ITO WD-7(2),JPR, JAIPUR

In the result, the appeal of the assessee is dismissed with no order as to cost

ITA 305/JPR/2024[2008-09]Status: DisposedITAT Jaipur05 Jun 2024AY 2008-09
For Appellant: Shri Mahendra Gargieya, Adv &For Respondent: Mrs. Monisha Choudhary, Addl. CIT-DR
Section 143(3)Section 234ASection 249(3)Section 250Section 80E

Section 5 of the Limitation Act, 1963. \"Sufficient cause\" is a condition\nprecedent for exercise of discretion by the Court for condoning the delay. After\nhaving gone through different citations of different forums as well as courts, the\nBench has noticed that the Court have time and again held that when mandatory\nprovision is not complied with and that delay

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

delay in filing the appeal against the order under Section 263 by the Assessee was unintentional and was mainly due to the limitations of my professional expertise in the specific area of income tax litigations involving revision proceedings under Section 263. 7. Prayer for Condonation

M/S RAJENDRA AND URSULA JOSHI SKILL DEVELOPEMENT PVT. LTD. JAIPUR,JAIPUR vs. PCIT-2, JAIPUR

In the result ITA NO. ITA 57/JPR/2021 is also stands dismissed

ITA 56/JPR/2021[2016-17]Status: DisposedITAT Jaipur05 May 2022AY 2016-17
For Appellant: Sh. Mahendra Gargieya (Adv.)For Respondent: Sh. Manoj Mehar (CIT)
Section 263Section 5

section 263 of the Income Tax Act, 1961 [ here in after referred to as Act ] by the Principal Commissioner of Income Tax- 1 & 2, Jaipur [ Here in after referred 2 M/s Rajendra and Ursula Joshi Skill Development Pvt. Ltd. Vs. Pr. CIT, Jaipur to as ld. PCIT ] dated 31-03-2021& 30-03-2021 for the assessment year

M/S RAJENDRA AND URSULA HOLDINGS PVT. LTD., JAIPUR,JAIPUR vs. PCIT-1, JAIPUR

In the result ITA NO. ITA 57/JPR/2021 is also stands dismissed

ITA 57/JPR/2021[2016-17]Status: DisposedITAT Jaipur05 May 2022AY 2016-17
For Appellant: Sh. Mahendra Gargieya (Adv.)For Respondent: Sh. Manoj Mehar (CIT)
Section 263Section 5

section 263 of the Income Tax Act, 1961 [ here in after referred to as Act ] by the Principal Commissioner of Income Tax- 1 & 2, Jaipur [ Here in after referred 2 M/s Rajendra and Ursula Joshi Skill Development Pvt. Ltd. Vs. Pr. CIT, Jaipur to as ld. PCIT ] dated 31-03-2021& 30-03-2021 for the assessment year

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

DELAY IN FILING OF APPEAL AGAINST ORDER UNDER\nSECTION 263 OF THE INCOME-TAX ACT, 1961, DATED 30 MARCH 2023,\nAGAINST ORDER UNDER SECTION 144 r.w.s.263 OF THE INCOME-TAX ACT,\n1961, DATED 23 MARCH 2024 AND AGAINST ORDER UNDER SECTION 270A\nOF THE INCOME-TAX ACT, 1961, DATED 27 SEPTEMBER 2024\nREQUEST FOR CONDONATION

MAYUR KHARA,YAVATMAL vs. PRINCIPAL COMMISSIONER OF INCOME TAX-2, NAGPUR

In the result, Both the appeals of above mentioned assessee’s are allowed

ITA 64/NAG/2021[2016-17]Status: DisposedITAT Nagpur28 Jun 2022AY 2016-17

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year: 2016-17 Shri Mayur Khara Vs. The Pcit Datta Chowk Nagpur-2 Yavatmalm 445 001 (Maharastra) Pan No.:Abwpk 8869 N Appellant Respondent Assessment Year: 2016-17 Shri Amit Khara Vs. The Pcit Datta Chowk Nagpur-2 Yavatmalm 445 001 (Maharastra) Pan No.:Abwpk 8868 P Appellant Respondent Assessee By: Shri Mahavir Atal, Ca Revenue By :Shri Piyush Kolhe (Cit-Dr) Date Of Hearing: 28/04/2022 Date Of Pronouncement: 28 /06 /2022 Order Per: Sandeep Gosain, J.M. Both These Appeals Have Been Filed By The Above Mentioned Assessees Against Two Different Orders Passed U/S 263 Of The Act By The Ld. Pr.Cit, Nagpur- 2 Dated 17-02-2017 & 16-02-20217 For The Assessment Year 2016-17 Respectively. The Grounds Of Raised By The Above Mentioned Assessees Are As Under:-

For Appellant: Shri Mahavir Atal, CAFor Respondent: Shri Piyush Kolhe (CIT-DR)
Section 143(3)Section 263

section 263 of the Act. In the facts of the present case, the Assessing Officer was satisfied consequent to making an enquiry and examining the 41 Shri Mayur Khara vs Pr. CIT-2, Nagpur evidences produced by the appellant for the claim of agricultural income. The learned PCIT in the revision order has not doubted any evidences produced

SAPHALE PARISAR BIGARSHETI , SAHKARI PATSANSTHA MARYADIT, SAPHALE,MUMBAI vs. PCIT-1, THANE

In the result, the appeal filed by the assessee is allowed

ITA 190/MUM/2023[2017-18]Status: DisposedITAT Mumbai31 Mar 2023AY 2017-18

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Assessment Year: 2017-18 Saphaleparisarbigarshetisahkaripatsansthamaryadit, Pr. Cit-1, Saphale, Ashar It Vs. Ambika Nagar, Ambika Rice Mill Compound, Park, 6Th Tandulwadi Road, Umbarpada, Saphale East, Dist Floor, Palghar-401 102. Income Tax Office, Wagle Estate, Thane- 400604. Pan No. Aafas 4609 H Appellant Respondent Assessee By : Mr. Unmesh Narvekar, Ar Revenue By : Dr. Kishor Dhule, Cit-Dr : Date Of Hearing 20/03/2023 Date Of Pronouncement : 31/03/2023 Order

For Appellant: Mr. Unmesh Narvekar, ARFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 143(3)Section 80(2)(d)Section 80P(2)(d)

delay is accordingly condoned and appeal is admitted for adjudication. admitted for adjudication. 3. Briefly stated, facts of t Briefly stated, facts of the case are that for the year under he case are that for the year under consideration no regular return of income was filed by the assessee. consideration no regular return of income was filed

I.T.O.,WARD-1(1), KOLKATA vs. M/S PCM STRESCON OVERSEAS VENTURE LTD., KOLKATA

In the result, both appeal preferred by the revenue (ITA No

ITA 2652/KOL/2019[2012-13]Status: DisposedITAT Kolkata25 Aug 2021AY 2012-13

Bench: Shri P. M. Jagtap & Shri A. T. Varkey]

Section 143(3)Section 144CSection 153Section 263

condone the delay and admit the appeal for hearing. ITA No.2652/Kol/2019 & CO No. 15/Kol/2020 PCM Strescon Overseas Ventures Ltd., AY 2012-13 2. At the outset, the Ld. A.R. for the assessee Shri Akkal Dudhwewala submitted that ITA No. 2652/Kol/2019 is preferred by the Revenue against the order of the Ld. CIT(A) for AY 2012-13 dated 24.07.2019, wherein

M/S PCM STRESCON OVERSEAS VENTURE LTD.,SILIGURI vs. PCIT-1, , KOLKATA

In the result, both appeal preferred by the revenue (ITA No

ITA 112/KOL/2021[2012-13]Status: DisposedITAT Kolkata25 Aug 2021AY 2012-13

Bench: Shri P. M. Jagtap & Shri A. T. Varkey]

Section 143(3)Section 144CSection 153Section 263

condone the delay and admit the appeal for hearing. ITA No.2652/Kol/2019 & CO No. 15/Kol/2020 PCM Strescon Overseas Ventures Ltd., AY 2012-13 2. At the outset, the Ld. A.R. for the assessee Shri Akkal Dudhwewala submitted that ITA No. 2652/Kol/2019 is preferred by the Revenue against the order of the Ld. CIT(A) for AY 2012-13 dated 24.07.2019, wherein

NIRMAL KUMAR AGRAWAL,JAIPUR vs. DCIT, CIRCLE - 4 , JAIPUR

In the result, the appeal of the assessee is allowed

ITA 1224/JPR/2024[2013-2014]Status: DisposedITAT Jaipur13 Feb 2025AY 2013-2014
For Appellant: Sh. Tarun Mittal, CAFor Respondent: Mrs. Swapnil Parihar, JCIT-DR
Section 133ASection 147Section 148Section 68Section 69C

263, 264 (Madras)]. 5.5 In this regard, it will be relevant to examine how the Courts have dealt with similar cases. A reference may be made to decision of Hon'ble High Court of Madras in the case of Madhu Dadha vs. ACIT reported 317 ITR 458 (Mad); (2010) 186 Taxmann 8 (Madras). In this case, there was delay

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 119 of the I. T. Act, tion 119 of the I. T. Act, 1961 and all other powers enabling in this behalf, the petitions for condonation of delay 1961 and all other powers enabling in this behalf, the petitions for condonation of delay 1961 and all other powers enabling in this behalf, the petitions for condonation of delay

SHIV VEGPRO PRIVATE LIMITED ,KOTA vs. PCIT-UDAIPUR , UDAIPUR

In the result, the appeal filed by the assessee is allowed

ITA 1014/JPR/2024[2017-18]Status: DisposedITAT Jaipur28 Jan 2025AY 2017-18
For Appellant: Shri Mahendra Gargieya, (Adv.) &For Respondent: Mrs. Alka Gautam, (CIT-DR)
Section 147Section 263Section 36(1)(va)Section 43B

263 on dated 29.02.2024 (hereinafter referred as \"impugned\norder\"), Accordingly, the appeal was to be filed on/before dt.\n28.04.2024 however, the same has been filed on dated 29.07.2024.\nThus, the appeal was filed with a delay of 92 days.\n2.1 Reasonable Cause Existed: With regard to the delay, it is humbly\nsubmitted that there did exist a reasonable cause

PARVEEN KUMAR,229,VILLAGE MANAKPUR-II,TEHSIL JAGADHRI,HARYANA vs. PRABHJOT KAUR,PCIT PANCHKULA, CHANDIGARH

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 576/CHANDI/2024[2018-2019]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-2019

Bench: the Tribunal as pointed out by the Registry. Considering that the issue involved is purely legal in nature, and respectfully following the ratio laid down by the Hon'ble Supreme Court in Collector, Land Acquisition v. Mst. Katiji & Others [(1987) 167 ITR 471 (SC)], which emphasizes that substantial justice should prevail over technical considerations, we condone the delay in filing these appeals.3. We shall take appeal of the assessee in ITA No. 167/Chd/2023 for A.Y 2018-19 as a lead case f

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

condone the delay in filing these appeals. 3. We shall take appeal of the assessee in ITA No. 167/Chd/2023 for A.Y 2018-19 as a lead case for discussion wherein assessee has raised the following effective grounds: 1. That on law, facts & circumstances of the case, the Worthy Pr. CIT has grossly erred assuming jurisdiction u/s 263 even when

SH. DEVENDER KUMAR,YAMUNA NAGAR vs. ITO, WARD -1, YAMUNA NAGAR

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 192/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

condone the delay in filing these appeals. 3. We shall take appeal of the assessee in ITA No. 167/Chd/2023 for A.Y 2018-19 as a lead case for discussion wherein assessee has raised the following effective grounds: 1. That on law, facts & circumstances of the case, the Worthy Pr. CIT has grossly erred assuming jurisdiction u/s 263 even when

MADHU GREWAL,CHANDIGARH vs. PRINCIPAL COMMISSIONER OF INCOME TAX, CHANDIGARH-1, CHANDIGARH

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 603/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh11 Feb 2026AY 2019-20

Bench: the Tribunal as pointed out by the Registry. Considering that the issue involved is purely legal in nature, and respectfully following the ratio laid down by the Hon'ble Supreme Court in Collector, Land Acquisition v. Mst. Katiji & Others [(1987) 167 ITR 471 (SC)], which emphasizes that substantial justice should prevail over technical considerations, we condone the delay in filing these appeals.3. We shall take appeal of the assessee in ITA No. 167/Chd/2023 for A.Y 2018-19 as a lead case f

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

condone the delay in filing these appeals. 3. We shall take appeal of the assessee in ITA No. 167/Chd/2023 for A.Y 2018-19 as a lead case for discussion wherein assessee has raised the following effective grounds: 1. That on law, facts & circumstances of the case, the Worthy Pr. CIT has grossly erred assuming jurisdiction u/s 263 even when

SH. RAM LAL,FATEHABAD vs. PR.CIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 332/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

condone the delay in filing these appeals. 3. We shall take appeal of the assessee in ITA No. 167/Chd/2023 for A.Y 2018-19 as a lead case for discussion wherein assessee has raised the following effective grounds: 1. That on law, facts & circumstances of the case, the Worthy Pr. CIT has grossly erred assuming jurisdiction u/s 263 even when