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760 results for “condonation of delay”+ Section 270Aclear

Sorted by relevance

Mumbai108Chennai89Chandigarh67Ahmedabad63Pune57Jaipur50Delhi43Bangalore33Hyderabad31Lucknow27Cochin25Kolkata25Patna23Indore19Visakhapatnam17Surat16Rajkot12Raipur10Cuttack10Nagpur9Jabalpur5Dehradun4Agra3Guwahati3Panaji2Amritsar2Jodhpur2Allahabad2SC1Ranchi1Varanasi1

Key Topics

Section 270A148Penalty66Section 14765Addition to Income59Section 143(3)47Condonation of Delay36Section 14833Section 25030Section 271A29Section 144

SH. DAL CHAND SHARMA,ALWAR vs. ITO, WARD-1(2), ALWAR, ALWAR

ITA 101/JPR/2024[2018-19]Status: DisposedITAT Jaipur27 May 2024AY 2018-19
For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri A. S. Nehra (Addl.CIT)
Section 144Section 147Section 148Section 148ASection 270A

270A of the\nAct and assessment order by hand through verification unit Jaipur\nvide letter 27.07.2023, address on notice was of property which\nwas already sold by the assessee, as per assessment order\naddition of Short term Capital Gain of Rs. 62,00,000/- is made,\nhowever the assessee sold the said Property for Rs. 31,00,000/-\nonly

M.S. MODI AND SONS ,JAIPUR vs. THE ASSESSING AUTHORITY, DELHI

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

Showing 1–20 of 760 · Page 1 of 38

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26
Section 119(2)(b)24
Limitation/Time-bar21
ITA 658/JPR/2023[2018-19]Status: DisposedITAT Jaipur02 Aug 2024AY 2018-19
For Appellant: Shri Tarun Mittal, CAFor Respondent: Mrs. Monisha Choudhary, Addl. CIT-DR
Section 10ASection 270A

condonation of delay application was dismissed.", "result": "Dismissed", "sections": [ "10AA", "270A", "Section 5 of the Limitation Act", "Section 3 of the Limitation

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

GETINGE MEDICAL INDIA PRIVATE LIMITED ,MUMBAI vs. DCIT 2(2)(1), MUMBAI MAHARASHTRA

In the result, appeal filed by the assessee stands partly allowed

ITA 4872/MUM/2024[2020-21]Status: DisposedITAT Mumbai13 Mar 2026AY 2020-21

Bench: Smt. Beena Pillai () & Shri Girish Agrawal ()

Section 115Section 115BSection 142(1)Section 143(2)Section 156Section 234ASection 270ASection 37Section 41Section 41(1)(a)

270A of the Act. Brief facts of the case are as under: 2. The assessee is a company and filed its return of income for assessment year under consideration declaring total income of Rs.26,79,29,490/-. Subsequently, the case was selected for complete scrutiny. Accordingly, notice u/s 143(2) of the Act was issued to assessee along with notice

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

270A & 270AAC of the Act directing him to file reply in response to the notice issued. Consequent to this, assessee consulted his advocate and taken steps to file the appeal before this Tribunal. Thus, it caused 424 days delay in filing the appeal before this Tribunal and prayed to condone the delay. 3. The ld. D.R. strongly opposed the admission

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, THIRUVANNAMALAI

In the result, all the six appeals of the Revenue are\ndismissed

ITA 1654/CHNY/2025[2020-21]Status: DisposedITAT Chennai21 Oct 2025AY 2020-21
Section 132Section 139(1)Section 143(2)Section 143(3)Section 153ASection 250Section 271(1)(c)

section 250 of the Income Tax Act,\n1961 (hereinafter called 'the Act'). The orders of CIT(A) arise out\nof orders of AO imposing penalties u/s.271(1)(c) / 270A / 271AA\nof the Act. The relevant Assessment Years are 2015-16, 2017-18,\nto 2021-22. The details of the respective appeals preferred by the\nRevenue are as under

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, CHENNAI

In the result, all the six appeals of the Revenue are\ndismissed

ITA 1650/CHNY/2025[2015-16]Status: DisposedITAT Chennai21 Oct 2025AY 2015-16
Section 132Section 139(1)Section 143(2)Section 143(3)Section 153ASection 250Section 271(1)(c)

section 250 of the Income Tax Act,\n1961 (hereinafter called 'the Act'). The orders of CIT(A) arise out\nof orders of AO imposing penalties u/s.271(1)(c) / 270A / 271AA\nof the Act. The relevant Assessment Years are 2015-16, 2017-18,\nto 2021-22. The details of the respective appeals preferred by the\nRevenue are as under

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, THIRUVANNAMALAI

ITA 1653/CHNY/2025[2019-20]Status: DisposedITAT Chennai21 Oct 2025AY 2019-20
Section 132Section 139(1)Section 143(2)Section 143(3)Section 153ASection 250Section 271(1)(c)

section 250 of the Income Tax Act,\n1961 (hereinafter called 'the Act'). The orders of CIT(A) arise out\nof orders of AO imposing penalties u/s.271(1)(c) / 270A / 271AA\nof the Act. The relevant Assessment Years are 2015-16, 2017-18,\nto 2021-22. The details of the respective appeals preferred by the\nRevenue are as under

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, TIRUVANNAMALAI

In the result, all the six appeals of the Revenue are\ndismissed

ITA 1651/CHNY/2025[2017-18]Status: DisposedITAT Chennai21 Oct 2025AY 2017-18
Section 132Section 139(1)Section 143(2)Section 143(3)Section 153ASection 250Section 271(1)(c)

section 250 of the Income Tax Act,\n1961 (hereinafter called 'the Act'). The orders of CIT(A) arise out\nof orders of AO imposing penalties u/s.271(1)(c) / 270A / 271AA\nof the Act. The relevant Assessment Years are 2015-16, 2017-18,\nto 2021-22. The details of the respective appeals preferred by the\nRevenue are as under

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, TIRUVANNAMALAI,

ITA 1655/CHNY/2025[2021-22]Status: DisposedITAT Chennai21 Oct 2025AY 2021-22
Section 132Section 139(1)Section 143(2)Section 143(3)Section 153ASection 250Section 271(1)(c)

Section 250 of the Income Tax Act,\n1961 (hereinafter called 'the Act'). The orders of CIT(A) arise out\nof orders of AO imposing penalties u/s.271(1)(c) / 270A / 271AA\nof the Act. The relevant Assessment Years are 2015-16, 2017-18,\nto 2021-22. The details of the respective appeals preferred by the\nRevenue are as under

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, TIRUVANNAMALAI

ITA 1652/CHNY/2025[2018-19]Status: DisposedITAT Chennai21 Oct 2025AY 2018-19
For Appellant: Shri Shiva Srinivas, CITFor Respondent: Shri R. Venkata Raman, CA
Section 132Section 139(1)Section 143(2)Section 143(3)Section 153ASection 250Section 271(1)(c)

section 250 of the Income Tax Act,\n1961 (hereinafter called 'the Act'). The orders of CIT(A) arise out\nof orders of AO imposing penalties u/s.271(1)(c) / 270A / 271AA\nof the Act. The relevant Assessment Years are 2015-16, 2017-18,\nto 2021-22. The details of the respective appeals preferred by the\nRevenue are as under

APAASSO MALI,PUNE vs. ITO 11(1), SWARGATE

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

ITA 1110/PUN/2025[2018-19]Status: DisposedITAT Pune28 Nov 2025AY 2018-19

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Suhas KulkarniFor Respondent: Shri A D Kulkarni
Section 142(1)Section 144Section 147Section 147rSection 148Section 249Section 249(2)

condonation of delay. 3.3 On the facts and circumstances of the case, the Id. CIT(A) erred in Conducting proceedings ex-parte, not providing adequate and meaningful opportunities to present the case, relying on unverified information without giving an opportunity to rebut. Ground No. 4: 7 ITA No.1110/PUN/2025, AY 2018-19 4.1 On the facts and in the circumstances

SHREE SHANTANU VIDHYAPEETH SOCIETY ,INDORE, M.P. vs. THE INCOME TAX OFFICER, NFAC, DELHI, DELHI

Appeal is allowed for statistical purpose

ITA 640/IND/2024[2018-19]Status: DisposedITAT Indore24 Sept 2025AY 2018-19
Section 10Section 11Section 12ASection 12A(2)Section 139Section 142(1)Section 143(3)

condonation of delay u/s 119(2)(b) does not vest with the AO\nbut with the Commissioner of Income Tax. Hence, plea for accepting\nthe revised computation and Form 10B dated 04.02.2021 is hereby\nrejected. As stated in the show cause, as per section 12A(b) of the Act, the\nassessee has to filed audit report in form

KAKINADA INFRASTRUCTURE HOLDINGS PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-2(1), HYDERABAD

ITA 1053/HYD/2025[2021-2022]Status: DisposedITAT Hyderabad21 Jan 2026AY 2021-2022
For Appellant: \nShri Naresh Jain, AdvocateFor Respondent: MS Reema Yadav, Sr. AR
Section 270A

Section 270A of the Income Tax Act, levying a penalty of Rs.9.55 crores, which created an imminent risk of prosecution. The assessee also raised additional grounds related to the sale of shares under coercion and threat, which were later reversed.", "held": "The Tribunal condoned the delay

TEJAS SHIVAJI ADSUL,KOLHAPUR vs. INCOME TAX OFFICER WARD 1(1), KOLHAPUR, KOLHAPUR

In the result, appeal of the assessee is allowed

ITA 59/PUN/2025[2018-19]Status: DisposedITAT Pune30 Oct 2025AY 2018-19

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri A.R. Naik (Virtual)For Respondent: Shri Akhilesh Srivastva
Section 115JSection 143Section 147Section 148Section 270ASection 270A(6)

condone the said delay and proceed to decide the appeal. 2 ITA No.59/PUN/2025, AY 2018-19 3. Briefly stated, the facts of the case are that the assessee is an individual and engaged in family business of agriculture. For A.Y. 2018- 19, the assessee did not file his return of income. The case of the assessee was reopened

MESSE FRANKFURT TRADE FAIRS INDIA PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX 2(2)(1), MUMBAI

ITA 6498/MUM/2025[2018-2019]Status: DisposedITAT Mumbai19 Feb 2026AY 2018-2019

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokar1. Ita No. 6498/Mum/2025 (Assessment Year: 2018-19) & 2. Ita No. 6680/Mum/2025 (Assessment Year: 2018-19) Messe Frankfurt Trade Dcit – 2(2)(1), Fairs India Private Income Tax Limited, Vs. Department, 501, 5Th Floor, Gala Mumbai-400 020 Impecca, Mumbai, Chakala Midc S.O, Mumbai-400 093. Pan/Gir No. Aabcm0696G (Applicant) (Respondent) Assessee By Shri Ninad Patade, Ld. Ar Revenue By Shri Annavaram Kosuri, Ld. Dr Date Of Hearing 18.02.2026 Date Of Pronouncement 19.02.2026

Section 143(3)Section 250Section 253(5)Section 270ASection 80G

condonation of delay supported by an affidavit sworn by its Director. In the affidavit, it is stated that after the learned CIT(A) partly allowed relief by deleting the disallowance of depreciation on intangible assets and sustained only the disallowance of deduction under section 80G of Rs. 9,90,000/-, the assessee, considering the quantum of tax involved and with

MESSE FRANKFURT TRADE FAIRS INDIA PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX 2(2)(1), INCOME TAX DEPARTMENT, MUMBAI, MUMBAI

ITA 6680/MUM/2025[2018-2019]Status: DisposedITAT Mumbai19 Feb 2026AY 2018-2019

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokar1. Ita No. 6498/Mum/2025 (Assessment Year: 2018-19) & 2. Ita No. 6680/Mum/2025 (Assessment Year: 2018-19) Messe Frankfurt Trade Dcit – 2(2)(1), Fairs India Private Income Tax Limited, Vs. Department, 501, 5Th Floor, Gala Mumbai-400 020 Impecca, Mumbai, Chakala Midc S.O, Mumbai-400 093. Pan/Gir No. Aabcm0696G (Applicant) (Respondent) Assessee By Shri Ninad Patade, Ld. Ar Revenue By Shri Annavaram Kosuri, Ld. Dr Date Of Hearing 18.02.2026 Date Of Pronouncement 19.02.2026

Section 143(3)Section 250Section 253(5)Section 270ASection 80G

condonation of delay supported by an affidavit sworn by its Director. In the affidavit, it is stated that after the learned CIT(A) partly allowed relief by deleting the disallowance of depreciation on intangible assets and sustained only the disallowance of deduction under section 80G of Rs. 9,90,000/-, the assessee, considering the quantum of tax involved and with

SILVER OAK BUILDCON PVT. LTD.,PUNE vs. ACIT-6, PUNE, PUNE

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

ITA 2589/PUN/2024[2017-18]Status: DisposedITAT Pune15 Jan 2025AY 2017-18

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2017-18

For Appellant: Miss Aarti ThakkarFor Respondent: Shri Arvind Desai, Addl. CIT-DR
Section 143(1)Section 143(2)Section 270ASection 36(1)(va)Section 43B

delay in filing of the appeal is condoned and the appeal is admitted for adjudication. 2 3. Facts of the case, in brief, are that the assessee is a company registered under the Companies Act and engaged in the activity of construction. It filed its return of income on 31.10.2017 declaring total income of Rs.44,60,670/-. The return

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

270A of the Income Tax Act. That the appellant reserves his right to add, amend, alter or 3. withdraw any ground of appeal on or before hearing of this appeal. Grounds of Appeal ITA No. 562/JPR/2025 (Assessment Year 2017-18 and 2018-19) 1 That both the lower authorities have erred in law as well in facts of the case

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

270A of the Income Tax Act. That the appellant reserves his right to add, amend, alter or 3. withdraw any ground of appeal on or before hearing of this appeal. Grounds of Appeal ITA No. 562/JPR/2025 (Assessment Year 2017-18 and 2018-19) 1 That both the lower authorities have erred in law as well in facts of the case