2014 (2) TMI 888 - ITAT DELHI
M/s. DD. Resorts Pvt. Ltd. Versus DCIT, Central Circle-12, New Delhi
Requirement for Depositing taxes u/s 249(4) of the Act - Whether the CIT(A) is correct in dismissing the appeal quoting the provisions of section 249(4) of the Act Held that:- At the time of filing of the appeal before the CIT(A) the tax due on the ......
2014 (2) TMI 596 - ITAT HYDERABAD
M/s LAHARI HOMES Versus DEPUTY COMMISSIONER OF INCOME TAX
Disallowance of expenditure - Search u/s 132 of the Act made - Application for condonation of delay not considered Held that:- The CIT(A) has disposed of the appeals of the assessee before him, without considering the letter of the assessee and obs ......
2014 (1) TMI 1439 - ITAT PUNE
Chandak Krishnagopal Motilal Versus Dy. Commissioner of Income Tax,
Failure to pay tax for pursuing appeal before CIT(A) - Default u/s 249(4)(a) - Held that:- Decision in Commissioner of Income-tax-III Versus K. Satish Kumar Singh [2012 (4) TMI 213 - KARNATAKA HIGH COURT] followed - After the dismissal of the appeal ......
2014 (1) TMI 762 - DELHI HIGH COURT
Commissioner of Income Tax Versus Pramod Kumar Dang
Applicability of section 249(4)(a) - Held that:- As per section 249(4) - Where an Assessee has filed a return of income, then the tax which is admittedly payable by the Assessee should be paid prior to the hearing of any appeal filed by the Assessee ......
2013 (12) TMI 531 - ITAT MUMBAI
Ms. Radhika R. Desai Versus Dy. Commissioner of Income-tax
Rejection of appeal u/s 249(4) Non-payment of tax Held that:- The assessee requested the learned CIT(Appeals) for recalling of the order as the defect of non-payment of tax on returned income was removed Following Bhumiraj Constructions Vs. Add ......
2013 (12) TMI 474 - ITAT HYDERABAD
M/s. Enso Secutrack Ltd. Versus Asstt. Commissioner of Income Tax
Application u/s 254(2) for rectification of order Mistakes apparent from record observed Held that:- The assessee was suffering from financial stringency - The assessee has not been disputed this matter either in the grounds of appeal or in the c ......
2013 (11) TMI 462 - ITAT AHMEDABAD
PRARTHANA CONSTRUCTION PVT LTD Versus INCOME TAX OFFICER AHMADABAD
Maintainability of Revision application u/s 264 of the Income Tax Act - Petition filed by the assessee under section 264 on 2-8-2000 - Bar imposed by section 264(4), as an appeal filed by the assessee before Commissioner (Appeals) on 31-7-2000 was pe ......
2013 (9) TMI 565 - ITAT MUMBAI
Prashant Projects Ltd. Versus Deputy Commissioner of Income-tax
Condonation of Delay - CIT(A) rejected the appeal on the ground of delay - appellant contended that appeal was filed before the AO by mistake, that mistake came to its notice when it contacted office of the FAA, that once mistake was noticed assessee ......
2012 (11) TMI 661 - ITAT AHMEDABAD
M/s. Banner International, Surat Versus A. CIT, Circle-2, Surat
Condone the delay - appeal before CIT(A) delay of 1 year 10 months and 16 - The assessee had submitted before the ld. CIT(Appeals) that the reason for delay in filing the return was because of the wrong advise given by the assessees counsels that ......
2012 (11) TMI 582 - ITAT PUNE
Chandrakant Ramakant Pise Versus ACIT, Circle-2, Solapur
Condonation of delay in filling appeal Delay of 86 days - CIT(A) has mainly dismissed the appeal on the point of limitation Held that:- As the brother of assessee was under treatment for his accident at the relevant point of time so he could not ......
2012 (11) TMI 173 - ITAT DELHI
M/s. Machino Plastics Ltd. Versus Deputy Commissioner of IT, Circle 6(1), New Delhi.
Condonation of delay penalty Held that:- Manager (A/c) who has deposed that he had received the penalty order well in time but he put the order in his drawer and it slipped from his mind to take further action - there was some negligence on the p ......
2012 (11) TMI 109 - ITAT, AHMEDABAD
Cairan Energy Cambay Versus Assistant Director of Income Tax
Rejection of appeal - treated as non-est as not signed in ink and the date was missing in the verification part of Form No. 35. - Held that:- As decided in Cairn Energy India West BV Versus Additional Director of Income-tax, Ahmedabad 2010 (3) TMI 87 ......
2012 (10) TMI 277 - ITAT HYDERABAD
T. Kishan Versus Assistant Commissioner of Income-tax, Central Circle 2, Hyderabad
Condonation of delay in filing appeal against order of CIT(A) - non-payment of tax on the returned undisclosed income - inordinate delays of more than 2491 - held that:- the assessee has discharged the huge tax liability - Thus, it would be totally u ......
2012 (7) TMI 148 - ITAT HYDERABAD
Smt. Banu Begum Versus Deputy Commissioner of Income-tax, Central Circle 6, Hyderabad
Delay of filing of appeal by 412 days - petition seeking condonation of delay accompanied by a sworn affidavit - Held that:- As it is no doubt true that non-payment of admitted tax on the returned income is fatal to the validity of an appeal, in term ......
2012 (6) TMI 518 - ITAT AHMEDABAD
Agni Briquette (P.) Ltd. Versus Assistant Commissioner of Income-tax, Circle-2
Admissibility of petition for revision of order of Tribunal beyond period of 4 years from date of the order - appeal filed on 04.04.2012 against ex-parte order dated 23.02.07 rendered in respect of AY 97-98 - assessee contending limitation of period ......