Balakrishnan v. M. Krishnamurthy

7 SCC 123Supreme Court of India1998#203 most cited

What is Balakrishnan v. M. Krishnamurthy authority for?

The Supreme Court outlines the principles for condoning delay in filing appeals, stating that a litigant's lapse is not always a bar if the explanation is bona fide and not a dilatory strategy. Courts should show utmost consideration to suitors and prioritize substantial justice unless the delay is deliberately to gain time.

368

judgments rely on this decision, according to BharatTax’s citation analysis of 367,607 Indian tax judgments — from 2011 to 2026.

Also referred to as

N. Balakrishnan v. M. Krishnamurthy · condonation of delay · delay in filing appeal · Section 253(5) · Section 249(3) · Section 253 · Section 249 · Section 250 · reasonable cause · sufficient cause · substantial justice · bona fide explanation

Sections most often in play

Section 143(3)Section 144Section 147Section 250Section 253(5)Section 148Section 249(3)Section 5

Issues it is cited on

section 253(5)section 249(3)section 249section 253delay in filing appealcondonation of delaysection 24registration under section 12asection 80g(5)reasonable causesection 80gsection 12ab

Judgments citing Balakrishnan v. M. Krishnamurthy

Amrita Constructions and Equipments Engineering P Ltd, Pune vs. Assistant Commissioner of Income-Tax, CPC - TDS, Ghaziabad

In the result, grounds of appeal of the assessee are allowed

ITA 545/PUN/2021[2014-15 (26Q Q3)]Status: DisposedITAT Pune26 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhurysr.No. Ita No. Asstt. Year 1. 545/Pun/2021 2014-15 Q3/26Q 2. 546/Pun/2021 2014-15 Q3/264 3. 547/Pun/2021 2015-16 Q4/26Q 4. 556/Pun/2021 2014-15 Q2/26Q

For Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

…Thunuguntla Jagan Mohan Rao vs. DCIT, 427 ITR 204 (Telangana) after referring to the decision of the 3 ITA 545, 546, 547 & 556/PUN/2021 Amrita Constructions A.Y. 2014-15 & 20116 Hon’ble Supreme Court in the case of N. Balakrishnan vs. M. Krishnamurthy (1998) 7 SCC 123 (SC) held as follows :- “26. The Supreme Court in N. Balakrishnan v. M. Krishnamurthy [1998] 7 SCC 123 has held that the primary function of a Court is to adjudicate the dispute between the parties and to advance substantial justice; and that rules of limitation are not meant to destroy the right of parties, but they are meant to see that parties d…

Reetesh Kumar, Baran vs. ITO Wad Baran, Baran

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

ITA 231/JPR/2022[2012-13]Status: DisposedITAT Jaipur15 Sept 2022AY 2012-13
For Appellant: Shri Sharvan Kumar GuptaFor Respondent: Mrs. Monisha Choudhary, JCIT
Section 144Section 147Section 148Section 234ASection 56

…e thereto. 6. The action or inaction by an assessee, on the advice of its counsel whether correct or incorrect, if caused a delay, has been held to be reasonable and sufficient cause in these cases also. Kindly refer N. Balakrishnan v. M. Krishna Murthy(1998) 7 SCC 123 published in 30 BCAJ 922, Concord of India Insurance Co. Ltd. v. Smt. Nirmala Devi and Anothers 118 ITR 507. That it is also settled that for the mistake of the Counsel, the party cannot be suffered. Reliance on Mahaveer Prasad Jain v/s CIT, 172 ITR 331(MP), Concord India Insurance Co. Ltd v/s Smt. Nirmala Devi, 118 ITR 507(SC). Kripa Shankar v/s C…

M/S Vinchurkar Diagnostics P Ltd, Nashik vs. Assistant Commissioner of Income-Tax, CPC, Ghaziabad

In the result, grounds of appeal of the assessee are allowed

ITA 703/PUN/2021[2013-14 (26Q Q-4)]Status: DisposedITAT Pune14 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

For Appellant: Shri Sanket JoshiFor Respondent: Shri M.G. Jasnani
Section 200ASection 234E

…uct is lacking in bona fides. The Hon’ble Telangana High Court in the case of Thunuguntla Jagan Mohan Rao vs. DCIT, 427 ITR 204 (Telangana) after referring to the decision of the Hon’ble Supreme Court in the case of N. Balakrishnan vs. M. Krishnamurthy (1998) 7 SCC 123 (SC) held as follows :- “26. The Supreme Court in N. Balakrishnan v. M. Krishnamurthy [1998] 7 SCC 123 has held that the primary function of a Court is to adjudicate the dispute between the parties and to advance substantial justice; and that rules of limitation are not meant to destroy the right of parties, but they are meant to see that parties d…

M/S Vinchurkar Diagnostics P Ltd, Nashik vs. Assistant Commissioner of Income-Tax, CPC, Ghaziabad

In the result, grounds of appeal of the assessee are allowed

ITA 702/PUN/2021[2013-14 (26Q Q-3)]Status: DisposedITAT Pune14 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

For Appellant: Shri Sanket JoshiFor Respondent: Shri M.G. Jasnani
Section 200ASection 234E

…uct is lacking in bona fides. The Hon’ble Telangana High Court in the case of Thunuguntla Jagan Mohan Rao vs. DCIT, 427 ITR 204 (Telangana) after referring to the decision of the Hon’ble Supreme Court in the case of N. Balakrishnan vs. M. Krishnamurthy (1998) 7 SCC 123 (SC) held as follows :- “26. The Supreme Court in N. Balakrishnan v. M. Krishnamurthy [1998] 7 SCC 123 has held that the primary function of a Court is to adjudicate the dispute between the parties and to advance substantial justice; and that rules of limitation are not meant to destroy the right of parties, but they are meant to see that parties d…

M/S Vinchurkar Diagnostics P Ltd, Nashik vs. Assistant Commissioner of Income-Tax, CPC, Ghaziabad

In the result, grounds of appeal of the assessee are allowed

ITA 701/PUN/2021[2013-14 (26Q Q-2)]Status: DisposedITAT Pune14 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

For Appellant: Shri Sanket JoshiFor Respondent: Shri M.G. Jasnani
Section 200ASection 234E

…uct is lacking in bona fides. The Hon’ble Telangana High Court in the case of Thunuguntla Jagan Mohan Rao vs. DCIT, 427 ITR 204 (Telangana) after referring to the decision of the Hon’ble Supreme Court in the case of N. Balakrishnan vs. M. Krishnamurthy (1998) 7 SCC 123 (SC) held as follows :- “26. The Supreme Court in N. Balakrishnan v. M. Krishnamurthy [1998] 7 SCC 123 has held that the primary function of a Court is to adjudicate the dispute between the parties and to advance substantial justice; and that rules of limitation are not meant to destroy the right of parties, but they are meant to see that parties d…

Shri Ramanlal Jain, Chennai vs. DCIT, Ncc - 6 (2), Chennai

The appeal stand partly allowed for statistical

ITA 1331/CHNY/2019[2008-09]Status: DisposedITAT Chennai14 Sept 2022AY 2008-09
For Appellant: Shri N. Arjunraj (CA) for S. SridharFor Respondent: Shri D. Hema Bhupal (JCIT) – Ld. DR
Section 143(3)Section 40Section 5

…that the assessee is a small trader and keeping in view the ratio of various judicial precedents, the delay before me as well as before Ld. CIT(A) deserve to be condoned. 4. The Hon’ble Hon’ble Supreme Court in the case of N. Balakrishnan v. M. Krishnamurthy (7 SCC 123) as under: - “11. Rule of limitation are not meant to destroy the right of parties. They are meant to see that parties do not resort to dilatory tactics, but seek their remedy promptly. the object of providing a legal remedy is to repair the damage caused by reason of legal injury. Law of limitation fixes a life-span for such legal remedy for the r…

A. B. Nagi Reddy, Mumbai vs. ACIT -Circle-2, Thane

In the result, appeal is allowed for statistical purposes

ITA 1486/MUM/2020[2010-11]Status: DisposedITAT Mumbai08 Jun 2022AY 2010-11
For Appellant: Shri Prakash Jhunjhunwala
Section 143(3)Section 250

…xplanation whereas in certain other cases delay of very long range can be condoned as the explanation thereof is satisfactory. [Collector, Land Acquisition, Anantnag and Ors. vs. Katiji: AIR 1987 SC 1353 and Ors and N. Balakrishnan vs M. Krishnamurthy: (1998) 7 SCC 123] 5. In our view the Appellant has been able to explain the delay of 805 days in filing the appeal. Therefore, in the factual matrix of the present case, we find that there exists sufficient and reasonable cause for condoning the delay in filing the present appeal. Accordingly, in exercise of powers under section 253(5) of the Act, we hereby condon…

M/S. Charniya Construction, Aurangabad vs. Assistant Commissioner of Income-Tax, CPC-TDS, Ghaziabad

In the result, the appeal filed by the assessee in ITA

ITA 1297/PUN/2019[2013-14]Status: DisposedITAT Pune31 May 2022AY 2013-14

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Smt. Deepa Khare -For Respondent: Shri Arvind Desai
Section 200ASection 234E

…ct is lacking in bona fides. The Hon’ble Telangana High Court in the case of Thunuguntla Jagan Mohan Rao vs. DCIT, 427 ITR 204 (Telangana) after referring to the decision of the Hon’ble Supreme Court in the case of N. Balakrishnan vs. M. Krishnamurthy (1998) 7 SCC 123 (SC) held as follows :- “26. The Supreme Court in N. Balakrishnan v. M. Krishnamurthy [1998] 7 SCC 123 has held that the primary function of a Court is to adjudicate the dispute between the parties and to advance substantial justice; and that rules of limitation are not meant to destroy the right of parties, but they are meant to see that parties d…

Municipal Council, Chalisgaon vs. DCIT TDS Nashik and DCIT CPC TDS, Ghaziabad

In the result, the appeal filed by the assessee in ITA

ITA 1277/PUN/2019[2014-15]Status: DisposedITAT Pune31 May 2022AY 2014-15

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Smt. Deepa Khare -For Respondent: Shri Arvind Desai
Section 200ASection 234E

…ct is lacking in bona fides. The Hon’ble Telangana High Court in the case of Thunuguntla Jagan Mohan Rao vs. DCIT, 427 ITR 204 (Telangana) after referring to the decision of the Hon’ble Supreme Court in the case of N. Balakrishnan vs. M. Krishnamurthy (1998) 7 SCC 123 (SC) held as follows :- “26. The Supreme Court in N. Balakrishnan v. M. Krishnamurthy [1998] 7 SCC 123 has held that the primary function of a Court is to adjudicate the dispute between the parties and to advance substantial justice; and that rules of limitation are not meant to destroy the right of parties, but they are meant to see that parties d…

Municipal Council, Chalisgaon vs. DCIT TDS Nashik and DCIT CPC TDS, Ghaziabad

In the result, the appeal filed by the assessee in ITA

ITA 1275/PUN/2019[2014-15]Status: DisposedITAT Pune31 May 2022AY 2014-15

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Smt. Deepa Khare -For Respondent: Shri Arvind Desai
Section 200ASection 234E

…ct is lacking in bona fides. The Hon’ble Telangana High Court in the case of Thunuguntla Jagan Mohan Rao vs. DCIT, 427 ITR 204 (Telangana) after referring to the decision of the Hon’ble Supreme Court in the case of N. Balakrishnan vs. M. Krishnamurthy (1998) 7 SCC 123 (SC) held as follows :- “26. The Supreme Court in N. Balakrishnan v. M. Krishnamurthy [1998] 7 SCC 123 has held that the primary function of a Court is to adjudicate the dispute between the parties and to advance substantial justice; and that rules of limitation are not meant to destroy the right of parties, but they are meant to see that parties d…

Municipal Council, Chalisgaon vs. DCIT TDS Nashik and DCIT CPC TDS, Ghaziabad

In the result, the appeal filed by the assessee in ITA

ITA 1274/PUN/2019[2013-14]Status: DisposedITAT Pune31 May 2022AY 2013-14

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Smt. Deepa Khare -For Respondent: Shri Arvind Desai
Section 200ASection 234E

…ct is lacking in bona fides. The Hon’ble Telangana High Court in the case of Thunuguntla Jagan Mohan Rao vs. DCIT, 427 ITR 204 (Telangana) after referring to the decision of the Hon’ble Supreme Court in the case of N. Balakrishnan vs. M. Krishnamurthy (1998) 7 SCC 123 (SC) held as follows :- “26. The Supreme Court in N. Balakrishnan v. M. Krishnamurthy [1998] 7 SCC 123 has held that the primary function of a Court is to adjudicate the dispute between the parties and to advance substantial justice; and that rules of limitation are not meant to destroy the right of parties, but they are meant to see that parties d…

Municipal Council, Chalisgaon vs. DCIT TDS Nashik & DCIT CPC TDS, Ghaziabad

In the result, the appeal filed by the assessee in ITA

ITA 1272/PUN/2019[2013-14]Status: DisposedITAT Pune31 May 2022AY 2013-14

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Smt. Deepa Khare -For Respondent: Shri Arvind Desai
Section 200ASection 234E

…ct is lacking in bona fides. The Hon’ble Telangana High Court in the case of Thunuguntla Jagan Mohan Rao vs. DCIT, 427 ITR 204 (Telangana) after referring to the decision of the Hon’ble Supreme Court in the case of N. Balakrishnan vs. M. Krishnamurthy (1998) 7 SCC 123 (SC) held as follows :- “26. The Supreme Court in N. Balakrishnan v. M. Krishnamurthy [1998] 7 SCC 123 has held that the primary function of a Court is to adjudicate the dispute between the parties and to advance substantial justice; and that rules of limitation are not meant to destroy the right of parties, but they are meant to see that parties d…

Nisar Mehboob Alam Khan, Aurangabad vs. Assistant Commissioner of Income-Tax, CPC-TDS, Ghaziabad

In the result, the appeal filed by the assessee in ITA

ITA 1205/PUN/2019[2014-15]Status: DisposedITAT Pune31 May 2022AY 2014-15

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Smt. Deepa Khare -For Respondent: Shri Arvind Desai
Section 200ASection 234E

…ct is lacking in bona fides. The Hon’ble Telangana High Court in the case of Thunuguntla Jagan Mohan Rao vs. DCIT, 427 ITR 204 (Telangana) after referring to the decision of the Hon’ble Supreme Court in the case of N. Balakrishnan vs. M. Krishnamurthy (1998) 7 SCC 123 (SC) held as follows :- “26. The Supreme Court in N. Balakrishnan v. M. Krishnamurthy [1998] 7 SCC 123 has held that the primary function of a Court is to adjudicate the dispute between the parties and to advance substantial justice; and that rules of limitation are not meant to destroy the right of parties, but they are meant to see that parties d…

Nisar Mehboob Alam Khan, Aurangabad vs. Assistant Commissioner of Income-Tax, CPC-TDS, Ghaziabad

In the result, the appeal filed by the assessee in ITA

ITA 1204/PUN/2019[2014-15]Status: DisposedITAT Pune31 May 2022AY 2014-15

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Smt. Deepa Khare -For Respondent: Shri Arvind Desai
Section 200ASection 234E

…ct is lacking in bona fides. The Hon’ble Telangana High Court in the case of Thunuguntla Jagan Mohan Rao vs. DCIT, 427 ITR 204 (Telangana) after referring to the decision of the Hon’ble Supreme Court in the case of N. Balakrishnan vs. M. Krishnamurthy (1998) 7 SCC 123 (SC) held as follows :- “26. The Supreme Court in N. Balakrishnan v. M. Krishnamurthy [1998] 7 SCC 123 has held that the primary function of a Court is to adjudicate the dispute between the parties and to advance substantial justice; and that rules of limitation are not meant to destroy the right of parties, but they are meant to see that parties d…

Nisar Mehboob Alam Khan, Aurangabad vs. Assistant Commissioner of Income-Tax, CPC-TDS, Ghaziabad

In the result, the appeal filed by the assessee in ITA

ITA 1203/PUN/2019[2013-14]Status: DisposedITAT Pune31 May 2022AY 2013-14

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Smt. Deepa Khare -For Respondent: Shri Arvind Desai
Section 200ASection 234E

…ct is lacking in bona fides. The Hon’ble Telangana High Court in the case of Thunuguntla Jagan Mohan Rao vs. DCIT, 427 ITR 204 (Telangana) after referring to the decision of the Hon’ble Supreme Court in the case of N. Balakrishnan vs. M. Krishnamurthy (1998) 7 SCC 123 (SC) held as follows :- “26. The Supreme Court in N. Balakrishnan v. M. Krishnamurthy [1998] 7 SCC 123 has held that the primary function of a Court is to adjudicate the dispute between the parties and to advance substantial justice; and that rules of limitation are not meant to destroy the right of parties, but they are meant to see that parties d…

M/S. Charniya Construction, Aurangabad vs. Assistant Commissioner of Income-Tax, CPC- TDS, Ghaziabad

In the result, the appeal filed by the assessee in ITA

ITA 1299/PUN/2019[2013-14]Status: DisposedITAT Pune31 May 2022AY 2013-14

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Smt. Deepa Khare -For Respondent: Shri Arvind Desai
Section 200ASection 234E

…ct is lacking in bona fides. The Hon’ble Telangana High Court in the case of Thunuguntla Jagan Mohan Rao vs. DCIT, 427 ITR 204 (Telangana) after referring to the decision of the Hon’ble Supreme Court in the case of N. Balakrishnan vs. M. Krishnamurthy (1998) 7 SCC 123 (SC) held as follows :- “26. The Supreme Court in N. Balakrishnan v. M. Krishnamurthy [1998] 7 SCC 123 has held that the primary function of a Court is to adjudicate the dispute between the parties and to advance substantial justice; and that rules of limitation are not meant to destroy the right of parties, but they are meant to see that parties d…

M/S. Charniya Construction, Aurangabad vs. Assistant Commissioner of Income-Tax, CPC-TDS, Ghaziabad

In the result, the appeal filed by the assessee in ITA

ITA 1298/PUN/2019[2013-14]Status: DisposedITAT Pune31 May 2022AY 2013-14

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Smt. Deepa Khare -For Respondent: Shri Arvind Desai
Section 200ASection 234E

…ct is lacking in bona fides. The Hon’ble Telangana High Court in the case of Thunuguntla Jagan Mohan Rao vs. DCIT, 427 ITR 204 (Telangana) after referring to the decision of the Hon’ble Supreme Court in the case of N. Balakrishnan vs. M. Krishnamurthy (1998) 7 SCC 123 (SC) held as follows :- “26. The Supreme Court in N. Balakrishnan v. M. Krishnamurthy [1998] 7 SCC 123 has held that the primary function of a Court is to adjudicate the dispute between the parties and to advance substantial justice; and that rules of limitation are not meant to destroy the right of parties, but they are meant to see that parties d…

Municipal Council, Chalisgaon vs. DCIT TDS Nashik and DCIT CPC TDS, Ghaziabad

In the result, the appeal filed by the assessee in ITA

ITA 1278/PUN/2019[2015-16]Status: DisposedITAT Pune31 May 2022AY 2015-16

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Smt. Deepa Khare -For Respondent: Shri Arvind Desai
Section 200ASection 234E

…ct is lacking in bona fides. The Hon’ble Telangana High Court in the case of Thunuguntla Jagan Mohan Rao vs. DCIT, 427 ITR 204 (Telangana) after referring to the decision of the Hon’ble Supreme Court in the case of N. Balakrishnan vs. M. Krishnamurthy (1998) 7 SCC 123 (SC) held as follows :- “26. The Supreme Court in N. Balakrishnan v. M. Krishnamurthy [1998] 7 SCC 123 has held that the primary function of a Court is to adjudicate the dispute between the parties and to advance substantial justice; and that rules of limitation are not meant to destroy the right of parties, but they are meant to see that parties d…

Municipal Council, Chalisgaon vs. DCIT TDS Nashik and DCIT CPC TDS, Ghaziabad

In the result, the appeal filed by the assessee in ITA

ITA 1276/PUN/2019[2014-15]Status: DisposedITAT Pune31 May 2022AY 2014-15

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Smt. Deepa Khare -For Respondent: Shri Arvind Desai
Section 200ASection 234E

…ct is lacking in bona fides. The Hon’ble Telangana High Court in the case of Thunuguntla Jagan Mohan Rao vs. DCIT, 427 ITR 204 (Telangana) after referring to the decision of the Hon’ble Supreme Court in the case of N. Balakrishnan vs. M. Krishnamurthy (1998) 7 SCC 123 (SC) held as follows :- “26. The Supreme Court in N. Balakrishnan v. M. Krishnamurthy [1998] 7 SCC 123 has held that the primary function of a Court is to adjudicate the dispute between the parties and to advance substantial justice; and that rules of limitation are not meant to destroy the right of parties, but they are meant to see that parties d…

Municipal Council, Chalisgaon vs. DCIT TDS Nashik and DCIT CPC TDS, Ghaziabad

In the result, the appeal filed by the assessee in ITA

ITA 1273/PUN/2019[2013-14]Status: DisposedITAT Pune31 May 2022AY 2013-14

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Smt. Deepa Khare -For Respondent: Shri Arvind Desai
Section 200ASection 234E

…ct is lacking in bona fides. The Hon’ble Telangana High Court in the case of Thunuguntla Jagan Mohan Rao vs. DCIT, 427 ITR 204 (Telangana) after referring to the decision of the Hon’ble Supreme Court in the case of N. Balakrishnan vs. M. Krishnamurthy (1998) 7 SCC 123 (SC) held as follows :- “26. The Supreme Court in N. Balakrishnan v. M. Krishnamurthy [1998] 7 SCC 123 has held that the primary function of a Court is to adjudicate the dispute between the parties and to advance substantial justice; and that rules of limitation are not meant to destroy the right of parties, but they are meant to see that parties d…