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 367,541 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

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

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

ITA 1271/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 1206/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 1202/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 1201/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…

Sabir Ali, Kannur vs. The Assistant Commissioner of Income Tax, Ghaziabad

In the result, the appeals filed by the assessee are allowed

ITA 203/COCH/2021[2014-2015]Status: HeardITAT Cochin20 May 2022AY 2014-2015

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Sri.R Krishnan, CAFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 200ASection 234E

…) had held that the scope of expression “sufficient cause” for the condonation of delay should receive a liberal construction so as to advance the substantial justice. The Hon’ble Apex Court in the case of N.Balakrishnan v. M.Krishmnamurthy reported in (1998) 7 SCC 123 (SC) had condoned the delay of 883 days in filing the application for 6 ITA Nos.200 to 203/Coch/2021. Sri.Sabir Ali. setting aside the ex parte decree for which application for condonation of delay was filed. In the said case, the Trial Court had found that there was sufficient cause made out for condonation of delay and had condoned the delay. How…

Sabir Ali, Kannur vs. The Assistant Commissioner of Income Tax, Ghaziabad

In the result, the appeals filed by the assessee are allowed

ITA 202/COCH/2021[2013-2014]Status: HeardITAT Cochin20 May 2022AY 2013-2014

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Sri.R Krishnan, CAFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 200ASection 234E

…) had held that the scope of expression “sufficient cause” for the condonation of delay should receive a liberal construction so as to advance the substantial justice. The Hon’ble Apex Court in the case of N.Balakrishnan v. M.Krishmnamurthy reported in (1998) 7 SCC 123 (SC) had condoned the delay of 883 days in filing the application for 6 ITA Nos.200 to 203/Coch/2021. Sri.Sabir Ali. setting aside the ex parte decree for which application for condonation of delay was filed. In the said case, the Trial Court had found that there was sufficient cause made out for condonation of delay and had condoned the delay. How…

Sabir Ali, Kannur vs. The Assistant Commissioner of Income Tax, Gaziabad

In the result, the appeals filed by the assessee are allowed

ITA 201/COCH/2021[2013-2014]Status: HeardITAT Cochin20 May 2022AY 2013-2014

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Sri.R Krishnan, CAFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 200ASection 234E

…) had held that the scope of expression “sufficient cause” for the condonation of delay should receive a liberal construction so as to advance the substantial justice. The Hon’ble Apex Court in the case of N.Balakrishnan v. M.Krishmnamurthy reported in (1998) 7 SCC 123 (SC) had condoned the delay of 883 days in filing the application for 6 ITA Nos.200 to 203/Coch/2021. Sri.Sabir Ali. setting aside the ex parte decree for which application for condonation of delay was filed. In the said case, the Trial Court had found that there was sufficient cause made out for condonation of delay and had condoned the delay. How…

Sabir Ali, Kannur vs. The Assistant Commissioner of Income Tax, Ghaziabad

In the result, the appeals filed by the assessee are allowed

ITA 200/COCH/2021[2013-2014]Status: HeardITAT Cochin20 May 2022AY 2013-2014

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Sri.R Krishnan, CAFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 200ASection 234E

…) had held that the scope of expression “sufficient cause” for the condonation of delay should receive a liberal construction so as to advance the substantial justice. The Hon’ble Apex Court in the case of N.Balakrishnan v. M.Krishmnamurthy reported in (1998) 7 SCC 123 (SC) had condoned the delay of 883 days in filing the application for 6 ITA Nos.200 to 203/Coch/2021. Sri.Sabir Ali. setting aside the ex parte decree for which application for condonation of delay was filed. In the said case, the Trial Court had found that there was sufficient cause made out for condonation of delay and had condoned the delay. How…

Shailesh R. Somani, Mumbai vs. Income Tax Officer Ward 19(3) (3), Mumbai

In the result, appeal by assessee is partly allowed

ITA 1455/MUM/2021[2010-11]Status: DisposedITAT Mumbai19 May 2022AY 2010-11

Bench: Shri Vikas Awasthy & Shri S.Rifaur Rahman आअसं.1455/मुं/2021 ("न.व. 2010-11) Shailelsh R. Somani, B/307, Indraprastha Ii, Jitendra Road, Malad (E), Mumbai 400 097 Pan: Anwps-2126-C ...... अपीलाथ" /Appellant बनाम Vs. Income Tax Officer Wd 19(3)(3), ..... ""तवाद"/Respondent Mumbai अपीलाथ" "वारा/ Appellant By : Shri Mandar Vaidya, Advocate With C.A H.K Chheda ""तवाद" "वारा/Respondent By : Shri Suresh Pariasamy सुनवाई क" "त"थ/ Date Of Hearing : 11/05/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 19/05/2022 आदेश/ Order

For Appellant: Shri Mandar Vaidya, Advocate with C.A H.K ChhedaFor Respondent: Shri Suresh Pariasamy
Section 5

…e of non-deliberate delay. The Hon’ble Apex Court held that while dealing with the application seeking condonation of delay a liberal approach should be adopted. 5.1 The Hon'ble Supreme Court of India in the case of N.Balakrishnan vs. M. Krishna Murthy [1998]7 SCC 123 while dealing with the application for condonation of delay of 883 days observed, that condonation of delay is a matter of discretion of the Court. The length of delay is no matter, acceptability of the explanation is the only criteria. Sometimes delay of the shortest range may be uncondonable due to want of acceptable explanation, 5 whereas in c…

St. Francis De Sales Church Trust, Navi Mumbai vs. ACIT -9 (CPC), Banglore

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

ITA 1996/MUM/2020[2013-14]Status: DisposedITAT Mumbai28 Mar 2022AY 2013-14

Bench: Shri Kuldip Singh() & Shri Gagan Goyal ()

Section 11Section 12ASection 138Section 143(1)

…actor in condonation of delay is not the length of delay but sufficiency of a satisfactory explanation. [2021] 130 taxmann.com 403 (Karnataka) Mrs. PremalathaPagariavs. Income-tax Officer, Ward 9(2), Bangalore* 8. In N. Balakrishnan v. M. Krishnamurthy [1998] 7 SCC 123 the Hon'ble Supreme Court has held that as long as the conduct of the applicant does not, on the whole, warrant to castigate him as an irresponsible litigant, generally, the delay can be condoned. The Hon'ble Supreme Court has observed that during these days when everybody is fully occupied with his avocation of life an omission to adopt such extra…

Sh. Ram Prasad Verma Purva Madhyamic Vidhyalay, Mathura vs. ACIT-CPC TDS., Ghaziabad

In the result, all the appeals are allowed

ITA 6/AGR/2022[2015-16]Status: DisposedITAT Agra22 Mar 2022AY 2015-16

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumar

Section 200ASection 234E

…ounsel. Learned CIT(A) did not condone the delay in filing the appeal and thereby dismissed the appeal of the assessee without considering the merits of the case. We find that Hon’ble Supreme Court in the case of N. Balakrishnan vs. M. 5. Krishnamurthy (1998) 70 SCC 123 has held that as long as the conduct of the applicant does not, on the whole, warrant to castigate him as an irresponsible litigant, generally, the delay be condoned. It has further held that rules of limitation are not meant to destroy the right of parties but they are meant to see that parties do not resort to dilatory tactics. It has further he…

Shri Ram Prasad Verma Purva Madhyamic Vidhyalay, Mathura vs. ACIT, CPC-TDS, Ghaziabad

In the result, all the appeals are allowed

ITA 5/AGR/2022[2015-16]Status: DisposedITAT Agra22 Mar 2022AY 2015-16

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumar

Section 200ASection 234E

…ounsel. Learned CIT(A) did not condone the delay in filing the appeal and thereby dismissed the appeal of the assessee without considering the merits of the case. We find that Hon’ble Supreme Court in the case of N. Balakrishnan vs. M. 5. Krishnamurthy (1998) 70 SCC 123 has held that as long as the conduct of the applicant does not, on the whole, warrant to castigate him as an irresponsible litigant, generally, the delay be condoned. It has further held that rules of limitation are not meant to destroy the right of parties but they are meant to see that parties do not resort to dilatory tactics. It has further he…

Shri Ram Prasad Verma Purva Madhyamic Vidhyalay, Mathura vs. ACIT, Cps-TDS, Ghaziabad

In the result, all the appeals are allowed

ITA 4/AGR/2022[2013-14]Status: DisposedITAT Agra22 Mar 2022AY 2013-14

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumar

Section 200ASection 234E

…ounsel. Learned CIT(A) did not condone the delay in filing the appeal and thereby dismissed the appeal of the assessee without considering the merits of the case. We find that Hon’ble Supreme Court in the case of N. Balakrishnan vs. M. 5. Krishnamurthy (1998) 70 SCC 123 has held that as long as the conduct of the applicant does not, on the whole, warrant to castigate him as an irresponsible litigant, generally, the delay be condoned. It has further held that rules of limitation are not meant to destroy the right of parties but they are meant to see that parties do not resort to dilatory tactics. It has further he…

Shri Ram Prasad Verma Purva Madhyamic Vidhyalay, Mathura vs. ACIT, CPC-TDS, Ghaziabad

In the result, all the appeals are allowed

ITA 3/AGR/2022[2013-14]Status: DisposedITAT Agra22 Mar 2022AY 2013-14

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumar

Section 200ASection 234E

…ounsel. Learned CIT(A) did not condone the delay in filing the appeal and thereby dismissed the appeal of the assessee without considering the merits of the case. We find that Hon’ble Supreme Court in the case of N. Balakrishnan vs. M. 5. Krishnamurthy (1998) 70 SCC 123 has held that as long as the conduct of the applicant does not, on the whole, warrant to castigate him as an irresponsible litigant, generally, the delay be condoned. It has further held that rules of limitation are not meant to destroy the right of parties but they are meant to see that parties do not resort to dilatory tactics. It has further he…

Sh. Rajiv Kumar, Mohali vs. ITO, Ward -1, Sangrur

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

ITA 388/CHANDI/2021[2019-20]Status: DisposedITAT Chandigarh27 Jan 2022AY 2019-20
For Appellant: Shri Manoj Kumar, CAFor Respondent: Dr. Ranjeet Kaur, Sr. DR
Section 139(1)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “एस.एम.सी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCHES, “SMC” CHANDIGARH (VIRTUAL COURT) "ी एन.के.सैनी, उपा"य" BEFORE: SHRI. N.K.SAINI, VICE PRESIDENT आयकर अपील सं./ ITA No. 388 /Chd/ 2021 "नधा"रण वष" / Assessment Year : 2019-20 Shri Rajiv Kumar The ITO बनाम S/o Sh. Madan Lal, B-203, Vrindavan Ward-1 Garden, Pir Machhala, Mohali, Sangrur-Punjab Punjab- 140603 "थायी लेखा सं./PAN NO: AGWPK3939Q अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Manoj Kumar, CA राज"व क" ओर से/ Revenue by : Dr. Ranjeet Kaur, Sr. DR सुनवाई क" तार"ख/Date of…

Kumar Builders, Pune vs. Deputy Commissioner of Income-Tax, Circle - 7, Pune

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

ITA 1322/PUN/2018[2013-14]Status: DisposedITAT Pune13 Jan 2022AY 2013-14
For Appellant: Shri Nikhil Pathak
Section 143(3)Section 36(1)(iii)Section 5Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE – VIRTUAL COURT BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1322/PUN/2018 िनधा"रण वष" / Assessment Year: 2013-14 Kumar Builders, Vs. DCIT, Circle-7, 10th Floor, Kumar Business Pune. Centre (KBC), Opp. Pune Central, Bund Garden Road, Pune- 411001. PAN : AACFK1478L Appellant Respondent Assessee by : Shri Nikhil Pathak Revenue by Shri Kalika Singh : Date of hearing : 13.01.2022 Date of pronouncement : 13.01.2022 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the asse…

Interio Planet, Kota vs. CPC Income Tax Or ITO, Kota

In the result, appeal of the assessee is allowed for statistical

ITA 86/JPR/2021[2018-19]Status: DisposedITAT Jaipur25 Nov 2021AY 2018-19

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 86/Jp/2021 Assessment Year: 2018-19 Cuke Interio Planet, Cpc, Income Tax Or Ito, 12, Arihant Plaza, Near Post Office, Vs. Kota. Dadabari, Kota-324009 (Raj). Pan No.: Aaffi 8208 K Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Shravan Kr. Gupta (Adv.) Jktlo Dh Vksj Ls@ Revenue By : Smt. Monisha Choudhary (Jcit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 15/11/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 25/11/2021 Vkns'K@ Order

For Appellant: Shri Shravan Kr. Gupta (Adv.)For Respondent: Smt. Monisha Choudhary (JCIT)
Section 143(1)Section 234Section 40

…mportance. 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 Another 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 6 ITA 86/JP/2021_ Interio Planet Vs CPC/ITO CIT, 172 ITR 331(MP), Concord India Insurance Co. Ltd v/s Smt. Nir…

M/S. Oriental Bank of Commerce, Huru vs. ITO, TDS-3, Jaipur

In the result, this appeal of the assessee is allowed for statistical purposes only

ITA 250/JPR/2020[2016-17]Status: DisposedITAT Jaipur06 Oct 2021AY 2016-17

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 247 To 250/Jp/2020 Fu/Kzkj.K O"Kz@Assessment Years :2013-14 To 2016-17 M/S Oriental Bank Of Cuke I.T.O., Vs. Commerce, Tds-3, Post Box No. 56, Sardarsahar, Jaipur. Churu. Tan No. Jpro01610A Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Shravan Kumar Gupta (Adv) Jktlo Dh Vksj Ls@ Revenue By : Shri A.S. Nehra (Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 14/09/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 06/10/2021 Vkns'K@ Order Per: Bench All These Appeals Have Been Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A)-3, Jaipur All Dated 08/01/2019 For The A.Ys. 2013-14 To 2016-17 Respectively.

For Appellant: Shri Shravan Kumar Gupta (Adv)For Respondent: Shri A.S. Nehra (Addl.CIT)
Section 201Section 201(1)

…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…

M/S. Oriental Bank of Commerce, Huru vs. ITO, TDS-3, Jaipur

In the result, this appeal of the assessee is allowed for statistical purposes only

ITA 249/JPR/2020[2015-16]Status: DisposedITAT Jaipur06 Oct 2021AY 2015-16

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 247 To 250/Jp/2020 Fu/Kzkj.K O"Kz@Assessment Years :2013-14 To 2016-17 M/S Oriental Bank Of Cuke I.T.O., Vs. Commerce, Tds-3, Post Box No. 56, Sardarsahar, Jaipur. Churu. Tan No. Jpro01610A Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Shravan Kumar Gupta (Adv) Jktlo Dh Vksj Ls@ Revenue By : Shri A.S. Nehra (Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 14/09/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 06/10/2021 Vkns'K@ Order Per: Bench All These Appeals Have Been Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A)-3, Jaipur All Dated 08/01/2019 For The A.Ys. 2013-14 To 2016-17 Respectively.

For Appellant: Shri Shravan Kumar Gupta (Adv)For Respondent: Shri A.S. Nehra (Addl.CIT)
Section 201Section 201(1)

…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…

M/S. Oriental Bank of Commerce, Huru vs. ITO, TDS-3, Jaipur

In the result, this appeal of the assessee is allowed for statistical purposes only

ITA 248/JPR/2020[2014-15]Status: DisposedITAT Jaipur06 Oct 2021AY 2014-15

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 247 To 250/Jp/2020 Fu/Kzkj.K O"Kz@Assessment Years :2013-14 To 2016-17 M/S Oriental Bank Of Cuke I.T.O., Vs. Commerce, Tds-3, Post Box No. 56, Sardarsahar, Jaipur. Churu. Tan No. Jpro01610A Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Shravan Kumar Gupta (Adv) Jktlo Dh Vksj Ls@ Revenue By : Shri A.S. Nehra (Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 14/09/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 06/10/2021 Vkns'K@ Order Per: Bench All These Appeals Have Been Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A)-3, Jaipur All Dated 08/01/2019 For The A.Ys. 2013-14 To 2016-17 Respectively.

For Appellant: Shri Shravan Kumar Gupta (Adv)For Respondent: Shri A.S. Nehra (Addl.CIT)
Section 201Section 201(1)

…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…