Balwant Singh (Dead) v. Jagdish Singh

8 SCC 685Supreme Court of India2010#2499 most cited

What is Balwant Singh (Dead) v. Jagdish Singh authority for?

Condonation of delay requires 'sufficient cause' supported by credible evidence, demonstrating reasonable conduct and due diligence, and an absence of negligence or deliberate inaction. Courts must exercise judicial discretion, distinguishing between explained delay and inordinate unexplained delay, while considering the applicant's bona fides and care.

47

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2026.

Also referred to as

Balwant Singh v. Jagdish Singh · condonation of delay · sufficient cause · section 249 · section 249(3) · section 253(5) · judicial discretion · due diligence · delay in filing appeal · limitation act principles

Sections most often in play

Section 142(1)Section 144Section 147Section 148Section 249(3)Section 1961Section 69ASection 143(1)

Issues it is cited on

section 248section 249(3)section 270aasection 3(1)section 249(2)legal representativesection 253(5)section 249delay in filing appealdisallowance under section 40(a)(ia)section 245section 194j

Judgments citing Balwant Singh (Dead) v. Jagdish Singh

MVR PROJECTS PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-16(2), HYDERABAD

In the result, both the appeals of the assessee are dismissed in limine

ITA 1254/HYD/2025[2014-15]Status: HeardITAT Hyderabad04 Mar 2026AY 2014-15

Bench: The Tribunal. The Assessee Filed Petitions For Condonation Of Delay Along With Affidavits Explaining The Reasons Contending, Inter Alia, That The Appeal Could Not Be Filed Within The Period Of Limitation Due To Miscommunication & Misguidance With The Appointed Learned Counsel Regarding The Case Proceedings To The Assessee. Further, The Appellant, Relied Entirely On The Learned Counsel & The Company'S Internal Accounting Staff For Updates & Developments, Was Under The Bona Fide Impression That The Proceedings Were Being Diligently Pursued & Attended. In Addition To That, The Part Time Accountant, Mr. Pedditi Gopal Reddy Who Was Managing The Accounts Of The Appellant'S Company & Dealt With Appointed Counsel Unfortunately Fell Gravely Ill During The Covid-19 Pandemic Period & Passed Away Which Led To A Breakdown In The Flow Of Communication Between The Assessee & Their Legal Representative. The Assessee Only

For Appellant: Srinavya Adabala, AdvocateFor Respondent: Sri Siva Prasad SV, Sr. AR
Section 253(3)

…o exercise due diligence etc., and accordingly dismissed the SLP of the appellants in the aforesaid case”. Further, the Hon’ble Supreme Court yet in an another case Balwant Singh (Dead) vs., Jagdish Singh & Ors. in Civil Appeal No.1166/2006 reported in [2010] 8 SCC 685 in para-16 very clearly held as under : “16. Above are the principles which should control the exercise of judicial discretion vested in the Court under these provisions. The explained delay should be clearly understood in contradistinction to inordinate unexplained delay. Delay is just one of the ingredients which has to be considered by the Cour…

MVR PROJECTS PRIVATE LIMITED,HYDERABAD vs. ITO., WARD-16(4), HYDERABAD

In the result, both the appeals of the assessee are dismissed in limine

ITA 1253/HYD/2025[2012-13]Status: HeardITAT Hyderabad04 Mar 2026AY 2012-13

Bench: The Tribunal. The Assessee Filed Petitions For Condonation Of Delay Along With Affidavits Explaining The Reasons Contending, Inter Alia, That The Appeal Could Not Be Filed Within The Period Of Limitation Due To Miscommunication & Misguidance With The Appointed Learned Counsel Regarding The Case Proceedings To The Assessee. Further, The Appellant, Relied Entirely On The Learned Counsel & The Company'S Internal Accounting Staff For Updates & Developments, Was Under The Bona Fide Impression That The Proceedings Were Being Diligently Pursued & Attended. In Addition To That, The Part Time Accountant, Mr. Pedditi Gopal Reddy Who Was Managing The Accounts Of The Appellant'S Company & Dealt With Appointed Counsel Unfortunately Fell Gravely Ill During The Covid-19 Pandemic Period & Passed Away Which Led To A Breakdown In The Flow Of Communication Between The Assessee & Their Legal Representative. The Assessee Only

For Appellant: Srinavya Adabala, AdvocateFor Respondent: Sri Siva Prasad SV, Sr. AR
Section 253(3)

…o exercise due diligence etc., and accordingly dismissed the SLP of the appellants in the aforesaid case”. Further, the Hon’ble Supreme Court yet in an another case Balwant Singh (Dead) vs., Jagdish Singh & Ors. in Civil Appeal No.1166/2006 reported in [2010] 8 SCC 685 in para-16 very clearly held as under : “16. Above are the principles which should control the exercise of judicial discretion vested in the Court under these provisions. The explained delay should be clearly understood in contradistinction to inordinate unexplained delay. Delay is just one of the ingredients which has to be considered by the Cour…

PARANJYOTHI THOTA,HYDERABAD vs. ACIT, CIRCLE-5(1), HYDERABAD

In the result, appeal filed by the assessee in ITA

ITA 2079/HYD/2025[2012-13]Status: DisposedITAT Hyderabad25 Feb 2026AY 2012-13

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha G.आ.अपी.सं /Ita Nos. 2050 & 2079/Hyd/2025 (निर्धारण वर्ा/Assessment Year: 2012-13) Smt. Paran Jyothi Thota Vs. Asstt. Cit Hyderabad Circle 5(1) Pan:Ajqpt7772F Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Advocate C. Anurag रधजस् व द्वधरध/Revenue By: Dr. Sachin Kumar, Sr. Dr सुिवधई की तधरीख/Date Of Hearing: 12/02/2026 घोर्णध की तधरीख/Pronouncement: 25/02/2026 आदेश/Order Per Manjunatha, G. A.M. These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, Dated 09/09/2025 & 25/09/2025, For The Assessment Year 2012-13. Page 1 Of 33

For Appellant: Advocate C. AnuragFor Respondent: Dr. Sachin Kumar, Sr. DR
Section 142(1)Section 144Section 147Section 148Section 271(1)(c)Section 50C

…t, was dismissed by the Hon'ble Apex Court, but cost of Rs. 25,000/- was also imposed on the appellant Neeraj Jhanji v. CC&CE [Special Leave Appeal (Civil) No. 3648 of 2012, dated 26-7-2013]. 2.3 c. In the case of Balwant Singh (Dead.) v. Jagdish Singh [2010] 8 SCC 685, issue before the Hon'ble Apex court was condonation of delay of 778 days in bringing the legal heirs of the appellant on record. In that the applicants contended that they were not aware of the pendency of the appeal earlier and that they had come to know of it only in the month of March, 2010, where after, the application was filed on April 15, 2…

PARANJYOTHI THOTA,HYDERABAD vs. ACIT, CIRCLE-5(1), HYDERABAD

In the result, appeal filed by the assessee in ITA

ITA 2050/HYD/2025[2012-13]Status: DisposedITAT Hyderabad25 Feb 2026AY 2012-13

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha G.आ.अपी.सं /Ita Nos. 2050 & 2079/Hyd/2025 (निर्धारण वर्ा/Assessment Year: 2012-13) Smt. Paran Jyothi Thota Vs. Asstt. Cit Hyderabad Circle 5(1) Pan:Ajqpt7772F Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Advocate C. Anurag रधजस् व द्वधरध/Revenue By: Dr. Sachin Kumar, Sr. Dr सुिवधई की तधरीख/Date Of Hearing: 12/02/2026 घोर्णध की तधरीख/Pronouncement: 25/02/2026 आदेश/Order Per Manjunatha, G. A.M. These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, Dated 09/09/2025 & 25/09/2025, For The Assessment Year 2012-13. Page 1 Of 33

For Appellant: Advocate C. AnuragFor Respondent: Dr. Sachin Kumar, Sr. DR
Section 142(1)Section 144Section 147Section 148Section 271(1)(c)Section 50C

…t, was dismissed by the Hon'ble Apex Court, but cost of Rs. 25,000/- was also imposed on the appellant Neeraj Jhanji v. CC&CE [Special Leave Appeal (Civil) No. 3648 of 2012, dated 26-7-2013]. 2.3 c. In the case of Balwant Singh (Dead.) v. Jagdish Singh [2010] 8 SCC 685, issue before the Hon'ble Apex court was condonation of delay of 778 days in bringing the legal heirs of the appellant on record. In that the applicants contended that they were not aware of the pendency of the appeal earlier and that they had come to know of it only in the month of March, 2010, where after, the application was filed on April 15, 2…

NAUSHAD ALI ABDUL HAQ SHAIK,MUMBAI vs. INCOME TAX OFFICER 42(2)(4), MUMBAI

ITA 7339/MUM/2025[2015-16]Status: DisposedITAT Mumbai23 Feb 2026AY 2015-16

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Mr. Akshay JainFor Respondent: Mr. Swapnil Choudhari, Sr. DR
Section 245

…d) the appellant." (Emphasis supplied) The aforesaid view was reiterated in the case of Balwant Singh The aforesaid view was reiterated in the case of Balwant Singh The aforesaid view was reiterated in the case of Balwant Singh (Dead) v. Jagdish Singh, (2010) 8 SCC 685, where in the Court held (Dead) v. Jagdish Singh, (2010) 8 SCC 685, where in the Court held (Dead) v. Jagdish Singh, (2010) 8 SCC 685, where in the Court held that: "25. We may state that even if t "25. We may state that even if the term "sufficient cause" has to he term "sufficient cause" has to receive liberal construction, it must squarely fall…

NAUSHAD ALI ABDUL HAQ SHAIKH,MUMBAI vs. INCOME TAX OFFICER 42(2)(4), MUMBAI

ITA 7338/MUM/2025[2015-16]Status: DisposedITAT Mumbai23 Feb 2026AY 2015-16

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Mr. Akshay JainFor Respondent: Mr. Swapnil Choudhari, Sr. DR
Section 245

…d) the appellant." (Emphasis supplied) The aforesaid view was reiterated in the case of Balwant Singh The aforesaid view was reiterated in the case of Balwant Singh The aforesaid view was reiterated in the case of Balwant Singh (Dead) v. Jagdish Singh, (2010) 8 SCC 685, where in the Court held (Dead) v. Jagdish Singh, (2010) 8 SCC 685, where in the Court held (Dead) v. Jagdish Singh, (2010) 8 SCC 685, where in the Court held that: "25. We may state that even if t "25. We may state that even if the term "sufficient cause" has to he term "sufficient cause" has to receive liberal construction, it must squarely fall…

KUMUD BAJAJ,HYDERABAD vs. ITO, WARD-1, KHAMMAM

In the result, appeal filed by the assessee is dismissed

ITA 782/HYD/2025[2016-17]Status: DisposedITAT Hyderabad06 Feb 2026AY 2016-17

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.782/Hyd/2025 ("नधा"रण वष"/Assessment Year: 2016-17) Kumud Bajaj, Vs. Income Tax Officer, Hyderabad. Ward-1, Pan: Acepb3914A Khammam. (Appellant) (Respondent) "नधा"रती "वारा/Assessee By: Smt. S. Sandhya, Advocate राज" व "वारा/Revenue By: Shri K. Vamsi Krishna, Sr. Ar

For Appellant: Smt. S. Sandhya, AdvocateFor Respondent: Shri K. Vamsi Krishna, Sr. AR
Section 142(1)Section 147Section 148Section 69A

…when the delay is not on account of any dilatory tactics, want of bona fides, deliberate inaction or negligence on the part of the appellant." (Emphasis supplied) . The aforesaid view was reiterated in the case of Balwant Singh (Dead) v. Jagdish Singh, (2010) 8 SCC 685, where in the Court held that: “25. We may state that even if the term “sufficient cause" has to receive liberal construction, it must squarely fall within the concept of reasonable time and proper conduct of the party concerned. The purpose of introducing liberal construction normally is to introduce the concept of “reasonableness as it is underst…

BABUGARI KAREEM BASHA,KURNOOL vs. INCOME TAX OFFICER, WARD-1, NANDYAL

In the result, appeals of the Assessee are dismissed mutatis mutandis for both the A

ITA 1449/HYD/2025[2017-18]Status: DisposedITAT Hyderabad28 Jan 2026AY 2017-18

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

Section 147Section 249(3)Section 69A

…ercise due diligence etc., and accordingly dismissed the SLP of the appellants in the aforesaid case”. 8. Further, the Hon’ble Supreme Court yet in an another case Balwant Singh (Dead) vs., Jagdish Singh & Ors. in Civil Appeal No.1166/2006 reported in [2010] 8 SCC 685 in para- 16 very clearly held as under : “16. Above are the principles which should control the exercise of judicial discretion vested in the Court under these provisions. The explained delay should be clearly understood in contradistinction to inordinate unexplained delay. Delay is just one of the ingredients which has to be considered by the Cou…

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

…d the SLP of the appellants in the aforesaid case”. 8. Further, the Hon’ble Supreme Court yet in an another case Balwant Singh (Dead) vs., Jagdish Singh & Ors. in Civil Appeal 11 Mahati Engineering Industries Private Limited No.1166/2006 reported in [2010] 8 SCC 685 in para-16 very clearly held as under : “16. Above are the principles which should control the exercise of judicial discretion vested in the Court under these provisions. The explained delay should be clearly understood in contradistinction to inordinate unexplained delay. Delay is just one of the ingredients which has to be considered by the Cour…

VASAVI CLUB,HYDERABAD vs. INCOME TAX OFFICER, WARD-11(1), HYDERABAD

In the result, the appeal of the assessee is dismissed

ITA 994/HYD/2025[2018-19]Status: DisposedITAT Hyderabad19 Dec 2025AY 2018-19

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 115TSection 142(1)Section 143(1)Section 143(2)Section 144Section 249(2)Section 249(3)

…ercise due diligence etc., and accordingly dismissed the SLP of the appellants in the aforesaid case. 10. Further, the Hon’ble Supreme Court yet in an another case Balwant Singh (Dead) vs., Jagdish Singh & Ors. in Civil Appeal No.1166/2006 reported in [2010] 8 SCC 685 in para-16 very clearly held as under : “16. Above are the principles which should control the exercise of judicial discretion vested in the Court under these provisions. The explained delay should be clearly understood in contradistinction to inordinate unexplained delay. Delay is just one of the ingredients which has to be considered by the Cour…

MALIREDDI SRINATH,HYDERABAD vs. ITO, WARD-2(1), HDYERABAD, HYDERABAD

In the result, the appeal of the assessee is dismissed

ITA 1721/HYD/2025[2015-16]Status: DisposedITAT Hyderabad19 Dec 2025AY 2015-16

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 142(1)Section 144Section 144BSection 147Section 148Section 249(2)Section 249(3)Section 69A

…xercise due diligence etc., and accordingly dismissed the SLP of the appellants in the aforesaid case. 9. Further, the Hon’ble Supreme Court yet in an another case Balwant Singh (Dead) vs., Jagdish Singh & Ors. in Civil Appeal No.1166/2006 reported in [2010] 8 SCC 685 in para-16 very clearly held as under : “16. Above are the principles which should control the exercise of judicial discretion vested in the Court under these provisions. The explained delay should be clearly understood in contradistinction to inordinate unexplained delay. Delay is just one of the ingredients which has to be considered by the Cour…

BHUPAL INFRASTRUCTURE PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE -1(2), HYDERABAD

In the result, the appeal of the assessee for A

ITA 282/HYD/2025[2019-20]Status: DisposedITAT Hyderabad26 Nov 2025AY 2019-20

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

…, the applicant must come with clean hands and show due diligence. He placed reliance on the decisions of the Hon’ble Supreme Court in the cases of Jahangir Byramji Jeejeebhoy Vs. Union of India [(2024) INSC 262], Balwant Singh v. Jagdish Singh & Ors. [(2010) 8 SCC 685], Jharkhand Urja Utpadan Nigam Ltd. v. BHEL [(2025) INSC 533], and Pathapati Subba Reddy v. Special Deputy Collector [(2024) INSC 286] to contend that, condonation of delay requires sufficient cause supported by credible evidence and cannot be granted on vague assertions. 5. The learned Sr.A.R. for the Revenue further referring to the affidavit fi…

BHUPAL INFRASTRUCTURE PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the appeal of the assessee for A

ITA 281/HYD/2025[2018-19]Status: DisposedITAT Hyderabad26 Nov 2025AY 2018-19

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

…, the applicant must come with clean hands and show due diligence. He placed reliance on the decisions of the Hon’ble Supreme Court in the cases of Jahangir Byramji Jeejeebhoy Vs. Union of India [(2024) INSC 262], Balwant Singh v. Jagdish Singh & Ors. [(2010) 8 SCC 685], Jharkhand Urja Utpadan Nigam Ltd. v. BHEL [(2025) INSC 533], and Pathapati Subba Reddy v. Special Deputy Collector [(2024) INSC 286] to contend that, condonation of delay requires sufficient cause supported by credible evidence and cannot be granted on vague assertions. 5. The learned Sr.A.R. for the Revenue further referring to the affidavit fi…

BHUPAL INFRASTRUCTURE PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the appeal of the assessee for A

ITA 280/HYD/2025[2017-18]Status: DisposedITAT Hyderabad26 Nov 2025AY 2017-18

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON'BLE (Accountant Member)

…, the applicant must come with clean hands and show due diligence. He placed reliance on the decisions of the Hon’ble Supreme Court in the cases of Jahangir Byramji Jeejeebhoy Vs. Union of India [(2024) INSC 262], Balwant Singh v. Jagdish Singh & Ors. [(2010) 8 SCC 685], Jharkhand Urja Utpadan Nigam Ltd. v. BHEL [(2025) INSC 533], and Pathapati Subba Reddy v. Special Deputy Collector [(2024) INSC 286] to contend that, condonation of delay requires sufficient cause supported by credible evidence and cannot be granted on vague assertions. 5. The learned Sr.A.R. for the Revenue further referring to the affidavit fi…

BAKER ABDULAZIZ NORAT,PANOLI, BHARUCH, GUJARAT vs. INCOME TAX OFFICE, WARD 1(1), BHARUCH, BHARUCH, GUJARAT

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

ITA 1232/SRT/2024[2018-19]Status: DisposedITAT Surat21 Nov 2025AY 2018-19

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1232/Srt/2024 Assessment Year: (2018-19) (Hybrid Hearing) Baker Abdulaziz Norat, Vs. Ito, 107, Panoli Travels, Station Road, Ward – 1(1), Panoli, Bharuch – 394115 Bharuch "थायीलेखासं./जीआइआरसं./Pan/Gir No: Akepn7411Q (Appellant) (Respondent) Appellant By Ms Vidhi Pandya, Ca Respondent By Shri Abhishek Gautam, Sr. Dr Date Of Hearing 24/09/2025 Date Of Pronouncement 21/11/2025

Section 143(3)Section 250Section 270ASection 68

…tive delay was reduced to 234 days. He relied upon following decisions of Hon’ble Supreme Court in cases of (i) Perumon Bhagvathy Devaswom, Perinadu Village vs. Bhargavi Amma (Dead) by LRs, (2008) 8 SCC 321, (ii) Balwant Singh (Dead) vs. Jagdish Singh, (2010) 8 SCC 685, (iii) Shiv Dass vs. UOI & Ors., AIR 2007 SC 1330, (iv) Ajay Dabra vs. Pyare Ram & Ors., SLP(C) No.12793 of 2019, (v) Mahant Bikram Dass Chela vs. Financial Commisioner & Ors., (vi) Basawaraj and Anrs vs. Special Land Acquisition ITA No.1232/SRT/2024/AY 2018-19 Baker Abdulaziz Norat Officer (SC). He held that the appellant had no ‘sufficient cau…

SRI TIRUMALA ESTATES AND FARMLANDS,VISAKHAPATNAM vs. ACIT, CENTRAL CIRCLE-1, VISAKHAPATNAM

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

ITA 552/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam14 Nov 2025AY 2017-18

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

Section 133ASection 142(1)Section 144Section 147Section 148Section 270ASection 40

…rcise due diligence etc., and accordingly dismissed the SLP of the appellants in the aforesaid case”. 11. Further, the Hon’ble Supreme Court yet in an another case Balwant Singh (Dead) vs., Jagdish Singh & Ors. in Civil Appeal No.1166/2006 reported in [2010] 8 SCC 685 in para-16 very clearly held as under : “16. Above are the principles which should control the exercise of judicial discretion vested in the Court under these provisions. The explained delay should be clearly understood in contradistinction to inordinate unexplained delay. Delay is just one of the ingredients which has to be considered by the Cour…

SRI TIRUMALA ESTATES AND FARMLANDS,VISAKHAPATNAM vs. ACIT, CENTRAL CIRCLE-1, VISAKHAPATNAM

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

ITA 551/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam14 Nov 2025AY 2017-18

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

Section 133ASection 142(1)Section 144Section 147Section 148Section 270ASection 40

…rcise due diligence etc., and accordingly dismissed the SLP of the appellants in the aforesaid case”. 11. Further, the Hon’ble Supreme Court yet in an another case Balwant Singh (Dead) vs., Jagdish Singh & Ors. in Civil Appeal No.1166/2006 reported in [2010] 8 SCC 685 in para-16 very clearly held as under : “16. Above are the principles which should control the exercise of judicial discretion vested in the Court under these provisions. The explained delay should be clearly understood in contradistinction to inordinate unexplained delay. Delay is just one of the ingredients which has to be considered by the Cour…

LAXMAN SINGH SOLANKI (FIRM),PALI vs. ITO, , PALI

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

ITA 795/JODH/2024[2014-15]Status: DisposedITAT Jodhpur30 Oct 2025AY 2014-15

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Amit Kothari, C.AFor Respondent: Shri Arvind Kumar Gehlot, Addl. CIT DR
Section 143(3)Section 147Section 194ASection 194C

…e accepted as “sufficient cause”. He further submitted that condonation of delay is a matter of judicial discretion and can be allowed only upon proof of diligence and absence of negligence. Reliance was placed on: Balwant Singh (Dead) v. Jagdish Singh (2010) 8 SCC 685, and  University of Delhi v. Union of India (Civil Appeal No. 9488 of 2019, SC,  dated 17.12.2019).* 7.2 Accordingly, he urged that the order of the Ld. CIT(A) be sustained. 8. We have heard the rival submissions, perused the material available on record, and considered the judicial precedents cited. The short question before us is whether the…

ISHAN ARORA,JAIPUR vs. INCOME TAX OFFICER, JAIPUR

In the result, the appeal of the assessee is partly allowed

ITA 669/JPR/2025[2008-09]Status: DisposedITAT Jaipur28 Oct 2025AY 2008-09

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Yogesh Sharma, AdvFor Respondent: Shri Gautam Singh Choudhary, Addl. CIT a
Section 139Section 142(1)Section 144Section 148Section 154Section 234ASection 250Section 44ASection 69C

…e, limitation prevents disturbance or deprivation of what may have been acquired in equity and justice by long enjoyment or what may have been lost by a party's own inaction, negligence or laches." 1. In Balwant Singh (dead) v. Jagdish Singh and others (2010) 8 SCC 685, the Hon'ble Supreme Court held and observed as under (emphasis supplied): “25. We may state that even if the term "sufficient cause" has to receive liberal construction, it must squarely fall within the concept of reasonable time and proper conduct of the party concerned. The purpose of introducing liberal construction normally is to introduce the…

NATIONAL WELFARE FOUNDATION ,MUMBAI vs. ITO EXEMPTION WARD 2(1), MUMBAI

In the result, Assessee’s appeal is allowed for statistical purposes

ITA 3271/MUM/2025[2011-12]Status: DisposedITAT Mumbai29 Sept 2025AY 2011-12

Bench: Shri Narender Kumar Choudhry & Shri Omkareshwar Chidaraassessment Year: 2011-12

For Appellant: Shri Prakash Jhunjunwala, Ld. C.AFor Respondent: Shri Letaqat Ali Aafaqui, Ld. Sr. A.R
Section 143(1)Section 249(2)Section 249(3)Section 250Section 3Section 5

…he delay is not on account of any dilatory tactics, want of bona fides, deliberate inaction or negligence on the part of the appellant." (emphasis supplied)". 5.9 The aforesaid view was reiterated in the case of Balwant Singh (Dead). v. Jagdish Singh, (2010) 8 SCC 685, where in the Court held that: "25. We may state that even if the term "sufficient cause" has to receive liberal construction, it must squarely fall within the concept of reasonable time and proper conduct of the party concerned. The purpose of introducing liberal construction normally is to introduce the concept of "reasonableness" as it is under…

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