Balwant Singh (Dead) v. Jagdish Singh

8 SCC 685Supreme Court of India2010#2462 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 366,005 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

Shree Shantanu Vidhyapeeth Society, Indore, M.P vs. The Income Tax Officer, NFAC, Delhi

Appeal is allowed for statistical purpose

ITA 640/IND/2024[2018-19]Status: DisposedITAT Indore24 Sept 2025AY 2018-19

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi**

Section 10Section 11Section 12ASection 12A(2)Section 139Section 142(1)Section 143(3)

…etely distinguishable. | [6] - i) Union of India vs. Jahangir Byramji Jeejeebhoy [2024 SCC Online SC 427 (SC)] - ii) Lanka Venkateshwarlu (D) vs. State of A.P. [2011 4 SCC 363(SC)] - iii) Balwant Singh vs. Jagdish Singh [2010 8 SCC 685 (SC)] - iv) Pathapati Subba Reddy vs. Special Deputy Collector [2024 SCC Online SC 513 (SC)] - v) Basawaraj & Anr vs. Special Land Acquisition Officer [2013 14 SCC 81 (SC) - vi) Lala Mata Din vs. A. Narayan [AIR 1996 SC 1623 (SC)] Copies of all the judgments have already been submitted with our case law compilation submitted on 30-07-2025. Further…

Rain Cements, Hyderabad vs. DCIT., Circle-3(1), Hyderabad

In the result, appeal of the Assessee is dismissed

ITA 540/HYD/2025[2015-16]Status: DisposedITAT Hyderabad12 Sept 2025AY 2015-16

Bench: Shri Manjunatha G & Shri Ravish Sood

For Appellant: Sri Deepak Chopra, AdvocateFor Respondent: Sri Madan Mohan Meena, Sr. AR
Section 115Section 115JSection 143(1)Section 234CSection 246A

…rcise due diligence etc., and accordingly dismissed the SLP of the appellants in the aforesaid case”. 12. 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…

Dinesh Daga, Hyderabad vs. ITO, Ward-5(1), Hyderabad

In the result, appeal of the assessee is dismissed in limine

ITA 472/HYD/2024[2012-13]Status: DisposedITAT Hyderabad22 Aug 2025AY 2012-13

Bench: Shri Manjunatha G & Shri Ravish Sood

For Appellant: Sri S. Rama Rao, AdvocateFor Respondent: Sri Posu Babu Alli, Sr. AR
Section 143(3)Section 148Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH: HYDERABAD BEFORE SHRI MANJUNATHA G, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER ITA.No.472/Hyd./2024 Assessment Year 2012-2013 Sri Dinesh Daga, The Income Tax Officer, Hyderabad – 500 012. Ward-5(1), vs. PAN AFIPD9465R I.T. Towers, Telangana. Hyderabad. (Appellant) (Respondent) For Assessee : Sri S. Rama Rao, Advocate For Revenue : Sri Posu Babu Alli, Sr. AR Date of Hearing : 20.08.2025 Date of Pronouncement : 22.08.2025 ORDER PER MANJUNATHA, G. This appeal has been filed by the assessee against the order of the learned Commissioner of Income…

Lalita Devi Sharma, Jaipur vs. ITO, Ward-7(1), Jaipur

In the result, the appeal of the assessee is allowed

ITA 1410/JPR/2024[2020-21]Status: DisposedITAT Jaipur28 Apr 2025AY 2020-21

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA No. 1410/JP/2024 निर्धारण वर्ष / Assessment Year : 2020-21 Lalita Devi Sharma Murlidhar Sharma Dhani Vs. Harsaura, Baskhoh, Jaipur Baskho, Jaipur अपीलार्थी / Appellant बनाम स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: HCPPS 0547 Q प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Sh. Rajendra Sisodia, CA राजस्व की ओर से / Revenue by : Mrs. Swapnil Parihar, JCIT-DR सुनवाई की तारीख / Date of Hear

For Appellant: Sh. Rajendra Sisodia, CAFor Respondent: Mrs. Swapnil Parihar, JCIT-DR
Section 142(1)Section 143(2)Section 143(3)

…d control and had approached the court without any unnecessary delay. The test is whether or not a cause is sufficient to see whether it could have been avoided by the party by the exercise of due care and attention. (See Balwant Singh v. Jagdish Singh (2010) 8 SCC 685.) The expression "sufficient cause" necessarily implies an element of sincerity, bona fide and reasonableness. (See Sankaran Pillai v. V.P. Venuguduswami (1999) 6 SCC 396.) The Supreme Court in the matter of Basawaraj v. Land Acquisition Officer (2013) 14 SCC 81 held that sufficient cause means a cause for which a party could not be blamed for his…

Dipika Aqua Farm, Olpad vs. Addl JCIT (A)-11, Mumbai

In the result, the appeal of the assessee is dismissed

ITA 948/SRT/2024[2013-14]Status: DisposedITAT Surat03 Apr 2025AY 2013-14

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri Bhavesh Saraiya, A.RFor Respondent: Shri Mukesh Jain, Sr. DR
Section 143(1)Section 5

…uestion as a matter of right. Proof of sufficient cause is a condition precedent in the exercise of the discretionary jurisdiction.” Dipika Aqua Farm vs. ADDL/JCIT(A) Asst. Year –2013-14 - 3– 5.3.2 In the case of Balwant Singh (Dead). Vs. Jagdish Sing, (2010) 8 SCC 685, the Hon'ble Courts held as under: “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.” 5.3.3 In the case of Ornate Traders Private Limited Vs. the Income Tax Officer, Mumbai (Bombay HC), the Hon'ble Courts…

Singodwala Warehousing and Logistics Private Limited, Jaipur vs. ITO WD 6(4), Jaipur

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

ITA 1093/JPR/2024[2021-22]Status: DisposedITAT Jaipur17 Jan 2025AY 2021-22

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Anoop Bhatia, C.AFor Respondent: Shri Gautam Singh Choudhary, JCIT-VH
Section 143(1)Section 246ASection 5

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh xxu xks;y] ys[kk lnL;] ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM vk;dj vihy la-@ITA No.1093/JPR/2024 fu/kZkj.k o"kZ@Assessment Year : 2021-22 cuke Singodwala Warehousing and Logistics The ITO, Private Limited Vs. Ward-6(4), Jaipur. 9/16, vidhyadhar Nagar, Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAXCS3662C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Anoop Bhatia, C.A. jktLo dh vksjls@Revenue by : Shri…

Vil Limited, Lucknow vs. Dy. Commisioner of Income Tax-6, Lucknow.

In the result, these three appeals are dismissed

ITA 91/LKW/2023[2016-17]Status: DisposedITAT Lucknow12 Sept 2024AY 2016-17

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

…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)". 6.6 The aforesaid view was reiterated in the case of Balwant Singh (Dead) v. Jagdish Singh, (2010) 8 SCC 685, where in the Hon'ble 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…

Vil Limited, Lucknow vs. Dy. Commissioner of Income Tax-6, Lucknow

In the result, these three appeals are dismissed

ITA 90/LKW/2023[2015-16]Status: DisposedITAT Lucknow12 Sept 2024AY 2015-16

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

…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)". 6.6 The aforesaid view was reiterated in the case of Balwant Singh (Dead) v. Jagdish Singh, (2010) 8 SCC 685, where in the Hon'ble 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…

Vil Limited, Lucknow vs. Dy. Commissioner of Income Tax-6, Lucknow

In the result, these three appeals are dismissed

ITA 88/LKW/2023[2010-11]Status: DisposedITAT Lucknow12 Sept 2024AY 2010-11

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

…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)". 6.6 The aforesaid view was reiterated in the case of Balwant Singh (Dead) v. Jagdish Singh, (2010) 8 SCC 685, where in the Hon'ble 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…

Hanuman Singh, Kodesar, Jhunjhunu vs. CIT (Appeals), NFAC

In the result, the appeal of the assessee is dismissed with no order as to costs

ITA 530/JPR/2024[2012-13]Status: DisposedITAT Jaipur19 Jun 2024AY 2012-13

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Mukesh Khandelwal,CAFor Respondent: Mrs. Monisha Choudhary, Addl. CIT-DR
Section 12ASection 143Section 143(3)Section 3

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC’’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 727/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2018-19 cuke Aditya Manav Seva Sansthan The ITO (E) Vs. 71/72, Mahadev Nagar, Nandpuri Ward- 1 22 Godam, Sodala, Jaipur – 302 006 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAAAA 9999D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Mukesh Khandelwal,CA jktLo dh vksj ls@Revenue by: Mrs. Monisha Choudhary, Ad…

Sh. Dal Chand Sharma, Alwar vs. ITO, Ward-1(2), 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 144BSection 147Section 148Section 148ASection 270A

…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 understoo…

ACIT, CC-14, Delhi vs. Lakshya Consultants Pvt. Ltd., New Delhi

In the result, the appeal of the Revenue in ITA No

ITA 181/DEL/2021[2005-06]Status: HeardITAT Delhi22 Jan 2024AY 2005-06

Bench: Shri N.K. Billaiya & Shri Yogesh Kumar U.S

For Appellant: Shri Lalit Mohan, CAFor Respondent: Shri Subhra Jyoti Chakraborty, CIT- DR
Section 153ASection 253Section 5

…phasis is ours) 5.6 The concepts of "liberal approach" and "reasonableness" in the exercise of discretion by the courts in condoning delay were again considered by the Hon'ble Supreme Court in the case of Balwant Singh(dead) vs Jagdish Singh & Others, (2010) 8 SCC 685, holding thus : "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 is normally to introduce the concept of "reasonableness" as it is understood in its g…

Pr. Commissioner of Income Tax (Central)-2 vs. Versatile Polytech Pvt. Ltd

Appeals are dismissed as time barred

ITA/371/2022HC Delhi12 Dec 2023

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

Section 260ASection 5

…is ours) 7.6 The concepts of “liberal approach” and “reasonableness” in the exercise of discretion by the courts in condoning delay were again considered by the Hon'ble Supreme Court in the case of Balwant Singh(dead) vs Jagdish Singh & Others, (2010) 8 SCC 685, holding thus: Digitally Signed By:VAISHALI CHAUHAN Signing Date:12.12.2023 18:37:57 Signature Not Verified ITA 371/2022 & 526/2022 Page 8 of 19 pages “25. We may state that even if the term “sufficient cause” has to receive liberal construction, it must squarely fall within the concept…

The Neerikode Service Co-Op Bank Limited No 1682, Neericode vs. ITO Ward 3, Aluva

In the result, the appeals filed by the assessee are dismissed as not maintainable, and the stay applications dismissed as infructuous

ITA 954/COCH/2022[2017-18]Status: DisposedITAT Cochin31 Oct 2023AY 2017-18

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri K.K. Jose, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 142(1)Section 143(3)

…from, as under: ‘5.6 The concepts of liberal approach and reasonableness in the exercise of discretion by the courts in condoning the delay were again considered by the hon’ble Supreme Court toward in the case of Balwant Singh (Decd.) vs. Jagdish Singh [2010] 8 SCC 685, holding thus: Page 4 ITANo. 954/Coch/ 2022 & SA No. 34/Coch/2023 Neerikode Service Co-operative Bank Ltd. vs. ITO "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…

Shri Murli Fatandas Sawlani, Surat vs. Income Tax Officer, Ward-1(3)(3), Surat

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

ITA 215/SRT/2022[2013-14]Status: DisposedITAT Surat17 May 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.215/Srt/2022 Assessment Year: (2013-14) (Virtual Hearing) Shri Murli Fatandas Sawlani, Vs. The Ito, Ward – 1(3)(3), C/O. Ketan H. Shah, Advocate, Surat. 9Th Floor, Sopphire Ciomplex, C.G. Road, Navrangpura, Ahmedabad – 380009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Adeps9862M (Appellant) (Respondent) Appellant By Shri Ketan Shah, Ar & Shri Aman K. Shah, Ar Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 25/04/2023 17/05/2023 Date Of Pronouncement

Section 143(3)Section 14ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.215/SRT/2022 Assessment Year: (2013-14) (Virtual Hearing) Shri Murli Fatandas Sawlani, Vs. The ITO, Ward – 1(3)(3), C/o. Ketan H. Shah, Advocate, Surat. 9th Floor, Sopphire Ciomplex, C.G. Road, Navrangpura, Ahmedabad – 380009. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ADEPS9862M (Appellant) (Respondent) Appellant by Shri Ketan Shah, AR and Shri Aman K. Shah, AR Respondent by Shri Vinod Kumar, Sr. DR Date of Hearing 25/04/2023 17/05/2023 Date of Pronouncement आदेश / O R D E R PER DR. A. L. SAI…

Brij Bihari Dubey Educational Trust, Gorakhpur vs. The Deputy/Assistant Commissioner of Income Tax, Exemption, Lucknow

In the result, appeal of the assessee is dismissed

ITA 45/VNS/2022[2014-2015]Status: DisposedITAT Varanasi24 Feb 2023AY 2014-2015

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2014-15 Brij Bihari Dubey Educational Trust, Vs. The Deputy Commissioner C-251, Budh Vihar, Taramandal, Of Income Tax-Cpc, Gorakhpur-273001, Uttar Pradesh Bangalore Pan-Aabtb7657D (Appellant) (Respondent) Appellant By: Sh. Subhash Chand, Adv & Sh. Ashutosh Bhardwaj, Adv Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 09.02.2023 Date Of Pronouncement: 24.02.2023 O R D E R

For Appellant: Sh. Subhash Chand, Adv & ShFor Respondent: Sh. A.K. Singh, Sr. DR
Section 11Section 12ASection 143(1)Section 143(1)(a)Section 154

…en 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)". 4.9 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 unders…

M/S Shri Janani Homes Pvt Ltd., Pondicherry vs. DCIT, Cps, TDS, Ghaziabad

The appeal stands dismissed

ITA 629/CHNY/2021[2014-15]Status: DisposedITAT Chennai31 Mar 2022AY 2014-15

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

For Appellant: Shri R. Venkata Raman (CA)-Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. DR
Section 200ASection 201Section 234E

…antial justice, 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." 5.6 The aforesaid view was reiterated in the case of Balwant Singh (Dead) Vs. Jagdish Singh, (2010) (8 SCC 685), where in the Court has held as under:- "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…

M/S. Shir Janani Homes Pvt. Ltd., Pondicherry vs. DCIT-CPC-TDS, Ghaziabad

The appeal stands dismissed

ITA 628/CHNY/2021[2014-15-4TH QTR-24Q]Status: DisposedITAT Chennai31 Mar 2022

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

For Appellant: Shri R. Venkata Raman (CA)-Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. DR
Section 200ASection 201Section 234E

…antial justice, 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." 5.6 The aforesaid view was reiterated in the case of Balwant Singh (Dead) Vs. Jagdish Singh, (2010) (8 SCC 685), where in the Court has held as under:- "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…

M/S Shri Jajani Homes, Coimbatore vs. DCIT-CPC(TDS), Ghaziabad

The appeal stands dismissed

ITA 627/CHNY/2021[2013-14-4TD QTR.)]Status: DisposedITAT Chennai31 Mar 2022

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

For Appellant: Shri R. Venkata Raman (CA)-Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. DR
Section 200ASection 201Section 234E

…antial justice, 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." 5.6 The aforesaid view was reiterated in the case of Balwant Singh (Dead) Vs. Jagdish Singh, (2010) (8 SCC 685), where in the Court has held as under:- "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…

M/S. Shri Janani Homes Pvt. Ltd., Pondicherry vs. DCIT, CPC, TDS, Ghaziabad

The appeal stands dismissed

ITA 626/CHNY/2021[2013-14(III QTR-26Q)]Status: DisposedITAT Chennai31 Mar 2022

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

For Appellant: Shri R. Venkata Raman (CA)-Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. DR
Section 200ASection 201Section 234E

…antial justice, 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." 5.6 The aforesaid view was reiterated in the case of Balwant Singh (Dead) Vs. Jagdish Singh, (2010) (8 SCC 685), where in the Court has held as under:- "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…