Basawaraj v. Land Acquisition Officer

14 SCC 81Supreme Court of India2013#1734 most cited

What is Basawaraj v. Land Acquisition Officer authority for?

Sufficient cause for condoning delay means an adequate and non-blameworthy reason that prevented a party from acting within the prescribed time, requiring an explanation that would satisfy a cautious person. It is not an elastic concept covering long, negligent, or stale claims.

65

judgments rely on this decision, according to BharatTax’s citation analysis of 367,514 Indian tax judgments — from 2015 to 2026.

Also referred to as

Basawaraj v. Land Acquisition Officer · sufficient cause · condonation of delay · delay in filing appeal · section 249(3) · section 253(5) · meaning of sufficient cause · adequate reason · limitation · appellate authority · bona fide mistake

Sections most often in play

Section 250Section 253(5)Section 249(3)Section 147Section 1961Section 144Section 68Section 143(3)

Issues it is cited on

section 256section 202section 66section 253(5)short deduction of tdssection 248section 253(3)bona fide mistakesection 249(3)section 249(2)delay in filing appealsection 249

Judgments citing Basawaraj v. Land Acquisition Officer

Biren Dhirajlal Shah, Gandhinagar vs. CIT(A), Gandhinagar

In the result the appeal filed by the assessee in ITA No

ITA 190/AHD/2024[2008-09]Status: DisposedITAT Ahmedabad03 Apr 2025AY 2008-09

Bench: DR. BRR Kumar, Vice President\nAnd Shri T. R. Senthil Kumar, Judicial Member\nITA No: 194/Ahd/2021 &\nITA No: 190/Ahd/2024\nAssessment Year: 2008-09\nBiren Dhirajlal Shah\nPlot No. 441-1, Sector-22\nNr. Police Chowkey,\nGandhinagar-382021\nPAN: ACSPS5653F\n(Appellant)\nAssessee Represented: Shri Chetan Agarwal, A.R. &\nMs. Krupa Panchal, CA\nRevenue Represented:\nDate of hearing\nDate of pronouncement\nShri Alpesh Parmar, Sr. D.R.\n: 19-03-2025\n: 03-04-2025\nIncome Tax Officer,\nWard-1,\nV

Section 144Section 17Section 271(1)(c)

…in the Court as to what was the "sufficient cause" which means an adequate and enough reason which prevented him to approach the Court within limitation as held by Hon'ble Supreme Court in the following cases: (a) Basawaraj v. Land Acquisition Officer, (2013) 14 SCC 81: "9. Sufficient cause is the cause for which the defendant could not be blamed for his absence. The meaning of the word "sufficient" is "adequate" or "enough", inasmuch as may be necessary to answer the purpose intended. Therefore, the word "sufficient" embraces no more than that which provides a platitude, which when the act done suffices to accom…

Biren Dhirajlal Shah, Gandhinagar vs. The ITO, Ward-1, Gandhinagar

In the result the appeal filed by the assessee in ITA No

ITA 194/AHD/2021[2008-09]Status: DisposedITAT Ahmedabad03 Apr 2025AY 2008-09

Bench: DR. BRR Kumar, Vice President\nAnd Shri T. R. Senthil Kumar, Judicial Member\nITA No: 194/Ahd/2021 &\nITA No: 190/Ahd/2024\nAssessment Year: 2008-09\nBiren Dhirajlal Shah\nPlot No. 441-1, Sector-22\nNr. Police Chowkey,\nGandhinagar-382021\nPAN: ACSPS5653F\n(Appellant)\nIncome Tax Officer,\nWard-1,\nVs Gandhinagar\n(Respondent)\nAssessee Represented: Shri Chetan Agarwal, A.R. &\nMs. Krupa Panchal, CA\nRevenue Represented:\nShri Alpesh Parmar, Sr. D.R.\nDate of hearing\n: 19-03-2025\nDate of

Section 144Section 17Section 271(1)(c)

…in the Court as to what was the "sufficient cause" which means an adequate and enough reason which prevented him to approach the Court within limitation as held by Hon'ble Supreme Court in the following cases: (a) Basawaraj v. Land Acquisition Officer, (2013) 14 SCC 81: "9. Sufficient cause is the cause for which the defendant could not be blamed for his absence. The meaning of the word "sufficient" is "adequate" or "enough", inasmuch as may be necessary to answer the purpose intended. Therefore, the word "sufficient" embraces no more than that which provides a platitude, which when the act done suffices to accom…

Schneider Electric It Business India Private Limited(Formerly Known As American Power Conversion (India) Pvt Ltd.), Bangalore vs. Joint Commissioner of Income Tax, Large Tax Payers, Bangalore

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

ITA 2002/BANG/2024[2010-11]Status: DisposedITAT Bangalore18 Mar 2025AY 2010-11

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2010-11

For Appellant: Shri Ketan Ved, C.AFor Respondent: Shri Guru Prasad BL, CIT (DR)
Section 143(3)Section 144CSection 250Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2010-11 Schneider Electric IT Business India Pvt. Vs. The JCIT - LTU Ltd., Bengaluru. 187-3, 188-3, Jigani Industrial Area, Jigani, Bengaluru. PAN – AACCA 6398 Q APPELLANT RESPONDENT Assessee by : Shri Ketan Ved, C.A Revenue by : Shri Guru Prasad BL, CIT (DR) Date of hearing : 11.03.2025 Date of Pronouncement : 18.03.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This is an appeal filed by the assessee against the order passed by the NFAC, Delhi…

Indrayani Seva Samiti Nyas, Pune vs. The Income Tax Officer, Ward 9(2), Pune

In the result, appeal of the assessee is dismissed

ITA 828/PUN/2024[2010-11]Status: DisposedITAT Pune31 Dec 2024AY 2010-11

Bench: DR.DIPAK P. RIPOTE (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

Section 11Section 12ASection 250Section 56(2)

…tructive and thus unacceptable. 13. Before we part, we intend to refer to the following decisions which lay down the guidelines to be borne in mind by a Court while considering a request to condone the delay: i. Basawaraj v. Land Acquisition Officer, [2013] 14 SCC 81: "9. Sufficient cause is the cause for which the defendant could not be blamed for his absence. The meaning of the word "sufficient" is "adequate" or "enough", inasmuch as may be necessary to answer the purpose intended. Therefore, the word "sufficient" embraces no more 7 than that which provides a platitude, which when the act done suffices to a…

Rajendra Singa Dushyanth Singh, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bangalore

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

ITA 990/BANG/2024[2017-18]Status: DisposedITAT Bangalore23 Jul 2024AY 2017-18

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Ms. Pooja Maru, CAFor Respondent: Shri Ganesh R Gale, Standing Counsel for Department
Section 17

…n the Court as to what was the "sufficient cause" which means an adequate and enough reason which prevented him to approach the Court within limitation as held by Hon’ble Supreme Court in the following cases: (a) Basawaraj v. Land Acquisition Officer, (2013) 14 SCC 81: "9. Sufficient cause is the cause for which the defendant could not be blamed for his absence. The meaning of the word "sufficient" is "adequate" or "enough", in as much as may be necessary to answer the purpose intended. Therefore, the word "sufficient" embraces no more than that which provides a platitude, which when the act done suffices to acc…

Rajendra Singa Dushyanth Singh, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bangalore

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

ITA 989/BANG/2024[2016-17]Status: DisposedITAT Bangalore23 Jul 2024AY 2016-17

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Ms. Pooja Maru, CAFor Respondent: Shri Ganesh R Gale, Standing Counsel for Department
Section 17

…n the Court as to what was the "sufficient cause" which means an adequate and enough reason which prevented him to approach the Court within limitation as held by Hon’ble Supreme Court in the following cases: (a) Basawaraj v. Land Acquisition Officer, (2013) 14 SCC 81: "9. Sufficient cause is the cause for which the defendant could not be blamed for his absence. The meaning of the word "sufficient" is "adequate" or "enough", in as much as may be necessary to answer the purpose intended. Therefore, the word "sufficient" embraces no more than that which provides a platitude, which when the act done suffices to acc…

M/S. Paravur Service Co-Operative Bank, Kollam vs. Income Tax Officer, Ward 2, Kollam

In the result, the appeal and stay petition filed by the assessee are dismissed

ITA 767/COCH/2023[AY 2017-18]Status: DisposedITAT Cochin08 Jul 2024

Bench: Shri Chandra Poojari & Shri Soundararajan K.Assessment Year: 2017-18

For Appellant: Sri Santosh P. Abraham, A.RFor Respondent: Shri Sanjit Kumar Das, D.R
Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

…but avail their legal remedies promptly. Salmond in his Jurisprudence states that the laws come to the assistance of the vigilant and not of the sleepy." (iv) Hon’ble Supreme Court in the case of Basawaraj and Anr. Vs. Special Land Acquisition Officer (2013) 14 SCC 81, held as under: “The discretion to condone the delay has to be exercised judiciously based on facts and circumstances of each case. It is further observed that the expression "sufficient cause" cannot be liberally interpreted if negligence, inaction or lack of bona fides is attributed to the party. It is further observed that even though limitation…

M/S. Sjs Enterprises Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-6(1)(1), Bangalore

In the result, appeal of the assessee is dismissed

ITA 972/BANG/2024[2017-18]Status: DisposedITAT Bangalore27 Jun 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadavassessment Year:2017-18

For Appellant: Sri Rony Anthony, A.RFor Respondent: Ms. Neha Sahay, D.R
Section 142(1)Section 143(1)Section 143(3)Section 154Section 234B

…but avail their legal remedies promptly. Salmond in his Jurisprudence states that the laws come to the assistance of the vigilant and not of the sleepy." 4.9.4 Hon’ble Supreme Court in the case of Basawaraj and Anr. Vs. Special Land Acquisition Officer (2013) 14 SCC 81, held as under: “The discretion to condone the delay has to be exercised judiciously based on facts and circumstances of each case. It is further observed that the expression "sufficient cause" cannot be liberally interpreted if negligence, inaction or lack of bona fides is attributed to the party. It is further observed that even though limitation…

M/S. Chitradurga Nirmithi Kendra, Chitradurga vs. Assistant Commissioner of Income Tax, Circle-2(1), Davangere

ITA 1018/BANG/2023[2012-13]Status: DisposedITAT Bangalore20 Jun 2024AY 2012-13

Bench: Shri Chandra Poojari & Shri Keshav Dubey

Section 12ASection 40

…but avail their legal remedies promptly. Salmond in his Jurisprudence states that the laws come to the assistance of the vigilant and not of the sleepy." (iv) Hon'ble Supreme Court in the case of Basawaraj and Anr. Vs. Special Land Acquisition Officer (2013) 14 SCC 81, held as under: “The discretion to condone the delay has to be exercised judiciously based on facts and circumstances of each case. It is further observed that the expression "sufficient cause" cannot be liberally interpreted if negligence, inaction or lack of bona fides is attributed to the party. It is further observed that even though limitation…

The Karnataka Chemists & Druggists Association®, Bangalore vs. Income Tax Officer, Ward-5(2)(1), Bangalore

In the result, all the appeals of the assessee are dismissed

ITA 704/BANG/2024[2014-15]Status: DisposedITAT Bangalore04 Jun 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Soundararajan K.

For Appellant: Shri Ravishankar, A.RFor Respondent: Shri V. Parithivel, D.R
Section 147Section 20Section 202Section 249(3)Section 271(1)(b)Section 271(1)(c)

…but avail their legal remedies promptly. Salmond in his Jurisprudence states that the laws come to the assistance of the vigilant and not of the sleepy." (iv) Hon’ble Supreme Court in the case of Basawaraj and Anr. Vs. Special Land Acquisition Officer (2013) 14 SCC 81, held as under: “The discretion to condone the delay has to be exercised judiciously based on facts and circumstances of each case. It is further observed that the expression "sufficient cause" cannot be liberally interpreted if negligence, inaction or lack of bona fides is attributed to the party. It is further observed that even though limitation…

The Karnataka Chemists & Druggists Association®, Bangalore vs. Income Tax Officer, Ward-5(2)(1), Bangalore

In the result, all the appeals of the assessee are dismissed

ITA 703/BANG/2024[2014-15]Status: DisposedITAT Bangalore04 Jun 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Soundararajan K.

For Appellant: Shri Ravishankar, A.RFor Respondent: Shri V. Parithivel, D.R
Section 147Section 20Section 202Section 249(3)Section 271(1)(b)Section 271(1)(c)

…but avail their legal remedies promptly. Salmond in his Jurisprudence states that the laws come to the assistance of the vigilant and not of the sleepy." (iv) Hon’ble Supreme Court in the case of Basawaraj and Anr. Vs. Special Land Acquisition Officer (2013) 14 SCC 81, held as under: “The discretion to condone the delay has to be exercised judiciously based on facts and circumstances of each case. It is further observed that the expression "sufficient cause" cannot be liberally interpreted if negligence, inaction or lack of bona fides is attributed to the party. It is further observed that even though limitation…

The Karnataka Chemists & Druggists Association®, Bangalore vs. Income Tax Officer, Ward-5(3)(2), Bangalore

In the result, all the appeals of the assessee are dismissed

ITA 702/BANG/2024[2014-15]Status: DisposedITAT Bangalore04 Jun 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Soundararajan K.

For Appellant: Shri Ravishankar, A.RFor Respondent: Shri V. Parithivel, D.R
Section 147Section 20Section 202Section 249(3)Section 271(1)(b)Section 271(1)(c)

…but avail their legal remedies promptly. Salmond in his Jurisprudence states that the laws come to the assistance of the vigilant and not of the sleepy." (iv) Hon’ble Supreme Court in the case of Basawaraj and Anr. Vs. Special Land Acquisition Officer (2013) 14 SCC 81, held as under: “The discretion to condone the delay has to be exercised judiciously based on facts and circumstances of each case. It is further observed that the expression "sufficient cause" cannot be liberally interpreted if negligence, inaction or lack of bona fides is attributed to the party. It is further observed that even though limitation…

The Karnataka Chemists & Druggists Association®, Bangalore vs. Income Tax Officer, Ward-5(3)(1), Bangalore

In the result, all the appeals of the assessee are dismissed

ITA 700/BANG/2024[2013-17]Status: DisposedITAT Bangalore04 Jun 2024AY 2013-17

Bench: Shri Chandra Poojari & Shri Soundararajan K.

For Appellant: Shri Ravishankar, A.RFor Respondent: Shri V. Parithivel, D.R
Section 147Section 20Section 202Section 249(3)Section 271(1)(b)Section 271(1)(c)

…but avail their legal remedies promptly. Salmond in his Jurisprudence states that the laws come to the assistance of the vigilant and not of the sleepy." (iv) Hon’ble Supreme Court in the case of Basawaraj and Anr. Vs. Special Land Acquisition Officer (2013) 14 SCC 81, held as under: “The discretion to condone the delay has to be exercised judiciously based on facts and circumstances of each case. It is further observed that the expression "sufficient cause" cannot be liberally interpreted if negligence, inaction or lack of bona fides is attributed to the party. It is further observed that even though limitation…

M/S. S J S Enterprises Limited, Bangalore vs. Deputy Commissioner of Income, Circle-6(1)(1), Bangalore

In the result, appeal of the assessee is dismissed

ITA 327/BANG/2024[2018-19]Status: DisposedITAT Bangalore29 May 2024AY 2018-19

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Years: 2018-19

For Appellant: Shri Rony Anthony, A.RFor Respondent: Shri Guru Kumar S., D.R
Section 143(1)Section 234ASection 250

…ut avail their legal remedies promptly. Salmond in his Jurisprudence states that the laws come to the assistance of the vigilant and not of the sleepy." 4.9.4 Hon’ble Supreme Court in the case of Basawaraj and Anr. Vs. Special Land Acquisition Officer (2013) 14 SCC 81, held as under: “The discretion to condone the delay has to be exercised judiciously based on facts and circumstances of each case. It is further observed that the expression "sufficient cause" cannot be liberally interpreted if negligence, inaction or lack of bona fides is attributed to the party. It is further observed that even though limitation…

M/S. World Trade Impex Ltd., Baroda vs. The Additional Commissioner of Income Tax, Circle-5, Baroda

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

ITA 1580/AHD/2016[2003-04]Status: DisposedITAT Ahmedabad15 May 2024AY 2003-04

Bench: Ms Suchitra Kamble & Shri Waseem Ahmed

For Appellant: Shri MK Patel, ARFor Respondent: Shri SudhankarVerma, Sr. D.R
Section 41(1)

…in the Court as to what was the "sufficient cause" which means an adequate and enough reason which prevented him to approach the Court within limitation as held by Hon’ble Supreme Court in the following cases: (a) Basawaraj v. Land Acquisition Officer, (2013) 14 SCC 81: "9. Sufficient cause is the cause for which the defendant could not be blamed for his absence. The meaning of the word "sufficient" is "adequate" or "enough", in as much as may be necessary to answer the purpose intended. Therefore, the word "sufficient" embraces no more than that which provides a platitude, which when the act done suffices to acc…

World Trade Impex Ltd., Baroda vs. The ACIT., Circle-4, Baroda

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

ITA 639/AHD/2012[2003-04]Status: DisposedITAT Ahmedabad15 May 2024AY 2003-04

Bench: Ms Suchitra Kamble & Shri Waseem Ahmed

For Appellant: Shri MK Patel, ARFor Respondent: Shri SudhankarVerma, Sr. D.R
Section 41(1)

…in the Court as to what was the "sufficient cause" which means an adequate and enough reason which prevented him to approach the Court within limitation as held by Hon’ble Supreme Court in the following cases: (a) Basawaraj v. Land Acquisition Officer, (2013) 14 SCC 81: "9. Sufficient cause is the cause for which the defendant could not be blamed for his absence. The meaning of the word "sufficient" is "adequate" or "enough", in as much as may be necessary to answer the purpose intended. Therefore, the word "sufficient" embraces no more than that which provides a platitude, which when the act done suffices to acc…

Biren Dhirajlal Shah, Gandhinagar vs. The ITO Ward-1, Gandhinagar

In the result, the appeal filed by the assessee is allowed

ITA 192/AHD/2021[2011-2012]Status: DisposedITAT Ahmedabad28 Mar 2024AY 2011-2012

Bench: Shri Waseem Ahmed & Shri Tr Senthil Kumarआयकरअपीलसं./Ita Nos.192-193/Ahd/2021 धििाधरणवरध/Asstt. Year: 2011-12 Shri Biren Dhirajlal Shah, Income Tax Officer, Plot No.441-1, Sector-22, Vs. Ward-1, Nr. Police Chowkey, Gandhinagar. Gandhinagar.

For Appellant: Shri Chetan Agarwal, ARFor Respondent: Ms Neeju Gupta, Sr.DR
Section 17Section 69

…n the Court as to what was the "sufficient cause" which means an adequate and enough reason which prevented him to approach the Court within limitation as held by Hon’ble Supreme Court in the following cases: (a) Basawaraj v. Land Acquisition Officer, (2013) 14 SCC 81: "9. Sufficient cause is the cause for which the defendant could not be blamed for his absence. The meaning of the word "sufficient" is "adequate" or "enough", inasmuch as may be necessary to answer the purpose intended. Therefore, the word "sufficient" embraces no more than that which provides a platitude, which when the act done suffices to accom…

M/S C.I. Builders Pvt. Ltd., Bhopal vs. The DCIT 1(1), Bhopal

Appeals are dismissed

ITA 248/IND/2023[2012-13]Status: DisposedITAT Indore23 Jan 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(3)Section 271(1)(c)

…cause" which means an adequate and enough reason which prevented him to approach the Court within limitation. In this connection, reference may be made to the following decisions of the Hon'ble Supreme Court: (a) Basawaraj Vs. Land Acquisition Officer (2013) 14 SCC 81: "9. Sufficient cause is the cause for which the defendant could not be blamed for his absence. The meaning of the word "sufficient" is "adequate" or "enough", inasmuch as may be necessary to answer the purpose intended. Therefore, the word "sufficient" embraces no more than that which provides a platitude, which when the act done suffices to accom…

M/S C.I. Builders Pvt. Ltd., Bhopal vs. The ACIT, 1(2), Bhopal

Appeals are dismissed

ITA 247/IND/2023[2010-2011]Status: DisposedITAT Indore23 Jan 2024AY 2010-2011

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(3)Section 271(1)(c)

…cause" which means an adequate and enough reason which prevented him to approach the Court within limitation. In this connection, reference may be made to the following decisions of the Hon'ble Supreme Court: (a) Basawaraj Vs. Land Acquisition Officer (2013) 14 SCC 81: "9. Sufficient cause is the cause for which the defendant could not be blamed for his absence. The meaning of the word "sufficient" is "adequate" or "enough", inasmuch as may be necessary to answer the purpose intended. Therefore, the word "sufficient" embraces no more than that which provides a platitude, which when the act done suffices to accom…

Sri. Hanumantappa Giriyapur Manjunatha, Bangalore vs. Income Tax Officer, Ward-5(3)(3), Bangalore

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

ITA 967/BANG/2023[2019-2020]Status: DisposedITAT Bangalore09 Jan 2024AY 2019-2020

Bench: Shri Chandra Poojari & Ms. Madhumita Royassessment Year : 2019-20 Shri Hanumantappa Giriyapur Manjunatha, The Income Tax 415, Brocade Vista Apartment, Officer, Bangalore South, Ward – 5(3)(3), Karnataka – 560 098. Bangalore. Vs. Pan: Aulpm4215E Appellant Respondent

For Appellant: Shri Vignesh, CA
Section 143(1)Section 90

…ut by imposing conditions then that would amount to violation of statutory principles and showing utter disregard to legislature.” 11. The “sufficient cause” in this particular case of Basawaraj and Anr. Vs. Special Land Acquisition Officer reported in (2013) 14 SCC 81 mentioned in the above judgment relied upon by the Ld.DR has been said not to be interpreted liberally if negligence, in action or lack of bonafide is attributed to the party. It was further mentioned in the said judgment that the discretion to condone the delay has to be exercised judicially based on facts and circumstances of each case. 12. In t…