Bhattacharjee v. Managing

9 SCR 782Supreme Court of India#5410 most cited

What is Bhattacharjee v. Managing authority for?

The condonation of delay in filing an appeal requires a liberal approach, but this approach must be balanced with reasonableness, and the applicant's conduct, including negligence or malafide intentions, cannot be ignored. Fanciful or concocted explanations for the delay will not be countenanced.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2026.

Also referred to as

Bhattacharjee v. Managing · condonation of delay · liberal approach · reasonableness · negligence · bonafide · delay in filing appeal · ITAT · Supreme Court

Sections most often in play

Section 250Section 253(1)Section 246ASection 132Section 144Section 131Section 139(1)Section 139(4)

Issues it is cited on

section 253(1)section 253(3)section 197asection 249(2)section 246asection 156section 139(4)section 249section 140section 253delay in filing appealfirst appeal

Judgments citing Bhattacharjee v. Managing

CHITTIBABU GHANTA,PANAJI, GOA vs. ACIT, CENTRAL CIRCLE, PANAJI, GOA

Appeals are DISMISSED

ITA 281/PAN/2024[2018-19]Status: DisposedITAT Panaji13 Feb 2026AY 2018-19

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Ajaykumar V. [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 132Section 153ASection 153CSection 246ASection 250Section 253(1)

…, Panaji ITA No. 278 to 281/PAN/2024 29. Further in vouching ‘sufficiency’ of reasons it is apt to highlight core principles culled out by the Hon'ble Apex court in ‘Esha Bhattacharjee Vs Managing committee of Raghunathpur Academy and Ors’ reported in [2013, 9 SCR 782 (SC)]; (a) Lack of bonafied imputable to a party seeking condonation of delay is a significant and relevant fact; (b) The concept of liberal approach has to encapsulate the conception of reasonableness and totally unfettered free play is not allowed; (c) The conduct, behaviour and attitude of a party relating to its negligence cannot be given a tot…

CHITTIBABU GHANTA,PANAJI, GOA vs. ACIT, CENTRAL CIRCLE, PANAJI, GOA

Appeals are DISMISSED

ITA 280/PAN/2024[2017-18]Status: DisposedITAT Panaji13 Feb 2026AY 2017-18

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Ajaykumar V. [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 132Section 153ASection 153CSection 246ASection 250Section 253(1)

…, Panaji ITA No. 278 to 281/PAN/2024 29. Further in vouching ‘sufficiency’ of reasons it is apt to highlight core principles culled out by the Hon'ble Apex court in ‘Esha Bhattacharjee Vs Managing committee of Raghunathpur Academy and Ors’ reported in [2013, 9 SCR 782 (SC)]; (a) Lack of bonafied imputable to a party seeking condonation of delay is a significant and relevant fact; (b) The concept of liberal approach has to encapsulate the conception of reasonableness and totally unfettered free play is not allowed; (c) The conduct, behaviour and attitude of a party relating to its negligence cannot be given a tot…

CHITTIBABU GHANTA,GOA vs. ACIT, CENTRAL CIRCLE, PANAJI, GOA

Appeals are DISMISSED

ITA 279/PAN/2024[2013-14]Status: DisposedITAT Panaji13 Feb 2026AY 2013-14

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Ajaykumar V. [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 132Section 153ASection 153CSection 246ASection 250Section 253(1)

…, Panaji ITA No. 278 to 281/PAN/2024 29. Further in vouching ‘sufficiency’ of reasons it is apt to highlight core principles culled out by the Hon'ble Apex court in ‘Esha Bhattacharjee Vs Managing committee of Raghunathpur Academy and Ors’ reported in [2013, 9 SCR 782 (SC)]; (a) Lack of bonafied imputable to a party seeking condonation of delay is a significant and relevant fact; (b) The concept of liberal approach has to encapsulate the conception of reasonableness and totally unfettered free play is not allowed; (c) The conduct, behaviour and attitude of a party relating to its negligence cannot be given a tot…

CHITTIBABU GHANTA,GOA vs. ACIT CENTRAL CIRCLE, PANAJI, GOA

Appeals are DISMISSED

ITA 278/PAN/2024[2016-17]Status: DisposedITAT Panaji13 Feb 2026AY 2016-17

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Ajaykumar V. [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 132Section 153ASection 153CSection 246ASection 250Section 253(1)

…, Panaji ITA No. 278 to 281/PAN/2024 29. Further in vouching ‘sufficiency’ of reasons it is apt to highlight core principles culled out by the Hon'ble Apex court in ‘Esha Bhattacharjee Vs Managing committee of Raghunathpur Academy and Ors’ reported in [2013, 9 SCR 782 (SC)]; (a) Lack of bonafied imputable to a party seeking condonation of delay is a significant and relevant fact; (b) The concept of liberal approach has to encapsulate the conception of reasonableness and totally unfettered free play is not allowed; (c) The conduct, behaviour and attitude of a party relating to its negligence cannot be given a tot…

SHRI LEO DINIZ,BORDA, FATORDA vs. INCOME TAX OFFICER, INTERNATIONAL TAXATION WARD, PANAJI

The appeal is DISMISSED

ITA 150/PAN/2024[2016-17]Status: DisposedITAT Panaji13 Feb 2026AY 2016-17

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Years: 2016-17 Leo Deniz Row House No. 6 J P Andrade Residency, Borda Fatorda, Goa-403602 Pan: Amgpd8687A . . . . . . . Appellant V/S Income Tax Officer, International Taxation Ward, Panaji, Goa. . . . . . . . Respondent Represented Assessee By: Mr Omkar Godbole [‘Ld. Ar’] Revenue By: Mr Ish Gupta [‘Ld. Dr’] Date Of Conclusive Hearing : 02/02/2026 Date Of Pronouncement : 13/02/2026 Order Per G. D. Padmahshali; This Appeal Is Filed U/S 253(1) Of The Income-Tax Act, 1961 [‘The Act’] By The Assessee Challenging Order Dt.

For Appellant: Mr Omkar Godbole [‘Ld. AR’]For Respondent: Mr Ish Gupta [‘Ld. DR’]
Section 143(2)Section 143(3)Section 246ASection 250Section 253Section 253(1)

…z Vs DCIT ITA No. 150/PAN/2024 AY: 2016-17 9. For vouching ‘sufficiency’ of reasons it is apt to highlight core principles culled out by the Hon'ble Apex court in ‘Esha Bhattacharjee Vs Managing committee of Raghunathpur Academy and Ors’ reported in [2013, 9 SCR 782 (SC)]; (a) Lack of bonafied imputable to a party seeking condonation of delay is a significant and relevant fact; (b) The concept of liberal approach has to encapsulate the conception of reasonableness and totally unfettered free play is not allowed; (c) The conduct, behaviour and attitude of a party relating to its negligence cannot be given a tot…

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. INCOME TAX OFFICER, WARD - 1, KARWAR

Appeals are DISMISSED

ITA 268/PAN/2025[2010-11]Status: DisposedITAT Panaji11 Feb 2026AY 2010-11

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 144Section 246ASection 249Section 250Section 253(1)Section 271(1)(c)

…‘Vijay Vishin Meghani Vs. DCIT & Anr’ [2017, 398 ITR 250 (Bom)] and ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ [1987, 167 ITR 5 (SC)], ‘Esha Bhattacharjee Vs Managing committee of Raghunathpur Academy and Ors’ reported in [2013, 9 SCR 782 (SC)], ‘Basawaraj & Anr Vs Special Land Acquisition Officer’ [AIR 2014 SC 746], we are mindful to hold that, the reasons stated & averments made in support of delay per-se failed to prove existence of sufficient cause, therefore all pleas made therein & grounds contended to buy home delay condonation and remand stands rejected. 29. In result, these…

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. INCOME TAX OFFICER, WARD - 1, KARWAR

Appeals are DISMISSED

ITA 267/PAN/2025[2009-10]Status: DisposedITAT Panaji11 Feb 2026AY 2009-10

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 144Section 246ASection 249Section 250Section 253(1)Section 271(1)(c)

…‘Vijay Vishin Meghani Vs. DCIT & Anr’ [2017, 398 ITR 250 (Bom)] and ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ [1987, 167 ITR 5 (SC)], ‘Esha Bhattacharjee Vs Managing committee of Raghunathpur Academy and Ors’ reported in [2013, 9 SCR 782 (SC)], ‘Basawaraj & Anr Vs Special Land Acquisition Officer’ [AIR 2014 SC 746], we are mindful to hold that, the reasons stated & averments made in support of delay per-se failed to prove existence of sufficient cause, therefore all pleas made therein & grounds contended to buy home delay condonation and remand stands rejected. 29. In result, these…

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. INCOME TAX OFFICER, WARD - 1, KARWAR

Appeals are DISMISSED

ITA 266/PAN/2025[2008-09]Status: DisposedITAT Panaji11 Feb 2026AY 2008-09

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 144Section 246ASection 249Section 250Section 253(1)Section 271(1)(c)

…‘Vijay Vishin Meghani Vs. DCIT & Anr’ [2017, 398 ITR 250 (Bom)] and ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ [1987, 167 ITR 5 (SC)], ‘Esha Bhattacharjee Vs Managing committee of Raghunathpur Academy and Ors’ reported in [2013, 9 SCR 782 (SC)], ‘Basawaraj & Anr Vs Special Land Acquisition Officer’ [AIR 2014 SC 746], we are mindful to hold that, the reasons stated & averments made in support of delay per-se failed to prove existence of sufficient cause, therefore all pleas made therein & grounds contended to buy home delay condonation and remand stands rejected. 29. In result, these…

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. INCOME TAX OFFICER, WARD - 1, KARWAR

Appeals are DISMISSED

ITA 265/PAN/2025[2007-08]Status: DisposedITAT Panaji11 Feb 2026AY 2007-08

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 144Section 246ASection 249Section 250Section 253(1)Section 271(1)(c)

…‘Vijay Vishin Meghani Vs. DCIT & Anr’ [2017, 398 ITR 250 (Bom)] and ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ [1987, 167 ITR 5 (SC)], ‘Esha Bhattacharjee Vs Managing committee of Raghunathpur Academy and Ors’ reported in [2013, 9 SCR 782 (SC)], ‘Basawaraj & Anr Vs Special Land Acquisition Officer’ [AIR 2014 SC 746], we are mindful to hold that, the reasons stated & averments made in support of delay per-se failed to prove existence of sufficient cause, therefore all pleas made therein & grounds contended to buy home delay condonation and remand stands rejected. 29. In result, these…

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. INCOME TAX OFFICER, WARD - 1, KARWAR

Appeals are DISMISSED

ITA 264/PAN/2025[2006-07]Status: DisposedITAT Panaji11 Feb 2026AY 2006-07

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 144Section 246ASection 249Section 250Section 253(1)Section 271(1)(c)

…‘Vijay Vishin Meghani Vs. DCIT & Anr’ [2017, 398 ITR 250 (Bom)] and ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ [1987, 167 ITR 5 (SC)], ‘Esha Bhattacharjee Vs Managing committee of Raghunathpur Academy and Ors’ reported in [2013, 9 SCR 782 (SC)], ‘Basawaraj & Anr Vs Special Land Acquisition Officer’ [AIR 2014 SC 746], we are mindful to hold that, the reasons stated & averments made in support of delay per-se failed to prove existence of sufficient cause, therefore all pleas made therein & grounds contended to buy home delay condonation and remand stands rejected. 29. In result, these…

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2, BELAGAVI

Appeals are DISMISSED

ITA 263/PAN/2025[2010-11]Status: DisposedITAT Panaji11 Feb 2026AY 2010-11

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 144Section 246ASection 249Section 250Section 253(1)Section 271(1)(c)

…‘Vijay Vishin Meghani Vs. DCIT & Anr’ [2017, 398 ITR 250 (Bom)] and ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ [1987, 167 ITR 5 (SC)], ‘Esha Bhattacharjee Vs Managing committee of Raghunathpur Academy and Ors’ reported in [2013, 9 SCR 782 (SC)], ‘Basawaraj & Anr Vs Special Land Acquisition Officer’ [AIR 2014 SC 746], we are mindful to hold that, the reasons stated & averments made in support of delay per-se failed to prove existence of sufficient cause, therefore all pleas made therein & grounds contended to buy home delay condonation and remand stands rejected. 29. In result, these…

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2, BELAGAVI

Appeals are DISMISSED

ITA 262/PAN/2025[2009-10]Status: DisposedITAT Panaji11 Feb 2026AY 2009-10

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 144Section 246ASection 249Section 250Section 253(1)Section 271(1)(c)

…‘Vijay Vishin Meghani Vs. DCIT & Anr’ [2017, 398 ITR 250 (Bom)] and ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ [1987, 167 ITR 5 (SC)], ‘Esha Bhattacharjee Vs Managing committee of Raghunathpur Academy and Ors’ reported in [2013, 9 SCR 782 (SC)], ‘Basawaraj & Anr Vs Special Land Acquisition Officer’ [AIR 2014 SC 746], we are mindful to hold that, the reasons stated & averments made in support of delay per-se failed to prove existence of sufficient cause, therefore all pleas made therein & grounds contended to buy home delay condonation and remand stands rejected. 29. In result, these…

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2, BELAGAVI

Appeals are DISMISSED

ITA 261/PAN/2025[2008-09]Status: DisposedITAT Panaji11 Feb 2026AY 2008-09

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 144Section 246ASection 249Section 250Section 253(1)Section 271(1)(c)

…‘Vijay Vishin Meghani Vs. DCIT & Anr’ [2017, 398 ITR 250 (Bom)] and ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ [1987, 167 ITR 5 (SC)], ‘Esha Bhattacharjee Vs Managing committee of Raghunathpur Academy and Ors’ reported in [2013, 9 SCR 782 (SC)], ‘Basawaraj & Anr Vs Special Land Acquisition Officer’ [AIR 2014 SC 746], we are mindful to hold that, the reasons stated & averments made in support of delay per-se failed to prove existence of sufficient cause, therefore all pleas made therein & grounds contended to buy home delay condonation and remand stands rejected. 29. In result, these…

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2, BELAGAVI

Appeals are DISMISSED

ITA 260/PAN/2025[2007-08]Status: DisposedITAT Panaji11 Feb 2026AY 2007-08

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 144Section 246ASection 249Section 250Section 253(1)Section 271(1)(c)

…‘Vijay Vishin Meghani Vs. DCIT & Anr’ [2017, 398 ITR 250 (Bom)] and ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ [1987, 167 ITR 5 (SC)], ‘Esha Bhattacharjee Vs Managing committee of Raghunathpur Academy and Ors’ reported in [2013, 9 SCR 782 (SC)], ‘Basawaraj & Anr Vs Special Land Acquisition Officer’ [AIR 2014 SC 746], we are mindful to hold that, the reasons stated & averments made in support of delay per-se failed to prove existence of sufficient cause, therefore all pleas made therein & grounds contended to buy home delay condonation and remand stands rejected. 29. In result, these…

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, 2, BELAGAVI

Appeals are DISMISSED

ITA 259/PAN/2025[2006-07]Status: DisposedITAT Panaji11 Feb 2026AY 2006-07

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 144Section 246ASection 249Section 250Section 253(1)Section 271(1)(c)

…‘Vijay Vishin Meghani Vs. DCIT & Anr’ [2017, 398 ITR 250 (Bom)] and ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ [1987, 167 ITR 5 (SC)], ‘Esha Bhattacharjee Vs Managing committee of Raghunathpur Academy and Ors’ reported in [2013, 9 SCR 782 (SC)], ‘Basawaraj & Anr Vs Special Land Acquisition Officer’ [AIR 2014 SC 746], we are mindful to hold that, the reasons stated & averments made in support of delay per-se failed to prove existence of sufficient cause, therefore all pleas made therein & grounds contended to buy home delay condonation and remand stands rejected. 29. In result, these…

UNION BANK OF INDIA,MUMBAI vs. DCIT, TDS CIRCLE, PANAJI, PANAJI

Appeals are DISMISSED

ITA 171/PAN/2025[2014-15]Status: DisposedITAT Panaji14 Jan 2026AY 2014-15

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr C Naresh [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 131Section 133ASection 194ASection 201Section 201(1)Section 250Section 253(1)

…ficiency’ of reasons put forth by the appellant, we deem it apt to first quote core principles on the subject which are culled out by the Hon'ble Supreme court in ‘Esha Bhattacharjee Vs Managing committee of Raghunathpur Academy and Ors’ reported in [2013, 9 SCR 782 (SC)]; (a) Lack of bonafied imputable to a party seeking condonation of delay is a significant and relevant fact; (b) The concept of liberal approach has to encapsulate the conception of reasonableness and totally unfettered free play is not allowed; (c) The conduct, behaviour and attitude of a party relating to its negligence cannot be given a tot…

UNION BANK OF INDIA,MUMBAI vs. DCIT, TDS CIRCLE, PANAJI, PANAJI

Appeals are DISMISSED

ITA 170/PAN/2025[2012-13]Status: DisposedITAT Panaji14 Jan 2026AY 2012-13

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr C Naresh [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 131Section 133ASection 194ASection 201Section 201(1)Section 250Section 253(1)

…ficiency’ of reasons put forth by the appellant, we deem it apt to first quote core principles on the subject which are culled out by the Hon'ble Supreme court in ‘Esha Bhattacharjee Vs Managing committee of Raghunathpur Academy and Ors’ reported in [2013, 9 SCR 782 (SC)]; (a) Lack of bonafied imputable to a party seeking condonation of delay is a significant and relevant fact; (b) The concept of liberal approach has to encapsulate the conception of reasonableness and totally unfettered free play is not allowed; (c) The conduct, behaviour and attitude of a party relating to its negligence cannot be given a tot…

UNION BANK OF INDIA,MUMBAI vs. DCIT, TDS CIRCLE, PANAJI, PANAJI

Appeals are DISMISSED

ITA 169/PAN/2025[2011-12]Status: DisposedITAT Panaji14 Jan 2026AY 2011-12

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr C Naresh [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 131Section 133ASection 194ASection 201Section 201(1)Section 250Section 253(1)

…ficiency’ of reasons put forth by the appellant, we deem it apt to first quote core principles on the subject which are culled out by the Hon'ble Supreme court in ‘Esha Bhattacharjee Vs Managing committee of Raghunathpur Academy and Ors’ reported in [2013, 9 SCR 782 (SC)]; (a) Lack of bonafied imputable to a party seeking condonation of delay is a significant and relevant fact; (b) The concept of liberal approach has to encapsulate the conception of reasonableness and totally unfettered free play is not allowed; (c) The conduct, behaviour and attitude of a party relating to its negligence cannot be given a tot…

JAP RESTAURANT PRIVATE LIMITED,ANJUNA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, PANAJI

Appeals stands DISMISSED

ITA 7/PAN/2024[2017-18]Status: DisposedITAT Panaji21 Aug 2025AY 2017-18

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: NoneFor Respondent: Mr Prabhakar Anand [‘Ld. DR’]
Section 153ASection 250Section 253(1)

…T-Panaji Page 13 of 22 JAP Restaurant Pvt. Ltd. Vs ACIT ITA No. 005 to 007/PAN/2024 principles on the subject which are culled out by the Hon'ble Supreme court in ‘Esha Bhattacharjee Vs Managing committee of Raghunathpur Academy and Ors’ reported in [2013, 9 SCR 782 (SC)]; (a) Lack of bonafied imputable to a party seeking condonation of delay is a significant and relevant fact; (b) The concept of liberal approach has to encapsulate the conception of reasonableness and totally unfettered free play is not allowed; (c) The conduct, behaviour and attitude of a party relating to its negligence cannot be given a to…

JAP RESTAURANT PRIVATE LIMITED,ANJUNA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, PANAJI

Appeals stands DISMISSED

ITA 6/PAN/2024[2016-17]Status: DisposedITAT Panaji21 Aug 2025AY 2016-17

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: NoneFor Respondent: Mr Prabhakar Anand [‘Ld. DR’]
Section 153ASection 250Section 253(1)

…T-Panaji Page 13 of 22 JAP Restaurant Pvt. Ltd. Vs ACIT ITA No. 005 to 007/PAN/2024 principles on the subject which are culled out by the Hon'ble Supreme court in ‘Esha Bhattacharjee Vs Managing committee of Raghunathpur Academy and Ors’ reported in [2013, 9 SCR 782 (SC)]; (a) Lack of bonafied imputable to a party seeking condonation of delay is a significant and relevant fact; (b) The concept of liberal approach has to encapsulate the conception of reasonableness and totally unfettered free play is not allowed; (c) The conduct, behaviour and attitude of a party relating to its negligence cannot be given a to…

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