Boards Ltd. 98 ITD 200 (Chennai); and (v) Prabhudas Kishoredas Tobacco Products P. Ltd. v. DCIT

48 ITD 543Income Tax Appellate Tribunal1994#25094 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2024.

Sections most often in play

Section 139 (Income Tax Act)Section 142(1) (Income Tax Act)Section 143(2) (Income Tax Act)Section 143(3) (Income Tax Act)Section 147 (Income Tax Act)Section 148 (Income Tax Act)Section 292BB (Income Tax Act)Section 5 (Limitation Act)

Issues it is cited on

condonation of delaycompany

Judgments citing Boards Ltd. 98 ITD 200 (Chennai); and (v) Prabhudas Kishoredas Tobacco Products P. Ltd. v. DCIT

Trident Sales Corporation, Gurgaon vs. ITO Ward - 3(4), Gurgaon

Appeal of the assessee is allowed

ITA 70/DEL/2021[2010-11]Status: DisposedITAT Delhi18 Dec 2024AY 2010-11

Bench: SHRI VIKAS AWASTHY (Judicial Member)

For Appellant: Shri Lalit Mohan, Chartered AccountantFor Respondent: Shri Sanjay Tripathi, Sr. DR
Section 147Section 148Section 5

…vs. Rewa Coalfields Ltd. AIR 1962 SC 361; (iii) Agricultural Market Committee vs. ADIT in ITA No. 1275/Hyd/2022 decided on 10.02.2012; (iv) Sri Venkatesa Paper & Boards Ltd. 98 ITD 200 (Chennai); and (v) Prabhudas Kishoredas Tobacco Products P. Ltd., vs. DCIT 48 ITD 543 (Ahd.) 4. Submissions of both sides heard on the issue of condonation of delay, reasons given in the condonation application examined and case laws on which ld. DR has placed reliance considered. 5. The Hon’ble Apex Court in the case of Collector Land Acquisition vs. Mst. Katiji & Ors. 167 ITR 471 has held that liberal approach should be adopted w…

Celestial Infrastructure Pvt Ltd, Ambalamugal vs. DCIT, Corporate Circle-1(1), Ernaluam

In the result, appeal is "Dismissed"

ITA 160/COCH/2024[2009-2010]Status: DisposedITAT Cochin23 Oct 2024AY 2009-2010

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhcelestial Infrastructure (P) Ltd. Dcit, Corporate Circle - 1(1) Aiswarya Towers Cr Building, Is Press Road Hoc Junction, Ambalamugal Vs. Kochi 682018 Ernakulam 682302 [Pan: Aaccc6737F] (Appellant) (Respondent)

For Appellant: Shri Thomas Thomas, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 143(1)Section 249Section 249(3)Section 250

…nd condoning delay in filing appeal, it must be proved beyond shadow of doubt that assessee was diligent and was not guilty of negligence whatsoever. 7.11 In the case of Prabhudas Kishoredas Tobacco Products P.Ltd. v. Deputy Commissioner of Income-tax, [1994] 48 ITD 543 (AHD.), it has been held that it is a settled law that in order to get the delay condoned or excused in pursuing the remedies available to the 4 Celestial Infrastructure (P) Ltd. appellant under the direct tax laws, the appellant has to explain the delay to the satisfaction of the Tribunal. In deciding what is sufficient cause for delay in filing…

Srd Management Company, New Delhi vs. DCIT, Circle-22(2), New Delhi

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

ITA 1237/DEL/2023[2012-13]Status: DisposedITAT Delhi07 Aug 2023AY 2012-13

Bench: Shri Kul Bharat & Dr. B.R.R.Kumar[Assessment Year : 2012-13] Srd Management Company, Vs Dcit, 304, 3Rd Floor, 44 Deenar Circle-22(2), Bhawan, Nehru Place, New Delhi. New Delhi-110019. Pan-Aamcs3799K Appellant Respondent Appellant By Shri Bawa Kanwarjit Singh, Ca Respondent By Shri Om Parkash, Sr.Dr Date Of Hearing 01.08.2023 Date Of Pronouncement 07.08.2023

…rty as the Revenue would have come to the conclusion that the order of the Assessing Officer has been accepted by the assessee and reached finality. 11. In the case of Prabhudas Kishoredas Tobacco Products P. Ltd. v. Deputy Commissioner of Income-tax, [(1994] 48 ITD 543 (AHD.), it has been held that it is a settled law that in order to get the delay condoned or excused in pursuing the remedies available to the assessee under the direct tax laws, the assessee has to explain the delay to the satisfaction of the Tribunal. In deciding what is sufficient cause for delay in filing the appeal, the true guide is whether…