CIT v. Orissa Concrete & Allied Industries Ltd.

264 ITR 186High Court2003#7800 most cited

What is CIT v. Orissa Concrete & Allied Industries Ltd. authority for?

When considering whether there is a 'sufficient cause' for a delay in filing an appeal or application, the primary principle is to advance substantial justice. A litigant must explain the delay by linking the circumstances that caused it to the period of limitation and beyond.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2025.

Also referred to as

CIT v. Orissa Concrete & Allied Industries Ltd. · 264 ITR 186 · sufficient cause · delay in filing appeal · Limitation Act section 5 · substantial justice · condonation of delay

Judgments citing CIT v. Orissa Concrete & Allied Industries Ltd.

Sampat Mal Parakh, Kolkata vs. I.T.O., Ward - 6(3), Kolkata

In the result, appeal of the assessee is dismissed

ITA 2238/KOL/2024[2010-2011]Status: DisposedITAT Kolkata03 Jul 2025AY 2010-2011

Bench: Shri George Mathanआयकर अपील सं/Ita No.2238/Kol/2024 (निर्धारण वर्ष / Assessment Year : 2010-11) Sampat Mal Parakh 16 Bonfield Lane, Room No.85, 2Nd Floor, Kolkata-700001, West Bengal Vs Ito, Ward-6(3), Kolkata Aaykar Bhavan, P-7, Chowringhee Square, Kolkata-700069, West Bengal Pan No. :Affpp 2940 A (अपीलार्थी /Appellant) निर्धारिती की ओर से / Assessee By राजस्व की ओर से /Revenue By सुनवाई की तारीख / Date Of Hearing घोषणा की तारीख/Date Of Pronouncement : Shri Ruchi Agrawal, Ar : Shri S.B. Chakraborthy, Addl. Cit-Sr.Dr : 03/07/2025 : 03/07/2025 (प्रत्यर्थी / Respondent) आदेश / Order This Is An Appeal Filed By The Assessee Against The Order Of The Id. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 31.05.2023, Passed For The Assessment Year 2010-11. 2. An Adjournment Application Has Been Filed Wherein One Ms. Ruchi Agarwal, Appeared, Who Is Ca & She Was Not In Uniform. Consequently, The Adjournment Application Is Rejected & The Appeal Is Disposed Off. 3. The Appeal Filed By The Assessee Is Delayed By 465 Days For Which The Assessee Has Filed An Application For Condonation Of Delay Stating As Under :- “08 November, 2024 The Hon'Ble Members, Income Tax Appellate Tribunal, 225С. А. Ј. С Bose Road Kolkata-700020 P. A. N. Affpp 2940A Dear Sir. Re: Sampat Mal Parakh

Section 250Section 253(3)Section 253(5)Section 271(1)(c)Section 5

…the expression 'sufficient cause', the principle of advancing substantial justice is of prime importance." 5.1 Reliance is also placed on the decision of the Hon'ble Calcutta High Court in the case of CIT -vs. Orissa Concrete and Allied Industries Ltd. (2003) 264 ITR 186 (Cal) wherein it is held that, 3 ITA No.2238/KOL/2024 "... what is really indicated in the various decisions cited and in section 5 of the Limitation Act itself, is that a litigant would be required to explain why the appeal and/or application could not be filed within the period prescribed by limitation and explain the delay for such period for…

Vagdevi Reddy Tandur, Hyderabad vs. DCIT Circle -5(1), Hyderabad

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

ITA 505/HYD/2022[2020-21]Status: DisposedITAT Hyderabad15 Mar 2023AY 2020-21

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri Sanjay Muttha, C.AFor Respondent: Shri KPRR Murthy
Section 195Section 200ASection 234ESection 250

…iscretion on the facts of each case keeping in mind that in construing the expression ‘sufficient cause’, the principle of advancing substantial justice is of prime importance. The Calcutta High Court in CIT v. Orissa Concrete & Allied Industries Ltd. [2003] 264 ITR 186 held as under : "what is really indicated in the various decisions cited and in section 5 of the Limitation Act itself, is that a litigant would be required to explain why the appeal and/or application could not be filed within the period prescribed by limitation and explain the delay for such period for the purpose of linking up the circumstance…

Srisaila Kshetra Yogi Vema Reddy Nithyannadana Satram, Kurnool vs. ITO, Exemption Ward, Tirupati

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

ITA 430/HYD/2022[2017-18]Status: DisposedITAT Hyderabad18 Jan 2023AY 2017-18

Bench: Shri Laliet Kumarassessment Year: 2017-18 Srisaila Kshetra Yogi Vema Vs. The Income Tax Officer, Exemption Ward, Reddy Nityannadana Satram, Tirupati. Kurnool, Andhra Pradesh. Pan : Aadts7734G. (Appellant) (Respondent) Assessee By: Shri Gbs Maitreya Revenue By: Ms. Reema Yadav. Date Of Hearing: 18.01.2023 Date Of Pronouncement: 18.01.2023

For Appellant: Shri GBS MaitreyaFor Respondent: Ms. Reema Yadav
Section 10Section 11(1)(d)Section 12ASection 143(2)Section 143(3)Section 5

…discretion on the facts of each case keeping in mind that in construing the expression ‘sufficient cause’, the principle of advancing substantial justice is of prime importance. The Calcutta High Court in CIT v. Orissa Concrete & Allied Industries Ltd. [2003] 264 ITR 186 held as under :". what is really indicated in the various decisions cited and in section 5 of the Limitation Act itself, is that a litigant would be required to explain why the appeal and/or application could not be filed within the period prescribed by limitation and explain the delay for such period for the purpose of linking up the circumstanc…

Shri Hemendra Lilachand Shah, Ahmedabad vs. The ITO Ward-5(2)(3), Ahmedabad

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

ITA 500/AHD/2020[2013-14]Status: DisposedITAT Ahmedabad23 Nov 2022AY 2013-14

Bench: Shri Waseem Ahmedआयकर अपील सं./Ita No.500/Ahd/2020 िनधा"रण वष"/Asstt. Year: 2013-2014 Shri Hemendra Lilachand Shah, Income Tax Officer, 2, Krishna Apartment, Vs. Ward-5(2)(3), Bhuderpura Road, Ahmedabad. Ambawadi, Ahmedabad-380015. Pan: Aelps5265E

For Appellant: Shri Aseem Thakkar, A.RFor Respondent: Shri Atul Pandey, Sr. D.R
Section 5

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ SMC” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.500/AHD/2020 िनधा"रण वष"/Asstt. Year: 2013-2014 Shri Hemendra Lilachand Shah, Income Tax Officer, 2, Krishna Apartment, Vs. Ward-5(2)(3), Bhuderpura Road, Ahmedabad. Ambawadi, Ahmedabad-380015. PAN: AELPS5265E (Applicant) (Respondent) Assessee by : Shri Aseem Thakkar, A.R Revenue by : Shri Atul Pandey, Sr. D.R सुनवाई क" तारीख/Date of Hearing : 10/10/2022 घोषणा क" तारीख /Date of Pronouncement: 23/11/2022 आदेश/O R D E R PER WASEEM AHMED, ACCOUNTANT…

Shri Mahesh P. Gandhi, Ahmedabad vs. The ACIT., Circle-10, Ahmedabad

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

ITA 1022/AHD/2018[1992-93]Status: DisposedITAT Ahmedabad23 Nov 2022AY 1992-93

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita Nos.1022 To 1025/Ahd/2018 िनधा"रण वष"/Asstt. Year: (1992-1993 To 1995-1996) Shri Mahesh P. Gandhi, A.C.I.T., D-404, 5Th Floor, Vs. Circle-10, Dharnidhar Tower, Ahmedabad. Paldi, Ahmedabad.

For Appellant: Shri P.D. Shah, A.RFor Respondent: Shri Alpesh Parmar, Sr.D.R
Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 154Section 234ASection 292BSection 69

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ A’’ BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.1022 to 1025/AHD/2018 िनधा"रण वष"/Asstt. Year: (1992-1993 to 1995-1996) Shri Mahesh P. Gandhi, A.C.I.T., D-404, 5th Floor, Vs. Circle-10, Dharnidhar Tower, Ahmedabad. Paldi, Ahmedabad. PAN: ABDPG8899D (Applicant) (Respondent) Assessee by : Shri P.D. Shah, A.R Revenue by : Shri Alpesh Parmar, Sr.D.R सुनवाई क" तारीख/Date of Hearing : 20/09/2022 घोषणा क" तारीख /Date of Pronouncement: 23/11/2022 आदेश/O R…

Shri Pravinkumar Hiralal Vora, Ahmedabad vs. The DCIT, Circle-2, Ahmedabad

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

ITA 153/AHD/2020[2012-13]Status: DisposedITAT Ahmedabad16 Sept 2022AY 2012-13

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No.153/Ahd/2020 िनधा"रण वष"/Asstt. Year: 2012-2013 Pravinkumar Hiralal Vora, D.C.I.T., A-71, Trithbhumi Apartment, Vs. Circle-2, Nr. Thakorbhai Desai Hall, Ahmedabad. Law Garden, Ellis Bridge, Ahmedabad-380006. Pan: Abjpv2934B

For Appellant: Shri P.D. Shah, A.RFor Respondent: Shri Shramdeep Sinha, Sr.D.R
Section 119Section 143(2)Section 254

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ A’’ BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं./ITA No.153/AHD/2020 िनधा"रण वष"/Asstt. Year: 2012-2013 Pravinkumar Hiralal Vora, D.C.I.T., A-71, Trithbhumi Apartment, Vs. Circle-2, Nr. Thakorbhai Desai Hall, Ahmedabad. Law Garden, Ellis Bridge, Ahmedabad-380006. PAN: ABJPV2934B (Applicant) (Respondent) Assessee by : Shri P.D. Shah, A.R Revenue by : Shri Shramdeep Sinha, Sr.D.R सुनवाई क" तारीख/Date of Hearing : 08/08/2022 घोषणा क" तारीख /Date of Pronouncemen…

Sandeepkumar Mithulal Mehta, Ahmedabad vs. The ITO, Ward-3(3)(10), Ahmedabad

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

ITA 1002/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad15 Jun 2022AY 2012-13

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No. 1002/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2012-2013 Sandeepkumar Mithulal Mehta, I.T.O., 7, Rajasthan Society, Vs. Ward-3(3)(10), Opp. Meghdoot Petrol Pump, Ahmedabad. Sahibaug, Ahmedabad.

For Appellant: Shri Kishor Goyal, A.RFor Respondent: Shri R.R. Makwana Sr. DR
Section 5

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ SMC’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं./ITA No. 1002/AHD/2019 िनधा"रण वष"/Asstt. Year: 2012-2013 Sandeepkumar Mithulal Mehta, I.T.O., 7, Rajasthan Society, Vs. Ward-3(3)(10), Opp. Meghdoot Petrol Pump, Ahmedabad. Sahibaug, Ahmedabad. PAN: AEGPS6728B (Applicant) (Respondent) Assessee by : Shri Kishor Goyal, A.R Revenue by : Shri R.R. Makwana Sr. DR सुनवाई की तारीख/Date of Hearing : 02/05/2022 घोषणा की ता…

Lalitadevi N. Tibrewala, Ahmedabad vs. The Pr. CIT, Ahmedabad

In the result, the appeal of the assessee is dismissed as infructuous

ITA 318/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad31 May 2022AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No. 318/Ahd/2018 िनधा"रण वष"/Asstt. Year: 2012-2013 Lalitadevi N. Tibrewala, Pr. Commissioner Of 6, Professor Colony, Vs. Income Tax, Nr. Vijay Cross Roads, Ahmedabad-5 Navrangpura, Ahmedabad-380009. Pan: Aappt0073M

For Appellant: Shri Deepak R. Shah, A.RFor Respondent: Shri A.P. Singh, CIT, D.R with Shri V.K. Singh, Sr. D.R
Section 263Section 54

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ C’’ BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No. 318/AHD/2018 िनधा"रण वष"/Asstt. Year: 2012-2013 Lalitadevi N. Tibrewala, Pr. Commissioner of 6, Professor Colony, Vs. Income Tax, Nr. Vijay Cross Roads, Ahmedabad-5 Navrangpura, Ahmedabad-380009. PAN: AAPPT0073M & आयकर अपील सं./ITA No. 670/AHD/2019 िनधा"रण वष"/Asstt. Year: 2012-2013 Lalitadevi N. Tibrewala, I.T.O., 6, Professor Colony, Vs. Ward-5(2)(5), Nr. Vijay Cross Roads, Ahmedabad. Navrangpura, Ahmedabad-38…

Navi Masjid Mahfile Husen Madrase Tarkki Islam Husaini Tekri, Banaskantha vs. The ACIT (Exemption), Ahmedabad

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

ITA 228/AHD/2021[NA]Status: DisposedITAT Ahmedabad13 Apr 2022

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: Shri Vartik Chokshi, Shri
Section 11Section 12Section 12ASection 5

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘D’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD (Convened through Virtual Court) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR & SHRI WASEEM AHMED, ACCOUNTANT MEMEBR आयकर अपील सं./I.T.A. No. 228/Ahd/2021 ("नधा"रण वष" / Assessment Year : NA) Navi Masjid Mahfile बनाम/ ACIT(Exemption) Husen Madrase Tarkki Ahmedabad Vs. Islam Husaini Tekri Kanodar, Palanpur, Banaskantha - 385520 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAATN1634M .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/Appellant by : Shri Vartik Chokshi, Shri Biren Shah & Shri G. M. T…

The Government Servants Co-Op Credit Society Ltd., Vadodara vs. The ITO, Ward-3(1)(2), Vadodara

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

ITA 442/AHD/2020[2012-13]Status: DisposedITAT Ahmedabad28 Feb 2022AY 2012-13

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No. 442/Ahd/2020 िनधा"रण वष"/Asstt. Year: 2012-13 The Government Servants Co-Op. Credit I.T.O., Society Ltd., Vs. Ward-3(1)(2), Hindi Bhavan, Vadodara. Sanstha Vasahat Raopura, Vadodara-390001. Pan: Aabat5146J

For Appellant: Shri Amrin Pathan, A.RFor Respondent: Shri Purushottam Kumar, Sr..D.R
Section 5Section 56Section 80P(2)

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ D’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 442/AHD/2020 िनधा"रण वष"/Asstt. Year: 2012-13 The Government Servants Co-op. Credit I.T.O., Society Ltd., Vs. Ward-3(1)(2), Hindi Bhavan, Vadodara. Sanstha Vasahat Raopura, Vadodara-390001. PAN: AABAT5146J (Applicant) (Respondent) Assessee by : Shri Amrin Pathan, A.R Revenue by : Shri Purushottam Kumar, Sr..D.R सुनवाई क" तारीख/Date of Hearing : 18/01/2022 घोषणा क"…

ACIT, Circle-2(1)(2), Ahmedabad vs. M/S. Kunj Infrastructure Pvt. Ltd., Ahmedabad

In the result, the appeals of the Revenue stand dismissed

ITA 1810/AHD/2017[2008-09]Status: DisposedITAT Ahmedabad22 Oct 2019AY 2008-09

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita Nos.1809-1810/Ahd/2017 आयकर अपील सं./Ita No.2854/Ahd/2016 With C.O. 13/Ahd/2019 "नधा"रण वष"/Asstt. Year: 2008-2009 D.C.I.T, M/S.Kunj Infrastructure Pvt. Ltd., 4Th Floor, Zodiac Plaza, Cirle-2(1)(2), Vs. Ahmedabad. St. Xaviers Corner, Navrangpura, Ahmedabad-380009. Pan: Aadck1900D

For Appellant: Shri Deepak R. Shah, A.R
Section 143(2)Section 143(3)Section 147Section 5

…the facts of each case keeping in mind that in construing the expression ‘sufficient cause’, the principle of advancing substantial justice is of prime importance." (p. 799) 4. The Calcutta High Court in CIT v. Orissa Concrete & Allied Industries Ltd. [2003] 264 ITR 186 held as under : ". . .what is really indicated in the various decisions cited and in section 5 of the Limitation Act itself, is that a litigant would be required to explain why the appeal and/or application could not be filed within the period prescribed by limitation and explain the delay for such period for the purpose of linking up the circums…

ACIT, Circle-2(1)(2), Ahmedabad vs. M/S. Kunj Infrastructure Pvt. Ltd., Ahmedabad

In the result, the appeals of the Revenue stand dismissed

ITA 1809/AHD/2017[2008-09]Status: DisposedITAT Ahmedabad22 Oct 2019AY 2008-09

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita Nos.1809-1810/Ahd/2017 आयकर अपील सं./Ita No.2854/Ahd/2016 With C.O. 13/Ahd/2019 "नधा"रण वष"/Asstt. Year: 2008-2009 D.C.I.T, M/S.Kunj Infrastructure Pvt. Ltd., 4Th Floor, Zodiac Plaza, Cirle-2(1)(2), Vs. Ahmedabad. St. Xaviers Corner, Navrangpura, Ahmedabad-380009. Pan: Aadck1900D

For Appellant: Shri Deepak R. Shah, A.R
Section 143(2)Section 143(3)Section 147Section 5

…the facts of each case keeping in mind that in construing the expression ‘sufficient cause’, the principle of advancing substantial justice is of prime importance." (p. 799) 4. The Calcutta High Court in CIT v. Orissa Concrete & Allied Industries Ltd. [2003] 264 ITR 186 held as under : ". . .what is really indicated in the various decisions cited and in section 5 of the Limitation Act itself, is that a litigant would be required to explain why the appeal and/or application could not be filed within the period prescribed by limitation and explain the delay for such period for the purpose of linking up the circums…

The Dy. Commissioner of Income Tax Circle-2(1)(2), Ahmedabad vs. M/S. Kunj Infrastructure Pvt. Ltd., Ahmedabad

In the result, the appeals of the Revenue stand dismissed

ITA 2854/AHD/2016[2008-09]Status: DisposedITAT Ahmedabad22 Oct 2019AY 2008-09

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita Nos.1809-1810/Ahd/2017 आयकर अपील सं./Ita No.2854/Ahd/2016 With C.O. 13/Ahd/2019 "नधा"रण वष"/Asstt. Year: 2008-2009 D.C.I.T, M/S.Kunj Infrastructure Pvt. Ltd., 4Th Floor, Zodiac Plaza, Cirle-2(1)(2), Vs. Ahmedabad. St. Xaviers Corner, Navrangpura, Ahmedabad-380009. Pan: Aadck1900D

For Appellant: Shri Deepak R. Shah, A.R
Section 143(2)Section 143(3)Section 147Section 5

…the facts of each case keeping in mind that in construing the expression ‘sufficient cause’, the principle of advancing substantial justice is of prime importance." (p. 799) 4. The Calcutta High Court in CIT v. Orissa Concrete & Allied Industries Ltd. [2003] 264 ITR 186 held as under : ". . .what is really indicated in the various decisions cited and in section 5 of the Limitation Act itself, is that a litigant would be required to explain why the appeal and/or application could not be filed within the period prescribed by limitation and explain the delay for such period for the purpose of linking up the circums…

Maheshraj Chemicals Pvt.Ltd., Ahmedabad vs. The Dy.CIT., Circle-4, Ahmedabad

In the result the appeal of the assessee is partly allowed

ITA 791/AHD/2012[1999-00]Status: DisposedITAT Ahmedabad06 Dec 2018AY 1999-00

Bench: Shri Waseem Ahmed & Madhumita Royआयकर अपील सं./Ita No.791/Ahd/2012 िनधा"रण वष"/Asstt. Year: 1999-2000 Dcit, Mahesraj Chemicals Pvt. Ltd. Circle-4, Vs. 141, Phase Ii, Gidc, Vatva, Ahmedabad Ahmedabad-382330 Pan:Aabcm0424C

For Appellant: Smt Urvashi Shodhan, ARFor Respondent: Shri Vinod Talwani, Sr.DR
Section 234BSection 271Section 28Section 36Section 80H

…the facts of each case keeping in mind that in construing the expression ‘sufficient cause’, the principle of advancing substantial justice is of prime importance." (p. 799) 4. The Calcutta High Court in CIT v. Orissa Concrete & Allied Industries Ltd. [2003] 264 ITR 186 held as under : ". . .what is really indicated in the various decisions cited and in section 5 of the Limitation Act itself, is that a litigant would be required to explain why the appeal and/or application could not be filed within the period prescribed by limitation and explain the delay for such period for the purpose of linking up the circums…

CIT v. Orissa Concrete & Allied Industries Ltd. (264 ITR 186) — Cited in 14 Judgments | BharatTax