CIT v. Sanmac Motor Finance Ltd.

322 ITR 309High Court2010#6983 most cited

What is CIT v. Sanmac Motor Finance Ltd. authority for?

Courts often condone significant delays in filing appeals, particularly when there is a reasonable cause, adopting a liberal and pragmatic approach to do substantial justice.

16

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v. Sanmac Motor Finance Ltd. · condonation of delay · reasonable cause · liberal approach · delay in filing appeal · substantial cause of justice · 1876 days delay condoned · Madras High Court · appeal delay

Sections most often in play

Section 250Section 142(1)Section 144Section 200A(1)(c)Section 234ESection 139(1)Section 133(6)Section 143(2)

Issues it is cited on

section 200asection 234esection 200delay in filing appealreasonable causesection 234section 20section 24section 23condonation of delaysection 12section 25

Judgments citing CIT v. Sanmac Motor Finance Ltd.

Chourasiainfratech Pvt Ltd., Bengaluru vs. DCIT, Circle-2(1)(1), Bengaluru

In the result, the appeal is treated as allowed for statistical purposes

ITA 317/BANG/2025[2015-16]Status: DisposedITAT Bangalore14 Aug 2025AY 2015-16

Bench: Shri Narender Kumar Choudhry & Shri Waseem Ahmedassessment Year: 2015-16

For Appellant: Shri Y Pranay Sharma, AdvocateFor Respondent: Shri Balusamy N, JCIT
Section 133(6)Section 143(2)Section 144Section 246ASection 250Section 253(3)

…the Hon'ble Tribunal. 21. The Appellant also places reliance on the following decisions: i) CIT Vs. Golf View Homes Ltd (2017) 148 DTR 27 (Kar) ii) DIT Vs. Karnataka Golf Association (2014) 42 taxmann.com 57 (Kar). iii) CIT Vs. Sanmac Motor Finance Ltd (2010) 322 ITR 309 (Madras) iv) L. SOhanraj Vs. DCIT in ITA No. 120 to 135 of 2004 dated 19.07.2004 (Kar) 22. Wherefore, the above mentioned Appellant humbly pray before your Honour to kindly take a lenient and compassionate view and condone the delay of about 461 days in filing the present appeal and the admit and hear the same on merits of the matter for the adva…

Purva Khandesh Kushtha Sewa Mandal, Bhusawal vs. Income Tax Officer, Exemption Ward- 1(2), Nashik

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

ITA 2845/PUN/2024[2016-17]Status: DisposedITAT Pune06 May 2025AY 2016-17

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2845/Pun/2024 Assessment Year : 2016-17

For Respondent: Appellant by Shri Rohit S. Tapadiya
Section 139(1)Section 144Section 147Section 148Section 250Section 271(1)(c)Section 69A

…ted in the instant case and in light of judgment of Hon’ble Supreme Court in the case of Collector Land Acquisition Vs. MST Katiji (1987) 167 ITR 471 SC and the decision of Hon’ble Madras High Court in the case of CIT vs. Sanmac Motor Finance Ltd. reported in 322 ITR 309 where delay of 1876 days was condoned, we therefore condone the delay of 147 days and proceed for adjudication of the appeal. 4. Coming to the merits of the case, we notice that the assessee trust has not filed the return of income u/s.139(1) of the Act. Based on the information available with NMS and ITS data that the assessee has deposited cas…

Sai Sakshi Automotive Pvt Ltd, Pune vs. NFAC, Delhi

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

ITA 26/PUN/2025[2017-18]Status: DisposedITAT Pune24 Mar 2025AY 2017-18

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.26/Pun/2025 Assessment Year : 2017-18

For Appellant: NoneFor Respondent: Shri Arvind Desai
Section 250(6)Section 270A

…and also taking into consideration the judgment of Hon’ble Supreme Court in the case of Collector Land Acquisition Vs. MST Katiji (1987) 167 ITR 471 SC and the decision of Hon’ble Madras High Court in the case of CIT vs. Sanmac Motor Finance Ltd. reported in 322 ITR 309 where delay of 1876 days was condoned, we find that the case of the assessee needs to be taken up with liberal approach as there was ‘reasonable cause’ which prevented the assessee in filing the appeal before ld.CIT(A) within the stipulated time. We therefore condone the said delay of 673 days before ld.CIT(A) and admit the appeal for adjudicatio…

Shri Jaybhavani V K S Society Limited, Kameri, Sangli vs. The Income Tax Officer, Ward-5, Sangli

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

ITA 2621/PUN/2024[2017-18]Status: DisposedITAT Pune20 Mar 2025AY 2017-18

Bench: Dr.Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita No.2621/Pun/2024 Assessment Year : 2017-18

For Appellant: Shri Ajinkya MFor Respondent: Shri Vishal A. Makawane
Section 139(1)Section 142(1)Section 144Section 250

…adjudication of the appeal in light of judgment of Hon’ble Supreme Court in the case of Collector Land Acquisition Vs. MST Katiji (1987) 167 ITR 471 SC and the decision of Hon’ble Madras High Court in the case of CIT vs. Sanmac Motor Finance Ltd. reported in 322 ITR 309. 3. Facts of the case are that the assessee is a Cooperative Credit Society engaged in providing credit facilities to its members. For the year under consideration, the assessee has not filed the return of income u/s.139(1) of the Act. Based on the information available in AIMS Module, ld. Assessing Officer observed that the assessee society made…

Veediyarasampalayam Powerloom Weavers Co-Op Production and Sales Society Ltd., Namakkal vs. ITO, TDS Ward, Salem

In the result, the appeals filed by the assessee in ITA

ITA 3020/CHNY/2024[2015-16]Status: DisposedITAT Chennai24 Jan 2025AY 2015-16

Bench: Shri George George Kand Shri Amitabh Shukla

For Appellant: Shri Kathir, AdvocateFor Respondent: Shri S. Easwar, JCIT
Section 200ASection 234ESection 250

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी अिमताभ शु"ला, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 3018, 3019 & 3020/CHNY/2024 िनधा"रण वष"/Assessment Years:2013-14, 2014-15 & 2015-16 Veediyarasampalayam The Income Tax Officer, Powerloom Weavers Co-op Vs. TDS Ward, Production and Sales Society Salem. Ltd., No.497/1, Paalikkathuthottam, Vediyarsampalayam, Agraharam Post, Pallipalayam, Namakkal – 638 008. PAN: AACAV 2101N (अपीलाथ"/Appellant) (""यथ…

Veediyarasampalayam Powerloom Weavers Co-Op Production and Sales Society Ltd., Namakkal vs. ITO, TDS Ward, Salem

In the result, the appeals filed by the assessee in ITA

ITA 3019/CHNY/2024[2014-15]Status: DisposedITAT Chennai24 Jan 2025AY 2014-15

Bench: Shri George George Kand Shri Amitabh Shukla

For Appellant: Shri Kathir, AdvocateFor Respondent: Shri S. Easwar, JCIT
Section 200ASection 234ESection 250

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी अिमताभ शु"ला, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 3018, 3019 & 3020/CHNY/2024 िनधा"रण वष"/Assessment Years:2013-14, 2014-15 & 2015-16 Veediyarasampalayam The Income Tax Officer, Powerloom Weavers Co-op Vs. TDS Ward, Production and Sales Society Salem. Ltd., No.497/1, Paalikkathuthottam, Vediyarsampalayam, Agraharam Post, Pallipalayam, Namakkal – 638 008. PAN: AACAV 2101N (अपीलाथ"/Appellant) (""यथ…

Veediyarasampalayam Powerloom Weavers Co-Op Production and Sales Society Ltd., Namakkal vs. ITO, TDS Ward, Salem

In the result, the appeals filed by the assessee in ITA

ITA 3018/CHNY/2024[2013-14]Status: DisposedITAT Chennai24 Jan 2025AY 2013-14

Bench: Shri George George Kand Shri Amitabh Shukla

For Appellant: Shri Kathir, AdvocateFor Respondent: Shri S. Easwar, JCIT
Section 200ASection 234ESection 250

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी अिमताभ शु"ला, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 3018, 3019 & 3020/CHNY/2024 िनधा"रण वष"/Assessment Years:2013-14, 2014-15 & 2015-16 Veediyarasampalayam The Income Tax Officer, Powerloom Weavers Co-op Vs. TDS Ward, Production and Sales Society Salem. Ltd., No.497/1, Paalikkathuthottam, Vediyarsampalayam, Agraharam Post, Pallipalayam, Namakkal – 638 008. PAN: AACAV 2101N (अपीलाथ"/Appellant) (""यथ…

St. Marys English Medium School Society, Narasaraopet vs. Income Tax Officer, (Exemption Ward), Guntur

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

ITA 485/VIZ/2024[2014-15]Status: DisposedITAT Visakhapatnam17 Dec 2024AY 2014-15

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.484 & 485/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2013-14 & 2014-15) St. Marys English Medium School Society V. Ito (Exemption) Income Tax Office Main Road, Ravipadu Village Lakshmipuram Main Road Narasaraopet Mandal Guntur – 522006 Narasaraopet – 522604, Andhra Pradesh Andhra Pradesh [Pan: Aakts3349C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 10Section 11Section 143(1)

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM (HYBRID HEARING) श्री के.नरधिम्हा चारी, न्याधयक िदस्य एिं श्री एि बालाकृष्णन, लेखा िदस्य के िमक्ष BEFORE SHRI K. NARASIMHA CHARY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.Nos.484 & 485/VIZ/2024 (निर्धारण वर्ा/ Assessment Year: 2013-14 & 2014-15) St. Marys English Medium School Society v. ITO (Exemption) Income Tax Office Main Road, Ravipadu Village Lakshmipuram Main Road Narasaraopet Mandal Guntur – 522006 Narasaraopet – 522604, Andhra…

St. Marys English Medium School Society, Narasaraopet vs. Income Tax Officer, (Exemption Ward), Guntur

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

ITA 484/VIZ/2024[2013-14]Status: DisposedITAT Visakhapatnam17 Dec 2024AY 2013-14

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.484 & 485/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2013-14 & 2014-15) St. Marys English Medium School Society V. Ito (Exemption) Income Tax Office Main Road, Ravipadu Village Lakshmipuram Main Road Narasaraopet Mandal Guntur – 522006 Narasaraopet – 522604, Andhra Pradesh Andhra Pradesh [Pan: Aakts3349C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 10Section 11Section 143(1)

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM (HYBRID HEARING) श्री के.नरधिम्हा चारी, न्याधयक िदस्य एिं श्री एि बालाकृष्णन, लेखा िदस्य के िमक्ष BEFORE SHRI K. NARASIMHA CHARY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.Nos.484 & 485/VIZ/2024 (निर्धारण वर्ा/ Assessment Year: 2013-14 & 2014-15) St. Marys English Medium School Society v. ITO (Exemption) Income Tax Office Main Road, Ravipadu Village Lakshmipuram Main Road Narasaraopet Mandal Guntur – 522006 Narasaraopet – 522604, Andhra…

Thimmiah Narayanappa Muralidhar, Shivamogga vs. Income Tax Officer, Ward-3, Shivamogga

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

ITA 1578/BANG/2024[2017-18]Status: DisposedITAT Bangalore23 Sept 2024AY 2017-18

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2017-18 Shri. Thimmiah Narayanappa Muralidhar, Vs. Ito, No.5, Karidevaraker I Cross, Gandhibazaar, Ward – 3, Shimoge – 577 202. Shivamogga. Pan : Bqkpm 0728 C Appellant Respondent Assessee By : S/Shri. Ravishankar & Monish Sowkar, Advocates. Revenue By : Shri. Ganesh R Gale, Standing Counsel For Department. Date Of Hearing : 23.09.2024 Date Of Pronouncement : 23.09.2024

For Appellant: S/Shri. Ravishankar and Monish Sowkar, AdvocatesFor Respondent: Shri. Ganesh R Gale, Standing Counsel for Department
Section 115BSection 143(3)Section 234ASection 250Section 69A

…Insurance Co. Ltd. v. Smt Nirmala Devi and Others 118 ITR 507 (SC).  Radha Krishna Rai v. Allahabad Bank and Others  (2009) 9 SCC 733  CIT v. West Bengal Infrastructure Development Finance Corporation Ltd 334 ITR 269 (SC).  CIT v. Sanmac Motor Finance Ltd 322 ITR 309 (Mad).  Ramnath Sao and Others v. Gobardhan Sao and Others (2002) 3 SCC 195  Senior BhosaleEstate (HUF) v. ACIT (2019) 112 Taxmann.com 134  lanka venkateshwara v. State of Andhra Pradesh and others 2011 4 SCC 363  PCIT v. Suncity Projects (P) Ltd 145 taxmann.com 458 (SC) 8. As mentioned earlier, in the facts of the instant case, there is rea…

Vishal Bansal, Jaipur vs. DCIT, Circle-7, Jaipur

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

ITA 58/JPR/2023[2012-13]Status: DisposedITAT Jaipur26 Jun 2023AY 2012-13

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Rohan Sogani (CA)For Respondent: Smt. Monisha Choudhary (Addl.CIT)
Section 143(3)Section 271(1)(c)Section 274

…ion vs. Mst. Katiji & Ors (1987) 167 ITR 0471 (SC) • M/s Hossana Ministries vs. ITO(E) TC(Appeal) No. 3 of 2017 (Madras H.C.) • Jayvantsinh N. Vaghela vs. ITO (2013) 40 Taxmann.com 491 (Gujarat H.C.) 6 Vishal Bansal • CIT vs. Sanmac Motor Finance Ltd. (2010) 322 ITR 309 (Mad. H.C.) • Prashanth Projects Ltd. vs. DCIT ITA No. 192 of 2014 dated 19.07.2016 (Mombay H.C.) • M/s Midas Ploymer Compounds Pvt. Ltd. ACIT in ITA No. 288/Coch/2017 dated 25.06.2018 • M/s Lahoti Overseas Ltd. vs. DCIT in ITA No. 3786/Mum/2012 dated 18.03.2016 7. On the other hand, the ld. DR representing the revenue heavily relied upon the fi…

V Dinesh Kumar, Bangalore vs. Income Tax Officer Ward-2(2)(2), Bangalore

ITA 883/BANG/2019[2013-14]Status: DisposedITAT Bangalore25 Oct 2019AY 2013-14

Bench: Shri N V Vasudevan & Shri G Manjunathaassessment Year : 2013-14

For Appellant: Shri C. Ramesh, CAFor Respondent: Shri Sunil Kumar Agarwal, Addl.CIT(DR)(ITAT), Bengaluru
Section 144

…see has approached the present counsel and filed appeal before the CIT(Appeals). 4. The CIT(Appeals) did not dispute the facts stated in the affidavit and referred to a decision of the Hon’ble Madras High Court in the case of CIT v. Sanmac Motor Finance Ltd. 322 ITR 309 (Mad) wherein the Hon’ble Madras High Court took the view that if the explanation for the delay does not smack of malafides and is not by way of dilatory strategy, the court must condone the delay. According to CIT(A), the bonafides of assessee has to be seen. According to him, in the case of assessee, reasons given are not attributable to any bo…

Divisional Railway Manager, Jaipur vs. Assistant Commissioner of Income Tax (TDS), Jaipur

In the result, both the appeals of the assessee are allowed for statistical

ITA 1466/JPR/2018[2012-13]Status: DisposedITAT Jaipur13 May 2019AY 2012-13
For Appellant: Shri Rajeev Sogani (CA)For Respondent: Shri Ashok Khanna (JCIT)
Section 201(1)

…Acquisition Vs. Mst. Katiji & ors. (1987) 167 ITR 471 (SC). (iii) M/s Hossana Ministries Vs. ITO(Exemptions) TC (Appeal) No. 3 of 2017 (Mad. H.C.) (iv) Jayvantsinh N Vaghela Vs ITO (2013) 40 taxmann.com 491 (Guj). (v) CIT Vs. Sanmac Motor Finance Ltd. (2010) 322 ITR 309 (Mad). (vi) Prashanth Projects Ltd. Vs DCIT, IT Appeal No. 192/2014 (Bom H.C.) (vii) Midas Polymer Compounds Pvt. Ltd. Vs. ACIT ITA No. 288/Coch/2017 (ITAT Cochin Bench) (viii) M/s Lahoti Overseas Ltd. Vs DCIT ITA No. 3786/Mum/2012 (ITAT Mum Bench) 6. By relying on the judicial pronouncements, the ld. AR has requested that the delay in filing…

Divisional Railway Manager, Jaipur vs. Assistant Commissioner of Income Tax (TDS), Jaipur

In the result, appeals of the assessee are partly allowed for statistical purposes only

ITA 1467/JPR/2018[2014-15]Status: DisposedITAT Jaipur11 Feb 2019AY 2014-15
For Appellant: Shri Rajiv Sogani (CA) &For Respondent: Shri B.K. Gupta (CIT-DR)
Section 201(1)Section 206A

…quisition Vs. Mst. Katiji & ors. (1987) 167 ITR 471 (SC). (iii) M/s Hossana Ministries Vs. ITO(Exemptions) TC (Appeal) No. 3 of 2017 (Mad. H.C.) (iv) Jayvantsinh N Vaghela Vs ITO (2013) 40 taxmann.com 491 (Guj). (v) CIT Vs. Sanmac Motor Finance Ltd. (2010) 322 ITR 309 (Mad). (vi) Prashanth Projects Ltd. Vs DCIT, IT Appeal No. 192/2014 (Bom H.C.) (vii) Midas Polymer Compounds Pvt. Ltd. Vs. ACIT ITA No. 288/Coch/2017 (ITAT Cochin Bench) (viii) M/s Lahoti Overseas Ltd. Vs DCIT ITA No. 3786/Mum/2012 (ITAT Mum Bench) 6. By relying on the judicial pronouncements, the ld. AR has requested that the delay in filing…

Divisional Railway Manager, Jaipur vs. Assistant Commissioner of Income Tax (TDS), Jaipur

In the result, appeals of the assessee are partly allowed for statistical purposes only

ITA 1464/JPR/2018[2010-11]Status: DisposedITAT Jaipur11 Feb 2019AY 2010-11
For Appellant: Shri Rajiv Sogani (CA) &For Respondent: Shri B.K. Gupta (CIT-DR)
Section 201(1)Section 206A

…quisition Vs. Mst. Katiji & ors. (1987) 167 ITR 471 (SC). (iii) M/s Hossana Ministries Vs. ITO(Exemptions) TC (Appeal) No. 3 of 2017 (Mad. H.C.) (iv) Jayvantsinh N Vaghela Vs ITO (2013) 40 taxmann.com 491 (Guj). (v) CIT Vs. Sanmac Motor Finance Ltd. (2010) 322 ITR 309 (Mad). (vi) Prashanth Projects Ltd. Vs DCIT, IT Appeal No. 192/2014 (Bom H.C.) (vii) Midas Polymer Compounds Pvt. Ltd. Vs. ACIT ITA No. 288/Coch/2017 (ITAT Cochin Bench) (viii) M/s Lahoti Overseas Ltd. Vs DCIT ITA No. 3786/Mum/2012 (ITAT Mum Bench) 6. By relying on the judicial pronouncements, the ld. AR has requested that the delay in filing…

D.K. Ashok, Bangalore vs. DCIT, Bangalore

In the result, the assessee's appeal for Assessment Year 2008-09 is treated as allowed for statistical purposes

ITA 846/BANG/2012[2008-09]Status: DisposedITAT Bangalore16 Jan 2015AY 2008-09

Bench: Shri Rajpal Yadav & Shri Jason P. Boaz

For Appellant: Shri H.N. Khincha, C.AFor Respondent: Shri Bijoy Kumar Pnada, Addl. CIT (D.R)
Section 132Section 142(1)Section 143(3)Section 154Section 234ASection 234BSection 234CSection 244A

…of delay of 96 days in filing the appeal, the learned Authorised Representative placed reliance on the following decisions of various Courts and Tribunals :- i) Collector, Land Acquisition V MST Katiji (167 ITR 471) (SC) ii) CIT V Sanmac Motor Finances Ltd. (322 ITR 309) (Madras). iii) CIT V ISRO Satellite Centre (ITA No.582/2008 dt.28.12.2011) of the Karnataka High Court. iv) Raghavendra Constructions V ITO (ITA No.425/Bang/2012 dt.14.12.2012). v) Shakuntala Hegde (L/R of R.K. Hegde) V ACIT in ITA No.2785/Bang/2004. 4.2.2 The learned Authorised Representative prays that in the facts and circumstances of the cas…

CIT v. Sanmac Motor Finance Ltd. (322 ITR 309) — Cited in 16 Judgments | BharatTax