Which sections of the Income Tax Act does Collector, Land Acquisition, Anantnag & Anr. v. Mst. Katiji & Ors. come up under?

It is most often cited in judgments turning on Section 250, Section 147, Section 144, Section 144B, Section 142(1), Section 250(6).

Collector, Land Acquisition, Anantnag & Anr. v. Mst. Katiji & Ors.

Q: How many judgments cite Collector, Land Acquisition, Anantnag & Anr. v. Mst. Katiji & Ors.?

451 judgments on BharatTax cite Collector, Land Acquisition, Anantnag & Anr. v. Mst. Katiji & Ors. (2 SCC 107), spanning 2013 to 2026.

2 SCC 107Supreme Court of India1987#157 most cited

What is Collector, Land Acquisition, Anantnag & Anr. v. Mst. Katiji & Ors. authority for?

Courts must adopt a liberal approach when considering applications for condonation of delay, preferring to decide cases on their merits rather than allowing technicalities of limitation to scuttle justice. This principle applies to ensure the substantive rights of parties are not defeated by minor delays.

451

judgments rely on this decision, according to BharatTax’s citation analysis of 367,735 Indian tax judgments — from 2013 to 2026.

Also referred to as

Collector v. Katiji · Mst. Katiji · condonation of delay · delay in filing appeal · liberal approach · justice on merits · extension of limitation · reasonable cause · Section 250 · Section 147 · Section 148

Sections most often in play

Section 250 Section 147 Section 144 Section 144B Section 142(1)Section 250(6)Section 143(3)Section 148

Issues it is cited on

extension of limitation reasonable cause delay in filing appeal best judgment assessment section 12a(1)(ac)(iii)section 250(6)section 12a(1)(ac)condonation of delay section 12a(1)section 80g(5)service of notice section 12ab

Judgments citing Collector, Land Acquisition, Anantnag & Anr. v. Mst. Katiji & Ors.

Manohar Lal Agarwal, Jaipur vs. DCIT, Circle-I, Jaipur

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

ITA 80/JPR/2021[2013-14]Status: DisposedITAT Jaipur02 Sept 2021AY 2013-14

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 80/Jp/2021 Assessment Year: 2013-14 Shri Manohar Lal Agarwal, Cuke A.C.I.T., Vs. P/O- M/S Mahalaxmi Abhushan Circle-1, Bhandar, 165, Kishanpole Bazar, Jaipur. Chhoti Chopar, Jaipur. Pan No.: Aanpa 6995 P Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri S.L. Poddar (Adv) Jktlo Dh Vksj Ls@ Revenue By :Smt. Runi Pal (Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 17/08/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 02/09/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi Dated 02/08/2021 For The A.Y. 2013-14. Following Grounds Have Been Taken By The Assessee: “1. Under The Facts & Circumstances Of The Case, The Ld. Cit(A), Faceless Appeal Centre Has Erred In Dismissing The Appeal As Belated/Delayed Appeal Without Considering The Reply & Evidences Filed By The Assessee. 2. In The Facts & Circumstances Of The Case, The Ld. Cit(A) Has Erred In Confirming The Findings Of Ld. Ao In Passing The Order U/S 143(3)/147 Of The Income Tax Act, 1961 Which Is Bad In Law As 2

For Appellant: Shri S.L. Poddar (Adv)For Respondent: Smt. Runi Pal (Addl.CIT)

Section 143(3)Section 148

…has been wrongly dismissed by the NFAC, therefore, considering the totality of facts and circumstances as narrated above and also considering the principles laid down in the case of Collector, Land Acquisition, Anantnag & Anr. Vs Mst. Katiji and others (1987) 2 SCC 107 wherein the Hon'ble Supreme Court has held that the expression ‘Sufficient Cause’ employed by the legislature is adequately elastic to enable the Courts to apply the law in a meaningful manner to sub-serves the ends of justice that being the life-purpose of the existence of the institution of Courts. It was further held by the Hon’ble Supreme Court…

Ram Kishore Khandelwal, Jaipur vs. ITO, Ward-6(2), Jaipur

In the result, this appeal filed by the assessee is dismissed as withdrawn

ITA 269/JPR/2020[2015-16]Status: DisposedITAT Jaipur16 Aug 2021AY 2015-16

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 269/Jp/2020 Fu/Kzkj.K O"Kz@Assessment Year :2015-16 Shri Ram Kishore Khandelwal, Cuke I.T.O., Vs. A-19, Jai Jawan Colony-I, Tonk Ward 6(2), Road, Jaipur-302018. Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Acwpk 9167 C Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri P.C. Sharma (Adv.) Jktlo Dh Vksj Ls@ Revenue By: Smt. Runi Pal(Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 29/07/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 16/08/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-2, Jaipur Dated 31/01/2020 For The A.Y. 2015-16. 2. The Hearing Of The Appeal Was Concluded Through Video Conference In View Of The Prevailing Situation Of Covid-19 Pandemic.

For Appellant: Shri P.C. Sharma (Adv.)For Respondent: Smt. Runi Pal(Addl.CIT)

Section 250Section 253Section 253(1)Section 253(5)

…as a dilatory tactic, the Court should normally condone the delay as the intent is always to promote substantial justice following the Hon’ble Supreme Court decisions in the case of Collector, Land Acquisition, Anantnag & Anr. Vs Mst. Katiji and others (1987) 2 SCC 107 and N. Balakrishnan Vs M. Krishnamurthy 1998 (7) SCC 123. 6. Per contra, the ld. DR submitted that there is a substantial delay of 53 days in filing the present appeal by the assessee and the application so filed by the assessee does not reflect any reasonable cause on the part of the assessee for the delay in filing the present appeal. She accordi…

Sunil Kumar Sharma, Ghaziabad vs. ITO Ward - 2(3), Ghaziabad

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

ITA 5486/DEL/2019[2010-11]Status: DisposedITAT Delhi05 Aug 2021AY 2010-11

Bench: Shri R.K. Pandaassessment Year: 2010-11 Sunil Kumar Sharma, Vs Ito, 98/4, Double Storey, Ward-2(3), Govind Puri, Ghaziabad, Ghaziabad. Uttar Pradesh. Pan: Awkps4448J (Appellant) (Respondent) Assessee By : Shri A.K. Srivastava, Ca Revenue By : Shri R.K. Gupta, Sr. Dr Date Of Hearing : 05.08.2021 Date Of Pronouncement : 05.08.2021 Order This Appeal Filed By The Assessee Is Directed Against The Order Dated 30Th May, 2018 Of The Cit(A), Ghaziabad, Relating To Assessment Year 2010-11. 2. Although A Number Of Grounds Have Been Raised By The Assessee, These All Relate To The Order Of The Cit(A) In Dismissing The Appeal Filed By The Assessee In Limine On Account Of Delay In Filing Of The Appeal By 34 Days.

For Appellant: Shri A.K. Srivastava, CAFor Respondent: Shri R.K. Gupta, Sr. DR

Section 143(2)Section 147Section 148

…s not a matter of right since the assessee has failed to show reasons of delay on the last day of limitation and, thereafter, for each day. 7.1 I find, the Hon’ble Supreme Court in the case of Collector Land Acquisition vs. Mst. Katiji & Ors reported in 1982 2 SCC 107, has held that when substantial justice and technical considerations are pitted against each other, cause of 3 substantial justice deserves to be preferred for the other side cannot claim to have vested right in injustice being done because of a non-deliberate delay. There is no presumption that delay is occasioned deliberately, or on account of cu…

Zte Corporation, Gurgaon vs. DCIT (International Taxation), Gurgaon

ITA 1930/DEL/2020[2017-18]Status: DisposedITAT Delhi30 Jun 2021AY 2017-18

Section 133A

…Court / Tribunal w.e.f. 15.03.2020.While referring to section 253(5) of the Act and the SA No.364/Del/2020 & CO No.07/Del/2021 ZTE Corporation vs. DCIT & Ors. decision of Hon'ble Supreme Court in Collector, Land acquisition, Anantnag v Mst. Katiji, (1987) 2 SCC 107. The Ld. AR submitted that in the present facts sufficient cause has been explained to condone the bona fide delay. 7. Alternatively, the Ld. AR argued that the assessee has also preferred cross-objections in Department's appeal for A.Y. 2016-17, which is in line with the grounds agitated in the Assessee's appeal and thus, considering that the c…

Zte Corporation, China vs. JCIT (OSD) International Taxation, Gurgaon

ITA 1474/DEL/2020[2016-17]Status: DisposedITAT Delhi30 Jun 2021AY 2016-17

Section 133A

DCIT, Int. Tax., .Circle Gurgaon, Gurgaon vs. Zte Corporation, China

ITA 8185/DEL/2019[2016-17]Status: DisposedITAT Delhi30 Jun 2021AY 2016-17

Section 133A

Smt. Manju Devi Jain, Jaipur vs. ITO, Ward-6(4), Jaipur

In the result, this appeal filed by the assessee is dismissed as withdrawn

ITA 12/JPR/2020[2011-12]Status: DisposedITAT Jaipur22 Jun 2021AY 2011-12

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 12/Jp/2020 Fu/Kzkj.K O"Kz@Assessment Year :2011-12 Manju Devi Jain, Cuke I.T.O., 1St Floor, Trade Center No. 10, Vs. Ward 6(4), Opp. Jp Underpass, Sahkar Marg, Jaipur. Lal Kothi, Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Acmpj 4167 D Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri Ashok Kr Gupta (Adv.) Jktlo Dh Vksj Ls@ Revenue By: Smt. Monisha Choudhary(Jcit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 18/06/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 22/06/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A), Ajmer Dated 26/09/2019 For The A.Y. 2011-12. 2. The Hearing Of The Appeal Was Concluded Through Video Conference In View Of The Prevailing Situation Of Covid-19 Pandemic.

For Appellant: Shri Ashok Kr Gupta (Adv.)For Respondent: Smt. Monisha Choudhary(JCIT)

Section 253Section 253(5)

…as a dilatory tactic, the Court should normally condone the delay as the intent is always to promote substantial justice following the Hon’ble Supreme Court decisions in the case of Collector, Land Acquisition, Anantnag & Anr. Vs Mst. Katiji and others (1987) 2 SCC 107 and N. Balakrishnan Vs M. Krishnamurthy 1998 (7) SCC 123. 6. Per contra, the ld. DR submitted that there is a substantial delay of 38 days in filing the present appeal by the assessee and the application so filed by the assessee does not reflect any reasonable cause on the part of the 4 ITA 12/JP/2020_ Manju Devi Jain Vs ITO assessee for the delay…

Sub Treasury Officer, Asind, Bhilwara vs. DCIT, CPC (TDS), Ghajiabad

In the result, all these appeals filed by the assessee are dismissed

ITA 1006/JPR/2019[2018-19 (24Q-4TH QTR.)]Status: DisposedITAT Jaipur11 Jun 2021

For Appellant: Shri Ankur Salagia (CA)For Respondent: Smt. Monisha Choudhary (Addl.CIT)

…as a dilatory tactic, the Court should normally condone the delay as the intent is always to promote substantial justice following the Hon’ble Supreme Court decisions in the case of Collector, Land Acquisition, Anantnag & Anr. Vs Mst. Katiji and others (1987) 2 SCC 107 and N. Balakrishnan Vs M. Krishnamurthy 1998 (7) SCC 123. 7. Per contra, the ld. DR submitted that there is a substantial delay of 3 days in filing the present appeal by the assessee and the application so filed by the assessee does not reflect any reasonable cause on the part of the assessee for the delay in filing the present appeal. She submitte…

Sub Treasury Officer, Asind, Bhilwara vs. DCIT, CPC (TDS), Ghajiabad

In the result, all these appeals filed by the assessee are dismissed

ITA 1005/JPR/2019[2018-19 (24Q-3rd Qtr.)]Status: DisposedITAT Jaipur11 Jun 2021

For Appellant: Shri Ankur Salagia (CA)For Respondent: Smt. Monisha Choudhary (Addl.CIT)

…as a dilatory tactic, the Court should normally condone the delay as the intent is always to promote substantial justice following the Hon’ble Supreme Court decisions in the case of Collector, Land Acquisition, Anantnag & Anr. Vs Mst. Katiji and others (1987) 2 SCC 107 and N. Balakrishnan Vs M. Krishnamurthy 1998 (7) SCC 123. 7. Per contra, the ld. DR submitted that there is a substantial delay of 3 days in filing the present appeal by the assessee and the application so filed by the assessee does not reflect any reasonable cause on the part of the assessee for the delay in filing the present appeal. She submitte…

Sub Treasury Officer, Asind, Bhilwara vs. DCIT, CPC (TDS), Ghajiabad

In the result, all these appeals filed by the assessee are dismissed

ITA 1004/JPR/2019[2017-18 (24Q-4TH QTR.)]Status: DisposedITAT Jaipur11 Jun 2021

For Appellant: Shri Ankur Salagia (CA)For Respondent: Smt. Monisha Choudhary (Addl.CIT)

…as a dilatory tactic, the Court should normally condone the delay as the intent is always to promote substantial justice following the Hon’ble Supreme Court decisions in the case of Collector, Land Acquisition, Anantnag & Anr. Vs Mst. Katiji and others (1987) 2 SCC 107 and N. Balakrishnan Vs M. Krishnamurthy 1998 (7) SCC 123. 7. Per contra, the ld. DR submitted that there is a substantial delay of 3 days in filing the present appeal by the assessee and the application so filed by the assessee does not reflect any reasonable cause on the part of the assessee for the delay in filing the present appeal. She submitte…

Sub Treasury Officer, Asind, Bhilwara vs. DCIT, CPC (TDS), Ghajiabad

In the result, all these appeals filed by the assessee are dismissed

ITA 1003/JPR/2019[2016-17 (24Q-4qQtr)]Status: DisposedITAT Jaipur11 Jun 2021

For Appellant: Shri Ankur Salagia (CA)For Respondent: Smt. Monisha Choudhary (Addl.CIT)

…as a dilatory tactic, the Court should normally condone the delay as the intent is always to promote substantial justice following the Hon’ble Supreme Court decisions in the case of Collector, Land Acquisition, Anantnag & Anr. Vs Mst. Katiji and others (1987) 2 SCC 107 and N. Balakrishnan Vs M. Krishnamurthy 1998 (7) SCC 123. 7. Per contra, the ld. DR submitted that there is a substantial delay of 3 days in filing the present appeal by the assessee and the application so filed by the assessee does not reflect any reasonable cause on the part of the assessee for the delay in filing the present appeal. She submitte…

Shri Munawar Ali Munshi Lohar, Jaipur vs. ACIT, Circle-4, Jaipur

In the result, this appeal of the assessee is dismissed as withdrawn

ITA 1225/JPR/2019[2009-10]Status: DisposedITAT Jaipur05 Apr 2021AY 2009-10

Bench: The Tribunal In Order For Him To Take Appropriate Action Under Vivad Se Vishwas Scheme & It Was Therefore Requested To Consider The Assessee’S Condonation Application.

For Appellant: Shri Vikram Kumar Gupta (CA)For Respondent: Smt. Monisha Choudhary (JCIT)

Section 253Section 253(5)Section 5(1)

…as a dilatory tactic, the Court should normally condone the delay as the intent is always to promote substantial justice following the Hon’ble Supreme Court decisions in the case of Collector, Land Acquisition, Anantnag & Anr. Vs Mst. Katiji and others (1987) 2 SCC 107 and N. Balakrishnan Vs M. Krishnamurthy 1998 (7) SCC 123. 3 Sh. Munawar Ali Munshi Lohar vs. ACIT 6. Per contra, the ld. DR submitted that there is a substantial delay of 57 days in filing the present appeal by the assessee and the application so filed by the assessee does not reflect any reasonable cause on the part of the assessee for the delay i…

Sunil Tigga, Ghaziabad vs. ITO Ward - 2(3), Ghaziabad

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

ITA 9230/DEL/2019[2011-12]Status: DisposedITAT Delhi17 Mar 2021AY 2011-12

Bench: Shri R.K. Pandaassessment Year: 2011-12 Sunil Tigga, Vs Ito, 146, B-Block, Nandgram, Ward-2(3), Ghaziabad (Up). Ghaziabad (Up). Pan: Akapt2884K (Appellant) (Respondent) Assessee By : Shri Neeraj Jain, Advocate Revenue By : Ms Renu Mukherjee, Sr. Dr Date Of Hearing : 17.03.2021 Date Of Pronouncement : 17.03.2021 Order Per R.K. Panda, Am: This Appeal Filed By The Assessee Is Directed Against The Ex Parte Order Dated 30Th October, 2019 Of The Cit(A), Ghaziabad, Relating To Assessment Year 2011-12. 2. Although A Number Of Grounds Have Been Raised By The Assessee, These All Relate To The Ex Parte Order Of The Cit(A) In Dismissing The Appeal Filed By The Assessee Due To Delay In Filing The Appeal.

For Appellant: Shri Neeraj Jain, AdvocateFor Respondent: Ms Renu Mukherjee, Sr. DR

Section 142(1)Section 147Section 148

…e appeal in time. In view of the legal position it is prayed before your honor to condone the delay and accept the appeal. Enclosure – Affidavit.” 8. The Hon’ble Supreme Court in the case of Collector Land Acquisition vs. Mst. Katiji & Ors reported in (1987) 2 SCC 107 on the issue of condonation of delay has made the following observations:- “1. Ordinarily a litigant does not stand to benefit by lodging an appeal late. 2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this when delay is condoned the highest that…

Smt. Richa Goyal, Jaipur vs. ITO, Ward-6(3), Jaipur

In the result, this appeal filed by the assessee is dismissed as withdrawn

ITA 1371/JPR/2019[2011-12]Status: DisposedITAT Jaipur17 Mar 2021AY 2011-12

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 1371/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year :2011-12 Richa Goyal, Cuke I.T.O., Vs. C-12, Gandhi Nagar Ojha Ji Ka Ward 6(3), Bagh, Jaipur-302015. Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Ajvpg 8455 F Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Ms. Shivangi Samdhani (Ca) Jktlo Dh Vksj Ls@ Revenue By: Smt. Monisha Choudhary(Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 17/03/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 17/03/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A), Ajmer Dated 18/10/2018 For The A.Y. 2011-12. 2. The Hearing Of The Appeal Was Concluded Through Video Conference In View Of The Prevailing Situation Of Covid-19 Pandemic.

For Appellant: Ms. Shivangi Samdhani (CA)For Respondent: Smt. Monisha Choudhary(Addl.CIT)

Section 143(3)Section 253(5)

…as a dilatory tactic, the Court should normally condone the delay as the intent is always to promote substantial justice following the Hon’ble Supreme Court decisions in the case of Collector, Land Acquisition, Anantnag & Anr. Vs Mst. Katiji and others (1987) 2 SCC 107 and N. Balakrishnan Vs M. Krishnamurthy 1998 (7) SCC 123. 6. Per contra, the ld. DR submitted that there is a substantial delay of 01 day in filing the present appeal by the assessee and the application so filed by the assessee does not reflect any reasonable cause on the part of the 4 ITA 1371/JP/2019_ Richa Goyal Vs ITO assessee for the delay in…

Govt. Senior Upadhayay Sanskrit School, Sewar, Ajmer vs. Assistant Commissioner of Income Tax, CPC (TDS), Ghajiabad

In the result, all these appeals filed by the assessee are dismissed as withdrawn

ITA 1425/JPR/2018[2013-14 (24Q, 4RD QTR)]Status: DisposedITAT Jaipur17 Mar 2021

For Appellant: Form-3 filedFor Respondent: Smt. Monisha Choudhary (Addl.CIT)

…as a dilatory tactic, the Court should normally condone the delay as the intent is always to promote substantial justice following the Hon’ble Supreme Court decisions in the case of Collector, Land Acquisition, Anantnag & Anr. Vs Mst. Katiji and others (1987) 2 SCC 107 and N. Balakrishnan Vs M. Krishnamurthy 1998 (7) SCC 123. 7. Per contra, the ld. DR submitted that there is a substantial delay of 43 days in filing the present appeals by the assessee and the application so filed by the assessee does not reflect any reasonable cause on the part of the assessee for the delay in filing the present appeals. She accor…

Govt. Senior Upadhayay Sanskrit School, Sewar, Ajmer vs. Assistant Commissioner of Income Tax, CPC (TDS), Ghajiabad

In the result, all these appeals filed by the assessee are dismissed as withdrawn

ITA 1424/JPR/2018[2013-14 (24Q, 3RD QTR)]Status: DisposedITAT Jaipur17 Mar 2021

For Appellant: Form-3 filedFor Respondent: Smt. Monisha Choudhary (Addl.CIT)

…as a dilatory tactic, the Court should normally condone the delay as the intent is always to promote substantial justice following the Hon’ble Supreme Court decisions in the case of Collector, Land Acquisition, Anantnag & Anr. Vs Mst. Katiji and others (1987) 2 SCC 107 and N. Balakrishnan Vs M. Krishnamurthy 1998 (7) SCC 123. 7. Per contra, the ld. DR submitted that there is a substantial delay of 43 days in filing the present appeals by the assessee and the application so filed by the assessee does not reflect any reasonable cause on the part of the assessee for the delay in filing the present appeals. She accor…

Govt. Senior Upadhayay Sanskrit School, Sewar, Ajmer vs. Assistant Commissioner of Income Tax, CPC (TDS), Ghajiabad

In the result, all these appeals filed by the assessee are dismissed as withdrawn

ITA 1423/JPR/2018[2013-14 (24q, 2ND QTR)]Status: DisposedITAT Jaipur17 Mar 2021

For Appellant: Form-3 filedFor Respondent: Smt. Monisha Choudhary (Addl.CIT)

…as a dilatory tactic, the Court should normally condone the delay as the intent is always to promote substantial justice following the Hon’ble Supreme Court decisions in the case of Collector, Land Acquisition, Anantnag & Anr. Vs Mst. Katiji and others (1987) 2 SCC 107 and N. Balakrishnan Vs M. Krishnamurthy 1998 (7) SCC 123. 7. Per contra, the ld. DR submitted that there is a substantial delay of 43 days in filing the present appeals by the assessee and the application so filed by the assessee does not reflect any reasonable cause on the part of the assessee for the delay in filing the present appeals. She accor…

Vijay Jaikishan Massand, Kota vs. Assistant Commissioner of Income Tax, Kota

In the result, this appeal filed by the assessee is dismissed as withdrawn

ITA 280/JPR/2018[2011-12]Status: DisposedITAT Jaipur16 Mar 2021AY 2011-12

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 280/Jp/2018 Fu/Kzkj.K O"Kz@Assessment Year :2011-12 Vijay Jaikishan Massand, Cuke A.C.I.T., Vs. 480, Shastri Nagar, Dadabari, Circle-2, Kota. Kota. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Ajopm 0580 E Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri Saurabh Harsh (Ca) Jktlo Dh Vksj Ls@ Revenue By: Smt. Monisha Choudhary(Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 16/03/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 16/03/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A), Kota Dated 21/03/2017 For The A.Y. 2011-12. 2. The Hearing Of The Appeal Was Concluded Through Video Conference In View Of The Prevailing Situation Of Covid-19 Pandemic.

For Appellant: Shri Saurabh Harsh (CA)For Respondent: Smt. Monisha Choudhary(Addl.CIT)

…as a dilatory tactic, the Court should normally condone the delay as the intent is always to promote substantial justice following the Hon’ble Supreme Court decisions in the case of Collector, Land Acquisition, Anantnag & Anr. Vs Mst. Katiji and others (1987) 2 SCC 107 and N. Balakrishnan Vs M. Krishnamurthy 1998 (7) SCC 123. 6. Per contra, the ld. DR submitted that there is a substantial delay of 263 days in filing the present appeal by the assessee and the application so filed 4 ITA 280/JP/2018_ Vijay Jaikishan Massand Vs ACIT by the assessee does not reflect any reasonable cause on the part of the assessee fo…

Shri Kalu Ram Jat, Jaipur vs. Additional Commissioner of Income Tax, Jaipur

In the result, the appeal filed by the assessee is dismissed as withdrawn

ITA 88/JPR/2018[2009-10]Status: DisposedITAT Jaipur12 Mar 2021AY 2009-10

For Appellant: Sh. Anil Kaushik (CA)For Respondent: Smt. Monisha Choudhary (Addl.CIT)

Section 253(3)

…as a dilatory tactic, the Court should normally condone the delay as the intent is always to promote substantial justice following the Hon’ble Supreme Court decisions in the case of Collector, Land Acquisition, Anantnag & Anr. Vs Mst. Katiji and others (1987) 2 SCC 107 and N. Balakrishnan Vs M. Krishnamurthy 1998 (7) SCC 123. 3 Kalu Ram Jat, Jaipur vs. Addl. CIT, Jaipur 3. Per contra, the ld. DR submitted that there is a substantial delay in filing the present appeal by the assessee and the application so filed by the assessee does not reflect any reasonable cause on the part of the assessee company for the delay…

Smt. Sushma Sharma, Jaipur vs. Income Tax Officer, Ward-6-3, Jaipur

In the result, this appeal filed by the assessee is dismissed as withdrawn

ITA 1525/JPR/2018[2010-11]Status: DisposedITAT Jaipur12 Mar 2021AY 2010-11

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 1525/Jp/2018 Fu/Kzkj.K O"Kz@Assessment Year :2010-11 Sushma Sharma, Cuke I.T.O., Vs. 7.5 Km, Main Agra Road, Prem Ward 6(3), Nagar Pulia, Jaipur-302003. Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Bbtps 9363 R Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Ms. Shivangi Samdhani (Ca) Jktlo Dh Vksj Ls@ Revenue By: Smt. Monisha Choudhary(Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 12/03/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 12/03/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A), Ajmer Dated 17/10/2018 For The A.Y. 2010-11. 2. The Hearing Of The Appeal Was Concluded Through Video Conference In View Of The Prevailing Situation Of Covid-19 Pandemic.

For Appellant: Ms. Shivangi Samdhani (CA)For Respondent: Smt. Monisha Choudhary(Addl.CIT)

Section 143(3)

…as a dilatory tactic, the Court should normally condone the delay as the intent is always to promote substantial justice following the Hon’ble Supreme Court decisions in the case of Collector, Land Acquisition, Anantnag & Anr. Vs Mst. Katiji and others (1987) 2 SCC 107 and N. Balakrishnan Vs M. Krishnamurthy 1998 (7) SCC 123. 4 ITA 1525/JP/2018_ Sushma Sharma Vs ITO 6. Per contra, the ld. DR submitted that there is a substantial delay of 16 days in filing the present appeal by the assessee and the application so filed by the assessee does not reflect any reasonable cause on the part of the assessee for the delay…