Collector, Land Acquisition v. Mst. Katiji

167 ITR 471Supreme Court of India1987#2 most cited

What is Collector, Land Acquisition v. Mst. Katiji authority for?

Delay in filing appeals, when supported by sufficient or justifiable cause, should be condoned with a liberal approach to ensure substantial justice. This principle prioritizes the cause of justice over mere technicalities.

3,926

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2012 to 2026.

Also referred to as

Collector Land Acquisition v. Mst. Katiji · Katiji · condonation of delay · delay in filing appeal · sufficient cause · substantial justice · liberal approach · Income Tax Act · section 249 · section 250 · section 253(5)

Also reported as

2 SCC 38728 ELT 185

Sections most often in play

Section 143(3)Section 144Section 147Section 250Section 148Section 142(1)Section 69ASection 143(1)

Issues it is cited on

section 253(5)delay in filing appealsection 249condonation of delayreasonable causesection 24section 250(6)section 23appeal before the tribunalfirst appealopportunity of being heardsection 12a

Judgments citing Collector, Land Acquisition v. Mst. Katiji

ASST CIT 2(2)(1), MUMBAI vs. STATE BANK OF INDIA, MUMBAI

In the result appeal filed by the assessee as well as revenue stands partly allowed for statistical purposes

ITA 3882/MUM/2017[2010-11]Status: DisposedITAT Mumbai21 Apr 2026AY 2010-11

Bench: Smt. Beena Pillai () & Shri Jagadish ()

Section 14ASection 36(1)Section 36(1)(vii)Section 36(1)(viia)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) & SHRI JAGADISH (ACCOUNTANT MEMBER) I.T.A. No. 3680/Mum/2017 Assessment Year: 2010-11 State Bank of India Vs. The Assistant Commissioner of Financial Reporting & Taxation Income-tax, Circle-2(2)(1), Dept. Mumbai 3rd Floor, Corporate Centre Madam Cama Road Nariman Point Mumbai - 400021 [PAN: AAACS8577K] (Appellant) (Respondent) I.T.A. No. 3882/Mum/2017 Assessment Year: 2010-11 The Assistant Commissioner Vs. State Bank of India of Income-tax, Circle-2(2)(1), Financial Reporting & Taxation Mumbai Dept. 3rd Floor, Corpor…

STATE BANK OF INDIA,MUMBAI vs. ASST CIT CIR 2(2), MUMBAI

In the result appeal filed by the assessee as well as revenue stands partly allowed for statistical purposes

ITA 3680/MUM/2017[2010-11]Status: DisposedITAT Mumbai21 Apr 2026AY 2010-11

Bench: Smt. Beena Pillai () & Shri Jagadish ()

Section 14ASection 36(1)Section 36(1)(vii)Section 36(1)(viia)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) & SHRI JAGADISH (ACCOUNTANT MEMBER) I.T.A. No. 3680/Mum/2017 Assessment Year: 2010-11 State Bank of India Vs. The Assistant Commissioner of Financial Reporting & Taxation Income-tax, Circle-2(2)(1), Dept. Mumbai 3rd Floor, Corporate Centre Madam Cama Road Nariman Point Mumbai - 400021 [PAN: AAACS8577K] (Appellant) (Respondent) I.T.A. No. 3882/Mum/2017 Assessment Year: 2010-11 The Assistant Commissioner Vs. State Bank of India of Income-tax, Circle-2(2)(1), Financial Reporting & Taxation Mumbai Dept. 3rd Floor, Corpor…

HASEENA BEGUM,BHOPAL vs. ITO-4(1), BHOPAL, BHOPAL

Appeal is allowed for statistical purpose, subject

ITA 927/IND/2025[2011-12]Status: DisposedITAT Indore17 Apr 2026AY 2011-12

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2011-12 Haseena Begum, Ito-4(1), 32 Yaseen Mahel, Hawa Bhopal बनाम/ Mahal Road Peer Gate Vs. Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan: Aiopb2877J Assessee By Shri Ashish Goyal & Shri N.D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 15.04.2026 Date Of Pronouncement 17.04.2026

Section 142(1)Section 144Section 147Section 253(5)

…an appeal after expiry of prescribed time, if there is a “sufficient cause” for not presenting appeal within prescribed time. It is also a settled position by Hon’ble Supreme Court in Collector, Land Acquisition Vs Mst. Katiji and others 1987 AIR 1353, 1987 2 SCC 387 that whenever substantial justice and technical considerations are opposed to each other, the cause of substantial justice must be preferred by adopting a justice-oriented approach. Thus, taking into account the facts of case, the provision of section 253(5) and the decision of Hon’ble Supreme Court, we take a judicious view, condone delay, adm…

PRAVEEN RATHORE,UJJAIN vs. ITO 1(1), UJJAIN

Appeal is allowed for statistical purpose, subject

ITA 872/IND/2025[2015-16]Status: DisposedITAT Indore17 Apr 2026AY 2015-16

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2015-16 Praveen Rathore, Ito -1(1) 138, Chimanganj, Ujjain बनाम/ Agar Road, Vs. Ujjain (Assessee/Appellant) (Revenue/Respondent) Pan: Amopr6951M Assessee By Shri Varun Mittal & Shri Kalash Goyal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 15.04.2026 Date Of Pronouncement 17.04.2026

Section 143(2)Section 143(3)Section 250(6)Section 253(5)

…an appeal after expiry of prescribed time, if there is a “sufficient cause” for not presenting appeal within prescribed time. It is also a settled position by Hon’ble Supreme Court in Collector, Land Acquisition Vs Mst. Katiji and others 1987 AIR 1353, 1987 2 SCC 387 that whenever substantial justice and technical considerations are opposed to each other, the cause of substantial justice must be preferred by adopting a justice-oriented approach. Thus, taking into account the facts of case, the provision of section 253(5) and the decision of Hon’ble Supreme Court, we take a judicious view, condone delay, adm…

SMT. ARUNA JAIN,MEGHNAGAR vs. INCOME TAX OFFICER JHABUA, JHABUA

Appeal is partly allowed for statistical purposes

ITA 195/IND/2025[2011-12]Status: DisposedITAT Indore17 Apr 2026AY 2011-12

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2011-12 Smt. Aruna Jain, Ito 512, Near Railway Station, Jhabua बनाम/ Meghnagar, Jhabua Vs. (Assessee/Appellant) (Revenue/Respondent) Pan: Ainpj0505E Assessee By Shri Anil Kamal Garg & Shri Nishit Doshi, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 13.04.2026 Date Of Pronouncement 17.04.2026

Section 143(3)

…an appeal after expiry of prescribed time, if there is a “sufficient cause” for not presenting appeal within prescribed time. It is also a settled position by Hon’ble Supreme Court in Collector, Land Acquisition Vs Mst. Katiji and others 1987 AIR 1353, 1987 2 SCC 387 that whenever substantial justice and technical considerations are opposed Page 4 of 10 Smt. Aruna Jain ITA No. 195/Ind/2025 – AY 2011-12 to each other, the cause of substantial justice must be preferred by adopting a justice-oriented approach. Thus, taking into account the facts of case, the provision of section 253(5) and the decision of Hon…

SHREYA SANTOSH CHAWAK ,PANVEL vs. ITO WARD - 1 , PANVEL

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

ITA 3136/PUN/2025[2013-14]Status: DisposedITAT Pune17 Apr 2026AY 2013-14

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.3136/Pun/2025 Assessment Year : 2013-14 Shreya Santosh Chawak, Vs. Income Tax Officer, C-3, 12, Kinara Chs, Ward-1, Panvel 52 Bungalow, Bundar Road, Panvel-410206, Maharashtra Pan: Avepc0471G Appellant Respondent

For Appellant: Shri Ajinkya MFor Respondent: Shri Ambarnath Khule
Section 147Section 250(6)

…ment in the immovable property. Considering the above averments made by the assessee and also adopting justice oriented approach, I find that the delay is not intentional. The Hon’ble Supreme Court in the case of Collector of Land Acquisition vs. Mst. Katiji, 167 ITR 471 (SC) held that when substantial justice and technical considerations are pitted against each other, cause of 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. The Hon’ble Jurisdictional High Court in the case of Vijay Vishin Meghani vs. DCIT…

SHIROL PANCHAYAT SAMITT KARMCHARI SAHAKARI PATSANSTHA MARYADIT SHIROL,KOLHAPUR vs. ITO WARD-1, ICHALKARANJI

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

ITA 2765/PUN/2025[2015-16]Status: DisposedITAT Pune17 Apr 2026AY 2015-16

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.2765/Pun/2025 Assessment Year : 2015-16 Shirol Panchayat Samitti Vs. Income Tax Officer, Karmchari Sahakari Ward 1, Ichalkaranji Patsanstha Maryadit Shirol 1 Near Panchayat Samiti Shirol, Kolhapur-416103 Maharashtra Pan:Aahas3871M Appellant Respondent

For Appellant: NoneFor Respondent: Shri Ambarnath Khule
Section 143(1)Section 143(1)(a)Section 80P

…improper legal advice. Relying on Concord of India Ins. Co. Limited VS Nirmala Devi (1979) 118 ITR 507 (SC), the Hon’ble jurisdictional High Court condoned the delay. 5. The Hon’ble Supreme Court in the case of Collector of Land Acquisition vs. Mst. Katiji, 167 ITR 471 (SC) held that when substantial justice and technical considerations are pitted against each other, cause of 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. The Hon’ble Jurisdictional High Court in the case of Vijay Vishin Meghani vs. DCI…

NILESH JAIN,INDORE vs. INCOME TAX OFFICER 1(1), INDORE, INDORE

Appeal is partly allowed

ITA 631/IND/2025[2011-12]Status: DisposedITAT Indore17 Apr 2026AY 2011-12

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2011-12 Nilesh Jain, Ito 1(1) 1, Gandhi Chowk, Indore बनाम/ Chandrawati Ganj Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Ajxpj3919M Assessee By Shri Pankaj Mogra, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 13.04.2026 Date Of Pronouncement 17.04.2026

Section 143(3)Section 147Section 148Section 253(5)Section 44ASection 68

…an appeal after expiry of prescribed time, if there is a “sufficient cause” for not presenting appeal within prescribed time. It is also a settled position by Hon’ble Supreme Court in Collector, Land Acquisition Vs Mst. Katiji and others 1987 AIR 1353, 1987 2 SCC 387 that whenever substantial justice and technical considerations are opposed to each other, the cause of substantial justice must be preferred by adopting a justice-oriented approach. Thus, taking into account the facts of case, the provision of section 253(5) and the decision of Hon’ble Supreme Court, we take a judicious view, condone delay, adm…

SHREE GANESH PLAZA II CHS LTD,KHANDA COLONY vs. INCOME TAX OFFICER,WARD 4, PANVEL

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

ITA 403/PUN/2026[2020-21]Status: DisposedITAT Pune17 Apr 2026AY 2020-21

Bench: Shri Manish Borad & Shri Pavan Kumar Gadale Judicialmember I T A. No.403/Pun/2026 (A.Y.2020-21) Vs Shree Ganeshplazaii Chs Ltd. I.T.O. Ward- 4, Plot No.2/3/4, Sector 1, Trifred Tower, Panvel, Raigarh -410206, Opp:Khanda Colony, Maharashtra. Panvel-410206, Maharashtra. Pan.No.Abhas2779P (अपीलार्/Appellant) (प्र्/Respondent)

Section 144

…oning and not on individual perception. (xiii) The State or a public body or an entity representing a collective cause should be given some acceptable latitude.” 7. The Hon'ble supreme court in the case of Collector, Land Acquisition Vs. MST Katiji & others (167 ITR 471) (SC) has observed as under : “ The legislature has conferred the power to condone delay by enacting s. 5 of the Limitation Act of 1963 in order to enable the Courts to do substantial justice to parties by disposing of matters on "merits". The expression "sufficient cause" employed by the legislature is adequately elastic to enable the Courts to…

DISTRICT COOPERATIVE BANK LIMITED RANIPOKHRI,DEHRADUN vs. DCIT/ACIT, C C, DEHRADUN, DEHRADUN

In the result, the Appeals of the Appellant are partly allowed for

ITA 99/DDN/2026[2017-18]Status: DisposedITAT Dehradun15 Apr 2026AY 2017-18

Bench: Shri Yogesh Kumar U.S & Shri Sanjay Awasthi

Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN BEFORE SHRI YOGESH KUMAR U.S, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER ITA No. 100/DDN/2026 ( A.Y 2017-18) ITA No. 102/DDN/2026 ( A.Y 2017-18) District Cooperative Bank Vs DCIT/ACIT, Limited, Ranipokhri (through Central Circle, its Bank Manager), Dehradun 13 A, Subhash Road, Dehradun, Uttarakhand PAN: AAAAD0247R (RESPONDENT) (APPLICANT) Appellant by Sh. D. S. Negi, CA Respondent by Sh. Amar Pal Singh, Sr. DR Date of Hearing 08.04.2026 Date of Pronouncement 15.04.2026 ORDER PER YOGESH KUMAR, U.S. JM: The captioned Appeals are fil…

HASEEN,HARIDWAR vs. I T O ,WARD 1(3)(1),, HARIDWAR

In the result, the Appeal of the Appellant is partly allowed for

ITA 95/DDN/2026[2017-18]Status: DisposedITAT Dehradun15 Apr 2026AY 2017-18

Bench: Shri Yogesh Kumar U.S & Shri Sanjay Awasthihaseen Vs Ito 38, Gadowali, Bahadarpur Jat, Ward 1(3)(1), Income Tax Haridwar-249404 Office, Yogi Bhawan, Industrial Pan: Aodph1131G Area, Haridwar, Uttarakhand (Applicant) (Respondent) Appellant By Sh. Pankaj Goel, Adv Respondent By Sh. Akash Barnwal, Sr. Dr Date Of Hearing 07.04.2026 Date Of Pronouncement 15 .04.2026 Order Per Yogesh Kumar, U.S. Jm: The Present Appeal Is Filed By The Assessee Against The Order Of Ld.

Section 144BSection 147

…'ble Supreme Court time and again clarified that the delay in filing the Appeal with sufficient cause should be looked into in a liberal way and shall condone the delay. In the landmark decision in Collector, Land & Acquisition vs. Mst. Katiji& Others (1987) 167 ITR 471 (SC), the Hon'ble Supreme Court settled the law that the delay when supported by justifiable reasons, must make way for the cause of substantial justice. Considering the above facts and circumstances, we condone the delay of 201 days in filing the present Appeal. 3 Haseen vs. ITO 6. Brief facts of the case are on merit are that, an assessmen…

KARAN VIR SINGH,DEHRADUN vs. VEENA RANI, INCOME TAX OFFICER, GURGAON

In the result, the Appeal of the Appellant is partly allowed for

ITA 58/DDN/2026[2016-17]Status: DisposedITAT Dehradun15 Apr 2026AY 2016-17

Bench: Shri Yogesh Kumar U.S & Shri Sanjay Awasthikaran Vir Singh Vs Veena, Rani, Income Tax D-79, Secdtor-4, Defence Officer, Ward 2(3), Income Tax Colony, Dehradun, Department, Gurgaon, Uttarakhand Haryana Pan: Ahzps8477K (Respondent) (Applicant) Appellant By Sh. Vimal Kishore, Ca Respondent By Sh. Amar Pal Singh, Sr. Dr Date Of Hearing 06.04.2026 Date Of Pronouncement 15.04.2026 Order Per Yogesh Kumar, U.S. Jm: The Present Appeal Is Filed By The Assessee Against The Order Of Ld.

Section 143(3)

…'ble Supreme Court time and again clarified that the delay in filing the Appeal with sufficient cause should be looked into in a liberal way and shall condone the delay. In the landmark decision in Collector, Land & Acquisition vs. Mst. Katiji& Others (1987) 167 ITR 471 (SC), the Hon'ble Supreme Court settled the law that the delay when supported by justifiable reasons, must make way for the cause of substantial justice. Considering the above facts and circumstances, we condone the delay of 367 days in filing the present Appeal. 3 Karan Vir Singh Vs. ITO 6. An assessment order came to be passed on 19/12/201…

PRAVEEN SINGH RANA ,UTTARKASHI vs. COMMISSIONER OF INCOME-TAX (APPEALS), DELHI (NFAC)

In the result, the Appeal of the Assessee is partly allowed

ITA 123/DDN/2026[2018-19]Status: DisposedITAT Dehradun15 Apr 2026AY 2018-19

Bench: Shri Yogesh Kumar U.S & Shri Sanjay Awasthipraveen Singh Rana Vs Commissioner Of Income Tax Nagar Palika Complex, (Appeals)/ National Faceless Neartiloth Pul, Barahat Appeal Centre, Range, Uttarakash Delhi Collectorate, Uttarakhand (Respondent) Pan: Aoopr7186N (Applicant) Appellant By Sh. Pankaj Tiwari, Adv Respondent By Sh. Akash Barnwal, Sr. Dr Date Of Hearing 09.04.2026 Date Of Pronouncement 15.04.2026 Order Per Yogesh Kumar, U.S. Jm: The Present Appeal Is Filed By The Assessee Against The Order Of Ld.

Section 144Section 147

…e Supreme Court time and again clarified that the delay in filing the Appeal with sufficient cause should be looked into in a liberal way and shall condone the delay. In the landmark decision in Collector, Land & Acquisition vs. Mst. Katiji& Others (1987) 167 ITR 471 (SC), the Hon'ble Supreme Court settled the law that the delay when supported by justifiable reasons, must make way for the cause of substantial justice. Considering the above facts and circumstances, we condone the delay of 425 days in filing the Appeal and before the Ld. CIT(A). Since the assessment order has been passed ex-parte, we remand…

DISTRICT COOPERATIVE BANK LIMITED,MIYANWALA,DEHRADUN vs. DCIT/ACIT, C C, DEHRADUN

In the result, the Appeals of the Appellant are partly allowed for

ITA 103/DDN/2026[2017-18]Status: DisposedITAT Dehradun15 Apr 2026AY 2017-18

Bench: Shri Yogesh Kumar U.S & Shri Sanjay Awasthi

Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN BEFORE SHRI YOGESH KUMAR U.S, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER ITA No. 100/DDN/2026 ( A.Y 2017-18) ITA No. 102/DDN/2026 ( A.Y 2017-18) District Cooperative Bank Vs DCIT/ACIT, Limited, Ranipokhri (through Central Circle, its Bank Manager), Dehradun 13 A, Subhash Road, Dehradun, Uttarakhand PAN: AAAAD0247R (RESPONDENT) (APPLICANT) Appellant by Sh. D. S. Negi, CA Respondent by Sh. Amar Pal Singh, Sr. DR Date of Hearing 08.04.2026 Date of Pronouncement 15.04.2026 ORDER PER YOGESH KUMAR, U.S. JM: The captioned Appeals are fil…

DISTRICT COOPERATIVE BANK LTD MAJRA, DEHRADUN,DEHRADUN vs. DCIT/ACIT, C C DEHRADUN, DEHRADUN

In the result, the Appeals of the Appellant are partly allowed for

ITA 102/DDN/2026[2017-18]Status: DisposedITAT Dehradun15 Apr 2026AY 2017-18

Bench: Shri Yogesh Kumar U.S & Shri Sanjay Awasthi

Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN BEFORE SHRI YOGESH KUMAR U.S, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER ITA No. 100/DDN/2026 ( A.Y 2017-18) ITA No. 102/DDN/2026 ( A.Y 2017-18) District Cooperative Bank Vs DCIT/ACIT, Limited, Ranipokhri (through Central Circle, its Bank Manager), Dehradun 13 A, Subhash Road, Dehradun, Uttarakhand PAN: AAAAD0247R (RESPONDENT) (APPLICANT) Appellant by Sh. D. S. Negi, CA Respondent by Sh. Amar Pal Singh, Sr. DR Date of Hearing 08.04.2026 Date of Pronouncement 15.04.2026 ORDER PER YOGESH KUMAR, U.S. JM: The captioned Appeals are fil…

DISTRICT COOPERATIVE BANK LTD SAHASPUR, DEHRADUN,DEHRADUN vs. DCIT/ACIT, C C DEHRADUN, DEHRADUN

In the result, the Appeals of the Appellant are partly allowed for

ITA 101/DDN/2026[2017-18]Status: DisposedITAT Dehradun15 Apr 2026AY 2017-18

Bench: Shri Yogesh Kumar U.S & Shri Sanjay Awasthi

Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN BEFORE SHRI YOGESH KUMAR U.S, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER ITA No. 100/DDN/2026 ( A.Y 2017-18) ITA No. 102/DDN/2026 ( A.Y 2017-18) District Cooperative Bank Vs DCIT/ACIT, Limited, Ranipokhri (through Central Circle, its Bank Manager), Dehradun 13 A, Subhash Road, Dehradun, Uttarakhand PAN: AAAAD0247R (RESPONDENT) (APPLICANT) Appellant by Sh. D. S. Negi, CA Respondent by Sh. Amar Pal Singh, Sr. DR Date of Hearing 08.04.2026 Date of Pronouncement 15.04.2026 ORDER PER YOGESH KUMAR, U.S. JM: The captioned Appeals are fil…

DISTRICT COOPERATIVE BANK LTD BHOGPUR, DEHRADUN,DEHRADUN vs. DCIT/ACIT, C C DEHRADUN, DEHRADUN

In the result, the Appeals of the Appellant are partly allowed for

ITA 100/DDN/2026[2017-18]Status: DisposedITAT Dehradun15 Apr 2026AY 2017-18

Bench: Shri Yogesh Kumar U.S & Shri Sanjay Awasthi

Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN BEFORE SHRI YOGESH KUMAR U.S, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER ITA No. 100/DDN/2026 ( A.Y 2017-18) ITA No. 102/DDN/2026 ( A.Y 2017-18) District Cooperative Bank Vs DCIT/ACIT, Limited, Ranipokhri (through Central Circle, its Bank Manager), Dehradun 13 A, Subhash Road, Dehradun, Uttarakhand PAN: AAAAD0247R (RESPONDENT) (APPLICANT) Appellant by Sh. D. S. Negi, CA Respondent by Sh. Amar Pal Singh, Sr. DR Date of Hearing 08.04.2026 Date of Pronouncement 15.04.2026 ORDER PER YOGESH KUMAR, U.S. JM: The captioned Appeals are fil…

ABDUL GANI DAWOOD KHAN DESHMUKH,NAVI MUMBAI vs. ASSESSING OFFICER, PANVEL

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

ITA 3082/PUN/2025[2015-16]Status: DisposedITAT Pune15 Apr 2026AY 2015-16

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2015-16

For Appellant: CA Satyawan A DalalFor Respondent: S/Shri Ravi Prakash & Madhan
Section 142(1)Section 147Section 148Section 148A

…the Ld. CIT(A) / NFAC should have decided the issue on merit. 5 10. We find some force in the above arguments of the Ld. Counsel for the assessee. We find the Hon'ble Supreme Court in the case of Collector, Land Acquisition vs. Mst. Katiji & Ors. reported in 167 ITR 471 (SC) has held that when substantial justice and technical considerations are pitted against each other, cause of 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. Refusing to condone delay can result in a meritorious matter being thrown out…

BT KADLAG CONSTRUCTION PRIVATE LIMITED,NASHIK vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1, NASHIK

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

ITA 1731/PUN/2025[2015-16]Status: DisposedITAT Pune15 Apr 2026AY 2015-16

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2015-16 Bt Kadlag Construction Pvt Ltd Dcit, Circle – 1, Nashik Shop No.2, Mohit Apartment, Vs. Vir Sawarkar Nagar Jain Road, Nashik – 422191 Pan: Aaccb0833B (Appellant) (Respondent) Assessee By : Shri Jay Bhansali Department By : Shri Mukul Kulkarni (Virtually) Date Of Hearing : 09-04-2026 Date Of Pronouncement : 15-04-2026

For Appellant: Shri Jay BhansaliFor Respondent: Shri Mukul Kulkarni (virtually)
Section 142(1)Section 143(2)Section 250(6)

…the contents of the condonation 4 application filed along with the affidavit of the assessee and also the affidavits filed by the consultants. 6. We find the Hon'ble Supreme Court in the case of Collector, Land Acquisition vs. Mst. Katiji & Ors. reported in 167 ITR 471 (SC) has held that when substantial justice and technical considerations are pitted against each other, cause of 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. Refusing to condone delay can result in a meritorious matter being thrown out…

ALL INDIA PANCHYAT PARISHAD,DELHI vs. ASSESSING OFFICER WARD EXEMPT 1(1), DELHI, DELHI

Appeal is allowed for statistical purposes

ITA 1360/DEL/2026[2012-13]Status: DisposedITAT Delhi15 Apr 2026AY 2012-13

Bench: Shri Satbeer Singh Godaraassessment Year: 2012-13 All India Panchayat Parishad Vs. Assessing Officer 368, Balwant Rai Mehta, Ward Exempt 1(1) Mayur Vihar Civic Centre Phase-1, Delhi-02 New Delhi-91 Pan: Aabta8990L (Appellant) (Respondent)

Section 147

…pute that the assessee had indeed filed his condonation petition before the CIT(A) explaining all the reasons on account of circumstances beyond his control. 4. That being the case, I hereby quote Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC), settling the issue long back that all such technical aspects must make way for the cause of substantial justice. Accordingly, the delay caused in filing the appeal before the CIT(A) is condoned and the assessee’s instant appeal is restored back to the CIT(A) for its afresh appropriate adjudication within three effective opportunities subjec…

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