Collector Land Acquisition v. Mst. Katiji & Othrs

167 ITR 41Supreme Court of India1987#6280 most cited

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

Refusing to condone delay in filing an appeal can lead to a meritorious case being dismissed without a hearing, thereby defeating the ends of justice. The approach to explaining delay should be rational, not pedantic.

18

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Also referred to as

Collector Land Acquisition v. Mst. Katiji · condonation of delay · delay in appeal · meritorious case · defeat of justice · explanation of delay · ITAT appeals · CIT(A) appeals · Section 5 Indian Limitation Act · appeals procedure

Sections most often in play

Section 1963Section 5 of Indian Limitation ActSection 249(3) of the Income Tax ActSection 143(3)Section 144Section 263Section 271(1)(c)Section 272A(1)(d)

Issues it is cited on

section 249(3)section 272a(1)(d)section 249section 24service of noticesection 271(1)(c)condonation of delaysection 144nfacindiasection 143(3)interest

Judgments citing Collector Land Acquisition v. Mst. Katiji & Othrs

BRAJA KISHORE JENA,CUTTACK vs. INCOME TAX OFFICER, WARD-1(1), CUTTACK

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

ITA 547/CTK/2025[2018-19]Status: DisposedITAT Cuttack04 Dec 2025AY 2018-19

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita Nos.546 & 547/Ctk/2025 ("नधा"रण वष" / Assessment Years : 2018-19 ) Braja Kishroe Jena, Panaspur , Vs Ito, Ward-1(1), Cuttack Balichandrapur, Cuttack-754205 Pan No. : Agtpj 0322 P (अपीलाथ" /Appellant) (""यथ" / Respondent) ..

For Appellant: Shri B.K.Mohapatra, Adv
Section 143(3)Section 270A

…ical certificate and prescription in support of the illness. The above reasons were not found favour to the ld CIT(A) and he dismissed the appeals in limine. 6. The Hon’ble Supreme Court in the case of Collector Land Acquisition vs Mst. Katiji & Othrs, (1987) 167 ITR 41 (SC), has held as under: “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 3 आयकर अपील सं/ITA Nos.546 & 547/CTK/2025 ("नधा"रण वष" / Asse…

BRAJA KISHORE JENA,CUTTACK vs. INCOME TAX OFFICER, WARD-1(1), CUTTACK

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

ITA 546/CTK/2025[2018-19]Status: DisposedITAT Cuttack04 Dec 2025AY 2018-19

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita Nos.546 & 547/Ctk/2025 ("नधा"रण वष" / Assessment Years : 2018-19 ) Braja Kishroe Jena, Panaspur , Vs Ito, Ward-1(1), Cuttack Balichandrapur, Cuttack-754205 Pan No. : Agtpj 0322 P (अपीलाथ" /Appellant) (""यथ" / Respondent) ..

For Appellant: Shri B.K.Mohapatra, Adv
Section 143(3)Section 270A

…ical certificate and prescription in support of the illness. The above reasons were not found favour to the ld CIT(A) and he dismissed the appeals in limine. 6. The Hon’ble Supreme Court in the case of Collector Land Acquisition vs Mst. Katiji & Othrs, (1987) 167 ITR 41 (SC), has held as under: “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 3 आयकर अपील सं/ITA Nos.546 & 547/CTK/2025 ("नधा"रण वष" / Asse…

CUTTACK CENTRAL COOPERATIVE BANK LIMITED,CUTTACK vs. DCIT, CIRCLE-1(1), CUTTACK, CUTTACK

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

ITA 514/CTK/2025[2020-21]Status: DisposedITAT Cuttack02 Dec 2025AY 2020-21

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita Nos.507 To 511 & 513 & 514/Ctk/2025 ("नधा"रण वष" / Assessment Years : 2008-09,2012-13,2013-14, 2014-15,2017-18,2019-20 & 2020-2021) Cuttack Central Co.Op. Bank Ltd., , Vs Dcit, Circle-1(1), Balikuda, At/Po: Balikuda, Cuttack Jagatsinghpur Pan No. : Aaabc 0373 Q .. (अपीलाथ" /Appellant) (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri N.R.Biswal, Ca : Shri Ashim Kr Chakraborty, Cit Dr & राज"व क" ओर से /Revenue By Shri Vijaya Singh, Ld Sr Dr सुनवाई क" तार"ख / Date Of Hearing : 2 /12/2025 घोषणा क" तार"ख/Date Of Pronouncement : 2 /12/2025

For Appellant: Shri N.R.Biswal, CA
Section 249(3)Section 5

…n’ble Courts were unanimous in their conclusion that the expression is to be used liberally. Reference is made to the decision of Hon’ble Supreme Court in 4 Cuttack Central Co.op.Bank Ltd. the case of Collector Land Acquisition vs Mst. Katiji & Othrs, (1987) 167 ITR 41 (SC), wherein, it has been held as under: “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 can happen is that a cause would…

CUTTACK CENTRAL COOPERATIVE BANK LIMITED,CUTTACK vs. DCIT, CIRCLE-1(1), CUTTACK, CUTTACK

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

ITA 513/CTK/2025[2019-20]Status: DisposedITAT Cuttack02 Dec 2025AY 2019-20

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita Nos.507 To 511 & 513 & 514/Ctk/2025 ("नधा"रण वष" / Assessment Years : 2008-09,2012-13,2013-14, 2014-15,2017-18,2019-20 & 2020-2021) Cuttack Central Co.Op. Bank Ltd., , Vs Dcit, Circle-1(1), Balikuda, At/Po: Balikuda, Cuttack Jagatsinghpur Pan No. : Aaabc 0373 Q .. (अपीलाथ" /Appellant) (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri N.R.Biswal, Ca : Shri Ashim Kr Chakraborty, Cit Dr & राज"व क" ओर से /Revenue By Shri Vijaya Singh, Ld Sr Dr सुनवाई क" तार"ख / Date Of Hearing : 2 /12/2025 घोषणा क" तार"ख/Date Of Pronouncement : 2 /12/2025

For Appellant: Shri N.R.Biswal, CA
Section 249(3)Section 5

…n’ble Courts were unanimous in their conclusion that the expression is to be used liberally. Reference is made to the decision of Hon’ble Supreme Court in 4 Cuttack Central Co.op.Bank Ltd. the case of Collector Land Acquisition vs Mst. Katiji & Othrs, (1987) 167 ITR 41 (SC), wherein, it has been held as under: “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 can happen is that a cause would…

CUTTACK CENTRAL COOPERATIVE BANK LIMITED,CUTTACK vs. DCIT,CIRCLE-1(1), CUTTACK, CUTTACK

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

ITA 511/CTK/2025[2017-18]Status: DisposedITAT Cuttack02 Dec 2025AY 2017-18

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita Nos.507 To 511 & 513 & 514/Ctk/2025 ("नधा"रण वष" / Assessment Years : 2008-09,2012-13,2013-14, 2014-15,2017-18,2019-20 & 2020-2021) Cuttack Central Co.Op. Bank Ltd., , Vs Dcit, Circle-1(1), Balikuda, At/Po: Balikuda, Cuttack Jagatsinghpur Pan No. : Aaabc 0373 Q .. (अपीलाथ" /Appellant) (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri N.R.Biswal, Ca : Shri Ashim Kr Chakraborty, Cit Dr & राज"व क" ओर से /Revenue By Shri Vijaya Singh, Ld Sr Dr सुनवाई क" तार"ख / Date Of Hearing : 2 /12/2025 घोषणा क" तार"ख/Date Of Pronouncement : 2 /12/2025

For Appellant: Shri N.R.Biswal, CA
Section 249(3)Section 5

…n’ble Courts were unanimous in their conclusion that the expression is to be used liberally. Reference is made to the decision of Hon’ble Supreme Court in 4 Cuttack Central Co.op.Bank Ltd. the case of Collector Land Acquisition vs Mst. Katiji & Othrs, (1987) 167 ITR 41 (SC), wherein, it has been held as under: “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 can happen is that a cause would…

CUTTACK CENTRAL COOPERATIVE BANK LIMITED,CUTTACK vs. DCIT, CIRCLE-1(1), CUTTACK, CUTTACK

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

ITA 510/CTK/2025[2014-15]Status: DisposedITAT Cuttack02 Dec 2025AY 2014-15

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita Nos.507 To 511 & 513 & 514/Ctk/2025 ("नधा"रण वष" / Assessment Years : 2008-09,2012-13,2013-14, 2014-15,2017-18,2019-20 & 2020-2021) Cuttack Central Co.Op. Bank Ltd., , Vs Dcit, Circle-1(1), Balikuda, At/Po: Balikuda, Cuttack Jagatsinghpur Pan No. : Aaabc 0373 Q .. (अपीलाथ" /Appellant) (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri N.R.Biswal, Ca : Shri Ashim Kr Chakraborty, Cit Dr & राज"व क" ओर से /Revenue By Shri Vijaya Singh, Ld Sr Dr सुनवाई क" तार"ख / Date Of Hearing : 2 /12/2025 घोषणा क" तार"ख/Date Of Pronouncement : 2 /12/2025

For Appellant: Shri N.R.Biswal, CA
Section 249(3)Section 5

…n’ble Courts were unanimous in their conclusion that the expression is to be used liberally. Reference is made to the decision of Hon’ble Supreme Court in 4 Cuttack Central Co.op.Bank Ltd. the case of Collector Land Acquisition vs Mst. Katiji & Othrs, (1987) 167 ITR 41 (SC), wherein, it has been held as under: “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 can happen is that a cause would…

CUTTACK CENTRAL COOPERATIVE BANK LIMITED,CUTTACK vs. DCIT, CIRCLE-1(1), CUTTACK, CUTTACK

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

ITA 509/CTK/2025[2013-14]Status: DisposedITAT Cuttack02 Dec 2025AY 2013-14

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita Nos.507 To 511 & 513 & 514/Ctk/2025 ("नधा"रण वष" / Assessment Years : 2008-09,2012-13,2013-14, 2014-15,2017-18,2019-20 & 2020-2021) Cuttack Central Co.Op. Bank Ltd., , Vs Dcit, Circle-1(1), Balikuda, At/Po: Balikuda, Cuttack Jagatsinghpur Pan No. : Aaabc 0373 Q .. (अपीलाथ" /Appellant) (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri N.R.Biswal, Ca : Shri Ashim Kr Chakraborty, Cit Dr & राज"व क" ओर से /Revenue By Shri Vijaya Singh, Ld Sr Dr सुनवाई क" तार"ख / Date Of Hearing : 2 /12/2025 घोषणा क" तार"ख/Date Of Pronouncement : 2 /12/2025

For Appellant: Shri N.R.Biswal, CA
Section 249(3)Section 5

…n’ble Courts were unanimous in their conclusion that the expression is to be used liberally. Reference is made to the decision of Hon’ble Supreme Court in 4 Cuttack Central Co.op.Bank Ltd. the case of Collector Land Acquisition vs Mst. Katiji & Othrs, (1987) 167 ITR 41 (SC), wherein, it has been held as under: “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 can happen is that a cause would…

CUTTACK CENTRAL COOPERATIVE BANK LIMITED,CUTTACK vs. DCIT, CIRCLE-1(1), CUTTACK, CUTTACK

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

ITA 508/CTK/2025[2012-13]Status: DisposedITAT Cuttack02 Dec 2025AY 2012-13

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita Nos.507 To 511 & 513 & 514/Ctk/2025 ("नधा"रण वष" / Assessment Years : 2008-09,2012-13,2013-14, 2014-15,2017-18,2019-20 & 2020-2021) Cuttack Central Co.Op. Bank Ltd., , Vs Dcit, Circle-1(1), Balikuda, At/Po: Balikuda, Cuttack Jagatsinghpur Pan No. : Aaabc 0373 Q .. (अपीलाथ" /Appellant) (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri N.R.Biswal, Ca : Shri Ashim Kr Chakraborty, Cit Dr & राज"व क" ओर से /Revenue By Shri Vijaya Singh, Ld Sr Dr सुनवाई क" तार"ख / Date Of Hearing : 2 /12/2025 घोषणा क" तार"ख/Date Of Pronouncement : 2 /12/2025

For Appellant: Shri N.R.Biswal, CA
Section 249(3)Section 5

…n’ble Courts were unanimous in their conclusion that the expression is to be used liberally. Reference is made to the decision of Hon’ble Supreme Court in 4 Cuttack Central Co.op.Bank Ltd. the case of Collector Land Acquisition vs Mst. Katiji & Othrs, (1987) 167 ITR 41 (SC), wherein, it has been held as under: “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 can happen is that a cause would…

CUTTACK CENTRAL COOPERATIVE BANK LIMITED,CUTTACK vs. DCIT, CIRCLE-1(1), CUTTACK

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

ITA 507/CTK/2025[2008-09]Status: DisposedITAT Cuttack02 Dec 2025AY 2008-09

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita Nos.507 To 511 & 513 & 514/Ctk/2025 ("नधा"रण वष" / Assessment Years : 2008-09,2012-13,2013-14, 2014-15,2017-18,2019-20 & 2020-2021) Cuttack Central Co.Op. Bank Ltd., , Vs Dcit, Circle-1(1), Balikuda, At/Po: Balikuda, Cuttack Jagatsinghpur Pan No. : Aaabc 0373 Q .. (अपीलाथ" /Appellant) (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri N.R.Biswal, Ca : Shri Ashim Kr Chakraborty, Cit Dr & राज"व क" ओर से /Revenue By Shri Vijaya Singh, Ld Sr Dr सुनवाई क" तार"ख / Date Of Hearing : 2 /12/2025 घोषणा क" तार"ख/Date Of Pronouncement : 2 /12/2025

For Appellant: Shri N.R.Biswal, CA
Section 249(3)Section 5

…n’ble Courts were unanimous in their conclusion that the expression is to be used liberally. Reference is made to the decision of Hon’ble Supreme Court in 4 Cuttack Central Co.op.Bank Ltd. the case of Collector Land Acquisition vs Mst. Katiji & Othrs, (1987) 167 ITR 41 (SC), wherein, it has been held as under: “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 can happen is that a cause would…

ORISSA STATE CO-OPERATIVE HANDICRAFTS CORPORATION LIMITED,BHUBANESWAR vs. DCIT,CIRCLE-1(1), BHUBANESWAR

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

ITA 504/CTK/2025[2022-23]Status: DisposedITAT Cuttack01 Dec 2025AY 2022-23

Bench: Shri George Mathan & Shri Rajesh Kumar

For Respondent: Shri Asim Chakraborty, ld CIT DR
Section 143(3)Section 144Section 271(1)(c)Section 272A(1)(d)

…to 504/CTK/2025 ("नधा"रण वष" / Assessment Years : 2014-15 to 2022-23) conclusion that the expression is to be used liberally. Reference is made to the decision of Hon’ble Supreme Court in the case of Collector Land Acquisition vs Mst. Katiji & Othrs, (1987) 167 ITR 41 (SC), wherein, it has been held as under: “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 can happen is that a cause would…

ORISSA STATE CO-OPERATIVE HANDICRAFTS CORPORATION LIMITED,BHUBANESWAR vs. DCIT,CIRCLE-1(1), BHUBANESWAR

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

ITA 503/CTK/2025[2020-21]Status: DisposedITAT Cuttack01 Dec 2025AY 2020-21

Bench: Shri George Mathan & Shri Rajesh Kumar

For Respondent: Shri Asim Chakraborty, ld CIT DR
Section 143(3)Section 144Section 271(1)(c)Section 272A(1)(d)

…to 504/CTK/2025 ("नधा"रण वष" / Assessment Years : 2014-15 to 2022-23) conclusion that the expression is to be used liberally. Reference is made to the decision of Hon’ble Supreme Court in the case of Collector Land Acquisition vs Mst. Katiji & Othrs, (1987) 167 ITR 41 (SC), wherein, it has been held as under: “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 can happen is that a cause would…

ORISSA STATE CO-OPERATIVE HANDICRAFTS CORPORATION LIMITED,BHUBANESWAR vs. DCIT,CIRCLE-1(1), BHUBANESWAR

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

ITA 502/CTK/2025[2020-21]Status: DisposedITAT Cuttack01 Dec 2025AY 2020-21

Bench: Shri George Mathan & Shri Rajesh Kumar

For Respondent: Shri Asim Chakraborty, ld CIT DR
Section 143(3)Section 144Section 271(1)(c)Section 272A(1)(d)

…to 504/CTK/2025 ("नधा"रण वष" / Assessment Years : 2014-15 to 2022-23) conclusion that the expression is to be used liberally. Reference is made to the decision of Hon’ble Supreme Court in the case of Collector Land Acquisition vs Mst. Katiji & Othrs, (1987) 167 ITR 41 (SC), wherein, it has been held as under: “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 can happen is that a cause would…

ORISSA STATE CO-OPERATIVE HANDICRAFTS CORPORATION LIMITED,BHUBANESWAR vs. DCIT,CIRCLE-1(1), BHUBANESWAR

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

ITA 500/CTK/2025[2016-17]Status: DisposedITAT Cuttack01 Dec 2025AY 2016-17

Bench: Shri George Mathan & Shri Rajesh Kumar

For Respondent: Shri Asim Chakraborty, ld CIT DR
Section 143(3)Section 144Section 271(1)(c)Section 272A(1)(d)

…to 504/CTK/2025 ("नधा"रण वष" / Assessment Years : 2014-15 to 2022-23) conclusion that the expression is to be used liberally. Reference is made to the decision of Hon’ble Supreme Court in the case of Collector Land Acquisition vs Mst. Katiji & Othrs, (1987) 167 ITR 41 (SC), wherein, it has been held as under: “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 can happen is that a cause would…

ORISSA STATE CO-OPERATIVE HANDICRAFTS CORPORATION LIMITED,BHUBANESWAR vs. DCIT,CIRCLE-1(1), BHUBANESWAR

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

ITA 499/CTK/2025[2015016]Status: DisposedITAT Cuttack01 Dec 2025

Bench: Shri George Mathan & Shri Rajesh Kumar

For Respondent: Shri Asim Chakraborty, ld CIT DR
Section 143(3)Section 144Section 271(1)(c)Section 272A(1)(d)

…to 504/CTK/2025 ("नधा"रण वष" / Assessment Years : 2014-15 to 2022-23) conclusion that the expression is to be used liberally. Reference is made to the decision of Hon’ble Supreme Court in the case of Collector Land Acquisition vs Mst. Katiji & Othrs, (1987) 167 ITR 41 (SC), wherein, it has been held as under: “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 can happen is that a cause would…

ORISSA STATE CO-OPERATIVE HANDICRAFTS CORPORATION LIMITED,BHUBANESWAR vs. DCIT,CIRCLE-1(1), BHUBANESWAR

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

ITA 498/CTK/2025[2015016]Status: DisposedITAT Cuttack01 Dec 2025

Bench: Shri George Mathan & Shri Rajesh Kumar

For Respondent: Shri Asim Chakraborty, ld CIT DR
Section 143(3)Section 144Section 271(1)(c)Section 272A(1)(d)

…to 504/CTK/2025 ("नधा"रण वष" / Assessment Years : 2014-15 to 2022-23) conclusion that the expression is to be used liberally. Reference is made to the decision of Hon’ble Supreme Court in the case of Collector Land Acquisition vs Mst. Katiji & Othrs, (1987) 167 ITR 41 (SC), wherein, it has been held as under: “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 can happen is that a cause would…

ORISSA STATE CO-OPERATIVE HANDICRAFTS CORPORATION LIMITED,BHUBANESWAR vs. DCIT,CIRCLE-1(1), , BHUBANEWSWAR

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

ITA 497/CTK/2025[2014-15]Status: DisposedITAT Cuttack01 Dec 2025AY 2014-15

Bench: Shri George Mathan & Shri Rajesh Kumar

For Respondent: Shri Asim Chakraborty, ld CIT DR
Section 143(3)Section 144Section 271(1)(c)Section 272A(1)(d)

…to 504/CTK/2025 ("नधा"रण वष" / Assessment Years : 2014-15 to 2022-23) conclusion that the expression is to be used liberally. Reference is made to the decision of Hon’ble Supreme Court in the case of Collector Land Acquisition vs Mst. Katiji & Othrs, (1987) 167 ITR 41 (SC), wherein, it has been held as under: “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 can happen is that a cause would…

ORISSA STATE CO-OPERATIVE HANDICRAFTS CORPORATION LIMITED,BHUBANESWAR vs. DCIT,CIRCLE-1(1), BHUBANESWAR

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

ITA 496/CTK/2025[2014-15]Status: DisposedITAT Cuttack01 Dec 2025AY 2014-15

Bench: Shri George Mathan & Shri Rajesh Kumar

For Respondent: Shri Asim Chakraborty, ld CIT DR
Section 143(3)Section 144Section 271(1)(c)Section 272A(1)(d)

…to 504/CTK/2025 ("नधा"रण वष" / Assessment Years : 2014-15 to 2022-23) conclusion that the expression is to be used liberally. Reference is made to the decision of Hon’ble Supreme Court in the case of Collector Land Acquisition vs Mst. Katiji & Othrs, (1987) 167 ITR 41 (SC), wherein, it has been held as under: “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 can happen is that a cause would…

SMT. SARASA PRAHALAD,BANGALORE vs. CIT, BANGALORE

In the result, the assessee's appeal for Assessment Year 2008-09 is dismissed

ITA 463/BANG/2014[2008-09]Status: DisposedITAT Bangalore20 Apr 2018AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Jason P Boaz

For Appellant: Shri A. Shankar, AdvocateFor Respondent: Shri B. K. Panda, CIT (DR)
Section 129Section 143(2)Section 143(3)Section 263

…and circumstances of the case on hand; including the judicial pronouncements cited. Admittedly there was a delay of 312 days in filing this appeal before the Tribunal. The Hon'ble Apex Court in the case of Collector, Land Acquisition Vs. MST Katiji & Others (167 ITR 41) (SC), while laying down the principles for considering the matters of condonation of delay in filing appeals has stated that substantial justice should prevail over technical consideration. The Hon'ble Court also explained that the expression “every day’s delay must be explained” does not mean that a pedantic approach should be adopted. The doctr…

Collector Land Acquisition v. Mst. Katiji & Othrs (167 ITR 41) — Cited in 18 Judgments | BharatTax