Collector, Land Acquisition v. Mst. Kauji

66 STC 228Supreme Court of India1987#7219 most cited
16

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2026.

Sections most often in play

Section 1961Section 250Section 142(1)Section 1963Section 200A(1)(c)Section 234ESection 249(2) of the Income Tax ActSection 250 of the Income Tax Act

Issues it is cited on

section 249(3)section 249(2)mlidelay in filing appealsection 249section 200asection 234esection 200reasonable causesection 24condonation of delaysection 80p

Judgments citing Collector, Land Acquisition v. Mst. Kauji

LAKSHMANAPPA PARAMESHWARAPPA PRAKASH,CHIKKAMAGALURU vs. ACIT, HASSAN

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

ITA 2271/BANG/2025[2017-18]Status: DisposedITAT Bangalore11 Mar 2026AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2017-18

For Appellant: Shri Roshan Manssor, CAFor Respondent: Shri Ganesh R Ghale, Advocate – Standing
Section 142(1)Section 250Section 68

…sufficient cause has been shown for the delay. . ITA No.2271 /Bang/2025 Page 5 of 7 8.2 While considering a similar issue, the Hon’ble Apex Court in the case of Collector, Land Acquisition v. Mst. Katiji reported in 1987 taxmann.com 1072/[1987] 28 ELT 185/66 STC 228 (SC)/(167 ITR 471 ) laid down six principles. For the purpose of convenience, the principles laid down by the Hon’ble Apex Court are reproduced hereunder: (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 at the very threshold and cause of j…

THE SONMRUG CO-OPERATIVE HSG SOCIETY LIMITED,PEDDER ROAD vs. CIT(APPEAL), MUMBAI

In the result the appeal is dismissed in limine

ITA 2797/MUM/2025[2015-16]Status: DisposedITAT Mumbai19 Feb 2026AY 2015-16

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankarwith With With Sonmrug Co-Operative Vs. Cit(A) Housing Society Ltd Kautilya Bhavan 62Cc Sunita Apartment Mumbai, Pedder Road, Behind Mount Mumbai - 400012 Unique, Mumbai - 400036 Pan/Gir No. Aabat0916G (Applicant) (Respondent) Assessee By Shri Pawan Choudhary Revenue By Shri Harendra Verma, Sr. Dr Date Of Hearing 16.02.2026 Date Of Pronouncement 19.02.2026 आदेश / Order Per Sandeep Gosain, Jm: Firstly, We Shall Take Ita No. 2794/Mum/2025, A.Y 2012-13 As Lead Case & Facts Narrated Therein.

Section 143(1)Section 249(2)Section 250Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & HON’BLE SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER With With With Sonmrug Co-operative Vs. CIT(A) Housing Society Ltd Kautilya Bhavan 62CC Sunita Apartment Mumbai, Pedder Road, Behind Mount Mumbai - 400012 Unique, Mumbai - 400036 PAN/GIR No. AABAT0916G (Applicant) (Respondent) Assessee by Shri Pawan Choudhary Revenue by Shri Harendra Verma, Sr. DR Date of Hearing 16.02.2026 Date of Pronouncement 19.02.2026 आदेश / ORDER PER SANDEEP GOSAIN, JM: Firstly, we shall take ITA No. 2794/Mum/2025, A.Y 2012-13 as le…

THE SONMRUG CO-OPERATIVE HSG SOCIETY LIMITED,PEDDER ROAD vs. CIT(APPEAL), MUMBAI

In the result the appeal is dismissed in limine

ITA 2796/MUM/2025[2014-15]Status: DisposedITAT Mumbai19 Feb 2026AY 2014-15

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankarwith With With Sonmrug Co-Operative Vs. Cit(A) Housing Society Ltd Kautilya Bhavan 62Cc Sunita Apartment Mumbai, Pedder Road, Behind Mount Mumbai - 400012 Unique, Mumbai - 400036 Pan/Gir No. Aabat0916G (Applicant) (Respondent) Assessee By Shri Pawan Choudhary Revenue By Shri Harendra Verma, Sr. Dr Date Of Hearing 16.02.2026 Date Of Pronouncement 19.02.2026 आदेश / Order Per Sandeep Gosain, Jm: Firstly, We Shall Take Ita No. 2794/Mum/2025, A.Y 2012-13 As Lead Case & Facts Narrated Therein.

Section 143(1)Section 249(2)Section 250Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & HON’BLE SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER With With With Sonmrug Co-operative Vs. CIT(A) Housing Society Ltd Kautilya Bhavan 62CC Sunita Apartment Mumbai, Pedder Road, Behind Mount Mumbai - 400012 Unique, Mumbai - 400036 PAN/GIR No. AABAT0916G (Applicant) (Respondent) Assessee by Shri Pawan Choudhary Revenue by Shri Harendra Verma, Sr. DR Date of Hearing 16.02.2026 Date of Pronouncement 19.02.2026 आदेश / ORDER PER SANDEEP GOSAIN, JM: Firstly, we shall take ITA No. 2794/Mum/2025, A.Y 2012-13 as le…

SONMRUG CO-OPERATIVE HOUSING SOCIETY LTD,PEDDER ROAD vs. CIT(APPEAL), MUMBAI

In the result the appeal is dismissed in limine

ITA 2795/MUM/2025[2013-14]Status: DisposedITAT Mumbai19 Feb 2026AY 2013-14

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankarwith With With Sonmrug Co-Operative Vs. Cit(A) Housing Society Ltd Kautilya Bhavan 62Cc Sunita Apartment Mumbai, Pedder Road, Behind Mount Mumbai - 400012 Unique, Mumbai - 400036 Pan/Gir No. Aabat0916G (Applicant) (Respondent) Assessee By Shri Pawan Choudhary Revenue By Shri Harendra Verma, Sr. Dr Date Of Hearing 16.02.2026 Date Of Pronouncement 19.02.2026 आदेश / Order Per Sandeep Gosain, Jm: Firstly, We Shall Take Ita No. 2794/Mum/2025, A.Y 2012-13 As Lead Case & Facts Narrated Therein.

Section 143(1)Section 249(2)Section 250Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & HON’BLE SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER With With With Sonmrug Co-operative Vs. CIT(A) Housing Society Ltd Kautilya Bhavan 62CC Sunita Apartment Mumbai, Pedder Road, Behind Mount Mumbai - 400012 Unique, Mumbai - 400036 PAN/GIR No. AABAT0916G (Applicant) (Respondent) Assessee by Shri Pawan Choudhary Revenue by Shri Harendra Verma, Sr. DR Date of Hearing 16.02.2026 Date of Pronouncement 19.02.2026 आदेश / ORDER PER SANDEEP GOSAIN, JM: Firstly, we shall take ITA No. 2794/Mum/2025, A.Y 2012-13 as le…

SONMRUG CO-OPERATIVE HOUSING SOCIETY LTD,PEDDER ROAD vs. CIT(APPEAL), MUMBAI

ITA 2794/MUM/2025[2012-13]Status: DisposedITAT Mumbai19 Feb 2026AY 2012-13

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankar

Section 143(1)Section 249(2)Section 250Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL "SMC" BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & HON’BLE SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 2794/Mum/2025 (Assessment Year: 2012-13) With ITA No. 2795/Mum/2025 (Assessment Year: 2013-14) With ITA No. 2796/Mum/2025 (Assessment Year: 2014-15) With ITA No. 2797/Mum/2025 (Assessment Year: 2015-16) Sonmrug Co-operative Housing Society Ltd 62CC Sunita Apartment Pedder Road, Behind Mount Unique, Mumbai - 400036 Vs. CIT(A) Kautilya Bhavan Mumbai, Mumbai - 400012 PAN/GIR No. AABAT0916G (Applicant) (Respondent) Assessee by Shri Pawan Choudhary Reven…

SRIYANS ENTERPRISES LIMITED,KOLKATA vs. I.T.O., WARD - 5(1),, KOLKATA

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

ITA 1298/KOL/2025[2016-2017]Status: DisposedITAT Kolkata21 Nov 2025AY 2016-2017

Bench: Shri Duvvuru Rl Reddyआयकर अपील सं/Ita No.1298/Kol/2025 ("नधा"रण वष" / Assessment Year : 2016-2017) Sriyans Enterprises Limited, Vs Ito Ward-5(1), Kolkata 22, Brb Basu Road, 1St Floor, Room No.14, Kolkata-700001 Pan No. :Aaics 4667 E (अपीलाथ" /Appellant) .. (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri Anil Kumar Dugar, Ar राज"व क" ओर से /Revenue By : Shri Sima Das Biswas, Sr. Dr सुनवाई क" तार"ख / Date Of Hearing : 16/10/2025 घोषणा क" तार"ख/Date Of Pronouncement : 21/11/2025 आदेश / O R D E R The Present Appeal Is Directed At The Instance Of Assessee Against The Order Of Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, Dated 13.11.2024 Passed For Assessment Year 2016-2017. 2. The Appeal Of The Assessee Is Filed Belated By 136 Days. In This Regard, The Assessee Has Filed Application For Condonation Of Delay Supported With An Affidavit Stating Sufficient Reasons For Delay. The Contents Of The Application Are As Under :- Before The Hon'Ble Income Tax Appellate Tribunal, Kolkata Bench Ref: Appeal Petition Filed On: In The Matter Of : - An Application For Condonation Of The Delay In Filing The Memorandum Of Appeal Against The Appellate Order Dated 13-11- 2024 Pertaining To Assessment Year 2016-2017; & In The Matter Of The :- A Memorandum Of Appeal Filed Under The Income Tax Act, 1961; & In The Matter Of: -

For Appellant: Shri Anil Kumar Dugar, ARFor Respondent: Shri Sima Das Biswas, Sr. DR

…आयकर अपील"य अ"धकरण, ‘एसएमसी’ "यायपीठ,कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH, KOLKATA BEFORE SHRI DUVVURU RL REDDY, VICE PRESIDENT आयकर अपील सं/ITA No.1298/KOL/2025 ("नधा"रण वष" / Assessment Year : 2016-2017) Sriyans Enterprises Limited, Vs ITO Ward-5(1), Kolkata 22, BRB Basu Road, 1st Floor, Room No.14, Kolkata-700001 PAN No. :AAICS 4667 E (अपीलाथ" /Appellant) .. (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee by : Shri Anil Kumar Dugar, AR राज"व क" ओर से /Revenue by : Shri Sima Das Biswas, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 16/10/2025 घोषणा क" तार"ख/Date of Pronouncement : 21/11/2025…

DCIT, CIRCLE - 19(1), DELHI vs. PC JEWELLER LIMITED, DELHI

ITA 3084/DEL/2024[2016-17]Status: DisposedITAT Delhi06 Jun 2025AY 2016-17

Bench: Ms. Madhumita Roy & Shri Khettra Mohan Roy

Section 115JSection 143(1)Section 35D

…pellate Court, and order passed by the High Court, are hereby set aside and quashed. ....... “ 2.5 In the case of Collector, Land Acquisition vs. Mst Mst. Katiji and Others [1987 (2)TMI 61 - Supreme Court, Other Citation: (1987) 167 ITR 471, 62 CTR 23, (1987) 66 STC 228(SC), 1987 (28) E.L.T. 185 (SC), 1987 SCC (2) 107, JT 1987 (1) 537, 1987 AIR 1353, 1987(2) SCR 387, 1987 (1) SCALE 413], it was averred/held, as follows, by the Hon'ble SupremeCourt: 66 It is common knowledge that this court has been making a justifiably liberal approach in matters instituted in this court. But the message does not appear to have p…

DEPUTY COMMISSIONER OF INCOME TAX, CR BUILDING vs. PC JEWELLER LIMITED, DELHI

ITA 2581/DEL/2024[2015-16]Status: DisposedITAT Delhi06 Jun 2025AY 2015-16

Bench: Ms. Madhumita Roy & Shri Khettra Mohan Roy

Section 115JSection 143(1)Section 35D

…pellate Court, and order passed by the High Court, are hereby set aside and quashed. ....... “ 2.5 In the case of Collector, Land Acquisition vs. Mst Mst. Katiji and Others [1987 (2)TMI 61 - Supreme Court, Other Citation: (1987) 167 ITR 471, 62 CTR 23, (1987) 66 STC 228(SC), 1987 (28) E.L.T. 185 (SC), 1987 SCC (2) 107, JT 1987 (1) 537, 1987 AIR 1353, 1987(2) SCR 387, 1987 (1) SCALE 413], it was averred/held, as follows, by the Hon'ble SupremeCourt: 66 It is common knowledge that this court has been making a justifiably liberal approach in matters instituted in this court. But the message does not appear to have p…

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

…and delay had occurred due to the ambiguity and no clear directions regarding levy of late filing fee u/s.234E of the Act for the AY's under consideration. The Hon'ble Supreme Court in the case of Collector, Land Acquisition vs. Mst. Kauji reported in [1987] 66 STC 228 (SC) held that a lenient view may be taken while considering the delay condonation petition. The gist of the findings of Hon’ble Apex Court reads as under: 4.When substantial justice and technical considerations are pitted against each other, the cause of substantial justice deserves to be preferred, for the other side cannot claim to have vested…

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

…and delay had occurred due to the ambiguity and no clear directions regarding levy of late filing fee u/s.234E of the Act for the AY's under consideration. The Hon'ble Supreme Court in the case of Collector, Land Acquisition vs. Mst. Kauji reported in [1987] 66 STC 228 (SC) held that a lenient view may be taken while considering the delay condonation petition. The gist of the findings of Hon’ble Apex Court reads as under: 4.When substantial justice and technical considerations are pitted against each other, the cause of substantial justice deserves to be preferred, for the other side cannot claim to have vested…

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

…and delay had occurred due to the ambiguity and no clear directions regarding levy of late filing fee u/s.234E of the Act for the AY's under consideration. The Hon'ble Supreme Court in the case of Collector, Land Acquisition vs. Mst. Kauji reported in [1987] 66 STC 228 (SC) held that a lenient view may be taken while considering the delay condonation petition. The gist of the findings of Hon’ble Apex Court reads as under: 4.When substantial justice and technical considerations are pitted against each other, the cause of substantial justice deserves to be preferred, for the other side cannot claim to have vested…

STATE BANK OF INDIA , THALASSERY( ERSTWHILE STATE BANK OF TRAVANCORE),KANNUR vs. ITO (TDS), KANNUR

In the result, the assessee’s appeal is allowed on the aforesaid terms

ITA 926/COCH/2022[2014-15]Status: DisposedITAT Cochin31 May 2024AY 2014-15

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopalstate Bank Of India (Erstwhile Sbt) Income Tax Officer-Tds Thalassery Branch Aayakar Bhavan Gundert Road Vs. Konnothumchal Thalassery 670101 Chovva P.O., Kannur 670006 [Pan: Aaacs8577K] (Appellant) (Respondent)

For Appellant: Shri A. Kumar, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 10(5)Section 12Section 192Section 201Section 286

…te, acknowledged. Rule 127 of the Income Tax Rules, 1962 does not contain any provision which deems the communication as complete by mere transmission. Reliance is also placed on Collector, Land Acquisition vs. Mst. Katji State Bank of India v. ACIT and Ors., 66 STC 228 (SC), advocating adoption of a liberal approach in construing the expression ‘sufficient cause’ inasmuch as the litigant does not stand to gain by filing an appeal late. It being admitted that the email received on 19.7.2022 was not noticed by the concerned staff, so that it came to light only later on being down- loaded by the tax consultants, we…

INDERJIT SINGH MANCHANDA ,MUMBAI vs. CIT, MUMBAI

The appeal stands dismissed

ITA 2963/MUM/2023[2011-12]Status: DisposedITAT Mumbai05 Jan 2024AY 2011-12

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Shri B R Baskaran, Hon’Ble

For Appellant: Shri Fenil BhattFor Respondent: Shri Sunny Kachhwaha
Section 133(6)Section 142(1)Section 148Section 271(1)(b)Section 271(1)(c)Section 271F

…ing appeal within time. It is submitted that the applicant would suffer serious prejudice if the delay is not condoned. On behalf of the applicant, reliance is placed on the decision of the Supreme Court in Collector, Land Acquisition Anantnag v. Mst. Katiji, 66 STC 228(SC). He therefore, submitted that the delay be condoned and the appeal be taken up for adjudication on merits. ITA 2963/Mum/2023 Inderjit Singh Manchanda 9. The learned CIT-DR has opposed the prayer for condonation. It is pointed out that the assessee has been shown to be indolent on multiple occasions and the substantial delay of 451 days cann…

BHRUHAT BENGALURU MAHANAGARA PALIKE [BBMP],BENGALURU vs. INCOME TAX OFFICER [TDS], WARD- 1(1), BANGALORE

In the result, the assessee’s appeals are allowed

ITA 99/BANG/2020[2013-14]Status: DisposedITAT Bangalore28 Jul 2021AY 2013-14

Bench: Shri N.V.Vasudevan, Vice- & Shri B.R.Baskaran

For Appellant: Shri. V.Chandrasekar,AdvocateFor Respondent: Shri. Pradeep Kumar, CIT (D.R.)
Section 194LSection 201Section 201(1)

…s filed after obtaining the legal opinion from the tax consultant. It was contended that the delay in filing was not willful or malafide. The assessee relied on the decision of the Hon’ble Supreme Court in the case of Collector Land Acquisition Vs. MST Katiji 66 STC 228 (SC). ITA Nos.98 & 99/Bang/2020 Page 3 of 7 4. The CIT(A) refused to condone the delay in filing the appeal by holding that there was an inordinate delay in filing the appeal and that there was a difference of opinion between normal delay and inordinate delay. In this regard, the CIT(A) referred to the decision of the ITAT Bench in the case of J…

BHRUHAT BENGALURU MAHANAGARA PALIKE [BBMP],BENGALORE vs. INCOME TAX OFFICER, [TDS], WARD- 1(1), BANGALORE

In the result, the assessee’s appeals are allowed

ITA 98/BANG/2020[2013-14]Status: DisposedITAT Bangalore28 Jul 2021AY 2013-14

Bench: Shri N.V.Vasudevan, Vice- & Shri B.R.Baskaran

For Appellant: Shri. V.Chandrasekar,AdvocateFor Respondent: Shri. Pradeep Kumar, CIT (D.R.)
Section 194LSection 201Section 201(1)

…s filed after obtaining the legal opinion from the tax consultant. It was contended that the delay in filing was not willful or malafide. The assessee relied on the decision of the Hon’ble Supreme Court in the case of Collector Land Acquisition Vs. MST Katiji 66 STC 228 (SC). ITA Nos.98 & 99/Bang/2020 Page 3 of 7 4. The CIT(A) refused to condone the delay in filing the appeal by holding that there was an inordinate delay in filing the appeal and that there was a difference of opinion between normal delay and inordinate delay. In this regard, the CIT(A) referred to the decision of the ITAT Bench in the case of J…

NILESH J. MEHTA,MUMBAI vs. ITO 23(3)(1), MUMBAI

In the result, appeal filed by the assessee in ITA No

ITA 5817/MUM/2016[2009-10]Status: DisposedITAT Mumbai14 Mar 2017AY 2009-10

Bench: Shri C.N. Prasad & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.5817/Mum/2016 ("नधा"रण वष" / Assessment Year : 2009-10) Nilesh J. Mehta, Ito – 23(3)(1), बनाम/ Plot No. 24, Block No. 5, Mumbai. V. Krishna Kunj Building, Opp Sharkari Bhandar, Behind Aurora Cinema, Matunga (E), Mumbai – 400 019. "थायी लेखा सं./Pan : Aabpm2056P (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Appellant: Shri Shrey Sushil JoshiFor Respondent: Ms. Pooja Swaroop, DR
Section 143(3)Section 147Section 69C

…n by learned CIT(A) which is reflected from para 5 of learned CIT(A) appellate order dated 26-03-2015. The assesse relied upon the decision of Hon’ble Supreme Court in the case of Collector, Land Acquisition v. Mst. Katiji, 1987 taxmann.com 1072 (SC) / [1987] 66 STC 228 (SC). The assessee has prayed that the delay may be condoned as there was a sufficient cause which prevented him for filing this appeal in time before the tribunal and which led to filing of this appeal before tribunal late by 489 days. In our considered view , the assessee was diligently persuing the legal remedies bonafidely and the assessee has…