Concord of India Insurance Co. Ltd. v. Smt. Nirmala Devi and Others

118 ITR 507Supreme Court of India1979#301 most cited

What is Concord of India Insurance Co. Ltd. v. Smt. Nirmala Devi and Others authority for?

For condoning delay, the term 'sufficient cause' must be interpreted liberally and purposively to advance justice. Delay not tainted by mala fides, gross negligence, or recklessness, and based on honestly obtained legal advice, constitutes sufficient cause.

268

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2014 to 2026.

Also referred to as

Concord of India Insurance Co. Ltd. v. Smt. Nirmala Devi · 118 ITR 507 · condonation of delay · sufficient cause · liberal interpretation · legal advice · mala fides · gross negligence · Section 253(5) · delay in filing appeal · Supreme Court.

Sections most often in play

Section 143(3)Section 250Section 147Section 143(1)Section 253(5)Section 271(1)(c)Section 148Section 154

Issues it is cited on

section 253(5)section 80ibdelay in filing appealsection 139(4)enduring benefitcondonation of delaysection 253reasonable causesection 12aasection 24registration under section 12aerroneous and prejudicial

Judgments citing Concord of India Insurance Co. Ltd. v. Smt. Nirmala Devi and Others

DCIT, Bangalore vs. M/S Tejas Networks Limited, Bangalore

In the result, the appeals filed by the revenue in IT(TP)A No

ITA 621/BANG/2016[2011-12]Status: DisposedITAT Bangalore09 Feb 2022AY 2011-12

Bench: Shri Chandra Poojari & Shri George George K.It(Tp)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/S. Tejas Networks Ltd. Plot No.25, 5Th Floor Jp Software Park Acit, Circle-1, Ltu Vs. Electronic City, Phase I Bangalore Bangalore 560 100

For Appellant: Shri Jairam Raipura, D.RFor Respondent: Shri Annamalli & Shri Narendra Sharma, A.Rs
Section 154

…elay is allowed. Reliance is placed on the decision of the Hon'ble Apex Court in the case of Collector, Land Acquisition Vs. MST. Katiji and Others (1987) 167 ITR 471 and also in the case of Concord of India Insurance Co. Ltd., Vs Smt. Nirmala Devi and Others 118 ITR 507. Further, the assessee relies on another decision of the Hon'ble Apex Court in the case of Radha Krishna Rai Vs. Allahabad Bank Et Others [2000] 9 Supreme Court Cases 733 and Commissioner of Income-tax Vs. West Bengal Infrastructure Development Finance Corporation limited (2011) 334 ITR 269 (SC). The assessee placed reliance on the decision of th…

Tejas Networks Limited, Bangalore vs. Asst.C.I.T., Bangalore

In the result, the appeals filed by the revenue in IT(TP)A No

ITA 468/BANG/2015[2010-11]Status: DisposedITAT Bangalore09 Feb 2022AY 2010-11

Bench: Shri Chandra Poojari & Shri George George K.It(Tp)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/S. Tejas Networks Ltd. Plot No.25, 5Th Floor Jp Software Park Acit, Circle-1, Ltu Vs. Electronic City, Phase I Bangalore Bangalore 560 100

For Appellant: Shri Jairam Raipura, D.RFor Respondent: Shri Annamalli & Shri Narendra Sharma, A.Rs
Section 154

…elay is allowed. Reliance is placed on the decision of the Hon'ble Apex Court in the case of Collector, Land Acquisition Vs. MST. Katiji and Others (1987) 167 ITR 471 and also in the case of Concord of India Insurance Co. Ltd., Vs Smt. Nirmala Devi and Others 118 ITR 507. Further, the assessee relies on another decision of the Hon'ble Apex Court in the case of Radha Krishna Rai Vs. Allahabad Bank Et Others [2000] 9 Supreme Court Cases 733 and Commissioner of Income-tax Vs. West Bengal Infrastructure Development Finance Corporation limited (2011) 334 ITR 269 (SC). The assessee placed reliance on the decision of th…

Asst.C.I.T., Bangalore vs. M/S Tejas Networks Limited, Bangalore

In the result, the appeals filed by the revenue in IT(TP)A No

ITA 296/BANG/2015[2010-11]Status: DisposedITAT Bangalore09 Feb 2022AY 2010-11

Bench: Shri Chandra Poojari & Shri George George K.It(Tp)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/S. Tejas Networks Ltd. Plot No.25, 5Th Floor Jp Software Park Acit, Circle-1, Ltu Vs. Electronic City, Phase I Bangalore Bangalore 560 100

For Appellant: Shri Jairam Raipura, D.RFor Respondent: Shri Annamalli & Shri Narendra Sharma, A.Rs
Section 154

…elay is allowed. Reliance is placed on the decision of the Hon'ble Apex Court in the case of Collector, Land Acquisition Vs. MST. Katiji and Others (1987) 167 ITR 471 and also in the case of Concord of India Insurance Co. Ltd., Vs Smt. Nirmala Devi and Others 118 ITR 507. Further, the assessee relies on another decision of the Hon'ble Apex Court in the case of Radha Krishna Rai Vs. Allahabad Bank Et Others [2000] 9 Supreme Court Cases 733 and Commissioner of Income-tax Vs. West Bengal Infrastructure Development Finance Corporation limited (2011) 334 ITR 269 (SC). The assessee placed reliance on the decision of th…

DCIT, Bangalore vs. M/S Tejas Networks Limited, Bangalore

In the result, the appeals filed by the revenue in IT(TP)A No

ITA 1119/BANG/2015[2010-11]Status: DisposedITAT Bangalore09 Feb 2022AY 2010-11

Bench: Shri Chandra Poojari & Shri George George K.It(Tp)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/S. Tejas Networks Ltd. Plot No.25, 5Th Floor Jp Software Park Acit, Circle-1, Ltu Vs. Electronic City, Phase I Bangalore Bangalore 560 100

For Appellant: Shri Jairam Raipura, D.RFor Respondent: Shri Annamalli & Shri Narendra Sharma, A.Rs
Section 154

…elay is allowed. Reliance is placed on the decision of the Hon'ble Apex Court in the case of Collector, Land Acquisition Vs. MST. Katiji and Others (1987) 167 ITR 471 and also in the case of Concord of India Insurance Co. Ltd., Vs Smt. Nirmala Devi and Others 118 ITR 507. Further, the assessee relies on another decision of the Hon'ble Apex Court in the case of Radha Krishna Rai Vs. Allahabad Bank Et Others [2000] 9 Supreme Court Cases 733 and Commissioner of Income-tax Vs. West Bengal Infrastructure Development Finance Corporation limited (2011) 334 ITR 269 (SC). The assessee placed reliance on the decision of th…

M/S Ids Next Business Solutions Private Limited, Bangalore vs. Deputy Commissioner Pf Income Tax Circle-3(1)(1), Bangalore

In the result, the appeal filed by the assessee is partly allowed

ITA 2119/BANG/2018[2011-12]Status: DisposedITAT Bangalore05 Jan 2022AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2011-12

For Appellant: Shri Rampriyadas, CAFor Respondent: Shri Sankarganesh K, JCIT (DR)
Section 145ASection 43B

…upport of its claim that the delay in filing of appeal should be condoned. 1. Hon’ble Apex Court in the case of Collector, Land Acquisition Vs. MST. Katiji and Others (198) 167 ITR 471 2. Concord of India Insurance Co. Ltd., Vs. Smt. Nirmala Devi and Others 118 ITR 507 Page 3 of 21 3. Radha Krishna Rai Vs. Allahabad Bank & Others [2009] 9 Supreme Court cases 733. 5. We have heard submission of the ld counsel for the assessee and are satisfied that the delay in filing the appeal was due to reasonable and sufficient cause and the delay in filing the appeal deserves to be condoned. We accordingly condone the dela…

Interio Planet, Kota vs. CPC Income Tax Or ITO, Kota

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

ITA 86/JPR/2021[2018-19]Status: DisposedITAT Jaipur25 Nov 2021AY 2018-19

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 86/Jp/2021 Assessment Year: 2018-19 Cuke Interio Planet, Cpc, Income Tax Or Ito, 12, Arihant Plaza, Near Post Office, Vs. Kota. Dadabari, Kota-324009 (Raj). Pan No.: Aaffi 8208 K Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Shravan Kr. Gupta (Adv.) Jktlo Dh Vksj Ls@ Revenue By : Smt. Monisha Choudhary (Jcit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 15/11/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 25/11/2021 Vkns'K@ Order

For Appellant: Shri Shravan Kr. Gupta (Adv.)For Respondent: Smt. Monisha Choudhary (JCIT)
Section 143(1)Section 234Section 40

…correct, if caused a delay, has been held to be reasonable and sufficient cause in these cases also. Kindly refer N.Balakrishnan v. M.Krishna Murthy(1998) 7 SCC 123 published in 30 BCAJ 922, Concord of India Insurance Co. Ltd. v. Smt. Nirmala Devi and Another 118 ITR 507 . That it is also settled that for the mistake of the Counsel, the party cannot be suffered. Reliance on Mahaveer Prasad Jain v/s 6 ITA 86/JP/2021_ Interio Planet Vs CPC/ITO CIT, 172 ITR 331(MP), Concord India Insurance Co. Ltd v/s Smt. Nirmala Devi, 118 ITR 507(SC), Kripa Shankar v/s CIT/CWT 181 ITR 183(AII), N. Balakrishnan v/s M. Krishanmur…

M/S. Oriental Bank of Commerce, Huru vs. ITO, TDS-3, Jaipur

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

ITA 250/JPR/2020[2016-17]Status: DisposedITAT Jaipur06 Oct 2021AY 2016-17

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 247 To 250/Jp/2020 Fu/Kzkj.K O"Kz@Assessment Years :2013-14 To 2016-17 M/S Oriental Bank Of Cuke I.T.O., Vs. Commerce, Tds-3, Post Box No. 56, Sardarsahar, Jaipur. Churu. Tan No. Jpro01610A Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Shravan Kumar Gupta (Adv) Jktlo Dh Vksj Ls@ Revenue By : Shri A.S. Nehra (Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 14/09/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 06/10/2021 Vkns'K@ Order Per: Bench All These Appeals Have Been Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A)-3, Jaipur All Dated 08/01/2019 For The A.Ys. 2013-14 To 2016-17 Respectively.

For Appellant: Shri Shravan Kumar Gupta (Adv)For Respondent: Shri A.S. Nehra (Addl.CIT)
Section 201Section 201(1)

…rect, if caused a delay, has been held to be reasonable and sufficient cause in these cases also. Kindly refer N. Balakrishnan v. M. Krishna Murthy(1998) 7 SCC 123 published in 30 BCAJ 922, Concord of India Insurance Co. Ltd. v. Smt. Nirmala Devi and Anothers 118 ITR 507 . That it is also settled that for the mistake of the Counsel, the party cannot be suffered. Reliance on Mahaveer Prasad Jain v/s CIT, 172 ITR 331(MP), Concord India Insurance Co. Ltd v/s Smt. Nirmala Devi, 118 ITR 507(SC), Kripa Shankar v/s CIT/CWT 181 ITR 183(AII), N. Balakrishnan v/s M. Krishanmurthy 7 SSC123. 7. The Hon'ble Jaipur Bench of I…

M/S. Oriental Bank of Commerce, Huru vs. ITO, TDS-3, Jaipur

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

ITA 249/JPR/2020[2015-16]Status: DisposedITAT Jaipur06 Oct 2021AY 2015-16

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 247 To 250/Jp/2020 Fu/Kzkj.K O"Kz@Assessment Years :2013-14 To 2016-17 M/S Oriental Bank Of Cuke I.T.O., Vs. Commerce, Tds-3, Post Box No. 56, Sardarsahar, Jaipur. Churu. Tan No. Jpro01610A Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Shravan Kumar Gupta (Adv) Jktlo Dh Vksj Ls@ Revenue By : Shri A.S. Nehra (Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 14/09/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 06/10/2021 Vkns'K@ Order Per: Bench All These Appeals Have Been Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A)-3, Jaipur All Dated 08/01/2019 For The A.Ys. 2013-14 To 2016-17 Respectively.

For Appellant: Shri Shravan Kumar Gupta (Adv)For Respondent: Shri A.S. Nehra (Addl.CIT)
Section 201Section 201(1)

…rect, if caused a delay, has been held to be reasonable and sufficient cause in these cases also. Kindly refer N. Balakrishnan v. M. Krishna Murthy(1998) 7 SCC 123 published in 30 BCAJ 922, Concord of India Insurance Co. Ltd. v. Smt. Nirmala Devi and Anothers 118 ITR 507 . That it is also settled that for the mistake of the Counsel, the party cannot be suffered. Reliance on Mahaveer Prasad Jain v/s CIT, 172 ITR 331(MP), Concord India Insurance Co. Ltd v/s Smt. Nirmala Devi, 118 ITR 507(SC), Kripa Shankar v/s CIT/CWT 181 ITR 183(AII), N. Balakrishnan v/s M. Krishanmurthy 7 SSC123. 7. The Hon'ble Jaipur Bench of I…

M/S. Oriental Bank of Commerce, Huru vs. ITO, TDS-3, Jaipur

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

ITA 248/JPR/2020[2014-15]Status: DisposedITAT Jaipur06 Oct 2021AY 2014-15

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 247 To 250/Jp/2020 Fu/Kzkj.K O"Kz@Assessment Years :2013-14 To 2016-17 M/S Oriental Bank Of Cuke I.T.O., Vs. Commerce, Tds-3, Post Box No. 56, Sardarsahar, Jaipur. Churu. Tan No. Jpro01610A Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Shravan Kumar Gupta (Adv) Jktlo Dh Vksj Ls@ Revenue By : Shri A.S. Nehra (Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 14/09/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 06/10/2021 Vkns'K@ Order Per: Bench All These Appeals Have Been Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A)-3, Jaipur All Dated 08/01/2019 For The A.Ys. 2013-14 To 2016-17 Respectively.

For Appellant: Shri Shravan Kumar Gupta (Adv)For Respondent: Shri A.S. Nehra (Addl.CIT)
Section 201Section 201(1)

…rect, if caused a delay, has been held to be reasonable and sufficient cause in these cases also. Kindly refer N. Balakrishnan v. M. Krishna Murthy(1998) 7 SCC 123 published in 30 BCAJ 922, Concord of India Insurance Co. Ltd. v. Smt. Nirmala Devi and Anothers 118 ITR 507 . That it is also settled that for the mistake of the Counsel, the party cannot be suffered. Reliance on Mahaveer Prasad Jain v/s CIT, 172 ITR 331(MP), Concord India Insurance Co. Ltd v/s Smt. Nirmala Devi, 118 ITR 507(SC), Kripa Shankar v/s CIT/CWT 181 ITR 183(AII), N. Balakrishnan v/s M. Krishanmurthy 7 SSC123. 7. The Hon'ble Jaipur Bench of I…

M/S. Oriental Bank of Commerce, Huru vs. ITO, TDS-3, Jaipur

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

ITA 247/JPR/2020[2013-14]Status: DisposedITAT Jaipur06 Oct 2021AY 2013-14

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 247 To 250/Jp/2020 Fu/Kzkj.K O"Kz@Assessment Years :2013-14 To 2016-17 M/S Oriental Bank Of Cuke I.T.O., Vs. Commerce, Tds-3, Post Box No. 56, Sardarsahar, Jaipur. Churu. Tan No. Jpro01610A Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Shravan Kumar Gupta (Adv) Jktlo Dh Vksj Ls@ Revenue By : Shri A.S. Nehra (Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 14/09/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 06/10/2021 Vkns'K@ Order Per: Bench All These Appeals Have Been Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A)-3, Jaipur All Dated 08/01/2019 For The A.Ys. 2013-14 To 2016-17 Respectively.

For Appellant: Shri Shravan Kumar Gupta (Adv)For Respondent: Shri A.S. Nehra (Addl.CIT)
Section 201Section 201(1)

…rect, if caused a delay, has been held to be reasonable and sufficient cause in these cases also. Kindly refer N. Balakrishnan v. M. Krishna Murthy(1998) 7 SCC 123 published in 30 BCAJ 922, Concord of India Insurance Co. Ltd. v. Smt. Nirmala Devi and Anothers 118 ITR 507 . That it is also settled that for the mistake of the Counsel, the party cannot be suffered. Reliance on Mahaveer Prasad Jain v/s CIT, 172 ITR 331(MP), Concord India Insurance Co. Ltd v/s Smt. Nirmala Devi, 118 ITR 507(SC), Kripa Shankar v/s CIT/CWT 181 ITR 183(AII), N. Balakrishnan v/s M. Krishanmurthy 7 SSC123. 7. The Hon'ble Jaipur Bench of I…

Ferani Hotels Pvt. Ltd., Mumbai vs. DCIT - CC- 4 (1), Mumbai

In the result, these appeals by the assessee stand dismissed

ITA 2022/MUM/2019[2013-14]Status: DisposedITAT Mumbai04 Oct 2021AY 2013-14
Section 14ASection 22Section 80I

…THE INCOME TAX APPELLATE TRIBUNAL “F” Bench, Mumbai Shri Shamim Yahya (AM) & Shri Pavankumar Gadale (JM) I.T.A. No. 2022/Mum/2019 (Assessment Year 2013-14) I.T.A. No. 2023/Mum/2019 (Assessment Year 2014-15) Vs. DCIT, Central Ferani Hotels Pvt. Ltd. Construction House-B Circle-4(1) 2nd Floor, 623, Linking Room No. 1906 Road, Khar-West 19th Floor Mumbai-400 052. Air India Building Nariman Point PAN : AAACF0693B Mumbai-400 021. (Appellant) (Respondent) Assessee by Shri Sanjay Sawant Department by Shri Hemant Kumar Chimanlal-CIT-DR & Shri Therian Oomen-DR Date of Hearing 09.07.2021 Date of Pronouncement 04.10.20…

Sri Murali L, Bangalore vs. Income Tax Officer, Ward- 14(7), Bangalore

In the result, the appeal filed by the assessee is partly allowed

ITA 455/BANG/2020[2006-07]Status: DisposedITAT Bangalore27 Sept 2021AY 2006-07

Bench: Shri George George K

For Appellant: Sri.S.V.Ravishankar, AdvocateFor Respondent: Sri.Ganesh R.Ghale, Standing Counsel

…it will lead to irreparable hardship to the assessee and reliance was placed on the following case laws:- (i) Collector, Land Acquisition v. MST.Katiji and Others (1987) 167 ITR 471 (SC) (ii) Concord of India Insurance Co. Ltd. v. Smt.Nirmal Devi and Others 118 ITR 507. (iii) Radha Krishna Rai v. Allahabad Bank & Others [2000] 9 Supreme Court Cases 733. 2.1 I have heard the learned AR and the learned Standing Counsel. I find that there is sufficient reason for belatedly filing of this appeal and no latches can be attributed to the assessee. Hence, I condone the delay in filing this appeal and proceed to dispose…

Smt. Ruksana, Jhalawar vs. ITO, Ward, Jhalawar

ITA 192/JPR/2020[2011-12]Status: DisposedITAT Jaipur30 Jun 2021AY 2011-12

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 192/Jp/2020 Fu/Kzkj.K O"Kz@Assessment Year :2011-12 Smt. Ruksana, Cuke I.T.O., Vs. L/H Of Late Sh. Mohammed Salim, Ward-Jhalawar. Kunjda Street, Bada Bazar, Jhalawar City, Jhalawar-326001. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Bjeps 1293 M Appellant Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri Shravan Kr. Gupta (Adv) Jktlo Dh Vksj Ls@ Revenue By: Smt. Runi Pal (Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 08/04/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 30/06/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Is The Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), Kota Dated 21/09/2017 For The A.Y. 2011-12. The Grounds Taken By The Assessee In This Appeal Are As Under: “1. The Impugned Assessment Order U/S 143(3) Dated 15.03.2014 Is Bad In Law & On Facts Of The Case, For Want Of Jurisdiction, Being Debatable Issue & Various Other Reasons & Hence The Same May Kindly Be Quashed. 2.1 Rs.13,45,442/-: The Assessing Officer Has Grossly Erred In Law As Well As On The Facts Of The Case In Invoking The Provision Of Section 145(3). The Provision So Invoked By The Assessing Officer & Confirmed By The Ld. Cit(A) Being Totally Contrary To The Provisions Of Law & Facts On The Record & Hence The Same May Kindly Be Quashed.

For Appellant: Shri Shravan Kr. Gupta (Adv)For Respondent: Smt. Runi Pal (Addl.CIT)
Section 143(3)Section 145(3)Section 234

…rrect, if caused a delay, has been held to be reasonable and sufficient cause in these cases also. Kindly refer N. Balakrishnan v. M. Krishna Murthy(1998) 7 SCC 123 published in 30 BCAJ 922, Concord of India Insurance Co. Ltd. v. Smt. Nirmala Devi and Another 118 ITR 507. That it is also settled that for the mistake of the Counsel, the party cannot be suffered. Reliance on Mahaveer Prasad Jain v/s CIT, 172 ITR 331(MP), Concord India Insurance Co. Ltd v/s Smt. Nirmala Devi, 118 ITR 507(SC), Kripa Shankar v/s CIT/CWT 181 ITR 183(A11), N. Balakrishnan v/s M. Krishanmurthy 7 SSC 123. 5. The Hon'ble Jaipur Bench of IT…

A.N. School Shiksha Samiti, Sikar vs. JCIT-Range (Exemption), Jaipur

In the result, this appeal of the assessee is allowed

ITA 252/JPR/2020[2010-11]Status: DisposedITAT Jaipur24 May 2021AY 2010-11

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 252/Jp/2020 Fu/Kzkj.K O"Kz@Assessment Year :2010-11 A.N. School Shiksha Samiti, Cuke J.C.I.T.-Range Vs. Radha Swami Bag, (Exemption) Sikar-303702 Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aabaa 6164 F Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Shravan Kr Gupta (Adv) Jktlo Dh Vksj Ls@ Revenue By: Smt. Monisha Choudhary(Jcit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 25/03/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 24/05/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-3, Jaipur Dated 06/09/2019 For The A.Y. 2010-11 Wherein Following Grounds Have Been Taken. “1. The Impugned Penalty Order U/S 272A(2)(E) Dated 02/11/2018 As Well As Notices Are Bad In Law & On Facts Of The Case, For Want Of Jurisdiction & Various Other Reasons & Hence The Same May Kindly Be Quashed. 2. The Ld. Cit(A) Has Grossly Erred In Law As Well As On The Facts Of The Case In Confirming The Imposition Of Penalty Of Rs. 2,53,700/- U/S 272A(2)(E) Invoked By The Ld Jcit. The Penalty So Imposed & Confirmed By The Ld. Cit(A) Being Totally Contrary To The Provisions Of Law & Facts On The Record & Hence The Same May Kindly Be Deleted.

For Appellant: Shri Shravan Kr Gupta (Adv)For Respondent: Smt. Monisha Choudhary(JCIT)
Section 272A(2)(e)Section 272a(2)(e)Section 5

…rect, if caused a delay, has been held to be reasonable and sufficient cause in these cases also. Kindly refer N. Balakrishnan v. M. Krishna Murthy(1998) 7 SCC 123 published in 30 BCAJ 922, Concord of India Insurance Co. Ltd. v. Smt. Nirmala Devi and Anothers 118 ITR 507 . That it is also settled that for the mistake of the Counsel, the party cannot be suffered. Reliance on Mahaveer Prasad Jain v/s CIT, 172 ITR 331(MP), Concord India Insurance Co. Ltd v/s Smt. Nirmala Devi, 118 ITR 507(SC), Kripa Shankar v/s CIT/CWT 181 ITR 183(AII), N. Balakrishnan v/s M. Krishanmurthy 7 SSC123. 8. The Hon'ble Jaipur Bench of I…

Smt. Priyanka Agarwal, Jaipur vs. ITO, Ward-1(5), Jaipur

ITA 214/JPR/2020[2009-10]Status: DisposedITAT Jaipur24 May 2021AY 2009-10

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 214/Jp/2020 Fu/Kzkj.K O"Kz@Assessment Year :2009-10 Smt. Priyanka Agarwal, Cuke I.T.O., Vs. D/O- Late Sh. Tulsi Das Agarwal, Ward-1(5), 2000, Khejaro Ka Rasta, Third Jaipur Crossing Shop, Topkhana, Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aikpa 7142 B Appellant Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri Shravan Kr. Gupta (Adv) Jktlo Dh Vksj Ls@ Revenue By: Smt. Runi Pal (Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/04/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 24/05/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Is The Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A)-I, Jaipur Dated 26/06/2019 For The A.Y. 2009-10. The Grounds Taken By The Assessee Are As Under:

For Appellant: Shri Shravan Kr. Gupta (Adv)For Respondent: Smt. Runi Pal (Addl.CIT)
Section 143(3)Section 147Section 234

…able and sufficient cause in these cases also. Kindly refer N. Balakrishnan v. M. Krishna Murthy (1998) 7 SCC 123 published in 30 5 ITA 214/JP/2020 _ Smt. Priyanka Agarwal Vs ITO BCAJ 922, Concord of India Insurance Co. Ltd. v. Smt. Nirmala Devi and Anothers 118 ITR 507 . That it is also settled that for the mistake of the Counsel, the party cannot be suffered. Reliance on Mahaveer Prasad Jain v/s CIT, 172 ITR 331(MP), Concord India Insurance Co. Ltd v/s Smt. Nirmala Devi, 118 ITR 507(SC), Kripa Shankar v/s CIT/CWT 181 ITR 183(AII), N. Balakrishnan v/s M. Krishanmurthy 7 SSC 123. 7. The Hon'ble Jaipur Bench of…

Prism Cement Ltd, Mumbai vs. DCIT CC 6(1), Mumbai

ITA 804/MUM/2018[2012-13]Status: DisposedITAT Mumbai04 Jan 2021AY 2012-13

Bench: Shri C. N. Prasad, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 804 & 805/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2012-13 & 2011-12)

For Appellant: Shri Vijay Mehta, ARFor Respondent: Shri V. Sreekar, DR
Section 115JSection 143(1)Section 143(2)Section 14A

…ging into existence an asset or advantage for the enduring benefit of the business but is incurred for running the business with a view to produce profits and therefore, it is revenue expenditure. b) In the case of CIT-vs.- Katras Jharia Coal Co. Ltd.[(1979) 118 ITR 6](CaL), the Hon'ble Calcutta High Court held that the expenses incurred in removing the overburden for reaching the coal seam did not result in any enduring benefit as the process had to be repeated immediately, the expenditure was, therefore, allowable as revenue expenditure. c) In the case of United Commercial Bank -vs.- CIT [(1999) 240 ITR 3551…

M/S. Ryatara Seva Sahakari Sangha Niyamita Kengeri, Bangalore vs. Income Tax Officer, Ward- 3(2)(3), Bangalore

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

ITA 2643/BANG/2019[2014-15]Status: DisposedITAT Bangalore20 Nov 2020AY 2014-15

Bench: Shri George George K

For Appellant: Sri.Ravish Rao, CAFor Respondent: Sri.Ganesh R.Ghale
Section 143(3)Section 234ASection 80P

…Phoenix Mills Ltd (supra), on which reliance has been placed. is in favour of the assessee. In this case the ratio of the decision of the Hon'ble Apex Court in the case of Concord of India Insurance Co. Ltd. Vs. Smt Nirmala Devi and others, reported in (1979) 118 ITR 507(SC), has been considered, wherein it has been held that the mistake of the counsel may in certain circumstances be taken into account in condoning the delay although there is no general 9 M/s.Ryatara Seva Sah. Sangha Niyamita . proposition that mistake of counsel by itself is always a sufficient ground. Accordingly, the Hon'ble Apex Court has he…

Vijay Engineering Enterprises, Nagpur vs. ITO, WD, -8(4), Nagpur

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

ITA 101/NAG/2010[2003-04]Status: DisposedITAT Nagpur18 Feb 2020AY 2003-04
For Appellant: Shri Abhay AgarwalFor Respondent: Shri Milind Bhusari
Section 143(3)Section 201(1)Section 271C

…आयकर अपीलीय अिधकरण "ायपीठ, नागपुर म" । IN THE INCOME TAX APPELLATE TRIBUNAL BENCH, NAGPUR (At e-Court, PUNE) BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपील सं. / ITA No.100/NAG/2010 िनधा"रण वष" / Assessment Year : 2003-04 Vijay Engineering Enterprises (Now known as Sricon Infrastructure Pvt. Ltd.), C/o. Adv. Amit Khare, Flat No.405, Suraksha Appt., Amravati Road, Nagpur. .......अपीलाथ" / Appellant PAN : AABFV3053D बनाम / V/s. Jt. CIT, Range-8, ……""यथ" / Respondent Nagpur. आयकर अपील सं. / ITA No.101/NAG/2010 िनधा"रण वष" / Assessment Year : 2003-04 Vijay Engineering Enterprises (N…

M/S Western Coalfields Limited, Nagpur vs. Deputy Commissioner of Inocme Tax Circle-2, Nagpur

In the result, both the appeals of the assessee for assessment year

ITA 254/NAG/2018[2010-11]Status: DisposedITAT Nagpur21 Jan 2020AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita Nos.253 & 254/Nag/2018 ननिाारण वषा / Assessment Years : 2009-10 & 2010-11 M/S. Western Coalfields Ltd. Coal Estate, Civil Lines, Nagpur-400 001. Pan : Aaacw1578L .......अऩीऱाथी / Appellant बनाम / V/S.

For Appellant: Shri K.P. DewaniFor Respondent: Shri Milind Bhusari
Section 143(3)

…आयकर अपीऱीय अधिकरण न्यायपीठ, नागपुर में । IN THE INCOME TAX APPELLATE TRIBUNAL BENCH, NAGPUR (At e-Court, PUNE) BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपीऱ सं. / ITA Nos.253 & 254/NAG/2018 ननिाारण वषा / Assessment Years : 2009-10 & 2010-11 M/s. Western Coalfields Ltd. Coal Estate, Civil Lines, Nagpur-400 001. PAN : AAACW1578L .......अऩीऱाथी / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax (TDS), Circle-2, Nagpur. ……प्रत्यथी / Respondent Assessee by : Shri K.P. Dewani Revenue by : Shri Milind Bhusari सुनवाई की तारीख / Date of Hearing : 17.01.2020 घोषणा की तार…

M/S Western Coalfields Limited, Nagpur vs. Deputy Commissioner of Inocme Tax Circle-2, Nagpur

In the result, both the appeals of the assessee for assessment year

ITA 253/NAG/2018[2009-10]Status: DisposedITAT Nagpur21 Jan 2020AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita Nos.253 & 254/Nag/2018 ननिाारण वषा / Assessment Years : 2009-10 & 2010-11 M/S. Western Coalfields Ltd. Coal Estate, Civil Lines, Nagpur-400 001. Pan : Aaacw1578L .......अऩीऱाथी / Appellant बनाम / V/S.

For Appellant: Shri K.P. DewaniFor Respondent: Shri Milind Bhusari
Section 143(3)

…आयकर अपीऱीय अधिकरण न्यायपीठ, नागपुर में । IN THE INCOME TAX APPELLATE TRIBUNAL BENCH, NAGPUR (At e-Court, PUNE) BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपीऱ सं. / ITA Nos.253 & 254/NAG/2018 ननिाारण वषा / Assessment Years : 2009-10 & 2010-11 M/s. Western Coalfields Ltd. Coal Estate, Civil Lines, Nagpur-400 001. PAN : AAACW1578L .......अऩीऱाथी / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax (TDS), Circle-2, Nagpur. ……प्रत्यथी / Respondent Assessee by : Shri K.P. Dewani Revenue by : Shri Milind Bhusari सुनवाई की तारीख / Date of Hearing : 17.01.2020 घोषणा की तार…