Which sections of the Income Tax Act does Concord of India Insurance Co. Ltd. v. Smt. Nirmala Devi and Others come up under?

It is most often cited in judgments turning on Section 143(3), Section 250, Section 147, Section 143(1), Section 253(5), Section 271(1)(c).

Concord of India Insurance Co. Ltd. v. Smt. Nirmala Devi and Others (118 ITR 507)

Q: 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.

Q: How many judgments cite Concord of India Insurance Co. Ltd. v. Smt. Nirmala Devi and Others?

268 judgments on BharatTax cite Concord of India Insurance Co. Ltd. v. Smt. Nirmala Devi and Others (118 ITR 507), spanning 2014 to 2026.

Jaikisan Samitrai Ganwani, Pune vs. Income Tax Officer, Ward-1(3), Pune

In the result, the appeals are allowed for statistical purposes

ITA 793/PUN/2023[2009-10]Status: DisposedITAT Pune28 Jul 2023AY 2009-10

Bench: Shri R.S. Syal

Section 143(3)

…eprived of an adjudication on merits unless it is found that the litigant deliberately delayed the filing of appeal. In that case, delay of 2984 days crept in due to 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. In yet another case in Anil Kumar Nehru and Another vs. ACIT (2017) 98 CCH 0469 BomHC, there was a delay of 1662 days in filing the appeal. Such a delay was not condoned by the Hon’ble High Court. In further appeal, condoning the delay, the Hon’ble Supreme Court in Anil Kumar…

Tech Mahindra Business Services Ltd., Mumbai vs. The Assistant Commissioner of Income Tax, Circle-13(3)(2), Mumbai

In the result, appeal by the assessee is partly allowed

ITA 1256/MUM/2022[2017-18]Status: DisposedITAT Mumbai24 Jul 2023AY 2017-18

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं.1256/मुं/ 2022 (िन.व.2017-18) Tech Mahindra Business Services Limited. Ground Floor, Spectrum Towers, Mindspace, Chincholi Bunder Link Road, Malad West, Mumbai – 400 064. Pan: Aabch-8136-L ...... अपीलाथ" /Appellant बनाम Vs. The Assistant Commissioner Of Income Tax, Circle – 13(3)(2), Room No.229, 2Nd Floor, Aaykar Bhavan, Mk Road, Mumbai – 400 020. ..... "ितवादी/Respondent अपीलाथ" "ारा/ Appellant By : Shri J.D,Mistri, Sr. Advocate With Shri Harsh Kapadia, Advocate "ितवादी "ारा/Respondent By : Ms. Richa Gulati, Sr.Ar सुनवाई क" ितिथ/ Date Of Hearing : 28/04/2023 घोषणा क" ितिथ/ Date Of Pronouncement : 24/07/2023 आदेश आदेश/ Order आदेश आदेश Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [In Short ‘The Cit(A)’] Dated 30/03/2022, For The Assessment Year 2017-18. 2. The Assessee In Appeal Has Raised Solitary Ground Assailing Disallowance Made U/S. 14A Of Income Tax Act, 1961 (In Short ‘The Act’) R.W. Rule 8D Of The Income Tax Rules, 1962 (In Short ‘The Rules’) Amounting To Rs.80,08,567/-. The Assessee Vide Application Dated 13/09/2022 Has Raised An Additional Ground

For Appellant: Shri J.D,Mistri, Sr. Advocate with Shri Harsh Kapadia, AdvocateFor Respondent: Ms. Richa Gulati, Sr.AR

Section 14A

…ession on a question of law made by Counsel is not binding and such concession cannot constitute a binding precedent. For the similar proposition he also placed reliance on the decision in the case of Concord of India Insurance Co. Ltd. vs. Smt. Nirmala Devi, 118 ITR 507. 18. We have heard exhaustive arguments made by rival sides with respect to additional ground raised in the appeal. The Finance Act, 2022 has inserted an Explanation -3 to section 40(a)(ii) of the Act . The relevant provisions of section 40(a)(ii) after amendment reads as under: “(ii) any sum paid on account of any rate or tax levied on the prof…

M/S. Kaypee Exporters, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle 1(1), Bangalore

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

ITA 278/BANG/2023[Block Period 01.04.1997 to 03.04.2003]Status: DisposedITAT Bangalore06 Jul 2023

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 1997-2003

For Appellant: Shri G. Venkatesh, A.RFor Respondent: Ms. Neera Malhotra, D.R

Section 158B

…wise it causes un-bearable hardship to the assessee. For this, he relied on the following judgements: i. Collector, Land Acquisition Vs. MST. Katiji and Others (1987) 167 ITR 471 (SC); ii. Concord of India Insurance Co. Ltd., Vs. smt. Nirmala Devi and Others 118 ITR 507 (SC); iii. Radha Krishna Rai Vs. Allahabad Bank & Others [2009] 9 SCC 733; iv. CIT Vs. West Bengal Infrastructure Development Finance Corporation Limited [2011] 334 ITR 269 (SC); v. Improvement Trust, Ludhiana Vs. Ujagar Singh & Ors. in Civil Appeal No.2395 of 2008 (SC); vi. Ram Nath Sao Vs. Gobardhan Sao reported in AIR 2002 SC 1201; 3. On the…

Sunita Devi, New Delhi vs. ITO, Ward-4(3), Gurgaon

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

ITA 46/DEL/2023[2017-18]Status: DisposedITAT Delhi09 May 2023AY 2017-18

Bench: Shri C.M. Gargsumita Devi, Vs. Income Tax Officer, 20/3, Dlf Ogase-3, Gurgaon, Ward-4(3), Haryana Gurgaon (Appellant) (Respondent) Pan: Aknpd9287H

For Appellant: Sh. Raghav Sharma, CAFor Respondent: Shri Sumesh Swani, Sr. DR

Section 144

…before the Tribunal by a delay of 169 days which was caused due to medical reasons which was beyond control of the assessee. Placing reliance on the judgment of Hon'ble Supreme Court in the case of Concord India Insurance Co. Ltd Vs. Nirmala Devi reported in 118 ITR 507 (SC), the ld AR submitted that the circumstances stated in the application supported by an affidavit dated 25.02.2023 it is clear that there were sufficient cause for the assessee which prevented her from filing appeal within the prescribed time limit and thus, it was filed appeal belatedly by 169 days therefore delay may kindly be condoned. 3. R…

Sekh Alauddin, Gurgaon vs. ITO, Ward 4(2), Gurgaon

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

ITA 104/DEL/2023[2012-13]Status: DisposedITAT Delhi09 May 2023AY 2012-13

Bench: Shri C.M. Gargsekh Alauddin, Vs. Ito, 222/5, Jacobpura, Gurgaon, Ward-4(2), Haryana Gurgaon (Appellant) (Respondent) Pan: Apwpa1035L

For Appellant: Sh. Mukul Gupta, CAFor Respondent: Sh. Om Parkash, Sr. DR

Section 144Section 147

…the cause shown by the assessee in non filing appeal before the tribunal within specified time frame, is sufficient cause. Respectfully following the judgment of Hon'ble Supreme Court in the case of Concord India Insurance Co. Ltd Vs. Nirmala Devi reported in 118 ITR 507 (SC), the delay of 107 days in filing the appeal before the Tribunal is condone. 6. The ld Sr. DR, in all fairness agreed to the submission of the ld AR that the AO has passed order u/s 144 read with section 147 of the Act on 26.01.2019 and the case of the assessee was not represented properly before him. The ld Sr. DR also agreed to the second c…