How many judgments cite Ganga Sahai Ram Swarup v. ITAT?

30 judgments on BharatTax cite Ganga Sahai Ram Swarup v. ITAT (271 ITR 512), spanning 2015 to 2025.

Ganga Sahai Ram Swarup v. ITAT

271 ITR 512High Court2004#3896 most cited

What is Ganga Sahai Ram Swarup v. ITAT authority for?

A liberal view should be taken when condoning a short delay in filing an appeal, especially when the appellant stands to gain nothing from the delay. Provisions limiting time should be interpreted liberally to advance substantial justice.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2015 to 2025.

Also referred to as

Ganga Sahai Ram Swarup v. ITAT · delay in filing appeal · condonation of delay · liberal interpretation · sufficient cause · short period delay · substantial justice · Allahabad High Court

Judgments citing Ganga Sahai Ram Swarup v. ITAT

Sampat Mal Parakh, Kolkata vs. I.T.O., Ward - 6(3), Kolkata

In the result, appeal of the assessee is dismissed

ITA 2238/KOL/2024[2010-2011]Status: DisposedITAT Kolkata03 Jul 2025AY 2010-2011

Bench: Shri George Mathanआयकर अपील सं/Ita No.2238/Kol/2024 (निर्धारण वर्ष / Assessment Year : 2010-11) Sampat Mal Parakh 16 Bonfield Lane, Room No.85, 2Nd Floor, Kolkata-700001, West Bengal Vs Ito, Ward-6(3), Kolkata Aaykar Bhavan, P-7, Chowringhee Square, Kolkata-700069, West Bengal Pan No. :Affpp 2940 A (अपीलार्थी /Appellant) निर्धारिती की ओर से / Assessee By राजस्व की ओर से /Revenue By सुनवाई की तारीख / Date Of Hearing घोषणा की तारीख/Date Of Pronouncement : Shri Ruchi Agrawal, Ar : Shri S.B. Chakraborthy, Addl. Cit-Sr.Dr : 03/07/2025 : 03/07/2025 (प्रत्यर्थी / Respondent) आदेश / Order This Is An Appeal Filed By The Assessee Against The Order Of The Id. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 31.05.2023, Passed For The Assessment Year 2010-11. 2. An Adjournment Application Has Been Filed Wherein One Ms. Ruchi Agarwal, Appeared, Who Is Ca & She Was Not In Uniform. Consequently, The Adjournment Application Is Rejected & The Appeal Is Disposed Off. 3. The Appeal Filed By The Assessee Is Delayed By 465 Days For Which The Assessee Has Filed An Application For Condonation Of Delay Stating As Under :- “08 November, 2024 The Hon'Ble Members, Income Tax Appellate Tribunal, 225С. А. Ј. С Bose Road Kolkata-700020 P. A. N. Affpp 2940A Dear Sir. Re: Sampat Mal Parakh

Section 250Section 253(3)Section 253(5)Section 271(1)(c)Section 5

…iberally interpreted. The word "sufficient cause" needs to be given liberal construction so as to advance substantial justice. Reference in this regard is made to the decision of the Allahabad High Court in the case of Ganga Sahai Ram Swarup -vs.- ITAT (2004) 271 ITR 512 (All) wherein, it was held that a liberal view ought to have been taken by the authority where the delay was only of a very short period and the appellant was not going to gain anything from it. 8.0 In light of the aforesaid factual and legal position, it is humbly prayed that the delay in filing appeal of 465 days be condoned and appeal memo be…

Bijay Kumar Swain, Cuttack vs. Income Tax Officer, NFAC

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

ITA 118/CTK/2024[2013-14]Status: HeardITAT Cuttack17 May 2024AY 2013-14

Bench: Before Shri Rajpal Yadavrajpal Yadav & Shri R.K.Pandar.K.Pandaassessment Year : 2013-14 Bijay Kumar Swain, Bijay Kumar Swain, Vs. Income Tax Officer, Nfac, Income Tax Officer, Nfac, M/S. M/S. Jholei Swain Jholei Swain & & Sons, Sons, Delhi Khajoor Godown, Chhatra Bazar, Khajoor Godown, Chhatra Bazar, Fruit Market, Cuttack Fruit Market, Cuttack Pan/Gir No Pan/Gir No. (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Lalatendu Sahu, Ca Lalatendu Sahu, Ca Revenue By : Shri S.C.Mohanty, Ld Sr Dr : Shri S.C.Mohanty, Ld Sr Dr Date Of Hearing : 17/0 05/2024 Date Of Pronouncement : 17/0 /05/2024 O R D E R Per R.K.Pandaper R.K.Pandathis Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), Nfac, Delhi Dated Cit(A), Nfac, Delhi Dated 19.12.2023 In Appeal No. In Appeal No.Nfac/2012- 13/10150448 Relating To The Assessment Year 2013-14. 14. 2. The Appeal Is Time Barred By 17 Days. The Assessee Has Filed The Appeal Is Time Barred By 17 Days. The Assessee Has Filed The Appeal Is Time Barred By 17 Days. The Assessee Has Filed A Condonation Petition Supported By Petition Supported By An Affidavit, Inter Alia, Stating That Due , Inter Alia, Stating That Due To His High Blood Pressure & Prolonged Illness, He Was Advised By The His High Blood Pressure & Prolonged Illness, He Was Advised By The His High Blood Pressure & Prolonged Illness, He Was Advised By The Doctor To Take One Month Rest. Therefore, There Was Doctor To Take One Month Rest. Therefore, There Was A Delay Of 17 Days In P A G E 1 | 5 Assessment Year : 2013-14

For Appellant: Shri Lalatendu Sahu, CAFor Respondent: Shri S.C.Mohanty, ld Sr DR

Section 142(1)Section 144Section 147Section 148Section 69A

…ion of delay. 3. After going through the condonation petition, we find that the assessee has a reasonable cause for not filing the appeal within the stipulated time. The Hon’ble Allahabad High Court in the case of Ganga Sahai Ram Swarup and another vs. ITAT, 271 ITR 512 (All) held that the delay of short period should be condoned because the assessee was not going to gain anything out of it. We, therefore, condone the delay of 17 days in filing the appeal before the Tribunal and admit the appeal for hearing. 4. Although a number of grounds have been raised, however, all these relate to the exparte order of ld C…

Vagdevi Reddy Tandur, Hyderabad vs. DCIT Circle -5(1), Hyderabad

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

ITA 505/HYD/2022[2020-21]Status: DisposedITAT Hyderabad15 Mar 2023AY 2020-21

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri Sanjay Muttha, C.AFor Respondent: Shri KPRR Murthy

Section 195Section 200ASection 234ESection 250

…cribed by limitation and explain the delay for such period for the purpose of linking up the circumstances which had caused the delay during the period of limitation and thereafter." Similarly, the Allahabad High Court in Ganga Sahai Ram Swarup v. ITAT [2004] 271 ITR 512 has taken the view that liberal view ought to have been taken by the authority as the delay was only of a very short period and the appellant was not going to gain anything from it. 9. Further, it is also important to note that Hon’ble Supreme Court in the case of Collector, Land Acquisition vs. Mst. Katiji and Others. (167 ITR 471) laid down ce…

Orissa Chrome Export & Mining Company Pvt. Ltd., Bhubaneswar vs. ACIT, Circle-1(2), Bhubaneswar

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

ITA 4/CTK/2020[2014-15]Status: HeardITAT Cuttack22 Feb 2023AY 2014-15

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2014-15 Orissa Orissa Chrome Chrome Export Export & & Vs. Acit, Circle Acit, Circle-1(2), Mining Company Pvt Ltd., A Mining Company Pvt Ltd., A- Bhubaneswar Bhubaneswar 65/1, 65/1, Nayapali, Nayapali, Bhubaneswar Bhubaneswar Pan/Gir No. Pan/Gir No.Aaaco 4389 B (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.R.Mohanty, Ar P.R.Mohanty, Ar Revenue By : Shri Suresh Shivanand Shivanandan, Cit Dr Date Of Hearing : 22/0 02/2023 Date Of Pronouncement : 22/0 /02/2023 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A) -1, Bhubaneswar, 1, Bhubaneswar, Dated17.9.2019 In Appeal No. In Appeal No.0344/16-17 For The Assessment Year Assessment Year 2014-15. 2. Shri P.R.Mohanty, Ld Ar Appeared For Th Shri P.R.Mohanty, Ld Ar Appeared For The Assessee & Shri S E Assessee & Shri Suresh Shivanandan, Ld Cit Dr Appeared For The Revenue. , Ld Cit Dr Appeared For The Revenue.

For Appellant: Shri P.R.Mohanty, ARFor Respondent: Shri Suresh Shivanand

…able cause for not filing the appeal P a g e 1 | 8 Assessment Year : 2014-15 within the stipulated time. Ld D.R. did not have any objection for condoning the delay. The Hon’ble Allahabad High Court in the case of Ganga Sahai Ram Swarup and another vs. ITAT, 271 ITR 512 (All) held that the delay of short period should be condoned because the assessee was not going to gain anything out of it.We, therefore, condone the delay of 34 days in filing the appeal before the Tribunal and admit the appeal for hearing. 4. It was submitted by ld AR that in the assessee’s appeal, three primary issues are involved, the first…

Srisaila Kshetra Yogi Vema Reddy Nithyannadana Satram, Kurnool vs. ITO, Exemption Ward, Tirupati

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

ITA 430/HYD/2022[2017-18]Status: DisposedITAT Hyderabad18 Jan 2023AY 2017-18

Bench: Shri Laliet Kumarassessment Year: 2017-18 Srisaila Kshetra Yogi Vema Vs. The Income Tax Officer, Exemption Ward, Reddy Nityannadana Satram, Tirupati. Kurnool, Andhra Pradesh. Pan : Aadts7734G. (Appellant) (Respondent) Assessee By: Shri Gbs Maitreya Revenue By: Ms. Reema Yadav. Date Of Hearing: 18.01.2023 Date Of Pronouncement: 18.01.2023

For Appellant: Shri GBS MaitreyaFor Respondent: Ms. Reema Yadav

Section 10Section 11(1)(d)Section 12ASection 143(2)Section 143(3)Section 5

…cribed by limitation and explain the delay for such period for the purpose of linking up the circumstances which had caused the delay during the period of limitation and thereafter." Similarly, the Allahabad High Court in Ganga Sahai Ram Swarup v. ITAT [2004] 271 ITR 512 has taken the view that liberal view ought to have been taken by the authority as the delay was only of a very short period and the appellant was not going to gain anything from it. 10. Further, it is also important to note that Hon’ble Supreme Court in the case of Collector, Land Acquisition vs. Mst. Katiji and Ors. (167 ITR 471) laid down cert…

Shri Hemendra Lilachand Shah, Ahmedabad vs. The ITO Ward-5(2)(3), Ahmedabad

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

ITA 500/AHD/2020[2013-14]Status: DisposedITAT Ahmedabad23 Nov 2022AY 2013-14

Bench: Shri Waseem Ahmedआयकर अपील सं./Ita No.500/Ahd/2020 िनधा"रण वष"/Asstt. Year: 2013-2014 Shri Hemendra Lilachand Shah, Income Tax Officer, 2, Krishna Apartment, Vs. Ward-5(2)(3), Bhuderpura Road, Ahmedabad. Ambawadi, Ahmedabad-380015. Pan: Aelps5265E

For Appellant: Shri Aseem Thakkar, A.RFor Respondent: Shri Atul Pandey, Sr. D.R

Section 5

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ SMC” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.500/AHD/2020 िनधा"रण वष"/Asstt. Year: 2013-2014 Shri Hemendra Lilachand Shah, Income Tax Officer, 2, Krishna Apartment, Vs. Ward-5(2)(3), Bhuderpura Road, Ahmedabad. Ambawadi, Ahmedabad-380015. PAN: AELPS5265E (Applicant) (Respondent) Assessee by : Shri Aseem Thakkar, A.R Revenue by : Shri Atul Pandey, Sr. D.R सुनवाई क" तारीख/Date of Hearing : 10/10/2022 घोषणा क" तारीख /Date of Pronouncement: 23/11/2022 आदेश/O R D E R PER WASEEM AHMED, ACCOUNTANT…

Shri Mahesh P. Gandhi, Ahmedabad vs. The ACIT., Circle-10, Ahmedabad

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

ITA 1022/AHD/2018[1992-93]Status: DisposedITAT Ahmedabad23 Nov 2022AY 1992-93

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita Nos.1022 To 1025/Ahd/2018 िनधा"रण वष"/Asstt. Year: (1992-1993 To 1995-1996) Shri Mahesh P. Gandhi, A.C.I.T., D-404, 5Th Floor, Vs. Circle-10, Dharnidhar Tower, Ahmedabad. Paldi, Ahmedabad.

For Appellant: Shri P.D. Shah, A.RFor Respondent: Shri Alpesh Parmar, Sr.D.R

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 154Section 234ASection 292BSection 69

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ A’’ BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.1022 to 1025/AHD/2018 िनधा"रण वष"/Asstt. Year: (1992-1993 to 1995-1996) Shri Mahesh P. Gandhi, A.C.I.T., D-404, 5th Floor, Vs. Circle-10, Dharnidhar Tower, Ahmedabad. Paldi, Ahmedabad. PAN: ABDPG8899D (Applicant) (Respondent) Assessee by : Shri P.D. Shah, A.R Revenue by : Shri Alpesh Parmar, Sr.D.R सुनवाई क" तारीख/Date of Hearing : 20/09/2022 घोषणा क" तारीख /Date of Pronouncement: 23/11/2022 आदेश/O R…

Shri Pravinkumar Hiralal Vora, Ahmedabad vs. The DCIT, Circle-2, Ahmedabad

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

ITA 153/AHD/2020[2012-13]Status: DisposedITAT Ahmedabad16 Sept 2022AY 2012-13

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No.153/Ahd/2020 िनधा"रण वष"/Asstt. Year: 2012-2013 Pravinkumar Hiralal Vora, D.C.I.T., A-71, Trithbhumi Apartment, Vs. Circle-2, Nr. Thakorbhai Desai Hall, Ahmedabad. Law Garden, Ellis Bridge, Ahmedabad-380006. Pan: Abjpv2934B

For Appellant: Shri P.D. Shah, A.RFor Respondent: Shri Shramdeep Sinha, Sr.D.R

Section 119Section 143(2)Section 254

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ A’’ BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं./ITA No.153/AHD/2020 िनधा"रण वष"/Asstt. Year: 2012-2013 Pravinkumar Hiralal Vora, D.C.I.T., A-71, Trithbhumi Apartment, Vs. Circle-2, Nr. Thakorbhai Desai Hall, Ahmedabad. Law Garden, Ellis Bridge, Ahmedabad-380006. PAN: ABJPV2934B (Applicant) (Respondent) Assessee by : Shri P.D. Shah, A.R Revenue by : Shri Shramdeep Sinha, Sr.D.R सुनवाई क" तारीख/Date of Hearing : 08/08/2022 घोषणा क" तारीख /Date of Pronouncemen…

Sri. M. Nagaraja, Mysore vs. The Deputy Commissioner of Income Tax, Circle- 2(1), Mysore

In the result, appeal of the assessee is dismissed

ITA 1905/BANG/2019[1999-2000]Status: DisposedITAT Bangalore05 Sept 2022AY 1999-2000

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 1999-2000

For Respondent: Shri S. Parthasarathi

Section 139(1)Section 139(4)Section 139(5)Section 143(2)Section 143(3)Section 147Section 148Section 154Section 234BSection 263

…on for condonation was for a delay of 7 days in filing the appeal against the order of the trial court. In the same case, the Hon’ble Jurisdictional High Court also cited recent decision of Hon’ble Allahabad High Court in Ganga Sahai Ram Swarup v. ITAT (2004) 271 ITR 512. In this case, it was held that it was not in dispute that there was only a delay of 12 Page 15 of 23 Shri M. Nagaraja, Mysore days in filing the appeal. A liberal view ought to have bee taken by the authority as the delay was only for a very short period and the appellant was not going to gain anything from it. (Emphasis supplied). 7.11. It is…

Sandeepkumar Mithulal Mehta, Ahmedabad vs. The ITO, Ward-3(3)(10), Ahmedabad

In the result, for statistical purpose, the appeal of assessee is treated as allowed

ITA 1002/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad15 Jun 2022AY 2012-13

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No. 1002/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2012-2013 Sandeepkumar Mithulal Mehta, I.T.O., 7, Rajasthan Society, Vs. Ward-3(3)(10), Opp. Meghdoot Petrol Pump, Ahmedabad. Sahibaug, Ahmedabad.

For Appellant: Shri Kishor Goyal, A.RFor Respondent: Shri R.R. Makwana Sr. DR

Section 5

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ SMC’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं./ITA No. 1002/AHD/2019 िनधा"रण वष"/Asstt. Year: 2012-2013 Sandeepkumar Mithulal Mehta, I.T.O., 7, Rajasthan Society, Vs. Ward-3(3)(10), Opp. Meghdoot Petrol Pump, Ahmedabad. Sahibaug, Ahmedabad. PAN: AEGPS6728B (Applicant) (Respondent) Assessee by : Shri Kishor Goyal, A.R Revenue by : Shri R.R. Makwana Sr. DR सुनवाई की तारीख/Date of Hearing : 02/05/2022 घोषणा की ता…

Lalitadevi N. Tibrewala, Ahmedabad vs. The Pr. CIT, Ahmedabad

In the result, the appeal of the assessee is dismissed as infructuous

ITA 318/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad31 May 2022AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No. 318/Ahd/2018 िनधा"रण वष"/Asstt. Year: 2012-2013 Lalitadevi N. Tibrewala, Pr. Commissioner Of 6, Professor Colony, Vs. Income Tax, Nr. Vijay Cross Roads, Ahmedabad-5 Navrangpura, Ahmedabad-380009. Pan: Aappt0073M

For Appellant: Shri Deepak R. Shah, A.RFor Respondent: Shri A.P. Singh, CIT, D.R with Shri V.K. Singh, Sr. D.R

Section 263Section 54

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ C’’ BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No. 318/AHD/2018 िनधा"रण वष"/Asstt. Year: 2012-2013 Lalitadevi N. Tibrewala, Pr. Commissioner of 6, Professor Colony, Vs. Income Tax, Nr. Vijay Cross Roads, Ahmedabad-5 Navrangpura, Ahmedabad-380009. PAN: AAPPT0073M & आयकर अपील सं./ITA No. 670/AHD/2019 िनधा"रण वष"/Asstt. Year: 2012-2013 Lalitadevi N. Tibrewala, I.T.O., 6, Professor Colony, Vs. Ward-5(2)(5), Nr. Vijay Cross Roads, Ahmedabad. Navrangpura, Ahmedabad-38…

Navi Masjid Mahfile Husen Madrase Tarkki Islam Husaini Tekri, Banaskantha vs. The ACIT (Exemption), Ahmedabad

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

ITA 228/AHD/2021[NA]Status: DisposedITAT Ahmedabad13 Apr 2022

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: Shri Vartik Chokshi, Shri

Section 11Section 12Section 12ASection 5

…imitation and explain the delay for such period for the purpose of linking up the circumstances which had caused the delay during the period of limitation and thereafter." (p. 192) 5. Recently, the Allahabad High Court in Ganga Sahai Ram Swarup v. ITAT [2004] 271 ITR 512 has taken the view that liberal view ought to have been taken by the authority as the delay was only of a very short period and the appellant was not going to gain anything from it. 6. Applying the ratio laid down by the Apex Court as well as various High Courts, we find, it is stated in the petition filed by the assessee for condonation of delay…

The Government Servants Co-Op Credit Society Ltd., Vadodara vs. The ITO, Ward-3(1)(2), Vadodara

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

ITA 442/AHD/2020[2012-13]Status: DisposedITAT Ahmedabad28 Feb 2022AY 2012-13

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No. 442/Ahd/2020 िनधा"रण वष"/Asstt. Year: 2012-13 The Government Servants Co-Op. Credit I.T.O., Society Ltd., Vs. Ward-3(1)(2), Hindi Bhavan, Vadodara. Sanstha Vasahat Raopura, Vadodara-390001. Pan: Aabat5146J

For Appellant: Shri Amrin Pathan, A.RFor Respondent: Shri Purushottam Kumar, Sr..D.R

Section 5Section 56Section 80P(2)

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ D’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 442/AHD/2020 िनधा"रण वष"/Asstt. Year: 2012-13 The Government Servants Co-op. Credit I.T.O., Society Ltd., Vs. Ward-3(1)(2), Hindi Bhavan, Vadodara. Sanstha Vasahat Raopura, Vadodara-390001. PAN: AABAT5146J (Applicant) (Respondent) Assessee by : Shri Amrin Pathan, A.R Revenue by : Shri Purushottam Kumar, Sr..D.R सुनवाई क" तारीख/Date of Hearing : 18/01/2022 घोषणा क"…

Amit Singh, Varanasi vs. ITO, Range - 3(1), Varanasi

In the result, for statistical purposes, the appeal is treated as allowed

ITA 4/VNS/2021[2014-2015]Status: DisposedITAT Varanasi11 Aug 2021AY 2014-2015

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2014-15 Shri Amit Singh V. The Ito S-52/82. Co-Operative Building Range 3(1) Mint House, Nadesar Varanasi Varanasi Tan/Pan: (Appellant) (Respondent) Appellant By: Shri O. P. Shukla, Advocate Respondent By: Smt Abha Kala Chanda, Cit (Dr) Date Of Hearing: 10 08 2021 Date Of Pronouncement: 11 08 2021 O R D E R

For Appellant: Shri O. P. Shukla, AdvocateFor Respondent: Smt Abha Kala Chanda, CIT (DR)

Section 5

…Storage Pvt. Ltd. Vs. Assessee ITA no. 457/2010 where the Hon'ble Bench Placed reliance on the judgment of Mahabri Prasad Vs CIT 172 ITR (331) (MP), Ram Lal & Sons Vs ITO 99 TTA (ASR) 63. Kripa Shankar Vs CWT 181 ITR 183 (Alld),Ganga Sahai Ram Swroop Vs ITAT 271 ITR 512 (Alid). F) The assessee case is covered by the Judgment of Hon'ble Madhya Pradesh High Court in case of Mahabir Prasad Jain 172 ITR 331 where the court held that: "The failure for the counsel for the assessee to appear before CIT (A) the assessee cannot be penalized. And appeal cannot be dismissed for default. Accordingly to the learned counsel t…

Sadasib Mohapatra, Bhubaneswar vs. ITO, Ward-4(1), Bhubaneswar

In the result, appeal of the assessee is partly allowed

ITA 462/CTK/2017[2014-15]Status: DisposedITAT Cuttack04 Nov 2020AY 2014-15

Bench: Shri Chandra Mohan Gargassessment Year : 2014-15

For Appellant: Shri C.Parida, ARFor Respondent: Shri Subhendu Dutta, DR

…5 ITA No.4 62/CTK/201 7 Assessm ent Y ear : 20 14- 15 delay of short period should be condoned because the assessee was not going to gain anything out of it as held by Hon’ble Allahabad High Court in the case of Ganga Sahai Ram Swarup and another vs. ITAT, 271 ITR 512 (All). Hence, we condone the delay of 13 days and admit the appeal for hearing. 3. Ground No.1 of appeal is general in nature and hence, requires no separate adjudication. 4. Ground No.2 of appeal relates to addition of Rs.4,00,000/- as unexplained deposit in ICICI Bank account. 3. I have heard the rival submissions and perused the record of…

Subhash Mishra, Mumbai vs. Income Tax Officer Ward 18(1)(3), Mumbai

ITA 4721/MUM/2018[2007-08]Status: DisposedITAT Mumbai29 Nov 2019AY 2007-08

Bench: Shri S.Rifaur Rehman () & Shri Ravish Sood () Subhash Mishra Income Tax Officer, Ward- R/O 52/1389, Vs. 18(1)(3) Adarsh Nagar, Prabhadevi, Mumbai Mumbai – 400 025

For Appellant: Shri Swapan SamdaniFor Respondent: Shri V. Vinod Kumar, Sr.A.R

Section 250Section 271(1)(c)Section 5

…Storage Pvt Ltd. VS ASSESSEE ITA no. 457/2010 Whether the Hon'ble Bench Placed reliance on the judgment of Mahabri Prasad Vs CIT 172 ITR (331) (MP), Ram Lal & Sons Vs [TO 99 TTA (ASR) 63. Kripa Shankar Vs CWT 181 ITR 183 (AIId),Ganga Sahai Ram Swroop Vs ITAT 271 ITR 512 (AIld). (F) The assessee case is covered by the Judgment of Hon'ble Madhya Pridesh High court in case of Mahabir Prasad Jain172 ITR 331 whether the c1Jrt held that "The failure for the counsel for the assessee to appear before Cf T (A) the assessee can not be penalized. And appeal can not be dismissed for default. Accordingly to the learned couns…

ACIT, Circle-2(1)(2), Ahmedabad vs. M/S. Kunj Infrastructure Pvt. Ltd., Ahmedabad

In the result, the appeals of the Revenue stand dismissed

ITA 1810/AHD/2017[2008-09]Status: DisposedITAT Ahmedabad22 Oct 2019AY 2008-09

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita Nos.1809-1810/Ahd/2017 आयकर अपील सं./Ita No.2854/Ahd/2016 With C.O. 13/Ahd/2019 "नधा"रण वष"/Asstt. Year: 2008-2009 D.C.I.T, M/S.Kunj Infrastructure Pvt. Ltd., 4Th Floor, Zodiac Plaza, Cirle-2(1)(2), Vs. Ahmedabad. St. Xaviers Corner, Navrangpura, Ahmedabad-380009. Pan: Aadck1900D

For Appellant: Shri Deepak R. Shah, A.R

Section 143(2)Section 143(3)Section 147Section 5

…mitation and explain the delay for such period for the purpose of linking up the circumstances which had caused the delay during the period of limitation and thereafter." (p. 192) 5. Recently, the Allahabad High Court in Ganga Sahai Ram Swarup v. ITAT [2004] 271 ITR 512 has taken the view that liberal view ought to have been taken by the authority as the delay was only of a very short period and the appellant was not going to gain anything from it. 6. Applying the ratio laid down by the Apex Court as well as various High Courts, we find, it is stated in the petition filed by the assessee for condonation of dela…

ACIT, Circle-2(1)(2), Ahmedabad vs. M/S. Kunj Infrastructure Pvt. Ltd., Ahmedabad

In the result, the appeals of the Revenue stand dismissed

ITA 1809/AHD/2017[2008-09]Status: DisposedITAT Ahmedabad22 Oct 2019AY 2008-09

For Appellant: Shri Deepak R. Shah, A.R

Section 143(2)Section 143(3)Section 147Section 5

The Dy. Commissioner of Income Tax Circle-2(1)(2), Ahmedabad vs. M/S. Kunj Infrastructure Pvt. Ltd., Ahmedabad

In the result, the appeals of the Revenue stand dismissed

ITA 2854/AHD/2016[2008-09]Status: DisposedITAT Ahmedabad22 Oct 2019AY 2008-09

For Appellant: Shri Deepak R. Shah, A.R

Section 143(2)Section 143(3)Section 147Section 5

M/S.Kerala Medical Services Corpn Ltd, Trivandrum vs. The ITO, WD-1(4), Trivandrum

The appeals of the assessee are partly allowed

ITA 109/COCH/2019[2012-13]Status: DisposedITAT Cochin20 May 2019AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 249(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos.107, 108 & 109/Coch/2019 Assessment Years : 2010-11 to 2012-13 Kerala Medical Services Vs. The Income Tax Officer, Ward- Corporation Ltd., 1(4), Trivandrum. Near W & C Hospital, Thycaud, Thiruvananthapuram-695 014. [PAN: AADCK 4029M] (Assessee-Appellant) (Revenue-Respondent) Assessee by Shri T.M. Sreedharan, Sr. Adv. Revenue by Smt. A.S. Bindhu, Sr. DR Date of hearing 14/05/2019 Date of pronouncement 20 /05/2019 O R D E R Per CHANDRA POOJARI, AM: These appeals filed by…