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.

30

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 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

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

The appeals of the assessee are partly allowed

ITA 108/COCH/2019[2011-12]Status: DisposedITAT Cochin20 May 2019AY 2011-12

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…

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

The appeals of the assessee are partly allowed

ITA 107/COCH/2019[2010-11]Status: DisposedITAT Cochin20 May 2019AY 2010-11

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…

Shri.Chandrashekar Reddy, Bellary vs. The Principal Commissioner of Income Tax, Gulbarga

In the result, the assessee's appeals for Assessment Years 2009-10 and 2010-11 are dismissed

ITA 2034/BANG/2016[2010-11]Status: DisposedITAT Bangalore11 Jan 2019AY 2010-11

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

For Appellant: Shri. Shiva Prasad Reddy HFor Respondent: Ms. Neera Malhotra, CIT-DR
Section 143(3)Section 263

…s observed, would depend on the facts of each case and no hard or fast rule can be laid down in this regard. In the above cited case, the application for condonation of delay in filing the appeal was 7 days. In the case of Ganga Sahai Ram Swarup V ITAT (2004) 271 ITR 512 (All) the delay was of 12 days in filing the appeal and it was held therein that a liberal view ought to be taken, as there was a delay of only a very short period. Even in the land mark decision on the issue of condonation, Collector, Land Acquisition V MST Katiji (supra), cited by the assessee, wherein the Hon'ble Apex Court laid down that cour…

Shri.Chandrashekar Reddy, Bellary vs. The Principal Commissioner of Income Tax, Gulbarga

In the result, the assessee's appeals for Assessment Years 2009-10 and 2010-11 are dismissed

ITA 2033/BANG/2016[2009-10]Status: DisposedITAT Bangalore11 Jan 2019AY 2009-10

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

For Appellant: Shri. Shiva Prasad Reddy HFor Respondent: Ms. Neera Malhotra, CIT-DR
Section 143(3)Section 263

…s observed, would depend on the facts of each case and no hard or fast rule can be laid down in this regard. In the above cited case, the application for condonation of delay in filing the appeal was 7 days. In the case of Ganga Sahai Ram Swarup V ITAT (2004) 271 ITR 512 (All) the delay was of 12 days in filing the appeal and it was held therein that a liberal view ought to be taken, as there was a delay of only a very short period. Even in the land mark decision on the issue of condonation, Collector, Land Acquisition V MST Katiji (supra), cited by the assessee, wherein the Hon'ble Apex Court laid down that cour…

Maheshraj Chemicals Pvt.Ltd., Ahmedabad vs. The Dy.CIT., Circle-4, Ahmedabad

In the result the appeal of the assessee is partly allowed

ITA 791/AHD/2012[1999-00]Status: DisposedITAT Ahmedabad06 Dec 2018AY 1999-00

Bench: Shri Waseem Ahmed & Madhumita Royआयकर अपील सं./Ita No.791/Ahd/2012 िनधा"रण वष"/Asstt. Year: 1999-2000 Dcit, Mahesraj Chemicals Pvt. Ltd. Circle-4, Vs. 141, Phase Ii, Gidc, Vatva, Ahmedabad Ahmedabad-382330 Pan:Aabcm0424C

For Appellant: Smt Urvashi Shodhan, ARFor Respondent: Shri Vinod Talwani, Sr.DR
Section 234BSection 271Section 28Section 36Section 80H

…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…

Manju Rajawat, Jaipur vs. ITO, Jaipur

ITA 315/JPR/2017[2007-08]Status: DisposedITAT Jaipur25 Sept 2018AY 2007-08
For Appellant: Shri Rohan Sogani (C.A.)For Respondent: Shri J.C. Kulhari (JCIT)
Section 144Section 147Section 271(1)(c)Section 69

…rdships observed, would depend on the facts of each case and no hard or fast rule can be laid down in this regard. In the said case, the application for condonation of delay in filing the appeal was 7 days. In the case of Ganga Sahai Ram Swarup vs ITAT (2004) 271 ITR 512 (All), the delay was of 12 days in filing the appeal and it was held therein that a liberal view ought to be taken, as there was a delay of only a very short period. Even in the decision on the issue of condonation in case of Collector, Land Acquisition vs MST Katiji 1987 AIR 1353, 1987 SCR (2) 387 where the Hon'ble Supreme Court laid down that C…

ACIT Cir-2(2)(1), Mumbai vs. L & T Capital Co. Ltd., Mumbai

In the result, CO is allowed for statistical purposes

ITA 3787/MUM/2015[2010-11]Status: DisposedITAT Mumbai28 Feb 2017AY 2010-11

Bench: Shri D. Karunakara Rao & Shri Pawan Singhacit, Circle 2(2)(1), फनाभ/ M/S. L & T Capital Co. Ltd., Mumbai. L & T House, N.M. Marg, Vs. Ballard Estate, Mumbai – 400 001. स्थामी रेखा सं./ Pan : Aaacl5880E (अऩीराथी /Appellant) .. (प्रत्मथी / Respondent) C.O. No.38/Mum/2017 (Arising Out Of Ita No.3787/M/2015 (Ay 2010-2011) M/S. L & T Capital Co. Ltd., फनाभ/ Acit, Circle 2(2)(1), L & T House, N.M. Marg, Mumbai. Vs. Ballard Estate, Mumbai – 400 001. स्थामी रेखा सं./ Pan : Aaacl5880E (अऩीराथी /Appellant) .. (प्रत्मथी / Respondent) अऩीराथी की ओय से / Assessee By : Shri Vijay Mehta प्रत्मथी की ओय से/ Revenue By : Shri Saurabhkumar Rao, Dr

For Appellant: Shri Vijay MehtaFor Respondent: Shri Saurabhkumar Rao, DR
Section 14ASection 253(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER ACIT, Circle 2(2)(1), फनाभ/ M/s. L & T Capital Co. Ltd., Mumbai. L & T House, N.M. Marg, Vs. Ballard Estate, Mumbai – 400 001. स्थामी रेखा सं./ PAN : AAACL5880E (अऩीराथी /Appellant) .. (प्रत्मथी / Respondent) C.O. No.38/Mum/2017 (Arising out of ITA No.3787/M/2015 (AY 2010-2011) M/s. L & T Capital Co. Ltd., फनाभ/ ACIT, Circle 2(2)(1), L & T House, N.M. Marg, Mumbai. Vs. Ballard Estate, Mumbai – 400 001. स्थामी रेखा सं./ PAN : AAACL5880E (अऩीराथी /Appellant) .. (प्रत्मथी /…

Finaventure Capital Ltd, Mumbai vs. DCIT 3(1), Mumbai

Accordingly reject this petition for condonation of delay for A.Y. 2009-10. Consequently, the assessee's appeal for A.Y. 2009-10 is not admitted for adjudication on merits and is dismissed in limine

ITA 1774/MUM/2014[2009-10]Status: DisposedITAT Mumbai02 Mar 2016AY 2009-10

Bench: Shri Jason P. Boaz & Shri Sandeep Gosainm/S. Finaventure Capital Ltd. Dcit, Circle 3(1) (Formerly M/S. Aasda Life Care Ltd.) Aayakar Bhavan, Unit No. 405, Hind Rajasthan Centre Vs. M K Road D.S. Phalke Road, Dadar (E) Mumbai 400020 Mumbai 400014 Pan - Aaaca4581B Appellant Respondent

For Appellant: NoneFor Respondent: Shri Mukundraj M. Chate
Section 142(1)Section 143(3)

…ips observed, would depend on the facts of each case and no hard or fast rule can be laid down in this regard. In the aforesaid case, the application for condonation of delay in filing the appeal was 7 days. In the case of Ganga Sahai Ram Swarup V ITAT (2004) 271 ITR 512 (All) the delay was of 12 days in filing the appeal and it was held therein that a liberal view ought to be taken, as there was a delay of only a very short period. Even in the land mark decision on the issue of condonation, Collector, Land Acquisition V MST Katiji & Others (1987) 167 ITR 471 (SC), wherein the Hon'ble Apex Court laid down that co…

Sri. Govindachary vs. D.C.I.T

In the result, the assessee's appeals for Assessment Years 2004-05 and 2005-06

ITA 1809/BANG/2013[2004-05]Status: DisposedITAT Bangalore10 Jul 2015AY 2004-05

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

For Appellant: Shri G.S. PrashanthFor Respondent: Shri G.R. Reddy, CIT (D.R)
Section 132Section 143(3)Section 249

…s observed, would depend on the facts of each case and no hard or fast rule can be laid down in this regard. In the above cited case, the application for condonation of delay in filing the appeal was 7 days. In the case of Ganga Sahai Ram Swarup V ITAT (2004) 271 ITR 512 (All) the delay was of 12 days in filing the appeal and it was held therein that a liberal view ought to be taken, as there was a delay of only a very short period. Even in the land mark decision on the issue of condonation, Collector, Land Acquisition V MST Katiji (supra), cited by the assessee, wherein the Hon'ble Apex Court laid down that cour…

Sri.B. Surya Kumar vs. ITO

In the result, the assessee's appeals for Assessment Years 2002-03 to 2005-06

ITA 1678/BANG/2013[2002-03]Status: DisposedITAT Bangalore27 Feb 2015AY 2002-03

Bench: Shri Rajpal Yadav & Shri Jason P. Boaz

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Dr. Shankar Prasad K, JCIT (D.R)
Section 271A

…observed, would depend on the facts of each case and no hard or fast rule can be laid down in this regard. In the above cited case, the application for condonation of delay in filing the appeal was 7 days. In the case of Ganga Sahai Ram Swarup V ITAT (2004) 271 ITR 512 (All) the delay was of 12 days in filing the appeal and it was held therein that a liberal view ought to be taken, as there was a delay of only a very short period. Even in the land mark decision on the issue of condonation, Collector, Land Acquisition V MST Katiji (supra), cited by the assessee, wherein the Hon'ble Apex Court laid down that co…