India in Esha Bhattacharjee v. Managing Committee of Rash

12 SCC 649Reported decision2013#2065 most cited

What is India in Esha Bhattacharjee v. Managing Committee of Rash authority for?

Courts should adopt a liberal, justice-oriented approach when considering applications for condonation of delay, understanding 'sufficient cause' as an elastic term to be applied pragmatically in each case, ensuring justice is served rather than legalizing injustice.

55

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2025.

Also referred to as

Esha Bhattacharjee · condonation of delay · sufficient cause · appeals · time-barred · section 249(2) Income-tax Act · section 249(3) Income-tax Act · liberal approach · justice-oriented · limitation period · delay in filing appeal

Sections most often in play

Section 115BBESection 142(1)Section 127Section 144Section 144CSection 153CSection 271(1)(c)Section 69

Issues it is cited on

section 124(1)section 124(3)(a)section 127(1)section 127(2)section 63section 124(3)section 10(23c)(iiiad)section 124percentage completion methodsection 120delay in filing appealsection 249(2)

Judgments citing India in Esha Bhattacharjee v. Managing Committee of Rash

Sachin Kumar Jain, Sagar vs. Income Tax Officer Ward-3, Sagar

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

ITA 80/JAB/2024[2016-17]Status: DisposedITAT Jabalpur11 Jun 2025AY 2016-17

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2016-17 Sachin Kumar Jain Ito Ward-3 V. Varni Colony, Katra Ward, Income Tax Office, Civil Sagar, Madhya Pradesh- Lines, Sagar, Madhya 470002. Pradesh-470001. Pan:Aevpj5343Q (Appellant) (Respondent) Appellant By: Shri Rahul Bardia, Fca Respondent By: Shri Alok Bhura, Sr. Cit(Dr) Date Of Hearing: 20 05 2025 Date Of Pronouncement: 11 06 2025 O R D E R

For Appellant: Shri Rahul Bardia, FCAFor Respondent: Shri Alok Bhura, Sr. CIT(DR)
Section 143(2)

…ng from fever and stomach ailment. No adverse material is brought on record by AO. We, therefore, respectfully following the judgment of Hon'ble Apex Court in the case of Esha Bhattacharjee vs Managing Committee of Raghunathpur Nafar Academy and others (2013) 12 SCC 649 and considering the reasons stated in the application hereby condone the delay and admit the appeal for decision on merit. 4. Apropos to the grounds of appeal on merits of the case, the Ld. Counsel for the assessee contended that the finding of the lower authorities is purely based on surmises without being supported by any material evidences. Th…

Dilip Kumar Ramesh Chandra Agrawal, Chhindwara vs. Income Tax Officer Ward 1, Chhindwara

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

ITA 75/JAB/2024[2013-14]Status: DisposedITAT Jabalpur11 Jun 2025AY 2013-14

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2013-14 Dilip Kumar Ramesh Chandra Ito-1 V. Ward No.11, Besides Bharti Income Tax Office, Vidhya Mandir, Narsinghpur Vivekanand Colony, Road, Chhindwara (Mp)- Chhindwara, Madhya 483001. Pradesh-483001. Pan:Aaihd0311F (Appellant) (Respondent) Appellant By: Shri Rahul Bardia, Adv. Respondent By: Shri Alok Bhura, Sr. Cit(Dr) Date Of Hearing: 20 05 2025 Date Of Pronouncement: 11 06 2025 O R D E R

For Appellant: Shri Rahul Bardia, AdvFor Respondent: Shri Alok Bhura, Sr. CIT(DR)
Section 68

…led in time. No adverse material is brought on record to rebut this contention on behalf of AO. We, therefore, following the judgment of Hon'ble Apex Court in the case of Esha Bhattacharjee vs Managing Committee of Raghunathpur Nafar Academy and others (2013) 12 SCC 649 and considering the reasons stated in the application have condone the delay. The appeal is admitted for adjudication on merit. 4. Apropos to the grounds of appeal, the Ld. Counsel for the assessee contended that the finding of the lower authorities is purely based on surmises and without being supported by any Page 3 of 4 material evidences. The…

Lalita Devi Sharma, Jaipur vs. ITO, Ward-7(1), Jaipur

In the result, the appeal of the assessee is allowed

ITA 1410/JPR/2024[2020-21]Status: DisposedITAT Jaipur28 Apr 2025AY 2020-21

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA No. 1410/JP/2024 निर्धारण वर्ष / Assessment Year : 2020-21 Lalita Devi Sharma Murlidhar Sharma Dhani Vs. Harsaura, Baskhoh, Jaipur Baskho, Jaipur अपीलार्थी / Appellant बनाम स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: HCPPS 0547 Q प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Sh. Rajendra Sisodia, CA राजस्व की ओर से / Revenue by : Mrs. Swapnil Parihar, JCIT-DR सुनवाई की तारीख / Date of Hear

For Appellant: Sh. Rajendra Sisodia, CAFor Respondent: Mrs. Swapnil Parihar, JCIT-DR
Section 142(1)Section 143(2)Section 143(3)

…justice-oriented process. The court should decide the matters on merits unless the case is hopelessly without merit...." 13 Lalita Devi Sharma vs. ITO In the matter of Esha Bhattacharjee v. Managing Committee of Raghunathpur Nafar Academy and others (2013) 12 SCC 649, their Lordships of the Supreme Court laid down the guidelines summarising the obligation of the court while dealing with application for condonation of delay and approach to be adopted while considering grounds for condonation, which are as under: - "21. From the aforesaid authorities the principles that can broadly be culled out are: (i) There s…

Hariram Hospital, Alwar vs. PCIT, Alwar

In the result, the appeal of the assessee is allowed

ITA 1535/JPR/2024[2019-20]Status: DisposedITAT Jaipur17 Apr 2025AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकरअपीलसं./ITA No. 1535/JPR/2024 निर्धारणवर्ष / Assessment Year: 2019-20 Hariram Hospital Bye Pass Road Hariram Hospital Bhiwadi, Alwar – 310 019 (Raj) बनाम Vs. The Pr.CIT (Central) Jaipur प्रत्यर्थी / Respondent स्थायीलेखा सं. / जीआईआरसं./PAN/GIR No.: AAFFH 5746 M अपीलार्थी / Appellant निर्धारिती की ओरसे / Assesseeby : Shri Himanshu Goyal, CA राजस्व की ओरसे /Revenue by: Mrs. Alka Gautam, CIT-DR सुनवाई की तारीख / Da

For Appellant: Shri Himanshu Goyal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 143(3)Section 263

…r, the cause of substantial justice deserves to be preferred, for the other side cannot claim to have vested right in injustice being done because of a non-deliberate delay  Supreme Court in the case of Esha Bhattacharjee v. Raghunathpur Nafar Academy (2013) 12 SCC 649:-The Court stressed that there should be a liberal (so as to encapsulate the conception of reasonableness), pragmatic, justice-oriented approach. The expression ‘sufficient cause' as it appears in the Act, must be interpreted and understood in the proper spirit as these terms are elastic enough to be applied liberally in the interest of justice. …

Dinesh Ratilal Ajmera, Mumbai vs. Income Tax Officer Ward 20(1)(1), Mumbai

In the result, the appeal is allowed

ITA 5529/MUM/2024[2017-18]Status: DisposedITAT Mumbai09 Dec 2024AY 2017-18

…While considering the prayer a pragmatic view of the matter has to be taken depending upon the facts and circumstances of each case. 7. The Supreme Court in the case of Esha Bhattacharjee vs. Managing Committee of Raghunathpur Nafar Academy and others (2013) 12 SCC 649 after taking note of several decisions holding the field, has culled out the principles which are relevant in the matter of condonation of delay. It has been inter alia held that there is no presumption that the delay is intentional, as no party stands to gain by approaching the court late. It has also been held that a liberal view can be taken in…

Dipa Parimal Sampat, Mumbai vs. ITO 27(1)(1), Mumbai

The appeal is allowed

ITA 5301/MUM/2024[2017-18]Status: DisposedITAT Mumbai02 Dec 2024AY 2017-18

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Shri B R Baskaran, Hon’Bledipa Parimal Sampat, Ito 27(1)(1), 23 B Sindhu Baga A, Mumbai Vs. Tilak Road, Ghatkopar (E), Mumbai 400 077. Pan : Bfzps7805E (Appellant) (Respondent)

For Appellant: Shri Romil K JainFor Respondent: Shri R R Makwana
Section 249(2)Section 69

…arty, the delay deserves to be condoned. 9. The Supreme Court in the case of Collector, Land Acquisition Anantnag & Another vs. Mst. Katiji & Others 167 ITR 471 (SC) and Esha Bhattacharjee vs. Managing Committee of Raghunathpur Nafar Academy and others (2013) 12 SCC 649 has set out the general principles governing the case for condonation of delay. It is now well settled that no party stands to gain by approaching the court late and there is no presumption that the delay is either intentional or out of negligence. In the present case, the record discloses that the appellant is a housewife, NRI based in Oman, and…

Rakesh Rawat, Lucknow vs. ITO-4(1), Lucknow

ITA 384/LKW/2023[2017-18]Status: DisposedITAT Lucknow19 Sept 2024AY 2017-18

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपऩल सं. / Ita No. 383 & 384/Lkw/2023 निर्धारण वषा / Assessment Year : 2017-18 Rakesh Rawat C/O Saurabh Gupta, 50 Narain Das Building, Flat No. 9, Narhi, Lucknow Up-226001 Pan: Bcbpr4851G . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Saurabh Gupta [‘Ld. AR’]For Respondent: Mr Neil Jain [‘Ld. DR’]
Section 144Section 147Section 148Section 250Section 271ASection 69

…ITAT-Lucknow Page 7 of 12 Rakesh Rawat Vs ITO Ward 4(1) ITA No.383 & 384/LKW/2023 9. Let us first consider the core principles culled out by the Hon'ble Supreme court in ‘Esha Bhattacharjee Vs Managing committee of Raghunathpur Academy and Ors’ reported in 12 SCC 649, which are compelling to be referred herein before we actually vouch the issue of sufficiency of reasons in given facts & circumstances; (a) Lack of bonafied imputable to a party seeking condonation of delay is a significant and relevant fact; (b) The concept of liberal approach has to encapsulate the conception of reasonableness and totally unfet…

Rakesh Rawat, Lucknow vs. ITO-4(1), Lucknow

ITA 383/LKW/2023[2017-18]Status: DisposedITAT Lucknow19 Sept 2024AY 2017-18

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपऩल सं. / Ita No. 383 & 384/Lkw/2023 निर्धारण वषा / Assessment Year : 2017-18 Rakesh Rawat C/O Saurabh Gupta, 50 Narain Das Building, Flat No. 9, Narhi, Lucknow Up-226001 Pan: Bcbpr4851G . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Saurabh Gupta [‘Ld. AR’]For Respondent: Mr Neil Jain [‘Ld. DR’]
Section 144Section 147Section 148Section 250Section 271ASection 69

…ITAT-Lucknow Page 7 of 12 Rakesh Rawat Vs ITO Ward 4(1) ITA No.383 & 384/LKW/2023 9. Let us first consider the core principles culled out by the Hon'ble Supreme court in ‘Esha Bhattacharjee Vs Managing committee of Raghunathpur Academy and Ors’ reported in 12 SCC 649, which are compelling to be referred herein before we actually vouch the issue of sufficiency of reasons in given facts & circumstances; (a) Lack of bonafied imputable to a party seeking condonation of delay is a significant and relevant fact; (b) The concept of liberal approach has to encapsulate the conception of reasonableness and totally unfet…

Bhujbal Construction Company, Pune vs. ITO Ward 2(2), Pune

The appeal of the assessee stand DISMISSED on above terms

ITA 756/PUN/2024[2013-14]Status: DisposedITAT Pune01 Aug 2024AY 2013-14

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No. 0756/Pun/2024 निर्धारण वषा / Assessment Year : 2013-14 M/S Bhujbal Construction Company Gat No. 12/29, Someshwar Wadi, Pashan, Haveli, Baner Rd., Pune. Pan: Aaffb7317L . . . . . . . अपीलार्थी / Appellant बिधम / V/S Income Tax Officer, Ward-2(2)Pune-1. . . . . . . . प्रत्यर्थी / Respondent

For Appellant: None for the AssesseeFor Respondent: Mr Umesh Phade [‘Ld. DR’]
Section 143(3)Section 249(2)Section 250Section 40

…e 3 of 6 M/s Bhujbal Construction Company Vs ITO ITA No. 0756/PUN/2024 AY: 2013-14 8. Let us first consider the core principles culled out by the Hon'ble Supreme court in ‘Esha Bhattacharjee Vs Managing committee of Raghunathpur Academy and Ors’ reported in 12 SCC 649, which are compelling to be referred herein before we actually vouch the issue of sufficiency of reasons in given facts & circumstances; (a) Lack of bonafied imputable to a party seeking condonation of delay is a significant and relevant fact; (b) The concept of liberal approach has to encapsulate the conception of reasonableness and totally unfet…

Demi Realtors, Hyderabad vs. DCIT, Circle-6(1), Hyderabad

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

ITA 156/HYD/2023[2008-09]Status: DisposedITAT Hyderabad05 Feb 2024AY 2008-09

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Respondent: Ms. T. Vijaya Lakhsmi, CIT-DR
Section 143(3)Section 37(1)Section 40Section 40A(3)Section 40a

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND SHRI LALIET KUMAR, JUDICIAL MEMBER आ.अपी.सं / ITA No.156/Hyd/2023 (निर्धारण वर्ा / Assessment Year: 2008-09) Demi Realtors, Deputy Commissioner of Flat No.610, 6th Floor, Vs. Income Tax, Babukhan Estate, Circle-6(1), I.T. Towers, Basheerbagh, Hyderabad. Hyderabad – 500 001. PAN : AAFFD9401P. अपीलधर्थी / Assessee प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee Shri A.V. Raghuram, Advocate by: रधजस्‍व द्वधरध/Revenue by: Ms. T. Vijaya Lakhsmi, CIT-DR सुिवधई की त…

Amulya Leather Impex, Chennai vs. TDS Ward1(3), Tamilnadu(Chennai)

In the result, both the appeals filed by the assessee are dismissed

ITA 892/CHNY/2023[2013-14]Status: DisposedITAT Chennai17 Oct 2023AY 2013-14

Bench: Shri V. Durga Rao & Shri Manjunatha, G.आयकर अपील सं./I.T.A. Nos.891 & 892/Chny/2023 िनधा"रण वष"/Assessment Year: 2013-14 [Quarter 2-26Q] & [Quarter 4 – 24Q] Amulya Leather Impex, Vs. The Dcit/Acit/ Plot No. 39, Vgp Amudha Nagar, Income Tax Officer, Maduravoyal, Chennai 600 095. Tds Ward 1(3), [Pan: Aadfa4763F] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By None : ""थ" की ओर से/Respondent By Shri Ar V Sreenivasan, Addl. Cit : सुनवाई की तारीख/ Date Of Hearing 17.10.2023 : घोषणा की तारीख /Date Of Pronouncement 17.10.2023 : आदेश /O R D E R Per V. Durga Rao: Both The Appeals Filed By The Assessee Are Directed Against The Orders Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi, Dated 02.06.2023 Relevant To The Assessment Year 2013-14 [[Quarter 2-26Q] & [Quarter 4 – 24Q].

Section 200A

…the ld. CIT(A) place reliance on the landmark judgement of the Hon'ble Supreme Court in the case of Esha Bhattacharjee Vs. Managing Committee of Raghunathpur Nafar Academy and others in CIVIL APPEAL Nos. 8183-8184 OF 2013 vide order dated 13.09.2013 [(201 3) 12 SCC 649], wherein, the Hon'ble Supreme Court has laid down the basic principles to be considered while adjudicating the issue pertaining to condonation of delay in filing the 7 I.T.A. Nos. 891 & 892/Chny/23 appeals, in which, it has been clearly distinguished, inter alia, that the cases filing under inordinate delay should be dealt with seriously as agai…

Amulya Leather Impex, Tamilnadu(Chennai) vs. TDS Ward 1(3), Tamilnadu(Chennai)

In the result, both the appeals filed by the assessee are dismissed

ITA 891/CHNY/2023[2013-14]Status: DisposedITAT Chennai17 Oct 2023AY 2013-14

Bench: Shri V. Durga Rao & Shri Manjunatha, G.आयकर अपील सं./I.T.A. Nos.891 & 892/Chny/2023 िनधा"रण वष"/Assessment Year: 2013-14 [Quarter 2-26Q] & [Quarter 4 – 24Q] Amulya Leather Impex, Vs. The Dcit/Acit/ Plot No. 39, Vgp Amudha Nagar, Income Tax Officer, Maduravoyal, Chennai 600 095. Tds Ward 1(3), [Pan: Aadfa4763F] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By None : ""थ" की ओर से/Respondent By Shri Ar V Sreenivasan, Addl. Cit : सुनवाई की तारीख/ Date Of Hearing 17.10.2023 : घोषणा की तारीख /Date Of Pronouncement 17.10.2023 : आदेश /O R D E R Per V. Durga Rao: Both The Appeals Filed By The Assessee Are Directed Against The Orders Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi, Dated 02.06.2023 Relevant To The Assessment Year 2013-14 [[Quarter 2-26Q] & [Quarter 4 – 24Q].

Section 200A

…the ld. CIT(A) place reliance on the landmark judgement of the Hon'ble Supreme Court in the case of Esha Bhattacharjee Vs. Managing Committee of Raghunathpur Nafar Academy and others in CIVIL APPEAL Nos. 8183-8184 OF 2013 vide order dated 13.09.2013 [(201 3) 12 SCC 649], wherein, the Hon'ble Supreme Court has laid down the basic principles to be considered while adjudicating the issue pertaining to condonation of delay in filing the 7 I.T.A. Nos. 891 & 892/Chny/23 appeals, in which, it has been clearly distinguished, inter alia, that the cases filing under inordinate delay should be dealt with seriously as agai…

Everest Education Society, Aurangabad vs. Assistant Commissioner of Income Tax, Exemption Circle, Exemtion Circle, Aurangabad

Appeal of the assessee is DISMISSED and the appeal of the Revenue is ALLOWED

ITA 525/PUN/2022[2011-12]Status: DisposedITAT Pune14 Jun 2023AY 2011-12

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No.1919/Pun/2017 निर्धारण वर्ा / Assessment Year : 2011-2012 Asstt. Commissioner Of Income Tax, Exemption Circle, Aurangabad . . . . . . . अपऩलधथी / Appellant बनाम / V/S. M/S. Everest Education Society, C/O. Seema Nursing Home, Roshan Gate, Aurangabad – 431 001 Pan : Aaate2231P . . . . . . . प्रत्यथी / Respondent

For Appellant: Shri Kishore PhadkeFor Respondent: Shri Ramnath Murkunde
Section 115BSection 143(2)Section 250

…al by the Revenue. In the event plea of the appellant smoke fancy and unreasonable. Nota bene, the core principles that has been culled down by the Hon'ble Supreme court in ‘Esha Bhattacharjee Vs Managing committee of Raghunathpur Academy and Ors’ reported in 12 SCC 649, are compelling to be referred herein before with regards to conduct of the appellant; a. Lack of bonafied imputable to a party seeking condonation of delay is a significant and relevant fact; b. The concept of liberal approach has to encapsulate the conception of reasonableness and totally unfettered free play is not allowed; c. The conduct, beha…

Assistant Commissioner of Income-Tax, Exemption Circle, Aurangabad vs. M/S. Everest Education Society, Aurangabad

Appeal of the assessee is DISMISSED and the appeal of the Revenue is ALLOWED

ITA 1919/PUN/2017[2011-12]Status: DisposedITAT Pune14 Jun 2023AY 2011-12

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No.1919/Pun/2017 निर्धारण वर्ा / Assessment Year : 2011-2012 Asstt. Commissioner Of Income Tax, Exemption Circle, Aurangabad . . . . . . . अपऩलधथी / Appellant बनाम / V/S. M/S. Everest Education Society, C/O. Seema Nursing Home, Roshan Gate, Aurangabad – 431 001 Pan : Aaate2231P . . . . . . . प्रत्यथी / Respondent

For Appellant: Shri Kishore PhadkeFor Respondent: Shri Ramnath Murkunde
Section 115BSection 143(2)Section 250

…al by the Revenue. In the event plea of the appellant smoke fancy and unreasonable. Nota bene, the core principles that has been culled down by the Hon'ble Supreme court in ‘Esha Bhattacharjee Vs Managing committee of Raghunathpur Academy and Ors’ reported in 12 SCC 649, are compelling to be referred herein before with regards to conduct of the appellant; a. Lack of bonafied imputable to a party seeking condonation of delay is a significant and relevant fact; b. The concept of liberal approach has to encapsulate the conception of reasonableness and totally unfettered free play is not allowed; c. The conduct, beha…

District Legal Services Authority, Trivandrum vs. Income Tax Officer- TDS, Trivandrum

In the result, the appeals filed by the assessee are allowed for statistical purposes and the stay petitions are dismissed

ITA 868/COCH/2022[2016-17]Status: DisposedITAT Cochin03 Mar 2023AY 2016-17

Bench: Shri George George K. & Ms. Padmavathy S.

For Appellant: Shri Anil D. Nair, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr.DR
Section 200ASection 234ESection 250

…orrect prospective and failed to appreciate the matter on merits. C. The impugned order is in conflict with the ratio of the judgment of the Supreme Court in the case of Esha Bhattacharjee v. Managing Committee of Raghunathpur Nafar Academy and others [(2013) 12 SCC 649],where the Hon'ble Supreme court has suggested that liberal approach is to be taken while disposing of petitions for condonation of delay. D. It is respectfully submitted that the application for condonation of delay was self explanatory and that the SA Nos. 59 to 61/Coch/2022 District Legal Services Authority appellate authority while disposing o…

District Legal Services Authority, Trivandrum vs. Income Tax Officer - TDS, Trivandrum

In the result, the appeals filed by the assessee are allowed for statistical purposes and the stay petitions are dismissed

ITA 867/COCH/2022[2014-15]Status: DisposedITAT Cochin03 Mar 2023AY 2014-15

Bench: Shri George George K. & Ms. Padmavathy S.

For Appellant: Shri Anil D. Nair, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr.DR
Section 200ASection 234ESection 250

…orrect prospective and failed to appreciate the matter on merits. C. The impugned order is in conflict with the ratio of the judgment of the Supreme Court in the case of Esha Bhattacharjee v. Managing Committee of Raghunathpur Nafar Academy and others [(2013) 12 SCC 649],where the Hon'ble Supreme court has suggested that liberal approach is to be taken while disposing of petitions for condonation of delay. D. It is respectfully submitted that the application for condonation of delay was self explanatory and that the SA Nos. 59 to 61/Coch/2022 District Legal Services Authority appellate authority while disposing o…

District Legal Services Authority, Trivandrum vs. Income Tax Officer (TDS), Trivandrum

In the result, the appeals filed by the assessee are allowed for statistical purposes and the stay petitions are dismissed

ITA 866/COCH/2022[2013-14]Status: DisposedITAT Cochin03 Mar 2023AY 2013-14

Bench: Shri George George K. & Ms. Padmavathy S.

For Appellant: Shri Anil D. Nair, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr.DR
Section 200ASection 234ESection 250

…orrect prospective and failed to appreciate the matter on merits. C. The impugned order is in conflict with the ratio of the judgment of the Supreme Court in the case of Esha Bhattacharjee v. Managing Committee of Raghunathpur Nafar Academy and others [(2013) 12 SCC 649],where the Hon'ble Supreme court has suggested that liberal approach is to be taken while disposing of petitions for condonation of delay. D. It is respectfully submitted that the application for condonation of delay was self explanatory and that the SA Nos. 59 to 61/Coch/2022 District Legal Services Authority appellate authority while disposing o…

Vardhaman Nagari Sahakari Path Sanstha Ltd, Aurangabad vs. Income-Tax Officer, Ward 1(5), Aurangabad

ITA 475/PUN/2020[2011-12]Status: DisposedITAT Pune09 Sept 2022AY 2011-12

Bench: Shri Ss Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 475/Pun/2020 निर्धारण वर्ा / Assessment Year : 2011-2012 Vardhaman Nagari Sahakari Pathsanstha Ltd. Mahatma Gandhi Rd.,Vaijapur, Aurangabad–423701. . . . . . . . अपऩलधथी / Appellant बनाम / V/S. Income Tax Officer, Ward-1(5), Aurangabad. . . . . . . . प्रत्यथी / Respondent द्वारा / Appearances Assessee By : Shri Hari Krishan Revenue By : Shri M. G. Jasnani सपिवधई की तधरऩख / Date Of Conclusive Hearing : 08/09/2022 घोर्णध की तधरऩख / Date Of Pronouncement : 09/09/2022 आदेश / Order Per G. D. Padmahshali, Am; This Appeal Challenges The Order Of Commissioner Of Income Tax (Appeals), Aurangabad [For Short “Cit(A)”] Dt. 19/07/2019 Passed U/S 250 Of The Income-Tax Act, 1961 [For Short “The Act”], Which Ascended Out Of Assessment Order Dt. 31/12/2018 Passed U/S 143(3) R.W.S 147By The Income Tax Officer, Ward-1(5) Aurangabad [For Short “Ao”] For Assessment Year [For Short “Ay”] 2011-12. Itat-Pune Page 1 Of 20

For Appellant: Shri Hari KrishanFor Respondent: Shri M. G. Jasnani
Section 133(6)Section 142(1)Section 143(3)Section 144Section 147Section 148Section 250

…ore principles that has been culled down by the Hon'ble Supreme court in “Esha Bhattacharjee Vs Managing committee of Raghunathpur Academy and ITAT-Pune Page 14 of 20 Vardhaman Nagari Sahakari Pathsanstha Ltd. ITA No. 475/PUN/2020AY: 2011-12 Ors” reported in 12 SCC 649, are compelling to be referred herein before with regards to conduct of the appellant; 12.1 Lack of bonafide imputable to a party seeking condonation of delay is a significant and relevant fact; 12.2 The concept of liberal approach has to encapsulate the conception of reasonableness and totally unfettered free play is not allowed; 12.3 The condu…

Shv Energy Private Limited., Hyderabad vs. Dy. Commissioner of Income Tax, Circle-3(1)., Hyderabad

In the result, appeal of the assessee is dismissed

ITA 1316/HYD/2017[2009-10]Status: DisposedITAT Hyderabad25 Jul 2022AY 2009-10

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri Aliasgar Rampurwala, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 143(3)Section 144CSection 254Section 263

…annot attribute any redundancy to the public policy involved in this matter. 10. At this juncture, it is just and necessary to refer to the observations of the Hon'ble Apex Court on this aspect. In Esha Bhattacharjee vs Mg.Commit.Of Raghunathpur Nafar (2013) 12 SCC 649, wherein the Page 6 of 11 Hon'ble Apex court, after the review of the entire case law on this aspect including the view taken in the case of Katiji (supra), held that,- 15. From the aforesaid authorities the principles that can broadly be culled out are: i) There should be a liberal, pragmatic, justice-oriented, non- pedantic approach while deali…

M/S. Boutique Hotels India (P) Ltd., New Delhi vs. ACIT, New Delhi

In the result, appeal of the assessee is dismissed

ITA 7042/DEL/2014[2009-10]Status: DisposedITAT Delhi31 Oct 2019AY 2009-10

Bench: Shri H.S. Sidhu & Shri Anadee Nath Misshra

For Appellant: Shri Neel Kanth Khandelwal, AdvFor Respondent: Shri Sanjog Kapoor, Sr. DR
Section 253(3)Section 80I

…ions, including Collector, Land Acquisition v/s Mst. Katiji (supra) on which the assessee has placed reliance, were considered by Hon’ble Supreme Court in the case of Esha Bhattacharjee vs Management Committee of Raghunathpur Nafar Academy and others (2013) 12 SCC 649. After considering these numerous decisions of Hon’ble Supreme Court, a number of guiding principles were laid down by Hon’ble Supreme Court in paragraph 15 and 16 of the order in the case of Esha Bhattacharjee vs Management Committee of Raghunathpur Nafar Academy and others (supra). The order of Hon’ble Supreme Court in the case of Collector, L…