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

The ACIT, Cen-Circle-1, Kozhikkode vs. M/S.Ardra Associates, Thrissur

In the result, the appeals of the assessee are allowed and the appeals of

ITA 379/COCH/2017[2014-15]Status: DisposedITAT Cochin30 Apr 2019AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…n delay is condoned the highest that can happen is that a cause would be decided on merits after hearing the parties. Furthermore the Hon'ble Supreme Court of India in Esha Bhattacharjee v. Managing Committee of Rash unathpur Academy & Ors. Reported in (2013) 12 SCC 649 was pleased to reiterate the principles relating to condonation of delay by a court. The Hon'ble Court was pleased to sum the principles up as follows: “The principles for dealing with application for condonation of delay are as follows: (i) There should be a liberal, pragmatic, justice-oriented, non-pedantic approach while dealing with an applic…

The ACIT, Cen-Circle-1, Kozhikkode vs. M/S.Ardra Associates, Thrissur

In the result, the appeals of the assessee are allowed and the appeals of

ITA 378/COCH/2017[2012-13]Status: DisposedITAT Cochin30 Apr 2019AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…n delay is condoned the highest that can happen is that a cause would be decided on merits after hearing the parties. Furthermore the Hon'ble Supreme Court of India in Esha Bhattacharjee v. Managing Committee of Rash unathpur Academy & Ors. Reported in (2013) 12 SCC 649 was pleased to reiterate the principles relating to condonation of delay by a court. The Hon'ble Court was pleased to sum the principles up as follows: “The principles for dealing with application for condonation of delay are as follows: (i) There should be a liberal, pragmatic, justice-oriented, non-pedantic approach while dealing with an applic…

The ACIT, Cen-Circle-1, Kozhikkode vs. M/S.Ardra Associates, Thrissur

In the result, the appeals of the assessee are allowed and the appeals of

ITA 377/COCH/2017[2011-12]Status: DisposedITAT Cochin30 Apr 2019AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…n delay is condoned the highest that can happen is that a cause would be decided on merits after hearing the parties. Furthermore the Hon'ble Supreme Court of India in Esha Bhattacharjee v. Managing Committee of Rash unathpur Academy & Ors. Reported in (2013) 12 SCC 649 was pleased to reiterate the principles relating to condonation of delay by a court. The Hon'ble Court was pleased to sum the principles up as follows: “The principles for dealing with application for condonation of delay are as follows: (i) There should be a liberal, pragmatic, justice-oriented, non-pedantic approach while dealing with an applic…

The ACIT, Cen-Circle-1, Kozhikkode vs. M/S.Ardra Associates, Thrissur

In the result, the appeals of the assessee are allowed and the appeals of

ITA 376/COCH/2017[2010-11]Status: DisposedITAT Cochin30 Apr 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…n delay is condoned the highest that can happen is that a cause would be decided on merits after hearing the parties. Furthermore the Hon'ble Supreme Court of India in Esha Bhattacharjee v. Managing Committee of Rash unathpur Academy & Ors. Reported in (2013) 12 SCC 649 was pleased to reiterate the principles relating to condonation of delay by a court. The Hon'ble Court was pleased to sum the principles up as follows: “The principles for dealing with application for condonation of delay are as follows: (i) There should be a liberal, pragmatic, justice-oriented, non-pedantic approach while dealing with an applic…

The ACIT, Cen-Circle-1, Kozhikkode vs. M/S.Ardra Associates, Thrissur

In the result, the appeals of the assessee are allowed and the appeals of

ITA 375/COCH/2017[2009-10]Status: DisposedITAT Cochin30 Apr 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…n delay is condoned the highest that can happen is that a cause would be decided on merits after hearing the parties. Furthermore the Hon'ble Supreme Court of India in Esha Bhattacharjee v. Managing Committee of Rash unathpur Academy & Ors. Reported in (2013) 12 SCC 649 was pleased to reiterate the principles relating to condonation of delay by a court. The Hon'ble Court was pleased to sum the principles up as follows: “The principles for dealing with application for condonation of delay are as follows: (i) There should be a liberal, pragmatic, justice-oriented, non-pedantic approach while dealing with an applic…

The ACIT, Cen-Circle-1, Kozhikkode vs. M/S.Ardra Associates, Thrissur

In the result, the appeals of the assessee are allowed and the appeals of

ITA 374/COCH/2017[2008-09]Status: DisposedITAT Cochin30 Apr 2019AY 2008-09

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…n delay is condoned the highest that can happen is that a cause would be decided on merits after hearing the parties. Furthermore the Hon'ble Supreme Court of India in Esha Bhattacharjee v. Managing Committee of Rash unathpur Academy & Ors. Reported in (2013) 12 SCC 649 was pleased to reiterate the principles relating to condonation of delay by a court. The Hon'ble Court was pleased to sum the principles up as follows: “The principles for dealing with application for condonation of delay are as follows: (i) There should be a liberal, pragmatic, justice-oriented, non-pedantic approach while dealing with an applic…

M/S.Ardra Associates, Trichur vs. The DCIT, Calicut

In the result, the appeals of the assessee are allowed and the appeals of

ITA 499/COCH/2016[2012-13]Status: DisposedITAT Cochin30 Apr 2019AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…n delay is condoned the highest that can happen is that a cause would be decided on merits after hearing the parties. Furthermore the Hon'ble Supreme Court of India in Esha Bhattacharjee v. Managing Committee of Rash unathpur Academy & Ors. Reported in (2013) 12 SCC 649 was pleased to reiterate the principles relating to condonation of delay by a court. The Hon'ble Court was pleased to sum the principles up as follows: “The principles for dealing with application for condonation of delay are as follows: (i) There should be a liberal, pragmatic, justice-oriented, non-pedantic approach while dealing with an applic…

M/S.Ardra Associates, Trichur vs. The DCIT, Calicut

In the result, the appeals of the assessee are allowed and the appeals of

ITA 498/COCH/2016[2011-12]Status: DisposedITAT Cochin30 Apr 2019AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…n delay is condoned the highest that can happen is that a cause would be decided on merits after hearing the parties. Furthermore the Hon'ble Supreme Court of India in Esha Bhattacharjee v. Managing Committee of Rash unathpur Academy & Ors. Reported in (2013) 12 SCC 649 was pleased to reiterate the principles relating to condonation of delay by a court. The Hon'ble Court was pleased to sum the principles up as follows: “The principles for dealing with application for condonation of delay are as follows: (i) There should be a liberal, pragmatic, justice-oriented, non-pedantic approach while dealing with an applic…

M/S.Ardra Associates, Trichur vs. The DCIT, Calicut

In the result, the appeals of the assessee are allowed and the appeals of

ITA 497/COCH/2016[2010-11]Status: DisposedITAT Cochin30 Apr 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…n delay is condoned the highest that can happen is that a cause would be decided on merits after hearing the parties. Furthermore the Hon'ble Supreme Court of India in Esha Bhattacharjee v. Managing Committee of Rash unathpur Academy & Ors. Reported in (2013) 12 SCC 649 was pleased to reiterate the principles relating to condonation of delay by a court. The Hon'ble Court was pleased to sum the principles up as follows: “The principles for dealing with application for condonation of delay are as follows: (i) There should be a liberal, pragmatic, justice-oriented, non-pedantic approach while dealing with an applic…

M/S.Ardra Associates, Trichur vs. The DCIT, Calicut

In the result, the appeals of the assessee are allowed and the appeals of

ITA 496/COCH/2016[2009-10]Status: DisposedITAT Cochin30 Apr 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…n delay is condoned the highest that can happen is that a cause would be decided on merits after hearing the parties. Furthermore the Hon'ble Supreme Court of India in Esha Bhattacharjee v. Managing Committee of Rash unathpur Academy & Ors. Reported in (2013) 12 SCC 649 was pleased to reiterate the principles relating to condonation of delay by a court. The Hon'ble Court was pleased to sum the principles up as follows: “The principles for dealing with application for condonation of delay are as follows: (i) There should be a liberal, pragmatic, justice-oriented, non-pedantic approach while dealing with an applic…

M/S.Ardra Associates, Trichur vs. The DCIT(, Trivandrum

In the result, the appeals of the assessee are allowed and the appeals of

ITA 495/COCH/2016[2008-09]Status: DisposedITAT Cochin30 Apr 2019AY 2008-09

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…n delay is condoned the highest that can happen is that a cause would be decided on merits after hearing the parties. Furthermore the Hon'ble Supreme Court of India in Esha Bhattacharjee v. Managing Committee of Rash unathpur Academy & Ors. Reported in (2013) 12 SCC 649 was pleased to reiterate the principles relating to condonation of delay by a court. The Hon'ble Court was pleased to sum the principles up as follows: “The principles for dealing with application for condonation of delay are as follows: (i) There should be a liberal, pragmatic, justice-oriented, non-pedantic approach while dealing with an applic…

Mahesh Pandurng Naik, Thane vs. Assistant Commissioner of Income Tax, Circle-4, Thane

In the result the appeal is dismissed

ITA 253/MUM/2018[2011-12]Status: DisposedITAT Mumbai18 Oct 2018AY 2011-12

Bench: Shri Pawan Singh () & Shri N.K. Pradhan () Assessment Year: 2011-12 Mahesh Pandurang Naik Acit, Circle- 4, Thane Flat No. 301, B-Wing, 3Rd 6Th, Floor, Ashar I.T. Vs. Floor, Festival Complex, Park, Road 16Z Wagle Achole Road, Nallasopara Indl. Estate, Thane- (E) Thane. 400604. Pan No. Adqpn4963L Appellant Respondent Assessee By : Mr. Prateek Jha & Mr. Prayag Jha, Ars Revenue By : Mr. Rajesh Kumar Yadav, Dr Date Of Hearing : 25/07/2018 Date Of Pronouncement : 18/10/2018

For Appellant: Mr. Prateek Jha & Mr. Prayag Jha, ARsFor Respondent: Mr. Rajesh Kumar Yadav, DR
Section 143(3)

…rther in H. Dohil Constructions Company Private Limited V. Nahar Exports Limited, reported in 2015 1 SCC 680, the Hon'ble Mahesh Pandurnag 7 Supreme Court, after considering its decision in Esha Bhattacharjee v. Raghunathpur Nafar Academy, reported in (2013) 12 SCC 649 at paragraph No.23, held as follows: “23. We may also usefully refer to the recent decision of this Court in Esha Bhattacharjee [Esha Bhattacharjee v. Raghunathpur Nafar Academy, reported in [2013] 12 SCC 649, where several principles were culled out to be kept in mind while dealing with such applications for condonation of delay. Principles (iv)…

M/S.Oberon Edifices & Estates P. Ltd, Kochi vs. The Pr.CIT, Trivandrum

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

ITA 361/COCH/2017[2013-14]Status: DisposedITAT Cochin23 Jul 2018AY 2013-14

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. No. 361/Coch/2017 Assessment Year : 2013-14 M/S. Oberon Edifices & Estates Vs. The Principal Commissioner Of Pvt. Ltd., Oberon Mall, Income-Tax, Trivandrum. Nh Bye-Pass, Edapally, Kochi-682 024. [Pan:Aaaco 7942E]

Section 263

…that can happen is that a cause would be decided on merits after hearing the parties. Furthermore, the Ld. AR relied on the judgment of the Supreme Court in the case of Esha Bhattacharjee v. Managing Committee of Raghunathpur Academy & Ors. Reported in (2013) 12 SCC 649 which was pleased to reiterate the principles relating to condonation of delay by a court. The Court was pleased to sum the principles up as follows: “The principles for dealing with application for condonation of delay are as follows: (i) There should be a liberal, pragmatic, justice-oriented, non-pedantic approach while dealing with an applicat…

Sri.Indudhar, Davangere vs. Income Tax Officer, Davangere

In the result, the appeal of the assessee is dismissed

ITA 2281/BANG/2016[2009-2010]Status: DisposedITAT Bangalore22 Mar 2017AY 2009-2010

Bench: Shri Vijay Pal Rao

For Appellant: Shri Ravi Shankar,AdvocateFor Respondent: Shri AR.V.Sreenivasan, JCIT (D.R)
Section 271(1)Section 271(1)(c)

…e Hon'ble Supreme Court, after considering the Hon'ble Division Bench judgment of this Court in Tamilnadu Mercantile Bank Ltd. v. Appellate Authority [1990] 1 LLN 457 and decision of the Supreme Court in Esha Bhattacharjee v. Raghunathpur Nafar Academy [2013] 12 SCC 649 at paragraph Nos.23 and 24, held as follows: '23. We may also usefully refer to the recent decision of this Court in Esha Bhattacharjee [Esha Bhattacharjee v. Raghunathpur Nafar Academy, reported in (2013) 12 SCC 649], where several principles were culled out to be kept in Principles (iv), (v), (viii), (ix) and (x) of para 21 can be usefully refer…

Vijay Fabrics P.Ltd, Mumbai vs. ITO WD 4(3)(2), Mumbai

In the result, application for condonation of delay is dismissed, hence the present appeal is filed by the assessee is also dismissed as barred by limitation

ITA 5536/MUM/2013[2002-03]Status: DisposedITAT Mumbai17 Dec 2015AY 2002-03

Bench: Shri B.R.Baskaran & Shri Pawan Singhassessment Year: 2002-03 Vijay Fabrics Pvt. Ltd. Ito Ward 4(3)(2), 213, 2Nd Floor, Marina Building, Aayakar Bhavan, Mumbai. Dr. Cawasji Homji Street, Vs. Marine Lines, Mumbai-400002. Pan: Aaacv2774R (Appellant) (Respondent)

For Appellant: Shri Ishwer Prakash RathiFor Respondent: Shri A.K.Dhondial (DR)
Section 143Section 80H

…lied with all its rigour when the statute so prescribes and the Courts have no power to extend the period of limitation on equitable grounds.” 10. While considering a similar issue, this court in Esha Bhattacharjee v. Raghunathpur Nafar Academy & Ors. (2013) 12 SCC 649 laid down various principles inter alia: “ x x x v) Lack of bona fides imputable to a party seeking condonation of delay is a significant and relevant fact vi) The concept of liberal approach has to encapsule the conception of reasonableness and it cannot be allowed a totally unfettered free play x x x ix) The conduct, behavior and attitude of a p…