Jayvant Singh Vaghela v. ITO

40 Taxmann.com 491High Court2013#4520 most cited

What is Jayvant Singh Vaghela v. ITO authority for?

Appeals should normally be decided on merits rather than dismissed on technical grounds like delay, unless there is gross negligence or mala fide intention by the assessee.

26

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2025.

Also referred to as

Jayvant Singh Vaghela v. ITO · condonation of delay · appeal delay · reasonable cause · section 249 · section 253 · section 254 · cardinal principle · dismissal on technical ground · gross negligence · malafide intention

Sections most often in play

Section 144Section 147Section 254(1)Section 270ASection 249Section 253Section 5Section 115BBE

Issues it is cited on

penalty under section 270aappeal before cit(a)section 254(1)delay in filing appealsection 249section 270section 253section 254condonation of delaysection 270areasonable causesection 24

Judgments citing Jayvant Singh Vaghela v. ITO

State Bank of India (Vyara Branch), Na

In the result, appeal of the assessee in I

ITA 3420/AHD/2016[2014-15]Status: DisposedITAT Surat03 Feb 2020AY 2014-15

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.3419 & 3420/Ahd/2016 िनधा"रण वष"/Assessment Year:2013-14 & 2014-15 State Bank Of India, Assistant Commissioner Vyara Branch, Navsari Of Income Tax(Cpc) Pan: Aaacs 8577 K Ghaziabad अपीलाथ" Appellant ""यथ"/Respondent

Section 154Section 200ASection 234E

…SBI v. ACIT(CPC)Ghaziabad /I.T.A.No. 3419 to 3423/ AHD/2016/A.Y.-13 to 15-16 Page 1 of 16 आयकर अपीलीय अिधकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL-SURAT-BENCH-SURAT BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUTANT MEMBER आ.अ.सं/.I.T.A No.3419 & 3420/AHD/2016 िनधा"रण वष"/Assessment Year:2013-14 and 2014-15 State Bank of India, Assistant Commissioner Vyara Branch, Navsari of Income Tax(CPC) PAN: AAACS 8577 K Ghaziabad अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.3421 to 3423/AHD/2016 िनधा"रण वष"/Assessment Year:2013-14, 2014-15 & 2015-16 State Bank of India, Assi…

State Bank of India (Vyara Branch), Na

In the result, appeal of the assessee in I

ITA 3419/AHD/2016[2013-14]Status: DisposedITAT Surat03 Feb 2020AY 2013-14

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.3419 & 3420/Ahd/2016 िनधा"रण वष"/Assessment Year:2013-14 & 2014-15 State Bank Of India, Assistant Commissioner Vyara Branch, Navsari Of Income Tax(Cpc) Pan: Aaacs 8577 K Ghaziabad अपीलाथ" Appellant ""यथ"/Respondent

Section 154Section 200ASection 234E

…SBI v. ACIT(CPC)Ghaziabad /I.T.A.No. 3419 to 3423/ AHD/2016/A.Y.-13 to 15-16 Page 1 of 16 आयकर अपीलीय अिधकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL-SURAT-BENCH-SURAT BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUTANT MEMBER आ.अ.सं/.I.T.A No.3419 & 3420/AHD/2016 िनधा"रण वष"/Assessment Year:2013-14 and 2014-15 State Bank of India, Assistant Commissioner Vyara Branch, Navsari of Income Tax(CPC) PAN: AAACS 8577 K Ghaziabad अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.3421 to 3423/AHD/2016 िनधा"रण वष"/Assessment Year:2013-14, 2014-15 & 2015-16 State Bank of India, Assi…

Divisional Railway Manager, Jaipur vs. Assistant Commissioner of Income Tax (TDS), Jaipur

In the result, both the appeals of the assessee are allowed for statistical

ITA 1466/JPR/2018[2012-13]Status: DisposedITAT Jaipur13 May 2019AY 2012-13
For Appellant: Shri Rajeev Sogani (CA)For Respondent: Shri Ashok Khanna (JCIT)
Section 201(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh jes'k lh- 'kekZ] ys[kk lnL; ,oa h Jh fot; iky jkWo] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C. SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA Nos. 1465 & 1466/JP/2018 fu/kZkj.k o"kZ@Assessment Years : 2011-12 & 12-13. cuke Divisional Railway Manager, The ACIT (TDS), Vs. DRM Office, Near Jaipur Junction, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/TAN No. JPRD02777F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Rajeev Sogani (CA) jktLo dh vksj ls@ Revenue by…

Divisional Railway Manager, Jaipur vs. Assistant Commissioner of Income Tax (TDS), Jaipur

In the result, appeals of the assessee are partly allowed for statistical purposes only

ITA 1467/JPR/2018[2014-15]Status: DisposedITAT Jaipur11 Feb 2019AY 2014-15
For Appellant: Shri Rajiv Sogani (CA) &For Respondent: Shri B.K. Gupta (CIT-DR)
Section 201(1)Section 206A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 1464/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2010-11 cuke Divisional Railway Manager, A.C.I.T.(TDS), Vs. DRM Office, Near Jaipur Jaipur. Junction, Jaipur. TAN No. JPRD02777F vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 1467/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2014-15 cuke Divisional Railway Manager, A.C.I.T.(TDS), Vs. DRM Office, Near Ja…

Divisional Railway Manager, Jaipur vs. Assistant Commissioner of Income Tax (TDS), Jaipur

In the result, appeals of the assessee are partly allowed for statistical purposes only

ITA 1464/JPR/2018[2010-11]Status: DisposedITAT Jaipur11 Feb 2019AY 2010-11
For Appellant: Shri Rajiv Sogani (CA) &For Respondent: Shri B.K. Gupta (CIT-DR)
Section 201(1)Section 206A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 1464/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2010-11 cuke Divisional Railway Manager, A.C.I.T.(TDS), Vs. DRM Office, Near Jaipur Jaipur. Junction, Jaipur. TAN No. JPRD02777F vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 1467/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2014-15 cuke Divisional Railway Manager, A.C.I.T.(TDS), Vs. DRM Office, Near Ja…

Sanjay Arora, Alwar vs. ITO, Alwar

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

ITA 731/JPR/2016[2011-12]Status: DisposedITAT Jaipur25 Jan 2018AY 2011-12
For Appellant: Ms. Shivangi Samdhani (CA)For Respondent: Shri Jagdish Chand Kulhari (JCIT)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh Hkkxpan] ys[kk lnL; ,oa Jh dqy Hkkjr] U;kf;d lnL; ds le{k BEFORE: SHRI BHAGCHAND, AM & SHRI KUL BHARAT, JM vk;dj vihy la-@ITA No. 731/JP/2016 fu/kZkj.k o"kZ@Assessment Year : 2011-12 cuke Sanjay Arora, ITO, Vs. 1/553, Kala Kuan Housing Board, Ward 2(1), Alwar, (Raj)- 301001 Alwar. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAYPA 5695 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Ms. Shivangi Samdhani (CA) jktLo dh vksj ls@ Revenue by : Shri Jagdish Chand Kulhari (JCIT) lquokb…