Land Acquisition, Anantnag and Anr. v. Ms Katiji and Others

167 ITR 5Supreme Court of India1987#593 most cited

What is Land Acquisition, Anantnag and Anr. v. Ms Katiji and Others authority for?

The principle of 'sufficient cause' for condonation of delay in filing appeals requires a liberal interpretation to ensure substantial justice, but delay will not be condoned if sufficient cause is not satisfactorily explained by the appellant.

164

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2022 to 2026.

Also referred to as

Land Acquisition Anantnag v Katiji · Collector Land Acquisition v Mst Katiji · 167 ITR 5 SC · condonation of delay · sufficient cause for delay · appeal filing delay · Section 253(1) Income Tax Act · Section 249(2) Income Tax Act · liberal interpretation of delay · income tax appeals · judicial discretion delay · justice over technicality

Sections most often in play

Section 1961Section 250Section 253(1)Section 153CSection 143(3)Section 1963Section 246ASection 144

Issues it is cited on

section 253(1)section 200a(1)(c)section 200a(1)section 12ab(4)section 200(3)section 12ab(1)(b)(ii)section 249(2)section 253(3)section 12ab(1)section 12ab(1)(b)section 12a(1)(ac)(vi)section 273

Judgments citing Land Acquisition, Anantnag and Anr. v. Ms Katiji and Others

Ashirwad Wines, Belagavi vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

ITA 38/PAN/2024[2014-15]Status: DisposedITAT Panaji01 Jul 2025AY 2014-15

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr BS Balachandran [‘Ld. AR’]For Respondent: Capt. Pradeep Arya [‘Ld. DR’]
Section 153CSection 250Section 253(1)

…peals within the statutory time limit and since these cases falls within the parameter set by Hon’ble Courts in ‘Vijay Vishin Meghani Vs. DCIT & Anr’ [2017, 398 ITR 250 (Bom)] and ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ [1987, 167 ITR 5 (SC)], we placing reliance thereon, in the larger interest of justice have condoned the delay and advanced for adjudication. 5. Without touching grounds & merits of additions, we have heard rival party’s common submissions on the ground concerning denial of personal hearing by ITAT-Panaji Page 3 of 10 Ashirwad Wines Vs DCIT ITA No 037 to 041/PAN…

Ashirwad Wines, Belagavi vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

ITA 37/PAN/2024[2013-14]Status: DisposedITAT Panaji01 Jul 2025AY 2013-14

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr BS Balachandran [‘Ld. AR’]For Respondent: Capt. Pradeep Arya [‘Ld. DR’]
Section 153CSection 250Section 253(1)

…peals within the statutory time limit and since these cases falls within the parameter set by Hon’ble Courts in ‘Vijay Vishin Meghani Vs. DCIT & Anr’ [2017, 398 ITR 250 (Bom)] and ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ [1987, 167 ITR 5 (SC)], we placing reliance thereon, in the larger interest of justice have condoned the delay and advanced for adjudication. 5. Without touching grounds & merits of additions, we have heard rival party’s common submissions on the ground concerning denial of personal hearing by ITAT-Panaji Page 3 of 10 Ashirwad Wines Vs DCIT ITA No 037 to 041/PAN…

Ojas Shashikant Kulkarni, Margao vs. Asst. Director of Income Tax, CPC, Bengaluru

ITA 50/PAN/2025[2020-21]Status: DisposedITAT Panaji20 Jun 2025AY 2020-21

Bench: Hon’Ble Shri Pavankumar Gadale & Shri G. D. Padmahshaliita Nos. 050/Pan/2025 Assessment Year : 2020-21 Ojas Shashikant Kulkarni A-3/A-4, C.D. Neighbourhood, Swami Chinmayanand Marg, Gogoi, Salcete, Margao, Goa Pan : Dkzpk5732F . . . . . . . Appellant V/S Asstt. Director Income Tax, Cpc, Bengaluru. . . . . . . . Respondent Appearances Assessee By : Mr D.E. Robinson [‘Ld. Ar’] Revenue By : Smt Rijjula Uniyal [‘Ld. Dr’] Date Of Conclusive Hearing : 19/06/2025 Date Of Pronouncement : 20/06/2025 Order Per G. D. Padmahshali; Assessee’S Captioned Appeal Impugns Din & Order 1072026383(1) Dt. 09/01/2025 Passed By Addl//Jt. Commissioner Of Income Tax Appeals-2, Jaipur [‘Ld. Cit(A)’] U/S 250 Of The Income-Tax Act, 1961 [‘The Act’] Which In Turn Arisen Out Of Order Of Intimation Dt. 26/11/2021 Passed U/S 143(1) Of The Act By Asstt. Direction Of Income Tax, Cpc, Bengaluru [‘Ld. Ao’] Anent To Assessment Year 2020-21 [‘Ay’].

For Appellant: Mr D.E. Robinson [‘Ld. AR’]For Respondent: Smt Rijjula Uniyal [‘Ld. DR’]
Section 139(1)Section 143(1)Section 246ASection 249Section 250Section 90

…onation of delay as it falls within the parameter set in landmark judicial precedents laid by Hon’ble Courts in ‘Vijay Vishin Meghani Vs. DCIT & Anr’ [2017, 398 ITR 250 (Bom)] and ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ [1987, 167 ITR 5 (SC)]. By placing strong reliance thereon, we condone the delay occurred in filing first appeal before Ld. CIT(A) and thus treat the appeal filed before Ld. CIT(A) as within the statutory time limit prescribed u/s 249(2) of the Act. ITAT-Panaji Page 8 of 10 Ojas Shashikant Kulkarni Vs ADIT ITA Nos.050/PAN/2025 AY: 2020-21 10. The appellate remedy…

Shri Basavraj Shivappa Bhate, Belagavi vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

ITA 47/PAN/2024[2018-19]Status: DisposedITAT Panaji18 Jun 2025AY 2018-19

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr BS Balachandran [‘Ld. AR’]For Respondent: Mr Satish M [‘Ld. DR’]
Section 153ASection 153CSection 250Section 253(1)

…mer appeals within the statutory time limit. As these cases falls within the parameter set by Hon’ble Courts in ‘Vijay Vishin Meghani Vs. DCIT & Anr’ [2017, 398 ITR 250 (Bom)] and ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ [1987, 167 ITR 5 (SC)], we therefore after placing reliance on former judicial precedents, in the larger interest of justice have condoned the said delay and advanced to adjudicate limited issue of violation of principle of natural justice. ITAT-Panaji Page 4 of 12 BS Bhate & Others Vs DCIT AY : 2013-14 to 2018-19 7. Without touching merits of additions, we have…

Shri Basavaraj Shivappa Bhate, Belagavi vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

ITA 46/PAN/2024[2017-18]Status: DisposedITAT Panaji18 Jun 2025AY 2017-18

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr BS Balachandran [‘Ld. AR’]For Respondent: Mr Satish M [‘Ld. DR’]
Section 153ASection 153CSection 250Section 253(1)

…mer appeals within the statutory time limit. As these cases falls within the parameter set by Hon’ble Courts in ‘Vijay Vishin Meghani Vs. DCIT & Anr’ [2017, 398 ITR 250 (Bom)] and ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ [1987, 167 ITR 5 (SC)], we therefore after placing reliance on former judicial precedents, in the larger interest of justice have condoned the said delay and advanced to adjudicate limited issue of violation of principle of natural justice. ITAT-Panaji Page 4 of 12 BS Bhate & Others Vs DCIT AY : 2013-14 to 2018-19 7. Without touching merits of additions, we have…

Shri Basavaraj Shivappa Bhate, Belagavi vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

ITA 45/PAN/2024[2016-17]Status: DisposedITAT Panaji18 Jun 2025AY 2016-17

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr BS Balachandran [‘Ld. AR’]For Respondent: Mr Satish M [‘Ld. DR’]
Section 153ASection 153CSection 250Section 253(1)

…mer appeals within the statutory time limit. As these cases falls within the parameter set by Hon’ble Courts in ‘Vijay Vishin Meghani Vs. DCIT & Anr’ [2017, 398 ITR 250 (Bom)] and ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ [1987, 167 ITR 5 (SC)], we therefore after placing reliance on former judicial precedents, in the larger interest of justice have condoned the said delay and advanced to adjudicate limited issue of violation of principle of natural justice. ITAT-Panaji Page 4 of 12 BS Bhate & Others Vs DCIT AY : 2013-14 to 2018-19 7. Without touching merits of additions, we have…

Shri Basavaraj Shivappa Bhate, Belagavi vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

ITA 44/PAN/2024[2015-16]Status: DisposedITAT Panaji18 Jun 2025AY 2015-16

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr BS Balachandran [‘Ld. AR’]For Respondent: Mr Satish M [‘Ld. DR’]
Section 153ASection 153CSection 250Section 253(1)

…mer appeals within the statutory time limit. As these cases falls within the parameter set by Hon’ble Courts in ‘Vijay Vishin Meghani Vs. DCIT & Anr’ [2017, 398 ITR 250 (Bom)] and ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ [1987, 167 ITR 5 (SC)], we therefore after placing reliance on former judicial precedents, in the larger interest of justice have condoned the said delay and advanced to adjudicate limited issue of violation of principle of natural justice. ITAT-Panaji Page 4 of 12 BS Bhate & Others Vs DCIT AY : 2013-14 to 2018-19 7. Without touching merits of additions, we have…

Shri Basavraj Shivappa Bhate, Belagavi vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

ITA 43/PAN/2024[2014-15]Status: DisposedITAT Panaji18 Jun 2025AY 2014-15

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr BS Balachandran [‘Ld. AR’]For Respondent: Mr Satish M [‘Ld. DR’]
Section 153ASection 153CSection 250Section 253(1)

…mer appeals within the statutory time limit. As these cases falls within the parameter set by Hon’ble Courts in ‘Vijay Vishin Meghani Vs. DCIT & Anr’ [2017, 398 ITR 250 (Bom)] and ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ [1987, 167 ITR 5 (SC)], we therefore after placing reliance on former judicial precedents, in the larger interest of justice have condoned the said delay and advanced to adjudicate limited issue of violation of principle of natural justice. ITAT-Panaji Page 4 of 12 BS Bhate & Others Vs DCIT AY : 2013-14 to 2018-19 7. Without touching merits of additions, we have…

Shri Basavraj Shivappa Bhate, Belagavi vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

ITA 42/PAN/2024[2013-14]Status: DisposedITAT Panaji18 Jun 2025AY 2013-14

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr BS Balachandran [‘Ld. AR’]For Respondent: Mr Satish M [‘Ld. DR’]
Section 153ASection 153CSection 250Section 253(1)

…mer appeals within the statutory time limit. As these cases falls within the parameter set by Hon’ble Courts in ‘Vijay Vishin Meghani Vs. DCIT & Anr’ [2017, 398 ITR 250 (Bom)] and ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ [1987, 167 ITR 5 (SC)], we therefore after placing reliance on former judicial precedents, in the larger interest of justice have condoned the said delay and advanced to adjudicate limited issue of violation of principle of natural justice. ITAT-Panaji Page 4 of 12 BS Bhate & Others Vs DCIT AY : 2013-14 to 2018-19 7. Without touching merits of additions, we have…

Akash Peg Bar, Belgaum vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

ITA 67/PAN/2023[2018-19]Status: DisposedITAT Panaji18 Jun 2025AY 2018-19

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr BS Balachandran [‘Ld. AR’]For Respondent: Mr Satish M [‘Ld. DR’]
Section 153ASection 153CSection 250Section 253(1)

…mer appeals within the statutory time limit. As these cases falls within the parameter set by Hon’ble Courts in ‘Vijay Vishin Meghani Vs. DCIT & Anr’ [2017, 398 ITR 250 (Bom)] and ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ [1987, 167 ITR 5 (SC)], we therefore after placing reliance on former judicial precedents, in the larger interest of justice have condoned the said delay and advanced to adjudicate limited issue of violation of principle of natural justice. ITAT-Panaji Page 4 of 12 BS Bhate & Others Vs DCIT AY : 2013-14 to 2018-19 7. Without touching merits of additions, we have…

Akash Peg Bar, Belgaum vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

ITA 66/PAN/2023[2017-18]Status: DisposedITAT Panaji18 Jun 2025AY 2017-18

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr BS Balachandran [‘Ld. AR’]For Respondent: Mr Satish M [‘Ld. DR’]
Section 153ASection 153CSection 250Section 253(1)

…mer appeals within the statutory time limit. As these cases falls within the parameter set by Hon’ble Courts in ‘Vijay Vishin Meghani Vs. DCIT & Anr’ [2017, 398 ITR 250 (Bom)] and ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ [1987, 167 ITR 5 (SC)], we therefore after placing reliance on former judicial precedents, in the larger interest of justice have condoned the said delay and advanced to adjudicate limited issue of violation of principle of natural justice. ITAT-Panaji Page 4 of 12 BS Bhate & Others Vs DCIT AY : 2013-14 to 2018-19 7. Without touching merits of additions, we have…

Akash Peg Bar, Belgaum vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

ITA 65/PAN/2023[2016-17]Status: DisposedITAT Panaji18 Jun 2025AY 2016-17

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr BS Balachandran [‘Ld. AR’]For Respondent: Mr Satish M [‘Ld. DR’]
Section 153ASection 153CSection 250Section 253(1)

…mer appeals within the statutory time limit. As these cases falls within the parameter set by Hon’ble Courts in ‘Vijay Vishin Meghani Vs. DCIT & Anr’ [2017, 398 ITR 250 (Bom)] and ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ [1987, 167 ITR 5 (SC)], we therefore after placing reliance on former judicial precedents, in the larger interest of justice have condoned the said delay and advanced to adjudicate limited issue of violation of principle of natural justice. ITAT-Panaji Page 4 of 12 BS Bhate & Others Vs DCIT AY : 2013-14 to 2018-19 7. Without touching merits of additions, we have…

Akash Peg Bar, Belgaum vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

ITA 64/PAN/2023[2015-16]Status: DisposedITAT Panaji18 Jun 2025AY 2015-16

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr BS Balachandran [‘Ld. AR’]For Respondent: Mr Satish M [‘Ld. DR’]
Section 153ASection 153CSection 250Section 253(1)

…mer appeals within the statutory time limit. As these cases falls within the parameter set by Hon’ble Courts in ‘Vijay Vishin Meghani Vs. DCIT & Anr’ [2017, 398 ITR 250 (Bom)] and ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ [1987, 167 ITR 5 (SC)], we therefore after placing reliance on former judicial precedents, in the larger interest of justice have condoned the said delay and advanced to adjudicate limited issue of violation of principle of natural justice. ITAT-Panaji Page 4 of 12 BS Bhate & Others Vs DCIT AY : 2013-14 to 2018-19 7. Without touching merits of additions, we have…

Akash Peg Bar, Belgaum vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

ITA 63/PAN/2023[2014-15]Status: DisposedITAT Panaji18 Jun 2025AY 2014-15

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr BS Balachandran [‘Ld. AR’]For Respondent: Mr Satish M [‘Ld. DR’]
Section 153ASection 153CSection 250Section 253(1)

…mer appeals within the statutory time limit. As these cases falls within the parameter set by Hon’ble Courts in ‘Vijay Vishin Meghani Vs. DCIT & Anr’ [2017, 398 ITR 250 (Bom)] and ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ [1987, 167 ITR 5 (SC)], we therefore after placing reliance on former judicial precedents, in the larger interest of justice have condoned the said delay and advanced to adjudicate limited issue of violation of principle of natural justice. ITAT-Panaji Page 4 of 12 BS Bhate & Others Vs DCIT AY : 2013-14 to 2018-19 7. Without touching merits of additions, we have…

Akash Peg Bar, Belgaum vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

ITA 62/PAN/2023[2013-14]Status: DisposedITAT Panaji18 Jun 2025AY 2013-14

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr BS Balachandran [‘Ld. AR’]For Respondent: Mr Satish M [‘Ld. DR’]
Section 153ASection 153CSection 250Section 253(1)

…mer appeals within the statutory time limit. As these cases falls within the parameter set by Hon’ble Courts in ‘Vijay Vishin Meghani Vs. DCIT & Anr’ [2017, 398 ITR 250 (Bom)] and ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ [1987, 167 ITR 5 (SC)], we therefore after placing reliance on former judicial precedents, in the larger interest of justice have condoned the said delay and advanced to adjudicate limited issue of violation of principle of natural justice. ITAT-Panaji Page 4 of 12 BS Bhate & Others Vs DCIT AY : 2013-14 to 2018-19 7. Without touching merits of additions, we have…

Siddeshwar Wines, Belgaum vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

ITA 129/PAN/2023[2018-19]Status: DisposedITAT Panaji18 Jun 2025AY 2018-19

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr BS Balachandran [‘Ld. AR’]For Respondent: Mr Satish M [‘Ld. DR’]
Section 153ASection 153CSection 250Section 253(1)

…mer appeals within the statutory time limit. As these cases falls within the parameter set by Hon’ble Courts in ‘Vijay Vishin Meghani Vs. DCIT & Anr’ [2017, 398 ITR 250 (Bom)] and ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ [1987, 167 ITR 5 (SC)], we therefore after placing reliance on former judicial precedents, in the larger interest of justice have condoned the said delay and advanced to adjudicate limited issue of violation of principle of natural justice. ITAT-Panaji Page 4 of 12 BS Bhate & Others Vs DCIT AY : 2013-14 to 2018-19 7. Without touching merits of additions, we have…

Siddeshwar Wines, Belgaum vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

ITA 128/PAN/2023[2017-18]Status: DisposedITAT Panaji18 Jun 2025AY 2017-18

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr BS Balachandran [‘Ld. AR’]For Respondent: Mr Satish M [‘Ld. DR’]
Section 153ASection 153CSection 250Section 253(1)

…mer appeals within the statutory time limit. As these cases falls within the parameter set by Hon’ble Courts in ‘Vijay Vishin Meghani Vs. DCIT & Anr’ [2017, 398 ITR 250 (Bom)] and ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ [1987, 167 ITR 5 (SC)], we therefore after placing reliance on former judicial precedents, in the larger interest of justice have condoned the said delay and advanced to adjudicate limited issue of violation of principle of natural justice. ITAT-Panaji Page 4 of 12 BS Bhate & Others Vs DCIT AY : 2013-14 to 2018-19 7. Without touching merits of additions, we have…

Siddeshwar Wines, Belgaum vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

ITA 127/PAN/2023[2016-17]Status: DisposedITAT Panaji18 Jun 2025AY 2016-17

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr BS Balachandran [‘Ld. AR’]For Respondent: Mr Satish M [‘Ld. DR’]
Section 153ASection 153CSection 250Section 253(1)

…mer appeals within the statutory time limit. As these cases falls within the parameter set by Hon’ble Courts in ‘Vijay Vishin Meghani Vs. DCIT & Anr’ [2017, 398 ITR 250 (Bom)] and ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ [1987, 167 ITR 5 (SC)], we therefore after placing reliance on former judicial precedents, in the larger interest of justice have condoned the said delay and advanced to adjudicate limited issue of violation of principle of natural justice. ITAT-Panaji Page 4 of 12 BS Bhate & Others Vs DCIT AY : 2013-14 to 2018-19 7. Without touching merits of additions, we have…

Siddeshwar Wines, Belgaum vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

ITA 126/PAN/2023[2015-16]Status: DisposedITAT Panaji18 Jun 2025AY 2015-16

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr BS Balachandran [‘Ld. AR’]For Respondent: Mr Satish M [‘Ld. DR’]
Section 153ASection 153CSection 250Section 253(1)

…mer appeals within the statutory time limit. As these cases falls within the parameter set by Hon’ble Courts in ‘Vijay Vishin Meghani Vs. DCIT & Anr’ [2017, 398 ITR 250 (Bom)] and ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ [1987, 167 ITR 5 (SC)], we therefore after placing reliance on former judicial precedents, in the larger interest of justice have condoned the said delay and advanced to adjudicate limited issue of violation of principle of natural justice. ITAT-Panaji Page 4 of 12 BS Bhate & Others Vs DCIT AY : 2013-14 to 2018-19 7. Without touching merits of additions, we have…

Siddeshwar Wines, Belagaum vs. Deputy Commissioner of Income Tax, Central Circle, Belgavi

ITA 125/PAN/2023[2014-15]Status: DisposedITAT Panaji18 Jun 2025AY 2014-15

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr BS Balachandran [‘Ld. AR’]For Respondent: Mr Satish M [‘Ld. DR’]
Section 153ASection 153CSection 250Section 253(1)

…mer appeals within the statutory time limit. As these cases falls within the parameter set by Hon’ble Courts in ‘Vijay Vishin Meghani Vs. DCIT & Anr’ [2017, 398 ITR 250 (Bom)] and ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ [1987, 167 ITR 5 (SC)], we therefore after placing reliance on former judicial precedents, in the larger interest of justice have condoned the said delay and advanced to adjudicate limited issue of violation of principle of natural justice. ITAT-Panaji Page 4 of 12 BS Bhate & Others Vs DCIT AY : 2013-14 to 2018-19 7. Without touching merits of additions, we have…