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

Vinita Deepak Ahuja, Kolhapur vs. Deputy Commissioner of Income-Tax, CPC, Bengaluru

ITA 723/PUN/2021[2018-19]Status: DisposedITAT Pune08 Sept 2022AY 2018-19

Bench: Shri Ss Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपीऱ सं. / Ita No. 723/Pun/2021 निर्धारण वर्ा / Assessment Year : 2018-2019 Vinita Deepak Ahuja 1657-58, Lohiya Compound, Gandhi Nagar, Kolhapur. . . . . . . . अपीऱधर्थी / Appellant Pan : Alnps6479B बनाम / V/S. Dy. Commissioner Of Income Tax, . . . . . . . प्रत्यर्थी / Respondent Cpc, Bengaluru. द्वारा / Appearances Assessee By : Shri Pramod Shingte Revenue By : Shri M. G. Jasnani सुनवाई की तारीख / Date Of Conclusive Hearing : 08/09/2022 घोषणा की तारीख / Date Of Pronouncement : 08/09/2022 आदेश / Order Per G. D. Padmahshali, Am; This Appeal Challenges The Order Of Commissioner Of Income Tax (Appeals)-11, Pune [For Short “Cit(A)”] Dt. 10/12/2021 Passed U/S 250 Of The Income-Tax Act, 1961 [For Short “The Act”], Which Arisen From An Order Of Intimation Dt. 29/04/2019 U/S 143(1) From The Dy. Commissioner Of Income Tax Cpc, Bengaluru [For Short “Ao”] For Assessment Year [For Short “Ay”] 2018-19. Itat-Pune Page 1 Of 6

For Appellant: Shri Pramod ShingteFor Respondent: Shri M. G. Jasnani
Section 143(1)Section 143(1)(a)Section 250Section 40A(3)

…respondent revenue. 8. Considering the submission of the appellant in substantiating & explaining nature and length of delay, the we ad idem, in the light of decision of Hon’ble Apex Court in “Collector Land Acquisition Vs MST Katiji and Others” reported at 167 ITR 5 (SC) and Hon’ble Karnataka High Court in “CIT Vs ISRO Satellite Centre” reported at 263 ITR 549 (Kar) and Hon’ble Bombay High Court in “CIT Vs Velingkar Brothers” reported at 289 ITR 382 (Bom), find that, there was sufficient cause for condoning the delay in institution of appeal before first appellate ITAT-Pune Page 4 of 6 Vinita Deepak Ahuja ITA…

Dr. Panjabrao Deshmukh Krishi Vidyapeeth Karmchari Sahakari Pat Sanstha Maryadit, Akola vs. Principal Commissioner of Income Tax -1, Nagpur

The appeal of the appellant is allowed

ITA 222/NAG/2018[2013-14]Status: DisposedITAT Nagpur28 Apr 2022AY 2013-14

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita No. 222/Nag/2018 आयकर धनिाारण वर्ा / Assessment Year : 2013-2014 Dr Panjabrao Deshmukh Krishi Vidyapeeth Karmchari Sahakari Path Sanstha Akola. (Maharashtra) Pan : Aaaad 3455 D . . . . . . . अपीलार्थी / Appellant बनाम / V/S. Pr Commissioner Of Income Tax-1, Aayakar Bhavan, Nagpur – 440 001 (Mh) . . . . . . . प्रत्यर्थी / Respondent }Kjk / Appearances Assessee By : Shri P.K. Dewani Revenue By : Shri Pradeep Headoo सुनवाई की तारीख / Date Of Conclusive Hearing : 15/02/2022 घोषणा की तारीख / Date Of Pronouncement : 28/04/2022 आदेश / Order Per Jamlappa D Battull, Am; Against The Revisionary Order Of Principal Commissioner Of Income Tax-1, Nagpur [For Short “Pcit”] Dt. 31/03/2018 Passed U/S 263 Of The Income- Tax Act, 1961 [For Short “The Act”], Which In Turn Dived Out Of Regular Assessment Order Dt. 10/08/2015 Passed U/S 143(3) Of The Act By The Income Tax Officer-Ward-1, Akola [For Shot “Ao”], The Appellant Assessee Filed This Appeal Before Income Tax Appellate Tribunal [For Short “The Tribunal”] U/S 253. Itat-Nagpur Page 1 Of 12

For Appellant: Shri P.K. DewaniFor Respondent: Shri Pradeep Headoo
Section 143(3)Section 253Section 263Section 80P

…ng each day delay and no-objection from the learned departmental representative [for short “DR”] when confronted, the bench ad idem, in the light of celebrated decision of Hon’ble Apex Court in “Collector Land Acquisition Vs MST Katiji and Others” reported at 167 ITR 5 (SC) and Hon’ble Karnataka High Court in “CIT Vs ISRO Satellite Centre” reported at 263 ITR 549 (Kar) and Hon’ble Bombay High Court in “CIT Vs Velingkar Brothers” reported at 289 ITR 382 (Bom), condones the delay. 5. Concisely stated the facts of the case are; 5.1 The assessee is a registered employee Credit Co-operative society formed and registe…

Shri Swapnil Kumar Jain, Champa (Cg) vs. Income Tax Officer- Janjgir, Champa

The appeal of the assessee is allowed in terms of aforestated observation

ITA 106/BIL/2017[2010-11]Status: DisposedITAT Raipur01 Apr 2022AY 2010-11

Bench: Shri Ravish Sood & Shri Jamlappa D. Battull

For Appellant: Shri R. B. DoshiFor Respondent: Shri Gitesh Kumar
Section 143(2)Section 143(3)Section 250Section 271(1)(c)Section 274Section 69C

…ng each day delay and no-objection from the learned departmental representative [for short “DR”] when confronted, the bench ad idem, in the light of celebrated decision of Hon’ble Apex Court in “Collector Land Acquisition Vs MST Katiji and Others” reported at 167 ITR 5 (SC) and Hon’ble Karnataka High Court in “CIT Vs ISRO Satellite Centre” reported at 263 ITR 549 (Kar) and Hon’ble Bombay High Court in “CIT Vs Velingkar Brothers” reported at 289 ITR 382 (Bom), condones the delay. ITAT-Raipur Page 2 of 10 ITA No. : 106/BIL/2017 AY : 2010-2011 4. Pithily, the facts of the case are; 4.1 The appellant assessee is an…

Srimaan Industries Private Limited, Hyderabad vs. ITO Ward-3(3), Hyderabad

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

ITA 50/HYD/2022[2012-13]Status: DisposedITAT Hyderabad24 Mar 2022AY 2012-13

Bench: Shri K. Narsimha Chary & Shri Bhagirath Mal Biyanim/S. Srimaan Industries Pvt. Ltd., Hyderabad. Pan Aalcs 5059D …..Appellant. Vs. Income Tax Officer, Ward 3(3), Hyderabad. …..Respondent. Appellant By : Shri D.V. Anjaneyulu, Ca Respondent By : Shri B. Ramakrishna. (D.R.) Date Of Hearing : 21.03.2022. Date Of Pronouncement : 24.03.2022. O R D E R

For Appellant: Shri D.V. Anjaneyulu, CAFor Respondent: Shri B. Ramakrishna. (D.R.)
Section 133(6)Section 143(3)Section 37Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD ‘A’ BENCH, HYDERABAD. BEFORE SHRI K. NARSIMHA CHARY, JUDICIAL MEMBER AND SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER M/s. Srimaan Industries Pvt. Ltd., Hyderabad. PAN AALCS 5059D …..Appellant. Vs. Income Tax Officer, Ward 3(3), Hyderabad. …..Respondent. Appellant By : Shri D.V. Anjaneyulu, CA Respondent By : Shri B. Ramakrishna. (D.R.) Date of Hearing : 21.03.2022. Date of Pronouncement : 24.03.2022. O R D E R Per Shri Bhagirath Mal Biyani, A.M.: This appeal by the assessee is directed against the order dated 18/05/2018 passed by the learned Commissioner of Incom…