29. In Oriental Aroma Chemical Industries Limited v. Gujarat Industrial Development Corporation

5 SCC 459Reported decision2010#5336 most cited

What is 29. In Oriental Aroma Chemical Industries Limited v. Gujarat Industrial Development Corporation authority for?

The Supreme Court has held that a liberal approach is desirable for condoning short delays, but a stricter approach is required for inordinate delays. The applicant must demonstrate diligence and explain the reason for the delay.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2011 to 2025.

Also referred to as

Oriental Aroma Chemical Industries Limited · condonation of delay · inordinate delay · sufficient cause · reasonable cause · delay in filing appeal · Limitation Act · 5 SCC 459

Sections most often in play

Section 200ASection 5Section 5 of the Limitation ActSection 143(1)Section 143(1) of the ActSection 200A(1)Section 206CB

Issues it is cited on

delay in filing appealmlireasonable causecondonation of delaylevy of penaltyprescribedsection 143(1)section 271nfacindiapersoninterest

Judgments citing 29. In Oriental Aroma Chemical Industries Limited v. Gujarat Industrial Development Corporation

HITECH FLYASH INDIA PRIVATE LIMITED,TUTICORIN vs. ASSISTANT COMMISSIONER, TIRUNELVELI

In the result, appeal filed by the assessee is dismissed

ITA 3105/CHNY/2025[2016-2017]Status: DisposedITAT Chennai18 Dec 2025AY 2016-2017

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकरअपीलसं./Ita No.3105/Chny/2025 "नधा"रणवष"/Assessment Year: 2016-17 V. Hitech Fly Ash India Pvt Ltd., Acit, 2/101-5, Thiruchendur Road, Income Tax Office Muthiahpuram Tuticorn, Tirunelveli, Nellai City Centre Tuticorin-628005, Tiruchendup. Road Tamil Nadu Rahmath Nagar, Tirunelveli-627011 [Pan: Aabch 7093 J] (अपीलाथ"/Appellant) (" यथ"/Respondent)

…y indicates any sufficient cause for condoning the unpardonable delay of 12 years and 158 days.” Hitech Fly Ash India Pvt Ltd Vs ACTI, Tirunelveli :: 6 :: 29. In Oriental Aroma Chemical Industries Limited v. Gujarat Industrial Development Corporation, (2010) 5 SCC 459, this Court rejected the application for condonation of delay of 4 years in filing an application to set aside an exparte decree on the ground that the explanation offered for condonation of delay is found to be not satisfied. 30. In Postmaster General and others v. Living Media India Limited, (2012) 3 SCC 563, this Court, while dismissing the appl…

PRIMARY HEALTH CENTRE KUNNAMANGALAM,KOZHIKODE vs. ITO, WARD TDS, KOZHIKODE

In the result, appeals filed by the assessee are dismissed

ITA 764/COCH/2025[2014-15]Status: DisposedITAT Cochin07 Nov 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm

For Appellant: Shri Richard Mathews, CAFor Respondent: Smt. Leena Lal, Sr. D.R

…l of the application as also the additional affidavit hardly indicates any sufficient cause for condoning the unpardonable delay of 12 years and 158 days.” 29. In Oriental Aroma Chemical Industries Limited v. Gujarat Industrial Development Corporation, (2010) 5 SCC 459, this Court rejected the application for condonation of delay of 4 years in filing an application to set aside an exparte decree on the ground that the explanation offered for condonation of delay is found to be not satisfied. 30. In Postmaster General and others v. Living Media India Limited, (2012) 3 SCC 563, this Court, while dismissing the appl…

PRIMARY HEALTH CENTRE KUNNAMANAGALAM KOZHIKODE,KOZHIKODE vs. ITO,WARD TDS, KOZHIKODE

In the result, appeals filed by the assessee are dismissed

ITA 763/COCH/2025[2014-15]Status: DisposedITAT Cochin07 Nov 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm

For Appellant: Shri Richard Mathews, CAFor Respondent: Smt. Leena Lal, Sr. D.R

…l of the application as also the additional affidavit hardly indicates any sufficient cause for condoning the unpardonable delay of 12 years and 158 days.” 29. In Oriental Aroma Chemical Industries Limited v. Gujarat Industrial Development Corporation, (2010) 5 SCC 459, this Court rejected the application for condonation of delay of 4 years in filing an application to set aside an exparte decree on the ground that the explanation offered for condonation of delay is found to be not satisfied. 30. In Postmaster General and others v. Living Media India Limited, (2012) 3 SCC 563, this Court, while dismissing the appl…

PRIMARY HEALTH CENTRE KUNNAMANGALAM KOZHIKODE,KOZHIKODE vs. ITO ,WARD TDS, KOZHIKODE

In the result, appeals filed by the assessee are dismissed

ITA 762/COCH/2025[2014-15]Status: DisposedITAT Cochin07 Nov 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm

For Appellant: Shri Richard Mathews, CAFor Respondent: Smt. Leena Lal, Sr. D.R

…l of the application as also the additional affidavit hardly indicates any sufficient cause for condoning the unpardonable delay of 12 years and 158 days.” 29. In Oriental Aroma Chemical Industries Limited v. Gujarat Industrial Development Corporation, (2010) 5 SCC 459, this Court rejected the application for condonation of delay of 4 years in filing an application to set aside an exparte decree on the ground that the explanation offered for condonation of delay is found to be not satisfied. 30. In Postmaster General and others v. Living Media India Limited, (2012) 3 SCC 563, this Court, while dismissing the appl…

PRIMARY HEALTH CENTRE KUNNAMANGALAM,KOZHIKODE vs. ITO, WARD TDS, KOZHIKODE

In the result, appeals filed by the assessee are dismissed

ITA 761/COCH/2025[2014-15]Status: DisposedITAT Cochin07 Nov 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm

For Appellant: Shri Richard Mathews, CAFor Respondent: Smt. Leena Lal, Sr. D.R

…l of the application as also the additional affidavit hardly indicates any sufficient cause for condoning the unpardonable delay of 12 years and 158 days.” 29. In Oriental Aroma Chemical Industries Limited v. Gujarat Industrial Development Corporation, (2010) 5 SCC 459, this Court rejected the application for condonation of delay of 4 years in filing an application to set aside an exparte decree on the ground that the explanation offered for condonation of delay is found to be not satisfied. 30. In Postmaster General and others v. Living Media India Limited, (2012) 3 SCC 563, this Court, while dismissing the appl…

HEENA G JAIN,CHENNAI vs. ACIT/DCIT, CHENNAI

In the result, appeal filed by the assessee is dismissed

ITA 2058/CHNY/2025[2016-17]Status: DisposedITAT Chennai06 Oct 2025AY 2016-17

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble S.R. Raghunathaआयकर अपील सं./ Ita No.2058/Chny/2025 िनधा7रण वष7 /Assessment Year: 2016-17

For Appellant: Shri Shrey Kumar M. Jain, C.A GHFor Respondent: Ms. R. Anitha, Addl. CIT
Section 143(1)

…of the application as also the additional affidavit hardly indicates any sufficient cause for condoning the unpardonable delay of 12 years and 158 days.” 29. In Oriental Aroma Chemical Industries Limited v. Gujarat Industrial Development Corporation, (2010) 5 SCC 459, this Court rejected the application for condonation of delay of 4 years in filing an application to set aside an exparte decree on the ground that the Heena G. Jain :- 6 -: explanation offered for condonation of delay is found to be not satisfied. 30. In Postmaster General and others v. Living Media India Limited, (2012) 3 SCC 563, this Court, wh…

S.S. RANGASAMY RAJA,RAJAPALAYAM vs. ITO, TDS WARD,, CHENNAI

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

ITA 1744/CHNY/2025[2014-15]Status: DisposedITAT Chennai03 Sept 2025AY 2014-15

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble Amitabh Shuklaआयकर अपील सं./ Ita Nos.1743 & 1744/Chny/2025 िनधा>रण वष> /Assessment Years: 2013-14 & 2014-15

For Appellant: Shri Girish Kumar, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT
Section 200A

…of the application as also the additional affidavit hardly indicates any sufficient cause for condoning the unpardonable delay of 12 years and 158 days.” 29. In Oriental Aroma Chemical Industries Limited v. Gujarat Industrial Development Corporation, (2010) 5 SCC 459, this Court rejected the application for condonation of delay of 4 years in filing an application to set aside an exparte decree on the ground that the explanation offered for condonation of delay is found to be not satisfied. 30. In Postmaster General and others v. Living Media India Limited, (2012) 3 SCC 563, this Court, while dismissing the app…

S. S. RANGASAMY RAJA,RAJAPALAYAM vs. ITO, TDS WARD,, CHENNAI

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

ITA 1743/CHNY/2025[2013-14]Status: DisposedITAT Chennai03 Sept 2025AY 2013-14

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble Amitabh Shuklaआयकर अपील सं./ Ita Nos.1743 & 1744/Chny/2025 िनधा>रण वष> /Assessment Years: 2013-14 & 2014-15

For Appellant: Shri Girish Kumar, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT
Section 200A

…of the application as also the additional affidavit hardly indicates any sufficient cause for condoning the unpardonable delay of 12 years and 158 days.” 29. In Oriental Aroma Chemical Industries Limited v. Gujarat Industrial Development Corporation, (2010) 5 SCC 459, this Court rejected the application for condonation of delay of 4 years in filing an application to set aside an exparte decree on the ground that the explanation offered for condonation of delay is found to be not satisfied. 30. In Postmaster General and others v. Living Media India Limited, (2012) 3 SCC 563, this Court, while dismissing the app…

ADITYA SAPRU ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 9(3)(2), MUMBAI

In the result, the appeal is dismissed on account of delay

ITA 1421/MUM/2025[2013-14]Status: DisposedITAT Mumbai24 Jun 2025AY 2013-14
For Appellant: \nShri Satish Mody & Shri Dhiren Talati,ARFor Respondent: \nShri Aditya Rai (Sr. DR)
Section 143(3)Section 154Section 54

…at whims or fancies,\nprejudices or predilections cannot and should not form the basis of\nexercising the discretionary powers to condone delay. In the case of\nOriental Aroma Chemical Industries Limited Vs. Gujarat\nIndustrial Development Corporation [(2010) 5 SCC 4591, the\nHon'ble Supreme Court has held that even while a liberal approach\nis desirable in condoning the delay of short duration, stricter approach\nis required to be applied in cases of inordinate delay.\n6. Thus, it is a settled law that the assessee must show that he\nwas diligent in taking proper steps and the delay was caused\nnotwithstanding h…

PRATHMIK KRASHI SAKH SAHKARI SAMITI PEEKLON,,VIDHISHA vs. ACIT, VIDHISHA

In the result, the appeal is dismissed

ITA 131/IND/2024[2016-17]Status: DisposedITAT Indore19 Jul 2024AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 249(2)Section 69A

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.130 & 131/Ind/2024 (Assessment Year: 2015-16 & 2016-17) Prathmik Krashi Sakh Sahakari ACIT, Samiti, Vidisha Vs. Gram Peeklon Kurwai, Vidisha (Appellant / Assessee) (Respondent/ Revenue) PAN: AAAAP6956B Assessee by S/Shri Ashish Goyal & N.D. Patwa, AR Revenue by Shri Ram Kumar Yadav, CIT-DR Date of Hearing 18.07.2024 Date of Pronouncement 19.07.2024 O R D E R Per Bench: These two appeals by the assesse are directed against two…

PRATHMIK KRASHI SAKH SAHKARI SAMITI PEEKLON,VIDHISHA vs. ACIT, VIDHISHA

In the result, the appeal is dismissed

ITA 130/IND/2024[2015-16]Status: DisposedITAT Indore19 Jul 2024AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 249(2)Section 69A

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.130 & 131/Ind/2024 (Assessment Year: 2015-16 & 2016-17) Prathmik Krashi Sakh Sahakari ACIT, Samiti, Vidisha Vs. Gram Peeklon Kurwai, Vidisha (Appellant / Assessee) (Respondent/ Revenue) PAN: AAAAP6956B Assessee by S/Shri Ashish Goyal & N.D. Patwa, AR Revenue by Shri Ram Kumar Yadav, CIT-DR Date of Hearing 18.07.2024 Date of Pronouncement 19.07.2024 O R D E R Per Bench: These two appeals by the assesse are directed against two…

MGG INFRA PROJECTS PRIVATE LIMITED,AJMER vs. INCOME TAX OFFICER, DELHI

In the result, the appeal filed by the assessee is allowed in the terms

ITA 728/JPR/2023[2017-18]Status: DisposedITAT Jaipur08 Feb 2024AY 2017-18

Bench: Sh. Sandep Gosain & Dr. M. L. Meena

For Appellant: NoneFor Respondent: Sh. Monisha Chaudhary, Addl. CIT
Section 244ASection 250Section 270A

…12 (Hansaflon Plasto Chem. Ltd. v. State of Haryana) decided on July 5, 2012 [2012] 55 VST 361 (Punj. & Har.) considering the decisions of the hon'ble Supreme Court in Oriental Aroma Chemical Industries Ltd. v. Gujarat Industrial Development Corpn. [2010] 5 SCC 459 and R. B. Ramlingam v. R. B. Bhuvaneshwari [2009] 1 RCR (Civil) 892 had analyzed the broad principles for condonation of delay under section 5 of the Limitation Act, 1963 as under (page 365 of 55 VST): "From the above, it emerges that the law of limitation has been enacted which is based on public policy so as to prescribe time-limit for availin…

MANSI FINANCE CHENNAI LIMITED,CHENNAI vs. THE ACIT, CC 4(1), CHENNAI

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

ITA 109/CHNY/2021[2013-14]Status: DisposedITAT Chennai06 Jul 2022AY 2013-14

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 108 & 109/Chny/2021 िनधा"रण वष"/Assessment Years: 2012-13 & 2013-14

For Appellant: Shri Prithvi Chopda, AdvocateFor Respondent: Shri P. Sajit Kumar, JCIT

…r lack of bona fides is imputable to the party seeking condonation of the delay.".... (c) In this context, we may refer with profit to the authority in Oriental Aroma Chemical Industries Limited v. Gujarat Industrial Development Corporation and another (2010)(5 SCC 459), where a two-Judge Bench of this Court has observed that the law of limitation is founded on public policy. The legislature does not prescribe limitation with the object of destroying the rights of the parties but to ensure that they do not resort to dilatory tactics and seek remedy without delay. The idea is that every legal remedy must be kept a…

MANSI FINANCE CHENNAI LIMITED,CHENNAI vs. THE ACIT, CC-4(1), CHENNAI

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

ITA 108/CHNY/2021[2012-13]Status: DisposedITAT Chennai06 Jul 2022AY 2012-13

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 108 & 109/Chny/2021 िनधा"रण वष"/Assessment Years: 2012-13 & 2013-14

For Appellant: Shri Prithvi Chopda, AdvocateFor Respondent: Shri P. Sajit Kumar, JCIT

…r lack of bona fides is imputable to the party seeking condonation of the delay.".... (c) In this context, we may refer with profit to the authority in Oriental Aroma Chemical Industries Limited v. Gujarat Industrial Development Corporation and another (2010)(5 SCC 459), where a two-Judge Bench of this Court has observed that the law of limitation is founded on public policy. The legislature does not prescribe limitation with the object of destroying the rights of the parties but to ensure that they do not resort to dilatory tactics and seek remedy without delay. The idea is that every legal remedy must be kept a…

SRI. SUHAS SURESH SHET,BENGALURU vs. INCOME TAX OFFICER, INTERNATIONAL TAXATION, WARD-2(1), BENGALURU

In the result, these two assessee’s appeals are treated as partly allowed for statistical purposes

ITA 608/BANG/2021[2016-17]Status: DisposedITAT Bangalore04 Apr 2022AY 2016-17

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Shri Ravi Shankar, AdvFor Respondent: Smt. Priyadarshini Basaganni, Addl.CIT
Section 143(3)Section 271Section 271(1)(c)Section 271F

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE Before Shri Chandra Poojari, AM & Shri George George K, JM Appellant Respondent IT(IT)A No. A.Y. Sri Suhas Suresh Shet, Represented by his GPA Income Tax Officer, holder Smt.Shobha 607/Bang/21 2016-17 International Suresh Shet, Taxation, No.14D, 13th Floor, Ward-2(1), Lower West Block, Bengaluru Klassik Beach Apartments, Near Meenakshi Temple, 608/Bang/21 2016-17 Bannerghatta Road, Bengaluru [PAN: AXGPS4274B] Appellant by : Shri Ravi Shankar, Adv. Respondent by : Smt. Priyadarshini Basaganni, Addl.CIT Date of Hearing : 05-04-2022 Date of Pronouncement…

SRI. SUHAS SURESH SHET,BENGALURU vs. INCOME TAX OFFICER, INTERNATIONAL TAXATION, WARD-2(1), BENGALURU

In the result, these two assessee’s appeals are treated as partly allowed for statistical purposes

ITA 607/BANG/2021[2016-17]Status: DisposedITAT Bangalore04 Apr 2022AY 2016-17

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Shri Ravi Shankar, AdvFor Respondent: Smt. Priyadarshini Basaganni, Addl.CIT
Section 143(3)Section 271Section 271(1)(c)Section 271F

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE Before Shri Chandra Poojari, AM & Shri George George K, JM Appellant Respondent IT(IT)A No. A.Y. Sri Suhas Suresh Shet, Represented by his GPA Income Tax Officer, holder Smt.Shobha 607/Bang/21 2016-17 International Suresh Shet, Taxation, No.14D, 13th Floor, Ward-2(1), Lower West Block, Bengaluru Klassik Beach Apartments, Near Meenakshi Temple, 608/Bang/21 2016-17 Bannerghatta Road, Bengaluru [PAN: AXGPS4274B] Appellant by : Shri Ravi Shankar, Adv. Respondent by : Smt. Priyadarshini Basaganni, Addl.CIT Date of Hearing : 05-04-2022 Date of Pronouncement…

VINAYAK CARE SOLUTATION (P) LTD.,MUMBAI vs. THE OTO WARD 3(2), BHOPAL

In the result appeal of the assessee is allowed for

ITA 137/IND/2019[2011-12]Status: DisposedITAT Indore20 Feb 2020AY 2011-12

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2011-12 Vinayak Care Solutions Pvt. Ito-3(2) Ltd. Bhopal बनाम/ 115, Atlanta Estate Vs. Goregaon, Mulund Link Road, Goregaon (E), Mumbai (Appellant) (Revenue ) P.A. No.Aabcv8500G Appellant By S/Shri Sumit Nema & P.D. Nagar Ars Revenue By Shri K.G. Goyal, Dr Date Of Hearing: 10.02.2020 Date Of Pronouncement: 20.02.2020 आदेश / O R D E R Per Kul Bharat, J.M: This Appeal By The Assessee Is Directed Against Order Of The Cit(A)-2, Bhopal Dated 08.02.2016 For The Assessment

Section 5

…under: 8. Examining the legal position relating to condonation of delay under Section 5 of the Act of 1963, it may be observed that the Supreme Court in Oriental Aroma Chemical Industries Ltd. v. Gujarat Industrial Development Corporation and another, (2010) 5 SCC 459 laying down the broad principles for adjudicating the [ITA No.137/Ind/2019] [Vinayak Care Solutions Pvt. Ltd. ] issue of condonation of delay, In paras 14 and 15 observed as under:- "14. We have considered the respective submissions. The law of limitation is founded on public policy. The legislature does not prescribe limitation with the object of…

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

…and (1996) Page 13 of 22 ITA No.-7042/Del/2014. Boutique Hotels India (P) Ltd. 3 SCC 132; Special Tehsildar Land Acquisition v. K.V. Ayisumma (1996) 3 SCC 132; Oriental Aroma Chemical Industries Limtied v. Gujarat Industrial Development Corporation (2010) 5 SCC 459; Improvement Trust, Ludhiana v. Ujagar Singh and others (2010) 5 SCC 459; Balwant Singh (dead) v. Jagdish Singh (2010) 8 SCC 685; Union of India v. Ram Charan AIR 1964 SC 215; P.K. Ramachandran v. State of Kerala (1997) 7 SCC 556; Katari Suryanarayana v. Koppisetti Subba Rao (2009) 11 SCC 183; Maniben Devraj Shah v. Municipal Corporation of Br…

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)

…aid to be without jurisdiction and is required to be treated as non-est. Mahesh Pandurnag 6 4.2 At this juncture, we refer to the judgment of the Hon’ble Supreme Court in Oriental Aroma Chemical Industries Ltd. v. Gujarat Industrial Development Corpn. [2010] 5 SCC 459, wherein the legal position relating to condonation of delay has been examined, the decision in Katiji (supra) has been discussed and broad principles for adjudicating the issue of condonation of delay has been laid down in paras 14 & 15 as under: '14. We have considered the respective submissions. The law of limitation is founded on public policy.…

SHREE SWAMI SAMARTH TRADING CO. P. LTD,MUMBAI vs. CIT (A)-13, MUMBAI

In the result, both the appeals of assessee are dismissed

ITA 3552/MUM/2015[2009-10]Status: DisposedITAT Mumbai31 May 2017AY 2009-10

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 144Section 271(1)(c)

…d that whims or fancies, prejudices or predilections cannot and should not form the basis of exercising the discretionary powers to condone delay. In the case of Oriental Aroma Chemical Industries Limited Vs. Gujarat Industrial Development Corporation [(2010) 5 SCC 4591 the Hon’ble Supreme Court has held that even while a liberal approach is desirable in condoning the delay of short duration, stricter approach is required to be applied in cases of inordinate delay. Then the Hon’ble Supreme Court in case of Binod Bihari Singh (supra), observed that as the petitioner company to overcome a bar of limitation appears…

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29. In Oriental Aroma Chemical Industries Limited v. Gujarat Industrial Development Corporation (5 SCC 459) — Cited in 22 Judgments | BharatTax