Perumon Bhagvathy Devaswom, Perinadu Village v. Bhargavi Amma (Dead) by LRs

8 SCC 321Reported decision2008#3815 most cited

What is Perumon Bhagvathy Devaswom, Perinadu Village v. Bhargavi Amma (Dead) by LRs authority for?

The phrase 'sufficient cause for not making the application within the period of limitation' is to be understood and applied liberally. The burden of proving 'sufficient cause' rests on the appellant.

31

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2011 to 2026.

Also referred to as

Perumon Bhagvathy Devaswom · section 249(3) · sufficient cause · delay in filing appeal · reasonable cause · Income Tax Act · period of limitation · burden of proof

Sections most often in play

Section 1961Section 144Section 146Section 1963Section 201Section 249(2) of the Income Tax ActSection 249(3)Section 250 of the Income Tax Act

Issues it is cited on

section 248section 270aasection 249(2)section 249(3)section 249mlidelay in filing appealassessee in defaultsection 24section 201(1a)section 270reasonable cause

Judgments citing Perumon Bhagvathy Devaswom, Perinadu Village v. Bhargavi Amma (Dead) by LRs

M/S Shri Jajani Homes, Coimbatore vs. DCIT-CPC(TDS), Ghaziabad

The appeal stands dismissed

ITA 627/CHNY/2021[2013-14-4TD QTR.)]Status: DisposedITAT Chennai31 Mar 2022

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

For Appellant: Shri R. Venkata Raman (CA)-Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. DR
Section 200ASection 201Section 234E

…eriod. The onus of establishing "sufficient cause" lies on the appellant, as clearly laid down in various judicial pronouncements. 5.4. Hon'ble Supreme Court, in the case of Perumon Bhagvathy Devaswom, Perinadu Village Vs. Bhargavi Amma (Dead) by LRs, (2008) (8 SCC 321), has enunciated certain principles which are applicable while considering applications for condonation of delay, under Section 5 of imitation Act. These principles may be summarized as follows:- • The words "sufficient cause", as appearing in Section 5 of Limitation Act, should receive a liberal construction when the delay is not on account of any…

M/S. Shri Janani Homes Pvt. Ltd., Pondicherry vs. DCIT, CPC, TDS, Ghaziabad

The appeal stands dismissed

ITA 626/CHNY/2021[2013-14(III QTR-26Q)]Status: DisposedITAT Chennai31 Mar 2022

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

For Appellant: Shri R. Venkata Raman (CA)-Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. DR
Section 200ASection 201Section 234E

…eriod. The onus of establishing "sufficient cause" lies on the appellant, as clearly laid down in various judicial pronouncements. 5.4. Hon'ble Supreme Court, in the case of Perumon Bhagvathy Devaswom, Perinadu Village Vs. Bhargavi Amma (Dead) by LRs, (2008) (8 SCC 321), has enunciated certain principles which are applicable while considering applications for condonation of delay, under Section 5 of imitation Act. These principles may be summarized as follows:- • The words "sufficient cause", as appearing in Section 5 of Limitation Act, should receive a liberal construction when the delay is not on account of any…

M/S Shri Janani Homes Pvt. Ltd., Pondicherry vs. DCIT, Coc-TDS, Ghaziabad

The appeal stands dismissed

ITA 625/CHNY/2021[2013-2014-II QTR.-26Q)]Status: DisposedITAT Chennai31 Mar 2022

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

For Appellant: Shri R. Venkata Raman (CA)-Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. DR
Section 200ASection 201Section 234E

…eriod. The onus of establishing "sufficient cause" lies on the appellant, as clearly laid down in various judicial pronouncements. 5.4. Hon'ble Supreme Court, in the case of Perumon Bhagvathy Devaswom, Perinadu Village Vs. Bhargavi Amma (Dead) by LRs, (2008) (8 SCC 321), has enunciated certain principles which are applicable while considering applications for condonation of delay, under Section 5 of imitation Act. These principles may be summarized as follows:- • The words "sufficient cause", as appearing in Section 5 of Limitation Act, should receive a liberal construction when the delay is not on account of any…

M/S. Shri Janani Homes Pvt. Ltd., Pondicherry vs. DCIT, CPC, TDS, Ghaziabad

The appeal stands dismissed

ITA 624/CHNY/2021[2013-14-1ST QTR-26Q)]Status: DisposedITAT Chennai31 Mar 2022

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

For Appellant: Shri R. Venkata Raman (CA)-Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. DR
Section 200ASection 201Section 234E

…eriod. The onus of establishing "sufficient cause" lies on the appellant, as clearly laid down in various judicial pronouncements. 5.4. Hon'ble Supreme Court, in the case of Perumon Bhagvathy Devaswom, Perinadu Village Vs. Bhargavi Amma (Dead) by LRs, (2008) (8 SCC 321), has enunciated certain principles which are applicable while considering applications for condonation of delay, under Section 5 of imitation Act. These principles may be summarized as follows:- • The words "sufficient cause", as appearing in Section 5 of Limitation Act, should receive a liberal construction when the delay is not on account of any…

M//S Shri Janani Homes Pvt. Ltd, Pondicherry vs. DCIT, CPC, TDS, Ghaziabad

The appeal stands dismissed

ITA 623/CHNY/2021[2013-14-(4TH QTR-24Q]Status: DisposedITAT Chennai31 Mar 2022

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

For Appellant: Shri R. Venkata Raman (CA)-Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. DR
Section 200ASection 201Section 234E

…eriod. The onus of establishing "sufficient cause" lies on the appellant, as clearly laid down in various judicial pronouncements. 5.4. Hon'ble Supreme Court, in the case of Perumon Bhagvathy Devaswom, Perinadu Village Vs. Bhargavi Amma (Dead) by LRs, (2008) (8 SCC 321), has enunciated certain principles which are applicable while considering applications for condonation of delay, under Section 5 of imitation Act. These principles may be summarized as follows:- • The words "sufficient cause", as appearing in Section 5 of Limitation Act, should receive a liberal construction when the delay is not on account of any…

M/S Shri Janani Homes Pvt Ltd, Pondicheyya vs. DCIT, CPC, TDS, Ghaziabad

The appeal stands dismissed

ITA 622/CHNY/2021[2013-14 )3RDQTR-24Q)]Status: DisposedITAT Chennai31 Mar 2022

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

For Appellant: Shri R. Venkata Raman (CA)-Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. DR
Section 200ASection 201Section 234E

…eriod. The onus of establishing "sufficient cause" lies on the appellant, as clearly laid down in various judicial pronouncements. 5.4. Hon'ble Supreme Court, in the case of Perumon Bhagvathy Devaswom, Perinadu Village Vs. Bhargavi Amma (Dead) by LRs, (2008) (8 SCC 321), has enunciated certain principles which are applicable while considering applications for condonation of delay, under Section 5 of imitation Act. These principles may be summarized as follows:- • The words "sufficient cause", as appearing in Section 5 of Limitation Act, should receive a liberal construction when the delay is not on account of any…

M/S Shri Janani Homes Pvt. Ltd., Pondicherry vs. DCIT, CPC, TDS, Ghaziabad

The appeal stands dismissed

ITA 621/CHNY/2021[2013-14(II Qtr.-24Q)]Status: DisposedITAT Chennai31 Mar 2022

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

For Appellant: Shri R. Venkata Raman (CA)-Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. DR
Section 200ASection 201Section 234E

…eriod. The onus of establishing "sufficient cause" lies on the appellant, as clearly laid down in various judicial pronouncements. 5.4. Hon'ble Supreme Court, in the case of Perumon Bhagvathy Devaswom, Perinadu Village Vs. Bhargavi Amma (Dead) by LRs, (2008) (8 SCC 321), has enunciated certain principles which are applicable while considering applications for condonation of delay, under Section 5 of imitation Act. These principles may be summarized as follows:- • The words "sufficient cause", as appearing in Section 5 of Limitation Act, should receive a liberal construction when the delay is not on account of any…

M/S Shri Janai Homes Pvt. Ltd, Pondicherry vs. DCIT, CPC, TDS, Ghaziabad

The appeal stands dismissed

ITA 620/CHNY/2021[2013-14(1 QTR-24Q)]Status: DisposedITAT Chennai31 Mar 2022

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

For Appellant: Shri R. Venkata Raman (CA)-Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. DR
Section 200ASection 201Section 234E

…eriod. The onus of establishing "sufficient cause" lies on the appellant, as clearly laid down in various judicial pronouncements. 5.4. Hon'ble Supreme Court, in the case of Perumon Bhagvathy Devaswom, Perinadu Village Vs. Bhargavi Amma (Dead) by LRs, (2008) (8 SCC 321), has enunciated certain principles which are applicable while considering applications for condonation of delay, under Section 5 of imitation Act. These principles may be summarized as follows:- • The words "sufficient cause", as appearing in Section 5 of Limitation Act, should receive a liberal construction when the delay is not on account of any…

Sri T S Ramachandra vs. Additional Director General of Police

In the result, the appeal is allowed

WA/36/2021HC Karnataka30 Aug 2021

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Section 4

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 30TH DAY OF AUGUST 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR.JUSTICE HEMANT CHANDANGOUDAR W.A. NO.36 OF 2021 (GM-CC) BETWEEN: SRI. T.S. RAMACHANDRA AGED 68 YEARS S/O LATE SHANKARANARAYANA RETIRED WHILE OFFICIATING AS DEPUTY GENERAL MANAGER O/O GENERAL MANAGER TELECOM CHIKMAGALURU-577101 R/AT SHARADHI, 2ND CROSS JAYANAGAR, CHIKMAGALURU-577101. ... APPELLANT (BY SRI. KESHAVA BHAT A, ADV.,) AND: 1. ADDITIONAL DIRECTOR GENERAL OF POLICE CIVIL RIGHTS ENFORCEMENT DIRECTORATE PALACE ROAD,…

M/s. PLL-SUNCON Joint Venture vs. The Deputy Commissioner of Income Tax

ITTA/374/2011HC Telangana29 Nov 2011

M/s. PLL-PCL Joint Venture vs. The Deputy Commissioner of Income Tax

ITTA/372/2011HC Telangana15 Nov 2011

Bench: V.V.S.RAO,SANJAY KUMAR