Postmaster General v. Living Media India Limited

3 SCC 563Reported decision2012#4500 most cited

What is Postmaster General v. Living Media India Limited authority for?

Condonation of delay in filing appeals is not an exception and should not be an anticipated benefit for government departments. Departments must demonstrate reasonable and acceptable reasons for delay, with bona fide effort, and mere procedural red tape is insufficient grounds.

26

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

Postmaster General v. Living Media India Limited · condonation of delay · reasonable cause · bona fide effort · government departments · procedural red tape · delay in filing appeal · section 5 Limitation Act · delay in SLP

Sections most often in play

Section 5 of the Limitation ActSection 200ASection 5Section 10(1)Section 143(1)Section 143(1) of the ActSection 143(3)Section 151 CPC

Issues it is cited on

delay in filing appealcondonation of delayreasonable causesection 143(1)prescribedpersonindianfacinterestdocumentcompanybusiness

Judgments citing Postmaster General v. Living Media India Limited

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)

…ondonation 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 application for condonation of delay of 427 days in filing the Special Leave Petition, held that condonation of delay is not an exception and it should not be used as an anticipated benefit for the government departments. In that case, this Court held that unless the Department has reasonable and acceptable reason…

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

…ondonation 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 application for condonation of delay of 427 days in filing the Special Leave Petition, held that condonation of delay is not an exception and it should not be used as an anticipated benefit for the government departments. In that case, this Court held that unless the Department has reasonable and acceptable reason…

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

…ondonation 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 application for condonation of delay of 427 days in filing the Special Leave Petition, held that condonation of delay is not an exception and it should not be used as an anticipated benefit for the government departments. In that case, this Court held that unless the Department has reasonable and acceptable reason…

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

…ondonation 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 application for condonation of delay of 427 days in filing the Special Leave Petition, held that condonation of delay is not an exception and it should not be used as an anticipated benefit for the government departments. In that case, this Court held that unless the Department has reasonable and acceptable reason…

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

…ondonation 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 application for condonation of delay of 427 days in filing the Special Leave Petition, held that condonation of delay is not an exception and it should not be used as an anticipated benefit for the government departments. In that case, this Court held that unless the Department has reasonable and acceptable reason…

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)

…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, while dismissing the application for condonation of delay of 427 days in filing the Special Leave Petition, held that condonation of delay is not an exception and it should not be used as an anticipated benefit for the government departments. In that case, this Court held that unless the Department has reasonable and acceptable reason…

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

…ndonation 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 application for condonation of delay of 427 days in filing the Special Leave Petition, held that condonation of delay is not an exception and it should not be used as an anticipated benefit for the government departments. In that case, this Court held that unless the Department has reasonable and acceptable reason…

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

…ndonation 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 application for condonation of delay of 427 days in filing the Special Leave Petition, held that condonation of delay is not an exception and it should not be used as an anticipated benefit for the government departments. In that case, this Court held that unless the Department has reasonable and acceptable reason…

ADDL. CIT, SPECIAL RANGE- 6, NEW DELHI vs. NEC TECHNOLOGIES INDIA PVT. LTD., NEW DELHI

ITA 7392/DEL/2017[2010-11]Status: DisposedITAT Delhi04 Jul 2025AY 2010-11

Bench: Shri Ramit Kochar & Shri Sudhir Pareek

For Appellant: Sh. S.K. Jadhav, CIT DR
Section 143Section 144CSection 144C(5)Section 40Section 9(1)(vii)

…. likewise, merely because the Government is involved, a different yardstick for condonation of delay cannot be laid down. This General v. Living was felicitously Media stated (India) in Postmaster Lid. [Postmaster General v. Living Media (India) Ltd., (2012) 3 SCC 563: (2012) 2 SCC (Civ) 327: (2012) 2 SCC (Cri) 580: (2012) 1 SCC (1.&S) 649||…

FLEX FOODS LIMITED,NEW DELHI vs. DCIT CENTRAL CIRCLE - 27, NEW DELHI

Appeal is allowed for statistical purposes

ITA 3025/DEL/2024[2018-19]Status: DisposedITAT Delhi17 Apr 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2018-19 M/S. Flex Foods Limited, Vs. Dcit, 305, Third Floor, Bhanot Central Circle-27, Corner, Pamposh Enclave, New Delhi Greater Kailash-1, New Delhi Pan: Aaacf0108K (Appellant) (Respondent) Assessee By Sh. M.P. Rastogi, Adv. Sh. Shivam Malik, Adv. Department By Sh. Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 17.04.2025 Date Of Pronouncement 17.04.2025 Order

Section 10(1)Section 143(3)

…diately filed appeal. 3. It is submitted that the delay was neither intentional nor willful but was caused due to circumstances beyond the control of the appellant. The Hon'ble Supreme Court in Postmaster General & Ors vs. Living Media India Ltd. & Anr (2012) 3 SCC 563, reiterated that if sufficient cause is demonstrated, condonation of delay is to be considered favorably. 4. The Officer has not made the appellant aware in respect of any penalty appeal, thereby failing to notify the appellant about the proceedings and the grounds for penalty.” 4. Suffice to say, both the learned representatives are ad-idem durin…

COMMISSIONER OF INCOME TAX-III vs. M/S. RASA AGROTECH PRIVATE LTD.

Accordingly, the appeals are liable to be dismissed on the

ITTA/453/2012HC Telangana18 Feb 2025

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

Section 113Section 132Section 142(1)Section 143(2)Section 158BSection 260A

…2012 Page 10 of 12 appeal was filed only on 18th December 2010 i.e. more than an year and two months thereafter. Therefore even that delay is not satisfactorily explained. 22. In Postmaster General v. Living Media India Ltd. (2012) 3 SCC 563, the Supreme Court has deprecated the casual attitude of government departments in taking steps to file appeals within reasonable time in the following words: "26. In spite of affording another opportunity to file better affidavit by placing adequate material, neither the Department nor the person in-charge has filed any explanation for not…

ACIT, CC-14, DELHI vs. LAKSHYA CONSULTANTS PVT. LTD., NEW DELHI

In the result, the appeal of the Revenue in ITA No

ITA 181/DEL/2021[2005-06]Status: HeardITAT Delhi22 Jan 2024AY 2005-06

Bench: Shri N.K. Billaiya & Shri Yogesh Kumar U.S

For Appellant: Shri Lalit Mohan, CAFor Respondent: Shri Subhra Jyoti Chakraborty, CIT- DR
Section 153ASection 253Section 5

…he Government (Collector, Land Acquisition, Anantnag & Anr vs. Mst. Katiji & Ors. (1987) 2 SCC 107). This position is more than elucidated by the judgment of this Court in Office of the Chief Post Master General & Ors. v. Living Media India Ltd. & Anr. (2012) 3 SCC 563 where the Court observed as under: "27) It is not in dispute that the person(s) concerned were well aware or conversant with the issues involved including the prescribed period of limitation for taking up the matter by way of filing a special leave petition in this Court. They cannot claim that they have a separate period of limitation when the De…

PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 vs. VERSATILE POLYTECH PVT. LTD.

Appeals are dismissed as time barred

ITA/371/2022HC Delhi12 Dec 2023

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

Section 260ASection 5

…overnment (Collector, Land Acquisition, Anantnag & Anr vs. Mst. Katiji & Ors. (1987) 2 SCC 107). This position is more than elucidated by the judgment of this Court in Office of the Chief Post Master General & Ors. v. Living Media India Ltd. & Anr. (2012) 3 SCC 563 where the Court observed as under: “27) It is not in dispute that the person(s) concerned were well aware or conversant with the issues involved including the prescribed period of limitation for taking up the matter by way of filing a special leave petition in this Court. They cannot claim that they have a separate period of limitation when…

COMMISSIONER OF INCOME TAX, (LARGE TAXPAYER UNITS) KOLKATA vs. M/S HINDUSTHAN COPPER LIMITED

ITAT/101/2017HC Calcutta08 Feb 2021

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

…matter was examined as if each and every day’s delay was to be explained. The period of delay was not huge that the principles of law laid down by the Hon’ble Supreme Court in Office of Post Master Vs. Living Media India Private Limited reported as (2012) 3 SCC 563, were applied. 3. On the other hand, learned Counsel for the respondent submitted that the aforesaid judgment of the Hon’ble Supreme Court clearly provides that the unexplained delay of any State agency cannot be condoned. The case in hand falls in that category. The officers of the Government cannot be given latitude to…

PR.COMMISSIONER INCOME TAX-4 vs. HISTORIC INFRACONE PVT.LTD

The appeal is dismissed

ITA/868/2017HC Delhi13 Oct 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH

…. Lastly, it is pointed out that that the appeal had to be processed through the official channel/hierarchy before being filed and this took time. As far as this is concerned, the Supreme Court has in Postmaster General v. Living Media India Limited (2012) 3 SCC 563 observed as under: “In our view, it is the right time to inform all the government bodies, their agencies and instrumentalities that unless they have reasonable and acceptable explanation for the delay and there was bonafide effort, there is no need to accept the usual explanation that the file was kept pending for process. The government depa…

PR. COMMISSIONER OF INCOME TAX, DELHI-8 vs. OKS SPAN TECH. PVT. LTD.

The appeal is dismissed both on delay and merits

ITA/789/2017HC Delhi09 Oct 2017

Bench: This Hon'Ble Court...”

Section 14A

…ling Appeal is not deliberate and intentional but it is on account of the departmental administrative procedures involved in for filing Appeal before this Hon'ble Court...” 3. The Supreme Court in Postmaster General v. Living Media India Limited (2012) 3 SCC 563 observed as under: “In our view, it is the right time to inform all the government ITA 789/2017 Page 2 of 3 bodies, their agencies and instrumentalities that unless they have reasonable and acceptable explanation for the delay and there was bona fide e…

PR. COMMISSIONER OF INCOME TAX- 9 vs. M/S WORLD WINDOW IMPEX INDIA PVT. LTD.

ITA/607/2017HC Delhi04 Aug 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH

…be filed along with the Appeal. Beside this, several other compliances have to be fulfilled by the Assessing Officer, which has caused an inadvertent delay of a few days.” 3. The Supreme Court in Postmaster General v. Living Media India Limited (2012) 3 SCC 563 observed as under: “In our view, it is the right time to inform all the government bodies, their agencies and instrumentalities that unless they have reasonable and acceptable explanation for the delay and there was bonafide effort, there is no need to accept the usual explanation that the file was kept pending for process. The government de…

DELHI BUILDING&OTHER CONSTRUCTION WORKERSWELFARE BOARD vs. DIRECTOR OF INCOME TAX (EXEMPTION )

The appeal is dismissed

ITA/495/2017HC Delhi17 Jul 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH

…d is accordingly being filed now.” 3. The above explanation offered by the Appellant is insufficient for the Court to be persuaded to condone the delay. The following observations of the Supreme Court in Postmaster General v. Living Media India Limited (2012) 3 SCC 563 are equally applicable to bodies like the Appellant herein: “In our view, it is the right time to inform all the government bodies, their agencies and instrumentalities that unless they have reasonable and acceptable explanation for the delay and there was bonafide effort, there is no need to accept the usual explanation that the file was kept pend…

DELHI BUILDING &OTHER CONSTRUCTION WORKERS WELFARE BOARD vs. DIRECTOR OF INCOME TAX (EXEMPTION)

The appeal is dismissed

ITA/497/2017HC Delhi17 Jul 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH

…d is accordingly being filed now.” 3. The above explanation offered by the Appellant is insufficient for the Court to be persuaded to condone the delay. The following observations of the Supreme Court in Postmaster General v. Living Media India Limited (2012) 3 SCC 563 are equally applicable to bodies like the Appellant herein: “In our view, it is the right time to inform all the government bodies, their agencies and instrumentalities that unless they have reasonable and acceptable explanation for the delay and there was bonafide effort, there is no need to accept the usual explanation that the file was kept pend…

PR. COMMISSIONER OF INCOME TAX- 9 vs. M/S WORLD WINDOW IMPEX INDIA PVT. LTD.

ITA/519/2017HC Delhi14 Jul 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH

…l has to be processed through official channel/hierarchy and the Appeal has been filed by the Appellant as he is authorized to file Appeal under the Income Tax Act, 1961.” 2. The Supreme Court in Postmaster General v. Living Media India Limited (2012) 3 SCC 563 observed as under: “In our view, it is the right time to inform all the government bodies, their agencies and instrumentalities that unless they have reasonable and acceptable explanation for the delay and there was bonafide effort, there is no need to accept the usual explanation that the file was kept pending for process. The government…

Showing 1–20 of 26 · Page 1 of 2

Postmaster General v. Living Media India Limited (3 SCC 563) — Cited in 26 Judgments | BharatTax