Prashant Projects Ltd. v. DCIT

37 Taxmann.com 137Reported decision2013#2174 most cited

What is Prashant Projects Ltd. v. DCIT authority for?

The ITAT held that while a liberal approach may be adopted for condoning delay in filing appeals, this does not permit filing appeals disregarding statutory time limits. Gross negligence, deliberate inaction, or lack of bona fide on the part of the assessee can be grounds for dismissing an appeal filed after the prescribed period.

53

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2026.

Also referred to as

Prashant Projects Ltd. v. DCIT · section 249(3) · condonation of delay · liberal approach · gross negligence · deliberate inaction · reasonable cause · statutory time limits · belated appeals · Commissioner (Appeals)

Sections most often in play

Section 142(1)Section 249(3)Section 143(3)Section 147Section 148Section 139(1)Section 143(1)Section 143(2)

Issues it is cited on

section 249(3)section 249section 249(2)section 156delay in filing appealsection 24section 253penalty under section 271(1)(c)commissioner (appeals)service of noticesection 274condonation of delay

Judgments citing Prashant Projects Ltd. v. DCIT

Tamilnadu Grama Bank, Shoolagiri, Salem vs. 0DCIT, CPC, TDS, Gaziabad

The appeals stand dismissed

ITA 1014/CHNY/2023[2014-15AAHAT7854K]Status: DisposedITAT Chennai17 Oct 2023
Section 200ASection 234E

…आयकर अपीलीय अिधकरण “बी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा ! एवं माननीय "ी मनोज कुमार अ&वाल ,लेखा सद) के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1.आयकरअपील सं./ ITA No.1009/Chny/2023 (िनधा*रण वष* / Assessment Year: 2013-14-26Q-Q2) & 2.आयकरअपील सं./ ITA No.1010/Chny/2023 (िनधा*रण वष* / Assessment Year: 2013-14-24Q-Q2) & 3.आयकरअपील सं./ ITA No.1011/Chny/2023 (िनधा*रण वष* / Assessment Year: 2013-14-24Q-Q3) & 4.आयकरअपील सं./ ITA No.1012/Chny/2023 (िनधा*रण वष* / Assessment Year: 2013-14-26Q-Q3) & 5.आयकरअपील सं.…

Tamilnadu Grama Bank Shoolagiri, Salem vs. DCIT, CPC, TDS, Gaziabad

The appeals stand dismissed

ITA 1013/CHNY/2023[2014-15]Status: DisposedITAT Chennai17 Oct 2023AY 2014-15
Section 200ASection 234E

…आयकर अपीलीय अिधकरण “बी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा ! एवं माननीय "ी मनोज कुमार अ&वाल ,लेखा सद) के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1.आयकरअपील सं./ ITA No.1009/Chny/2023 (िनधा*रण वष* / Assessment Year: 2013-14-26Q-Q2) & 2.आयकरअपील सं./ ITA No.1010/Chny/2023 (िनधा*रण वष* / Assessment Year: 2013-14-24Q-Q2) & 3.आयकरअपील सं./ ITA No.1011/Chny/2023 (िनधा*रण वष* / Assessment Year: 2013-14-24Q-Q3) & 4.आयकरअपील सं./ ITA No.1012/Chny/2023 (िनधा*रण वष* / Assessment Year: 2013-14-26Q-Q3) & 5.आयकरअपील सं.…

Tamilnadu Grama Bank, Shoolagiri, Salem vs. DCIT, CPC, TDS, Gaziabad

The appeals stand dismissed

ITA 1012/CHNY/2023[2013-14]Status: DisposedITAT Chennai17 Oct 2023AY 2013-14
Section 200ASection 234E

…आयकर अपीलीय अिधकरण “बी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा ! एवं माननीय "ी मनोज कुमार अ&वाल ,लेखा सद) के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1.आयकरअपील सं./ ITA No.1009/Chny/2023 (िनधा*रण वष* / Assessment Year: 2013-14-26Q-Q2) & 2.आयकरअपील सं./ ITA No.1010/Chny/2023 (िनधा*रण वष* / Assessment Year: 2013-14-24Q-Q2) & 3.आयकरअपील सं./ ITA No.1011/Chny/2023 (िनधा*रण वष* / Assessment Year: 2013-14-24Q-Q3) & 4.आयकरअपील सं./ ITA No.1012/Chny/2023 (िनधा*रण वष* / Assessment Year: 2013-14-26Q-Q3) & 5.आयकरअपील सं.…

Tamilnadu Grama Bank, Shoolagiri, Salem vs. DCIT, CPC, TDS, Gaziabad

The appeals stand dismissed

ITA 1011/CHNY/2023[2013-14]Status: DisposedITAT Chennai17 Oct 2023AY 2013-14
Section 200ASection 234E

…आयकर अपीलीय अिधकरण “बी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा ! एवं माननीय "ी मनोज कुमार अ&वाल ,लेखा सद) के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1.आयकरअपील सं./ ITA No.1009/Chny/2023 (िनधा*रण वष* / Assessment Year: 2013-14-26Q-Q2) & 2.आयकरअपील सं./ ITA No.1010/Chny/2023 (िनधा*रण वष* / Assessment Year: 2013-14-24Q-Q2) & 3.आयकरअपील सं./ ITA No.1011/Chny/2023 (िनधा*रण वष* / Assessment Year: 2013-14-24Q-Q3) & 4.आयकरअपील सं./ ITA No.1012/Chny/2023 (िनधा*रण वष* / Assessment Year: 2013-14-26Q-Q3) & 5.आयकरअपील सं.…

Tamilnadu Grama Bank Shoolagiri, Salem vs. DCIT, CPC, TDS, Gaziabad

The appeals stand dismissed

ITA 1010/CHNY/2023[2013-14]Status: DisposedITAT Chennai17 Oct 2023AY 2013-14
Section 200ASection 234E

…आयकर अपीलीय अिधकरण “बी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा ! एवं माननीय "ी मनोज कुमार अ&वाल ,लेखा सद) के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1.आयकरअपील सं./ ITA No.1009/Chny/2023 (िनधा*रण वष* / Assessment Year: 2013-14-26Q-Q2) & 2.आयकरअपील सं./ ITA No.1010/Chny/2023 (िनधा*रण वष* / Assessment Year: 2013-14-24Q-Q2) & 3.आयकरअपील सं./ ITA No.1011/Chny/2023 (िनधा*रण वष* / Assessment Year: 2013-14-24Q-Q3) & 4.आयकरअपील सं./ ITA No.1012/Chny/2023 (िनधा*रण वष* / Assessment Year: 2013-14-26Q-Q3) & 5.आयकरअपील सं.…

Tamil Nadu Grama Bank Shoolagiri, Salem vs. DCIT, CPC TDS, Gaziabad

The appeals stand dismissed

ITA 1009/CHNY/2023[2013-14]Status: DisposedITAT Chennai17 Oct 2023AY 2013-14
Section 200ASection 234E

…आयकर अपीलीय अिधकरण “बी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा ! एवं माननीय "ी मनोज कुमार अ&वाल ,लेखा सद) के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1.आयकरअपील सं./ ITA No.1009/Chny/2023 (िनधा*रण वष* / Assessment Year: 2013-14-26Q-Q2) & 2.आयकरअपील सं./ ITA No.1010/Chny/2023 (िनधा*रण वष* / Assessment Year: 2013-14-24Q-Q2) & 3.आयकरअपील सं./ ITA No.1011/Chny/2023 (िनधा*रण वष* / Assessment Year: 2013-14-24Q-Q3) & 4.आयकरअपील सं./ ITA No.1012/Chny/2023 (िनधा*रण वष* / Assessment Year: 2013-14-26Q-Q3) & 5.आयकरअपील सं.…

Rajni Vinod Malhotra, Mumbai vs. DCIT, International Taxation, Jaipur

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 324/JPR/2021[2012-13]Status: DisposedITAT Jaipur31 Mar 2022AY 2012-13
For Appellant: Shri Rohan Sogani (C.A.)For Respondent: Shri A.S. Nehra (Addl. CIT) a
Section 139(1)Section 143(3)Section 234ASection 234BSection 234CSection 234DSection 271(1)(c)Section 271FSection 54Section 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR MkWa- ,l-lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@IT(IT)A. No. 324/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2012-13 cuke Rajni Vinod Malhotra Commissioner of Income 1020 Agarshan Nagar, Ganganagar, Vs. Tax Appeals, Shri Ganganagar-335001. CIT(A), Delhi-42. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BHBPM 0405 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri…

Income Tax Officer, Ward-2 (3), Jabalpur vs. Shri Vinod Kumar Chate, Jabalpur

ITA 134/JAB/2018[2012-13]Status: DisposedITAT Jabalpur30 Mar 2022AY 2012-13
Section 1Section 139Section 143(3)Section 147Section 148(1)

…ITA No. 134 & CO 4/Jab/2018, ITA 60/Jab/2017 Vinod Kumar Chate (Asst. Yr. 2012-13) IN THE INCOME TAX APPELLATE TRIBUNAL, JABALPUR BENCH, JABALPUR (Through Virtual Hearing) BEFORE SH. SANJAY ARORA, HON’BLE ACCOUNTANT MEMBER & SH. MANOMOHAN DAS, HON’BLE JUDICIAL MEMBER Assessment Year:2012-2013 Income Tax Officer, Ward-2(3), Vinod Kumar Chate, vs. Dhamman Singh Ka Bada, Jabalpur. Gorakhpur, Jabalpur. [PAN: ARRPC 6363Q] (Appellant) (Respondent) CO No.4/JAB/2018 (arising out of ITA No.134/JAB/2018) Assessment Year : 2012-2013 Vinod Kumar Chate, Income Tax Officer, Ward-2(3) Dhamman Singh Ka Bada, vs. Jabalpur. Gora…

Shri Vinod Kumar Chate, Jabalpur vs. Commissioner of Income Tax-2, Jabalpur

ITA 60/JAB/2017[2012-13]Status: DisposedITAT Jabalpur30 Mar 2022AY 2012-13
Section 1Section 139Section 143(3)Section 147Section 148(1)

…ITA No. 134 & CO 4/Jab/2018, ITA 60/Jab/2017 Vinod Kumar Chate (Asst. Yr. 2012-13) IN THE INCOME TAX APPELLATE TRIBUNAL, JABALPUR BENCH, JABALPUR (Through Virtual Hearing) BEFORE SH. SANJAY ARORA, HON’BLE ACCOUNTANT MEMBER & SH. MANOMOHAN DAS, HON’BLE JUDICIAL MEMBER Assessment Year:2012-2013 Income Tax Officer, Ward-2(3), Vinod Kumar Chate, vs. Dhamman Singh Ka Bada, Jabalpur. Gorakhpur, Jabalpur. [PAN: ARRPC 6363Q] (Appellant) (Respondent) CO No.4/JAB/2018 (arising out of ITA No.134/JAB/2018) Assessment Year : 2012-2013 Vinod Kumar Chate, Income Tax Officer, Ward-2(3) Dhamman Singh Ka Bada, vs. Jabalpur. Gora…

Balaji Electrical Insulators Pvt. Ltd (Since Merge With Golf Ceramics Ltd.), Ahmedabad vs. DCIT, Circle-1(1)(2), Ahmedabad

Appeal is partly allowed

ITA 1539/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad10 Sept 2020AY 2014-15

Bench: Shri Amarjit Singh& Ms. Madhumita Roy

For Appellant: Shri Sakar Sharma, ARFor Respondent: Shri Lalit P Jain, Sr. DR
Section 36(1)(iii)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER& Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No. 1538/Ahd/2018 (Assessment Year: 2013-14) Balji Electrical Insulators P. Ltd. Vs. DCIT (Since merged with Golf Ceramics Circle-1(1)(1), Ltd), Block-G, 42/494, Shivam Ahmedabad Apartment, Nr. Vyas Wadi, Nava Wadaj, Ahmedabad-380013 [PAN No. AACCB9879R] (Appellant) .. (Respondent) I.T.A. No. 1539/Ahd/2018 (Assessment Year: 2014-15) Balji Electrical Insulators P Ltd. Vs. Income-Tax Officer, (Since merged with Golf Ceramics Ward-1(1)(2), Ltd), Block-G, 42/494, Shiva…

Balaji Electrical Insulators Pvt. Ltd (Since Merge With Golf Ceramics Ltd.), Ahmedabad vs. DCIT, Circle-1(1)(1), Ahmedabad

Appeal is partly allowed

ITA 1538/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad10 Sept 2020AY 2013-14

Bench: Shri Amarjit Singh& Ms. Madhumita Roy

For Appellant: Shri Sakar Sharma, ARFor Respondent: Shri Lalit P Jain, Sr. DR
Section 36(1)(iii)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER& Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No. 1538/Ahd/2018 (Assessment Year: 2013-14) Balji Electrical Insulators P. Ltd. Vs. DCIT (Since merged with Golf Ceramics Circle-1(1)(1), Ltd), Block-G, 42/494, Shivam Ahmedabad Apartment, Nr. Vyas Wadi, Nava Wadaj, Ahmedabad-380013 [PAN No. AACCB9879R] (Appellant) .. (Respondent) I.T.A. No. 1539/Ahd/2018 (Assessment Year: 2014-15) Balji Electrical Insulators P Ltd. Vs. Income-Tax Officer, (Since merged with Golf Ceramics Ward-1(1)(2), Ltd), Block-G, 42/494, Shiva…

Reliance Industries Ltd, Mumbai vs. Deputy Commissioner of Income Tax Large Taxpayer Unit, Mumbai

ITA 5073/MUM/2017[2005-06]Status: DisposedITAT Mumbai02 May 2018AY 2005-06

Bench: Shri B.R.Baskaran & Shri Sandeep Gosainreliance Industries Ltd. Maker Chambers, Iv, 3Rd Floor, 222,Nariman Point, ……………. Appellant Mumbai-400021 Pan-Aaacr5055K V/S

For Appellant: Shri Arvind SondeFor Respondent: Shri Jacinta Zimik Vashai-CIT-DR
Section 11Section 115JSection 143(3)Section 234BSection 249(2)Section 249(3)Section 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI B.R.Baskaran, ACCOUNTANT MEMBER AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER Reliance Industries Ltd. Maker Chambers, IV, 3rd Floor, 222,Nariman Point, ……………. Appellant Mumbai-400021 PAN-AAACR5055K v/s DCIT, Large Taxpayer Unit, 29th Floor, Centre No.1, ……………. Respondent World Trade Centre, Cuffe Parade, Mumbai-400005 Assessee by : Shri Arvind Sonde Revenue by : Shri Jacinta Zimik Vashai-CIT-DR Date of Hearing-05.04.2018 Date of Order-02.05.2018 O R D E R PER: SANDEEP GOSAIN, JUDICIAL MEMBER. The present appeal has been filed by the assessee agains…

Manjudevi R. Somani, Ahmedabad vs. The Incxome Tax Officer, Ward-11(4), Now Ward-5(3)(4), Ahmedabad

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

ITA 386/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad10 Nov 2017AY 2010-11

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed

For Appellant: Shri Gaurav Nehta, A.RFor Respondent: Shri N. J. Vyas, Sr. D.R
Section 143(3)Section 249

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘,l ,l ,l-,e ,l ,e ,e-lh ,e lhlh lh’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ SMC ” BENCH, AHMEDABAD LoZJh LoZJh egkohj LoZJh LoZJh egkohj egkohj izlkn] U; egkohj izlkn] U; izlkn] U;kfkfkfkf;d lnL; , izlkn] U; ;d lnL; , ;d lnL; ,oaoaoaoa olhe ;d lnL; , olhe olhe vgen] ys[kk olhe vgen] ys[kk vgen] ys[kk lnL; ds le{kA vgen] ys[kk lnL; ds le{kA lnL; ds le{kA lnL; ds le{kA BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.386/Ahd/2016 ("नधा"रण वष" / Assessment Year : 2010-11) Manjudevi R. Somani, The ITO, बनाम/…