Ramegowda, Major & Ors. v. Special Land Acquisition Officer, Bangalore

2 SCC 142Reported decision1988#8273 most cited

What is Ramegowda, Major & Ors. v. Special Land Acquisition Officer, Bangalore authority for?

The expression 'sufficient cause' for condoning delay in filing appeals is to be liberally construed to advance substantial justice. Condonation of delay is generally required where no gross negligence or deliberate inaction is attributable to the party, especially in cases involving government entities where procedural delays are common.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2013 to 2026.

Also referred to as

Ramegowda · condonation of delay · sufficient cause · liberal construction · substantial justice · delay in appeal · government appeals · procedural delay · limitation

Sections most often in play

Section 119Section 133ASection 142(1)Section 143(3)Section 1961: Section 10(23C)(iiiab)Section 1961: Section 11Section 1961: Section 12AASection 1961: Section 143(3)

Issues it is cited on

delay in filing appealcondonation of delaysection 271(1)(c)reasonable causeappeal before the tribunalprevious yearsection 143(2)section 25section 143(3)section 143prescribedperson

Judgments citing Ramegowda, Major & Ors. v. Special Land Acquisition Officer, Bangalore

Gujarat Knowledge Society, Gandhinagar vs. The ITO, Ward-1(Exemp), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 1990/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad29 Jan 2026AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri S.N. Divatia & Shri Samir Vora AR’sFor Respondent: Shri R P Rastogi, CIT-DR
Section 10Section 250Section 5

…. The expression “sufficient cause” in section 5 of the Limitation Act is to be construed liberally so as to advance substantial justice. The Hon’ble Supreme Court in the case of G. Ramegowda, Major & Ors. v. Special Land Acquisition Officer, Bangalore (1988) 2 SCC 142 has held that in matters where the Government or its instrumentalities are parties, certain latitude is permissible, keeping in view the impersonal and institutional nature of governmental decision-making and the procedural delays inherent therein. The Hon’ble Court observed that if appeals by the Government are lost on account of delay, it is publ…

Hariram Hospital, Alwar vs. PCIT, Alwar

In the result, the appeal of the assessee is allowed

ITA 1535/JPR/2024[2019-20]Status: DisposedITAT Jaipur17 Apr 2025AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकरअपीलसं./ITA No. 1535/JPR/2024 निर्धारणवर्ष / Assessment Year: 2019-20 Hariram Hospital Bye Pass Road Hariram Hospital Bhiwadi, Alwar – 310 019 (Raj) बनाम Vs. The Pr.CIT (Central) Jaipur प्रत्यर्थी / Respondent स्थायीलेखा सं. / जीआईआरसं./PAN/GIR No.: AAFFH 5746 M अपीलार्थी / Appellant निर्धारिती की ओरसे / Assesseeby : Shri Himanshu Goyal, CA राजस्व की ओरसे /Revenue by: Mrs. Alka Gautam, CIT-DR सुनवाई की तारीख / Da

For Appellant: Shri Himanshu Goyal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 143(3)Section 263

…to 318/JP/2020 Sh. Rakesh Garg Vs ITO 12 Acquisition, Anantnag&Anr. VsMst. Katiji and others (1987) 2 SCC 107 and N. Balakrishnan Vs M. Krishnamurthy 1998 (7) SCC 123.  In G. Ramegowda, Major and others v. Special Land Acquisition Officer, Bangalore (1988) (2 SCC 142), Venkatachaliah, J. (as his Lordship then was), speaking for the Court, has opined thus: the expression 'sufficient cause' in Section 5 must receive a liberal construction so as to advance substantial justice and generally delays in preferring appeals are required to be condoned in the interest of justice where no gross negligence or deliberate in…

Shri. Marate Venkateshkumar, Bangalore vs. Income Tax Officer, Ward-1(6), Hubli

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

ITA 819/BANG/2023[2017-18]Status: DisposedITAT Bangalore06 Dec 2023AY 2017-18

Bench: Shri Chandra Poojari & Smt. Madhumita Royassessment Year: 2017-18

For Appellant: Shri B. Venugopal, A.RFor Respondent: Shri Ganesh R. Ghale, Standing Counsel for Department
Section 250Section 69A

…status and the courts are required to be informed with the spirit and philosophy of the provision in the course of interpretation of the expression "sufficient cause". (b) In G. Ramegowda, Major and others v. Special Land Acquisition Officer, Bangalore (1988)(2 SCC 142), Venkatachaliah, J. (as his Lordship then was), speaking for the Court, has opined thus: "The contours of the area of discretion of the courts in the matter of condonation of delays in filing appeals are set out in a number of pronouncements of this Court. See : Ramlal, Motilal and Chhotelal v. Rewa Coalfield Ltd.(1962)(2 SCR 762); Shakuntala Devi…

Deputy Commissioner of Income Tax, Circle 4(1), Raipur vs. Meserss Chhattisgarh Stateelectricity Board, Raipur

ITA 31/RPR/2020[2006-07]Status: DisposedITAT Raipur25 Sept 2023AY 2006-07

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.31/Rpr/2020 "नधा"रण वष" / Assessment Year : 2006-07 The Deputy Commissioner Of Income Tax, Circle-4(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Chhattisgarh State Electricity Board (Through Chhattisgarh State Power Holding Company Limited) Dangania Raipur Pan : Aabcc7876Q ……""यथ" / Respondent

For Appellant: S/shri Praveen Khandelwal & PraveenFor Respondent: Dr. Simran Bhullar, CIT-DR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 80I

…Ors., Appeal (Civil) No. 4494 of 2001, dated 20.07.2001 (SC): (v). CIT Vs. West Bengal Infrastructure Development Finance Corporation . Ltd. (2011) 334 ITR 269 (SC) (vi). G. Ramegowda, Major and others Vs. Special Land Acquisition Officer, Bangalore, (1988) 2 SCC 142: (vii). State of Haryana Vs. Chandra Mani and others (1996) 3 SCC 132: (viii). State of U.P. and others v. Harish Chandra and others, (1996) 9 SCC . 309 (ix). National Insurance Co. Ltd. V. Giga Ram and others, (2002) 10 SCC . . 176. 22 DCIT, Circle-4(1), Raipur Vs. M/s. Chhattisgarh State Electricity Board (x). State of Nagaland v. Lipok Ao and o…

M/S. Raghuveer Metals Industries Ltd., Ajmer vs. ACIT, Central Circle, Alwar

The appeal of the revenue is dismissed and that of the

ITA 297/JPR/2020[2012-13]Status: DisposedITAT Jaipur31 Jul 2023AY 2012-13

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 297/JP/2020 fu/kZkj.k o"kZ@Assessment Year : 2012-13 M/s Raghuveer Metals Industries Ltd., 21, Adarsh Nagar, Ajmer cuke Vs. Assistant Commissioner of Income Tax, Central Circle, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCR 7496 R vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 1039/JP/2016 fu/kZkj.k o"kZ@Assessment Year : 2012-13 Assistant Commissioner of Income Tax, Ce

For Appellant: Sh. Himanshu Goyal (CA) &For Respondent: Sh. A. S. Nehra (CIT)
Section 143Section 250

…r, 2020) • Vijay Vishan Meghani vs. DCIT (Bombay High Court) (2017) 398 ITR 250 • Sonerao Sadashivrao Patil &Anr. v. Godawaribai [MANU/MH/0022/2000: 1999 (2) Manu 273]: • In G. Ramegowda, Major and others v. Special Land Acquisition Officer, Bangalore (1988) (2 SCC 142), Venkatachaliah, J. (as his Lordship then was) • In Sreenivas Charitable Trust it was held by The Madras High Court • Apex Court (Honorable Supreme Court of the country) in the case of Sandhya Rani Sarkar v. Sudha Rani Debi AIR 1978 SC 537 • Bajaj Hindustan Ltd. Vs Jt. CIT [2005] 277 ITR (AT) 4 ITA Nos. 297/JP/2020 & ITA No. 1039/JP/2016 M/s Ra…

ACIT, Alwar vs. Raghuveer Metal Industries Pvt. Ltd., Ajmer

The appeal of the revenue is dismissed and that of the

ITA 1039/JPR/2016[2012-13]Status: DisposedITAT Jaipur31 Jul 2023AY 2012-13

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 297/JP/2020 fu/kZkj.k o"kZ@Assessment Year : 2012-13 M/s Raghuveer Metals Industries Ltd., 21, Adarsh Nagar, Ajmer cuke Vs. Assistant Commissioner of Income Tax, Central Circle, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCR 7496 R vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 1039/JP/2016 fu/kZkj.k o"kZ@Assessment Year : 2012-13 Assistant Commissioner of Income Tax, Ce

For Appellant: Sh. Himanshu Goyal (CA) &For Respondent: Sh. A. S. Nehra (CIT)
Section 143Section 250

…r, 2020) • Vijay Vishan Meghani vs. DCIT (Bombay High Court) (2017) 398 ITR 250 • Sonerao Sadashivrao Patil &Anr. v. Godawaribai [MANU/MH/0022/2000: 1999 (2) Manu 273]: • In G. Ramegowda, Major and others v. Special Land Acquisition Officer, Bangalore (1988) (2 SCC 142), Venkatachaliah, J. (as his Lordship then was) • In Sreenivas Charitable Trust it was held by The Madras High Court • Apex Court (Honorable Supreme Court of the country) in the case of Sandhya Rani Sarkar v. Sudha Rani Debi AIR 1978 SC 537 • Bajaj Hindustan Ltd. Vs Jt. CIT [2005] 277 ITR (AT) 4 ITA Nos. 297/JP/2020 & ITA No. 1039/JP/2016 M/s Ra…

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

…status and the courts are required to be informed with the spirit and philosophy of the provision in the course of interpretation of the expression "sufficient cause". (b) In G. Ramegowda, Major and others v. Special Land Acquisition Officer, Bangalore (1988)(2 SCC 142), Venkatachaliah, J. (as his Lordship then was), speaking for the Court, has opined thus: "The contours of the area of discretion of the courts in the matter of condonation of delays in filing appeals are set out in a number of pronouncements of this Court. See : Ramlal, Motilal and Chhotelal v. Rewa Coalfield Ltd.(1962)(2 SCR 762); Shakuntala Devi…

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

…status and the courts are required to be informed with the spirit and philosophy of the provision in the course of interpretation of the expression "sufficient cause". (b) In G. Ramegowda, Major and others v. Special Land Acquisition Officer, Bangalore (1988)(2 SCC 142), Venkatachaliah, J. (as his Lordship then was), speaking for the Court, has opined thus: "The contours of the area of discretion of the courts in the matter of condonation of delays in filing appeals are set out in a number of pronouncements of this Court. See : Ramlal, Motilal and Chhotelal v. Rewa Coalfield Ltd.(1962)(2 SCR 762); Shakuntala Devi…

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…

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

…FIT FOR PUBLICATION (HSS) (ANM) JM AM IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘A’: NEW DELHI) BEFORE SHRI H.S. SIDHU JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No:- 7042/Del/2014 (Assessment Year: 2009-10) Boutique Hotels India (P) Ltd., ACIT, 3rd Floor, UCO Bank Building Vs. Circle-3(1), Parliament Street, New Delhi. New Delhi-110001. PAN No: AAACH2439K APPELLANT RESPONDENT Assessee by : Shri Neel Kanth Khandelwal, Adv. Revenue by : Shri Sanjog Kapoor, Sr. DR ORDER Per Anadee Nath Misshra, AM (A) This appeal by Assessee is filed against the order of Learned Commissi…

D.C.I.T Cir - 2, Kolkata vs. M/S Amri Hospital Ltd, Kolkata

In the result, Revenue’s appeal is partly allowed for statistical purpose and that of assessee’s CO is allowed for statistical purpose

ITA 807/KOL/2013[2009-10]Status: DisposedITAT Kolkata22 Mar 2017AY 2009-10

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115JSection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri Aby.T Varkey, Judicial Member and Shri Waseem Ahmed, Accountant Member ITA No.807/Kol/2013 & C.O. No.01/Kol/2013 (a/o ITA No.807/Kol/2013) Assessment Year :2009-10 DCIT, Circle-2, Aayakar V/s. M/s Amri Hospital Ltd., Bhawan, P-7, Chowringhee 4 & 5, CIT Scheme LXXII, Square, Kolkata-700 069 Gariaha Road, Kolkata- 700 029 Amri Hospitals Ltd., 4 & 5, CIT Scheme LXXII, V/s. DCIT, Circle-2, Gariaha Road, Aayakar Bhawan, P-7, Kolkata-700 029 Chowringhee Square, [PAN No. AAECS 6786 N] Kolkata-69 अपीलाथ" /Appellant .. ""यथ"/Respondent Shri D.…

The commissioner of Income Tax IV vs. M/s Lanco Kondapalli Power (P) Ltd

ITTA/121/2013HC Telangana26 Jul 2013