Siva Industries & Holdings Ltd. v. Assistant Commissioner of Income-tax, Company Circle VI(3), Chennai

153 Taxmann.com 354High Court2023#8210 most cited

What is Siva Industries & Holdings Ltd. v. Assistant Commissioner of Income-tax, Company Circle VI(3), Chennai authority for?

Appeals filed beyond the time limit permitted under section 249 of the Income-tax Act, 1961, are not maintainable if there is no sufficient cause for the delay, leading to dismissal under sections 250 read with 251.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2025.

Also referred to as

Siva Industries & Holdings Ltd. v. Assistant Commissioner of Income-tax · section 249 · section 250 · section 251 · delay in filing appeal · condonation of delay · sufficient cause · appeal not maintainable · dismissal of appeal

Sections most often in play

Section 250Section 143(1)Section 249Section 251Section 154Section 139(1)Section 143(3)Section 115JB

Issues it is cited on

section 249section 249(2)section 251delay in filing appealsection 24service of noticecondonation of delayassistant commissionersection 154first appealsection 143(1)prescribed

Judgments citing Siva Industries & Holdings Ltd. v. Assistant Commissioner of Income-tax, Company Circle VI(3), Chennai

Pitamber Wadhwani, Indore vs. DCIT-1(1), Indore

Appeal is allowed for statistical purpose

ITA 513/IND/2025[2017-18]Status: DisposedITAT Indore23 Dec 2025AY 2017-18

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyaniassessment Year:2017-18 Pitamber Wadhwani, Dcit-1(1) 101, Saakaar Kunj, 3 Indore बनाम/ Shanti Nagar, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aacpw6714B Assessee By Shri Sandeep Garg, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 11.12.2025 Date Of Pronouncement 23.12.2025

Section 143(3)Section 154Section 249Section 250Section 253(5)

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Assessment Year:2017-18 Pitamber Wadhwani, DCIT-1(1) 101, Saakaar Kunj, 3 Indore बनाम/ Shanti Nagar, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) PAN: AACPW6714B Assessee by Shri Sandeep Garg, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 11.12.2025 Date of Pronouncement 23.12.2025 आदेश/ O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by order of first-appeal dated 21.10.2024 passed by learned Commissioner of…

Kirtikumar Champaklal Bhimani (Properitor M/S. Shanti Industries), Mumbai vs. ITO Ward 25(1)(1), Mumbai

ITA 4145/MUM/2025[2021-22]Status: DisposedITAT Mumbai31 Oct 2025AY 2021-22

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Vihit ShahFor Respondent: Shri Bhagirath Ramawat
Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K (SMC )” BENCH, MUMBAI SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Mr. Kirtikumar Champaklal Bhimani (Proprietor: M/s. Shanti Industries) 201, Amrut Tower, Tambe Nagar, Mulund (West) Mumbai – 400081. Maharashtra. [PAN:AACPB9181B] …………. Appellant Vs Income Tax Officer, Ward 25(1)(1), Mumbai Tower No.6, Vashi Railway Station Commercial Complex, Navi Mumbai – 400703 Maharashtra. …………. Respondent Appearance For the Appellant/Assessee : Shri Vihit Shah For the Respondent/Department : Shri Bhagirath Ramawat Date Conclusion of hearing : 06.10.20…

Isdec India Private Limited, Milkhiram Market, Sakchi, Jamshedpur vs. Deputy Commissioner of Income Tax, Circle 1(1), Kolkata, Aayakar Bhawan, Chowringhee Square

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

ITA 730/KOL/2025[2023-24]Status: DisposedITAT Kolkata24 Jul 2025AY 2023-24

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(1)Section 234CSection 250

…आयकर अपीलीय अधिकरण कोलकाता 'बी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA श्री जॉजज माथान, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 730/KOL/2025 Assessment Year: 2023-24 ISDEC India Private Limited DCIT, Circle-1(1), Kolkata Vs. (Appellant) (Respondent) PAN: AAACI5232R Appearances: Assessee represented by : None. Department represented by : Kapil Mandal, Addl. CIT (DR). Date of concluding the hearing : 16-June-2025 Date of pronouncing the order : 24-July-2025 ORDER…

Ojas Shashikant Kulkarni, Margao vs. Asst. Director of Income Tax, CPC, Bengaluru

ITA 50/PAN/2025[2020-21]Status: DisposedITAT Panaji20 Jun 2025AY 2020-21

Bench: Hon’Ble Shri Pavankumar Gadale & Shri G. D. Padmahshaliita Nos. 050/Pan/2025 Assessment Year : 2020-21 Ojas Shashikant Kulkarni A-3/A-4, C.D. Neighbourhood, Swami Chinmayanand Marg, Gogoi, Salcete, Margao, Goa Pan : Dkzpk5732F . . . . . . . Appellant V/S Asstt. Director Income Tax, Cpc, Bengaluru. . . . . . . . Respondent Appearances Assessee By : Mr D.E. Robinson [‘Ld. Ar’] Revenue By : Smt Rijjula Uniyal [‘Ld. Dr’] Date Of Conclusive Hearing : 19/06/2025 Date Of Pronouncement : 20/06/2025 Order Per G. D. Padmahshali; Assessee’S Captioned Appeal Impugns Din & Order 1072026383(1) Dt. 09/01/2025 Passed By Addl//Jt. Commissioner Of Income Tax Appeals-2, Jaipur [‘Ld. Cit(A)’] U/S 250 Of The Income-Tax Act, 1961 [‘The Act’] Which In Turn Arisen Out Of Order Of Intimation Dt. 26/11/2021 Passed U/S 143(1) Of The Act By Asstt. Direction Of Income Tax, Cpc, Bengaluru [‘Ld. Ao’] Anent To Assessment Year 2020-21 [‘Ay’].

For Appellant: Mr D.E. Robinson [‘Ld. AR’]For Respondent: Smt Rijjula Uniyal [‘Ld. DR’]
Section 139(1)Section 143(1)Section 246ASection 249Section 250Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, GOA BEFORE HON’BLE SHRI PAVANKUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER ITA Nos. 050/PAN/2025 Assessment Year : 2020-21 Ojas Shashikant Kulkarni A-3/A-4, C.D. Neighbourhood, Swami Chinmayanand Marg, Gogoi, Salcete, Margao, Goa PAN : DKZPK5732F . . . . . . . Appellant V/s Asstt. Director Income Tax, CPC, Bengaluru. . . . . . . . Respondent Appearances Assessee by : Mr D.E. Robinson [‘Ld. AR’] Revenue by : Smt Rijjula Uniyal [‘Ld. DR’] Date of conclusive Hearing : 19/06/2025 Date of Pronouncement : 20/06/2025 ORDER PER G. D.…

Sree Venkateshwara Souharda Credit Co-Operative Limited, Tumkur vs. Income Tax Officer, Ward-2, Tumkur

In the result, the appeal of the assessee is allowed

ITA 2339/BANG/2024[2019-20]Status: DisposedITAT Bangalore25 Apr 2025AY 2019-20

Bench: Shri Waseem Ahmedassessment Year: 2019-20

For Appellant: Shri Aprameya K, AdvocateFor Respondent: Shri Ganesh R Gale, Standing Counsel for Dept
Section 139(1)Section 143(1)Section 154(7)Section 249Section 250Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Year: 2019-20 Sree Venkateshwara Souharda Credit Vs. The Income Tax Officer, Co-operative Limited., Ward – 2, Tumkur. No.1, New Bus Stand Road, Pavagada, Tumkur – 561 202. . PAN – AAIAS 8061 J APPELLANT RESPONDENT Assessee by : Shri Aprameya K, Advocate Revenue by : Shri Ganesh R Gale, Standing Counsel for Dept. (DR) Date of hearing : 27.02.2025 Date of Pronouncement : 25.04.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This is an appeal filed by the assessee against the order passed by…

Pudumjee Paper Products Limited, Pune vs. ACIT Circle 8 Pune, Pune

In the result, appeal of the assessee is allowed

ITA 2079/PUN/2024[2018-19]Status: DisposedITAT Pune03 Jan 2025AY 2018-19

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri Nikhil S. PathakFor Respondent: Shri Arvind Desai
Section 115JSection 143(1)Section 249Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “B” BENCH : PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER I.T.A.No.2079/PUN./2024 Assessment Year 2018-2019 Pudumjee Paper Products The Asst. CIT, Circle-8, Pratyakshakar Bhavan, Limited, Thergaon, PUNE. vs. Akurdi, PIN – 411 033 PUNE – 411 044. Maharashtra. Maharashtra. PAN AAHCP9601Q (Appellant) (Respondent) For Assessee : Shri Nikhil S. Pathak For Revenue : Shri Arvind Desai Date of Hearing : 02.01.2025 Date of Pronouncement : 03.01.2025 ORDER PER RAMA KANTA PANDA, V.P. : This appeal filed by the Assessee is directed a…

Sangamner Vipassana Samiti, Sangamner vs. CIT(E), Pune

Accordingly, the appeal of assessee is allowed for statistical purposes

ITA 1573/PUN/2024[2024-25]Status: DisposedITAT Pune26 Nov 2024AY 2024-25

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Sanket M. JoshiFor Respondent: Shri Ajay Kumar Keshari
Section 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(iii)

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.1572 & 1573/PUN/2024 Sangamner Vipassana Samiti, CIT (Exemption), G 452/40, Sangamner, Pune Ahmednagar – 422605 Vs. PAN : ABCTS1648D अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Sanket M. Joshi Department by : Shri Ajay Kumar Keshari Date of hearing : 23-10-2024 Date of 26-11-2024 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA, JM : Two appeals filed by the assessee are directed against the two s…

Sangamner Vipassana Samiti, Sangamner vs. CIT(E), Pune

Accordingly, the appeal of assessee is allowed for statistical purposes

ITA 1572/PUN/2024[2024-25]Status: DisposedITAT Pune26 Nov 2024AY 2024-25

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Sanket M. JoshiFor Respondent: Shri Ajay Kumar Keshari
Section 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(iii)

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.1572 & 1573/PUN/2024 Sangamner Vipassana Samiti, CIT (Exemption), G 452/40, Sangamner, Pune Ahmednagar – 422605 Vs. PAN : ABCTS1648D अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Sanket M. Joshi Department by : Shri Ajay Kumar Keshari Date of hearing : 23-10-2024 Date of 26-11-2024 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA, JM : Two appeals filed by the assessee are directed against the two s…

Gaurav Raja Pathak, Pune vs. DCIT-Circle1(1), Pune

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

ITA 1505/PUN/2024[2021-22]Status: DisposedITAT Pune07 Nov 2024AY 2021-22

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2021-22

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Ramnath P Murkende
Section 112Section 143(1)Section 143(1)(a)Section 154Section 249Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year : 2021-22 Gaurav Raja Pathak DCIT, Circle 1(1), Pune B-2, 2nd Floor, Minar Apt, Vs. Cts No.124-1, Law College Road, Erandwana, Pune – 411004 PAN: ALEPP5132D (Appellant) (Respondent) Assessee by : Shri Kishor B Phadke Department by : Shri Ramnath P Murkende Date of hearing : 05-11-2024 Date of pronouncement : 07-11-2024 O R D E R PER R.K. PANDA, VP : This appeal filed by the assessee is directed against the order dated 28.05.2024 of the Addl/JCIT(A), Jaipur rel…

Rakesh Rawat, Lucknow vs. ITO-4(1), Lucknow

ITA 384/LKW/2023[2017-18]Status: DisposedITAT Lucknow19 Sept 2024AY 2017-18

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपऩल सं. / Ita No. 383 & 384/Lkw/2023 निर्धारण वषा / Assessment Year : 2017-18 Rakesh Rawat C/O Saurabh Gupta, 50 Narain Das Building, Flat No. 9, Narhi, Lucknow Up-226001 Pan: Bcbpr4851G . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Saurabh Gupta [‘Ld. AR’]For Respondent: Mr Neil Jain [‘Ld. DR’]
Section 144Section 147Section 148Section 250Section 271ASection 69

…rves no relief on the ground of limitation. To drive home this contention the Ld. DR has strongly pressed into service the ratio laid in ‘Basawaraj & Anr Vs Spl Land Acquisition Officer’ [2014, AIR 746 (SC)] and ‘Siva Industries & Holding Ltd. Vs ACIT’ [2024, 153 Taxmann.com 354 (Mad)] ITAT-Lucknow Page 6 of 12 Rakesh Rawat Vs ITO Ward 4(1) ITA No.383 & 384/LKW/2023 8. We have heard rival parties’ submissions on limited issue condonation of delay occurred in instituting the appeal before Ld. first appellate authority and request seeking remand of matters therefore and subject to rule 18 of ITAT Rules, 1983 per…

Rakesh Rawat, Lucknow vs. ITO-4(1), Lucknow

ITA 383/LKW/2023[2017-18]Status: DisposedITAT Lucknow19 Sept 2024AY 2017-18

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपऩल सं. / Ita No. 383 & 384/Lkw/2023 निर्धारण वषा / Assessment Year : 2017-18 Rakesh Rawat C/O Saurabh Gupta, 50 Narain Das Building, Flat No. 9, Narhi, Lucknow Up-226001 Pan: Bcbpr4851G . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Saurabh Gupta [‘Ld. AR’]For Respondent: Mr Neil Jain [‘Ld. DR’]
Section 144Section 147Section 148Section 250Section 271ASection 69

…rves no relief on the ground of limitation. To drive home this contention the Ld. DR has strongly pressed into service the ratio laid in ‘Basawaraj & Anr Vs Spl Land Acquisition Officer’ [2014, AIR 746 (SC)] and ‘Siva Industries & Holding Ltd. Vs ACIT’ [2024, 153 Taxmann.com 354 (Mad)] ITAT-Lucknow Page 6 of 12 Rakesh Rawat Vs ITO Ward 4(1) ITA No.383 & 384/LKW/2023 8. We have heard rival parties’ submissions on limited issue condonation of delay occurred in instituting the appeal before Ld. first appellate authority and request seeking remand of matters therefore and subject to rule 18 of ITAT Rules, 1983 per…

Geeta Chatrath, Chandigarh vs. Deputy Director of Income Tax, CPC, Bengaluru

The appeal of the assessee is allowed for statistical

ITA 154/CHANDI/2024[2023-24]Status: DisposedITAT Chandigarh13 Aug 2024AY 2023-24

Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

For Appellant: Shri T.N. Singla, CAFor Respondent: Shri Ved Parkash Kalia, JCIT
Section 143(1)Section 249Section 250

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘SMC’ CHANDIGARH BEFORE: SHRI A.D.JAIN, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 154/CHD/2024 "नधा"रण वष" / Assessment Year : 2023-24 Geeta Chatrath, The DCIT, बनाम # 174, Sector 21-A, CPC, Bengaluru. VS Chandigarh. "थायी लेखा सं./PAN /TAN No: AHFPC3227P अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri T.N. Singla, CA राज"व क" ओर से/ Revenue by : Shri Ved Parkash Kalia, JCIT तार"ख/Date of Hearing : 08.08.2024 उदघोषणा क" तार"ख/Date of Pronouncement…

Bhujbal Construction Company, Pune vs. ITO Ward 2(2), Pune

The appeal of the assessee stand DISMISSED on above terms

ITA 756/PUN/2024[2013-14]Status: DisposedITAT Pune01 Aug 2024AY 2013-14

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No. 0756/Pun/2024 निर्धारण वषा / Assessment Year : 2013-14 M/S Bhujbal Construction Company Gat No. 12/29, Someshwar Wadi, Pashan, Haveli, Baner Rd., Pune. Pan: Aaffb7317L . . . . . . . अपीलार्थी / Appellant बिधम / V/S Income Tax Officer, Ward-2(2)Pune-1. . . . . . . . प्रत्यर्थी / Respondent

For Appellant: None for the AssesseeFor Respondent: Mr Umesh Phade [‘Ld. DR’]
Section 143(3)Section 249(2)Section 250Section 40

…rves no relief on the ground of limitation. To drive home this contention the Ld. DR has strongly pressed into service the ratio laid in ‘Basawaraj & Anr Vs Spl Land Acquisition Officer’ [2014, AIR 746 (SC)] and ‘Siva Industries & Holding Ltd. Vs ACIT’ [2024, 153 Taxmann.com 354 (Mad)] 6. Without going into grounds of appeal and merits of the case, we have heard Ld. DR on this limited issue of delay condonation and subject to rule 18 of ITAT- Rules, 1963 perused the material placed on records and considered the relevant facts & circumstance concerning the delay, judicial precedents relied upon. 7. We note that…

Siva Industries & Holdings Ltd. v. Assistant Commissioner of Income-tax, Company Circle VI(3), Chennai (153 Taxmann.com 354) — Cited in 13 Judgments | BharatTax