State of I.B v. Administrator, Howrah Municipality

1 SCC 366Reported decision1972#7604 most cited

What is State of I.B v. Administrator, Howrah Municipality authority for?

The expression 'sufficient cause' for condoning delay in filing appeals should be liberally construed to advance substantial justice. The length of the delay is less important than the acceptability of the explanation provided.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2015 to 2025.

Also referred to as

State of I.B v. Administrator · Howrah Municipality · sufficient cause · limitation act · condonation of delay · liberal construction · substantial justice · delay in filing appeal · 1972 SCC 1 366

Sections most often in play

Section 143(3)Section 144BSection 194HSection 249(3)Section 250Section 251

Issues it is cited on

section 119scrutiny assessmentsection 139(1)section 11section 143(2)prescribedsection 250section 143(3)total incomecompanydocumentinterest

Judgments citing State of I.B v. Administrator, Howrah Municipality

Shree Shantanu Vidhyapeeth Society, Indore, M.P vs. The Income Tax Officer, NFAC, Delhi

Appeal is allowed for statistical purpose

ITA 640/IND/2024[2018-19]Status: DisposedITAT Indore24 Sept 2025AY 2018-19

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi**

Section 10Section 11Section 12ASection 12A(2)Section 139Section 142(1)Section 143(3)

…urther submitted by the learned counsel for the respondent that the interpretation of the words 'sufficient cause' should be such that it is construed liberally. By referring to the decision in State of West Bengal v Administrator, Howrah Municipality, (1972) 1 SCC 366, the respondent contended that a liberal interpretation should specially be taken in the present case as the State has not been negligent in pursuing the remedies available to it under law. Moreoever, the submission was that COVID-19 not being an extraneous circumstance, the State should not be punished for the delay in filing the Second Appeal.* -…

Lalita Devi Sharma, Jaipur vs. ITO, Ward-7(1), Jaipur

In the result, the appeal of the assessee is allowed

ITA 1410/JPR/2024[2020-21]Status: DisposedITAT Jaipur28 Apr 2025AY 2020-21

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA No. 1410/JP/2024 निर्धारण वर्ष / Assessment Year : 2020-21 Lalita Devi Sharma Murlidhar Sharma Dhani Vs. Harsaura, Baskhoh, Jaipur Baskho, Jaipur अपीलार्थी / Appellant बनाम स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: HCPPS 0547 Q प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Sh. Rajendra Sisodia, CA राजस्व की ओर से / Revenue by : Mrs. Swapnil Parihar, JCIT-DR सुनवाई की तारीख / Date of Hear

For Appellant: Sh. Rajendra Sisodia, CAFor Respondent: Mrs. Swapnil Parihar, JCIT-DR
Section 142(1)Section 143(2)Section 143(3)

…ause" under Section 5 of the Limitation Act should receive a liberal construction so as to advance substantial justice. Reiterating the principles of law laid down in Shakuntala Devi Jain (supra) and State of W.B. vs. Administrator, Howrah Municipality (1972) 1 SCC 366, their Lordships observed as under: “9. It is axiomatic that condonation of delay is a matter of discretion of the court. Section 5 of the Limitation Act does not say that such discretion can be exercised only if the delay is within a certain limit. Length of delay is no matter, acceptability of the explanation is the only criterion. Sometimes dela…

Indaco Jeans Private Limited, Goregoan East vs. Ward 6(3)(2), Aayakrbhavan

In the result, the appeal of the assessee vide

ITA 80/MUM/2024[2015-16]Status: DisposedITAT Mumbai05 Jul 2024AY 2015-16

Bench: Shri Amarjit Singh & Shri Rahul Chaudhary

For Appellant: Ashwin ChhagFor Respondent: H.M. Bhatt
Section 143(2)Section 143(3)Section 154Section 2(24)(x)Section 250Section 36(1)(va)Section 43B

…9 & 80/Mum/2024 Indaco Jeans Pvt. Ltd. Vs. ITO-6(3)(2) down by this Court, that the expression ’sufficient cause’ should receive liberal construction, in catena of decisions (see State of West Bengal v. The Administrator, Howrah Municipality & Others, [1972] 1 SCC 366 and Smt. Sandhya Rani Sarkar v. Smt Sudha Rani Debt & Others, [1978] 2 SCC 116). The High Court in exercising its jurisdiction under Section 115 C.P.C. failed to correct the jurisdictional error of the Appellate Court. For the aforementioned reasons, we set aside the impugned order of the High Court as well as also of the Additional District Judge,…

Indaco Jeans Private Limited, Goregaon East vs. I.T.O 6(3)(2), Aayakar Bhavan

In the result, the appeal of the assessee vide

ITA 79/MUM/2024[2015-16]Status: DisposedITAT Mumbai05 Jul 2024AY 2015-16

Bench: Shri Amarjit Singh & Shri Rahul Chaudhary

For Appellant: Ashwin ChhagFor Respondent: H.M. Bhatt
Section 143(2)Section 143(3)Section 154Section 2(24)(x)Section 250Section 36(1)(va)Section 43B

…9 & 80/Mum/2024 Indaco Jeans Pvt. Ltd. Vs. ITO-6(3)(2) down by this Court, that the expression ’sufficient cause’ should receive liberal construction, in catena of decisions (see State of West Bengal v. The Administrator, Howrah Municipality & Others, [1972] 1 SCC 366 and Smt. Sandhya Rani Sarkar v. Smt Sudha Rani Debt & Others, [1978] 2 SCC 116). The High Court in exercising its jurisdiction under Section 115 C.P.C. failed to correct the jurisdictional error of the Appellate Court. For the aforementioned reasons, we set aside the impugned order of the High Court as well as also of the Additional District Judge,…

Vinayak Care Solutation (P) Ltd., Mumbai vs. The Oto Ward 3(2), Bhopal

In the result appeal of the assessee is allowed for

ITA 137/IND/2019[2011-12]Status: DisposedITAT Indore20 Feb 2020AY 2011-12

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2011-12 Vinayak Care Solutions Pvt. Ito-3(2) Ltd. Bhopal बनाम/ 115, Atlanta Estate Vs. Goregaon, Mulund Link Road, Goregaon (E), Mumbai (Appellant) (Revenue ) P.A. No.Aabcv8500G Appellant By S/Shri Sumit Nema & P.D. Nagar Ars Revenue By Shri K.G. Goyal, Dr Date Of Hearing: 10.02.2020 Date Of Pronouncement: 20.02.2020 आदेश / O R D E R Per Kul Bharat, J.M: This Appeal By The Assessee Is Directed Against Order Of The Cit(A)-2, Bhopal Dated 08.02.2016 For The Assessment

Section 5

…[ITA No.137/Ind/2019] [Vinayak Care Solutions Pvt. Ltd. ] आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year: 2011-12 Vinayak Care Solutions Pvt. ITO-3(2) Ltd. Bhopal बनाम/ 115, Atlanta Estate Vs. Goregaon, Mulund Link Road, Goregaon (E), Mumbai (Appellant) (Revenue ) P.A. No.AABCV8500G Appellant by S/Shri Sumit Nema & P.D. Nagar ARs Revenue by Shri K.G. Goyal, DR Date of Hearing: 10.02.2020 Date of Pronouncement: 20.02.2020 आदेश / O R D E R PER KUL BHARAT, J.M: This…

Arvind Metals & Minerals Private Limited, Kolkata vs. DCIT, Circle - 4(1), Kolkata

Appeal is allowed for statistical purposes

ITA 1785/KOL/2018[2013-14]Status: DisposedITAT Kolkata31 Jan 2020AY 2013-14

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2013-14

Section 124Section 143(3)

…cause” under Section 5 of the Limitation Act should receive a liberal construction so as to advance substantial justice vide Shakuntala Devi Jam v. Kuntal Kumari (A/R 1969 SC 575 (1969) 1 SCR 1006) and State of WB v. Administrator, Howrah Municipality (1972) 1 SCC 366: A/R 1972 SC 749) 13. It must be remembered that in every case of delay, three can be some lapse on the part of the litigant concerned. That alone is not enough to turn down his plea and to shut the door against him. If the explanting does not smack of mala fides or it is not put forth as art of a dilator strategy the court must show utmost conside…

Shri K Mehfuz Ali Khan, Bellary vs. Deputy Commissioner of Income Tax Central Circle-1(3), Bangalore

In the result, appeals of the assessee are allowed for statistical purposes

ITA 923/BANG/2017[2011-12]Status: DisposedITAT Bangalore16 Oct 2018AY 2011-12

Bench: Shri Sunil Kumar Yadav & Shri A. K. Garodia

For Appellant: Shri. Lakshmi Narayanan, AdvocateFor Respondent: Shri. K. V. Arvind, Sr. Standing Counsel for Department
Section 147Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER Appeal No. and APPELLANT RESPONDENT Assessment Year Shri. Madhu Kumar Varma, The Deputy 2010-11 S/o. V. Subba Raju, Near Peddaraju Commissioner of Camp, Yanignur Hobli Income-tax, Ramachandrapuram Camp Kempli, Central Circle 1(3), Hospet Taluk Bellary Dist. Bengaluru. PAN : AGEPV 3217 E Shri. K. Mehfuz Ali Khan, -do- 2009-10 2nd Floor, Door No. 231, Ward No. 22, 6th Cross, M. V. Nagar, Kappagal Road, Bellary – 583104. PAN : ANNPM 3470 G -do- -do- 2009-10 -do- -do- 20…

Shri K Mehfuz Ali Khan, Bellary vs. Deputy Commissioner of Income Tax Central Circle-1(3), Bangalore

In the result, appeals of the assessee are allowed for statistical purposes

ITA 922/BANG/2017[2011-12]Status: DisposedITAT Bangalore16 Oct 2018AY 2011-12

Bench: Shri Sunil Kumar Yadav & Shri A. K. Garodia

For Appellant: Shri. Lakshmi Narayanan, AdvocateFor Respondent: Shri. K. V. Arvind, Sr. Standing Counsel for Department
Section 147Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER Appeal No. and APPELLANT RESPONDENT Assessment Year Shri. Madhu Kumar Varma, The Deputy 2010-11 S/o. V. Subba Raju, Near Peddaraju Commissioner of Camp, Yanignur Hobli Income-tax, Ramachandrapuram Camp Kempli, Central Circle 1(3), Hospet Taluk Bellary Dist. Bengaluru. PAN : AGEPV 3217 E Shri. K. Mehfuz Ali Khan, -do- 2009-10 2nd Floor, Door No. 231, Ward No. 22, 6th Cross, M. V. Nagar, Kappagal Road, Bellary – 583104. PAN : ANNPM 3470 G -do- -do- 2009-10 -do- -do- 20…

Shri K.Mehfuz Ali Khan, Bellary vs. Deputy Commissioner of Income Tax Central Circle-1(3), Bangalore

In the result, appeals of the assessee are allowed for statistical purposes

ITA 921/BANG/2017[2010-11]Status: DisposedITAT Bangalore16 Oct 2018AY 2010-11

Bench: Shri Sunil Kumar Yadav & Shri A. K. Garodia

For Appellant: Shri. Lakshmi Narayanan, AdvocateFor Respondent: Shri. K. V. Arvind, Sr. Standing Counsel for Department
Section 147Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER Appeal No. and APPELLANT RESPONDENT Assessment Year Shri. Madhu Kumar Varma, The Deputy 2010-11 S/o. V. Subba Raju, Near Peddaraju Commissioner of Camp, Yanignur Hobli Income-tax, Ramachandrapuram Camp Kempli, Central Circle 1(3), Hospet Taluk Bellary Dist. Bengaluru. PAN : AGEPV 3217 E Shri. K. Mehfuz Ali Khan, -do- 2009-10 2nd Floor, Door No. 231, Ward No. 22, 6th Cross, M. V. Nagar, Kappagal Road, Bellary – 583104. PAN : ANNPM 3470 G -do- -do- 2009-10 -do- -do- 20…

Shri K Mehfuz Ali Khan, Bellary vs. Deputy Commissioner of Income Tax Central Circle-1(3), Bangalore

In the result, appeals of the assessee are allowed for statistical purposes

ITA 920/BANG/2017[2009-10]Status: DisposedITAT Bangalore16 Oct 2018AY 2009-10

Bench: Shri Sunil Kumar Yadav & Shri A. K. Garodia

For Appellant: Shri. Lakshmi Narayanan, AdvocateFor Respondent: Shri. K. V. Arvind, Sr. Standing Counsel for Department
Section 147Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER Appeal No. and APPELLANT RESPONDENT Assessment Year Shri. Madhu Kumar Varma, The Deputy 2010-11 S/o. V. Subba Raju, Near Peddaraju Commissioner of Camp, Yanignur Hobli Income-tax, Ramachandrapuram Camp Kempli, Central Circle 1(3), Hospet Taluk Bellary Dist. Bengaluru. PAN : AGEPV 3217 E Shri. K. Mehfuz Ali Khan, -do- 2009-10 2nd Floor, Door No. 231, Ward No. 22, 6th Cross, M. V. Nagar, Kappagal Road, Bellary – 583104. PAN : ANNPM 3470 G -do- -do- 2009-10 -do- -do- 20…

Shri K.Mehfuz Ali Khan, Bellary vs. Deputy Commissioner of Income Tax Central Circle-1(3), Bangalore

In the result, appeals of the assessee are allowed for statistical purposes

ITA 919/BANG/2017[2009-10]Status: DisposedITAT Bangalore16 Oct 2018AY 2009-10

Bench: Shri Sunil Kumar Yadav & Shri A. K. Garodia

For Appellant: Shri. Lakshmi Narayanan, AdvocateFor Respondent: Shri. K. V. Arvind, Sr. Standing Counsel for Department
Section 147Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER Appeal No. and APPELLANT RESPONDENT Assessment Year Shri. Madhu Kumar Varma, The Deputy 2010-11 S/o. V. Subba Raju, Near Peddaraju Commissioner of Camp, Yanignur Hobli Income-tax, Ramachandrapuram Camp Kempli, Central Circle 1(3), Hospet Taluk Bellary Dist. Bengaluru. PAN : AGEPV 3217 E Shri. K. Mehfuz Ali Khan, -do- 2009-10 2nd Floor, Door No. 231, Ward No. 22, 6th Cross, M. V. Nagar, Kappagal Road, Bellary – 583104. PAN : ANNPM 3470 G -do- -do- 2009-10 -do- -do- 20…

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)

…This is a fit case where the delay should have been condoned considering the peculiar facts & circumstances. In this connection we also rely in the judgment of Hon’ble Apex Court in the case of State of West Bengal v. Administrator, Howrah Municipality [1972] 1 SCC 366, it was held by the Supreme Court that if a party had acted in a particular manner on a wrong advice given by his legal advisor, he cannot be held guilty of negligence so as to disentitle the party to plead sufficient cause. In N. Balakrishnan v. M. Krishnamurthy [1998] 7 SCC 123, it was held by the Supreme Court that the rules of limitation are IT…

Cosmos Garden Resorts Pvt. Ltd., Jaipur vs. DCIT, Jaipur

In the result, appeals of the assesses are allowed

ITA 1067/JPR/2016[2012-13]Status: DisposedITAT Jaipur28 Feb 2017AY 2012-13
For Appellant: Shri P.C. Parwal (C.A)For Respondent: Shri D.S. Kothari (CIT)
Section 143(3)Section 271(1)(c)

…reasons, the delay of seven days in filing the appeal is condoned and the appeal is restored to the file of the civil Judge and the Civil Judge is directed to decide the appeal on the merits.—State of West Bengal vs. Administrator, Howrah Municipality (1972) 1 SCC 366 and Smt. Sandhya Rani Sarkar vs. Smt. Sudha Rani Debi (1978) 2 SCC 116 applied. M/s. Cosmos Garden Resorts P. Ltd. & M/s. Manu Yantralaya Pvt. Ltd. CIT vs. West Bengal Infrastructure Development Finance Corporation Ltd(SC) (2011) 334 ITR 0269 When huge stakes are involved, the High Court should not dispose of the appeals filed by the Department m…

Pr. Commissioner of Income Tax (Central-1) vs. Late Shri Sudhir Sareen

ITA/284/2015HC Delhi06 Jul 2015

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 375

…e and those who are separated from their wives. (v) Therefore, Section 376 of the IPC concerns offences involving persons who fall in a separate and distinct class that cannot be tampered with by the court. [See Sant Lal Bharti v. State of Punjab, (1988) 1 SCC 3668 and H.P. Gupta & Anr. v. Union of India & Ors., (2002) 10 SCC 658.] (vi) Thus, the issue concerning punishment that should be imposed on husbands who are not separated from their wives and are held guilty of the offence(s) described under Section 375 of the IPC needs legislative 8 In short "S…

State of I.B v. Administrator, Howrah Municipality (1 SCC 366) — Cited in 14 Judgments | BharatTax