State of M.P v. Pradeep Kumar

7 SCC 372Reported decision2000#6710 most cited

What is State of M.P v. Pradeep Kumar authority for?

Courts should entertain grievances arising from unintentional mistakes by litigants rather than closing the doors of justice. The principle that law assists the vigilant should not prevent consideration of genuine grievances due to human error.

17

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2024.

Also referred to as

State of M.P v. Pradeep Kumar · 2000 · SCC 7 372 · condonation of delay · reasonable cause · delay in filing appeal · unintentional mistake · human error · miscarriage of justice · section 249(3) · section 250

Sections most often in play

Section 1961Section 249(3) of the Income Tax ActSection 250 of the Income Tax ActSection 143(1)Section 143(1) of the Income Tax ActSection 249(3)Section 250

Issues it is cited on

section 249(3)section 249delay in filing appealsection 24reasonable causecondonation of delaysection 143(1)section 25opportunity of being heardsection 250prescribedcompany

Judgments citing State of M.P v. Pradeep Kumar

Medavakkam Vattara Nadargalikkiya Sangam, Chennai vs. ITO, Non Corp Ward 22(1), Tambaram, Chennai

In the result, the appeals filed by the assessee in ITA Nos

ITA 2190/CHNY/2024[2021-22]Status: DisposedITAT Chennai21 Oct 2024AY 2021-22

Bench: Shri Mahavir Singhand Shri Jagadish

For Appellant: Shri R. Venkata Raman, CA &For Respondent: Smt. R. Anita, Addl.CIT
Section 143(1)Section 249(3)

…ose who are vigilant and not those who sleep over their rights. But even a vigilant litigant is prone to commit mistakes. This aspect has been considered by the Hon’ble Supreme Court in the case of State of Madhya Pradesh vs. Pradeep Kumar, reported in (2000) 7 SCC 372 wherein it is held that “’to err is human’ is more a practical notion of human behavior than an abstract philosophy, the judicature permanently closed before him. The effort of the court should not be one of finding means to pull down the shutters of adjudicatory jurisdiction before a party who seeks justice, on account of any mistake committed by…

Medavakkam Vattara Nadargalikkiya Sangam, Chennai vs. ITO, Non Corp Ward 22(1), Tambaram, Chennai

In the result, the appeals filed by the assessee in ITA Nos

ITA 2189/CHNY/2024[2020-21]Status: DisposedITAT Chennai21 Oct 2024AY 2020-21

Bench: Shri Mahavir Singhand Shri Jagadish

For Appellant: Shri R. Venkata Raman, CA &For Respondent: Smt. R. Anita, Addl.CIT
Section 143(1)Section 249(3)

…ose who are vigilant and not those who sleep over their rights. But even a vigilant litigant is prone to commit mistakes. This aspect has been considered by the Hon’ble Supreme Court in the case of State of Madhya Pradesh vs. Pradeep Kumar, reported in (2000) 7 SCC 372 wherein it is held that “’to err is human’ is more a practical notion of human behavior than an abstract philosophy, the judicature permanently closed before him. The effort of the court should not be one of finding means to pull down the shutters of adjudicatory jurisdiction before a party who seeks justice, on account of any mistake committed by…

Medavakkam Vattara Nadargalikkiya Sangam, Chennai vs. ITO, Non Corp Ward 22(1), Tambaram, Chennai

In the result, the appeals filed by the assessee in ITA Nos

ITA 2188/CHNY/2024[2019-20]Status: DisposedITAT Chennai21 Oct 2024AY 2019-20

Bench: Shri Mahavir Singhand Shri Jagadish

For Appellant: Shri R. Venkata Raman, CA &For Respondent: Smt. R. Anita, Addl.CIT
Section 143(1)Section 249(3)

…ose who are vigilant and not those who sleep over their rights. But even a vigilant litigant is prone to commit mistakes. This aspect has been considered by the Hon’ble Supreme Court in the case of State of Madhya Pradesh vs. Pradeep Kumar, reported in (2000) 7 SCC 372 wherein it is held that “’to err is human’ is more a practical notion of human behavior than an abstract philosophy, the judicature permanently closed before him. The effort of the court should not be one of finding means to pull down the shutters of adjudicatory jurisdiction before a party who seeks justice, on account of any mistake committed by…

Medavakkam Vattara Nadargalikkiya Sangam, Chennai vs. ITO, Non Corp Ward 22(1), Chennai

In the result, the appeals filed by the assessee in ITA Nos

ITA 2187/CHNY/2024[2018-19]Status: DisposedITAT Chennai21 Oct 2024AY 2018-19

Bench: Shri Mahavir Singhand Shri Jagadish

For Appellant: Shri R. Venkata Raman, CA &For Respondent: Smt. R. Anita, Addl.CIT
Section 143(1)Section 249(3)

…ose who are vigilant and not those who sleep over their rights. But even a vigilant litigant is prone to commit mistakes. This aspect has been considered by the Hon’ble Supreme Court in the case of State of Madhya Pradesh vs. Pradeep Kumar, reported in (2000) 7 SCC 372 wherein it is held that “’to err is human’ is more a practical notion of human behavior than an abstract philosophy, the judicature permanently closed before him. The effort of the court should not be one of finding means to pull down the shutters of adjudicatory jurisdiction before a party who seeks justice, on account of any mistake committed by…

Medavakkam Vattara Nadaragalikkiya Sangam, Chennai vs. ITO, Non Corp Ward 22(1), Tambaram, Chennai

In the result, the appeals filed by the assessee in ITA Nos

ITA 2186/CHNY/2024[2016-17]Status: DisposedITAT Chennai21 Oct 2024AY 2016-17

Bench: Shri Mahavir Singhand Shri Jagadish

For Appellant: Shri R. Venkata Raman, CA &For Respondent: Smt. R. Anita, Addl.CIT
Section 143(1)Section 249(3)

…ose who are vigilant and not those who sleep over their rights. But even a vigilant litigant is prone to commit mistakes. This aspect has been considered by the Hon’ble Supreme Court in the case of State of Madhya Pradesh vs. Pradeep Kumar, reported in (2000) 7 SCC 372 wherein it is held that “’to err is human’ is more a practical notion of human behavior than an abstract philosophy, the judicature permanently closed before him. The effort of the court should not be one of finding means to pull down the shutters of adjudicatory jurisdiction before a party who seeks justice, on account of any mistake committed by…

Shri Murli Fatandas Sawlani, Surat vs. Income Tax Officer, Ward-1(3)(3), Surat

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

ITA 215/SRT/2022[2013-14]Status: DisposedITAT Surat17 May 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.215/Srt/2022 Assessment Year: (2013-14) (Virtual Hearing) Shri Murli Fatandas Sawlani, Vs. The Ito, Ward – 1(3)(3), C/O. Ketan H. Shah, Advocate, Surat. 9Th Floor, Sopphire Ciomplex, C.G. Road, Navrangpura, Ahmedabad – 380009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Adeps9862M (Appellant) (Respondent) Appellant By Shri Ketan Shah, Ar & Shri Aman K. Shah, Ar Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 25/04/2023 17/05/2023 Date Of Pronouncement

Section 143(3)Section 14ASection 263

…t of any mistake committed ITA.215/SRT/2022/AY.2013-14 Murli Fatandas Sawlani by him but to see whether it is possible to entertain his grievance, if it is genuine and sufficient reasons have been explained by assessee [State of M.P. v. Pradeep Kumar, (2000) 7 SCC 372, 376-77]. 9. We note that there was no deliberateness or negligence or mala fide on the part of the assessee. Therefore, the delay in filing this appeal deserve to be condoned and the delay is hereby condoned and we admit the appeal for hearing. 10. On merits, the Ld. Counsel for the assessee submitted that Ld. CIT(A) has passed the ex parte order…

Bramhani Industries Limited, Jammalamadugu, Kadapa vs. DCIT, Circle-1(3), Hyderabad

In the result, appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

ITA 512/HYD/2017[2010-11]Status: DisposedITAT Hyderabad06 Jan 2022AY 2010-11

Bench: Shri A. Mohan Alankamony & Sri Chandra Mohan Garga.Y. 2010-11 Bramhani Industries Limited, Vs. Dcit, Jammalamadugu. Circle-1(3), Pan: Aadcb 1666 M Hyderabad. (Appellant) (Respondent) Ay: 2010-11 Dcit, Vs. Bramhani Industries Circle-1(2), Limited, Hyderabad. Jammalamadugu. Pan: Aadcb 1666 M (Appellant) (Respondent) Assessee By Sri Gowtham Jain Revenue By Sri K.V. Aravind, Sr. Standing Counsel For Dr Date Of Hearing: 12/10/2021 Date Of Pronouncement: 06/01/2022 Order

Section 144Section 234ASection 249(3)Section 68

…01(3) KCCR 1653); B. Bhadragiri Gowda vs. The State of Karnataka and Ors (2007 (2) KCCR 1021; S.R. Vediappan vs. S.P. Ramalingam (CMP No.7730/2017); S.V. Matha Prasad vs. Lalchand Meghraj and Ors (14 SCC 772); State of M.P. and Anr vs. Pradeep Kumar and Anr ( 7 SCC 372); State of UP vs. Sudhir Kumar Singh and Ors (CA No. 3498/2020); Tuticorin Alkali Chemicals & Fertilizers Ltd vs. CIT ( 93 Taxmann 502); CIT vs. Woodward Governor India (P) Ltd (312 ITR 254); PCIT vs. I-Ven Interactive Ltd (418 ITR 662); PCIT vs. NRA Iron & Steel (P) Ltd (412 ITR 161); NRA Iron & Steel (P) Ltd vs. PCIT 273 Taxman 14; Kale Khan Moha…

DCIT, Circle-1(2), Hyderabad vs. Bramhani Industries Limited, Jammalamadugu, Ysr Dist.

In the result, appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

ITA 398/HYD/2017[2010-11]Status: DisposedITAT Hyderabad06 Jan 2022AY 2010-11

Bench: Shri A. Mohan Alankamony & Sri Chandra Mohan Garga.Y. 2010-11 Bramhani Industries Limited, Vs. Dcit, Jammalamadugu. Circle-1(3), Pan: Aadcb 1666 M Hyderabad. (Appellant) (Respondent) Ay: 2010-11 Dcit, Vs. Bramhani Industries Circle-1(2), Limited, Hyderabad. Jammalamadugu. Pan: Aadcb 1666 M (Appellant) (Respondent) Assessee By Sri Gowtham Jain Revenue By Sri K.V. Aravind, Sr. Standing Counsel For Dr Date Of Hearing: 12/10/2021 Date Of Pronouncement: 06/01/2022 Order

Section 144Section 234ASection 249(3)Section 68

…01(3) KCCR 1653); B. Bhadragiri Gowda vs. The State of Karnataka and Ors (2007 (2) KCCR 1021; S.R. Vediappan vs. S.P. Ramalingam (CMP No.7730/2017); S.V. Matha Prasad vs. Lalchand Meghraj and Ors (14 SCC 772); State of M.P. and Anr vs. Pradeep Kumar and Anr ( 7 SCC 372); State of UP vs. Sudhir Kumar Singh and Ors (CA No. 3498/2020); Tuticorin Alkali Chemicals & Fertilizers Ltd vs. CIT ( 93 Taxmann 502); CIT vs. Woodward Governor India (P) Ltd (312 ITR 254); PCIT vs. I-Ven Interactive Ltd (418 ITR 662); PCIT vs. NRA Iron & Steel (P) Ltd (412 ITR 161); NRA Iron & Steel (P) Ltd vs. PCIT 273 Taxman 14; Kale Khan Moha…

Usha Bai, Hyderabad vs. Income Tax Officer, Ward-7(2), Hyderabad

In the result, all the appeals under consideration are treated as allowed for statistical purposes in above terms

ITA 594/HYD/2020[2011-12]Status: DisposedITAT Hyderabad14 Dec 2021AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri A.V. Raghuram for Shri K.C. DevdasFor Respondent: Smt. Matta Padma
Section 143(3)

…3 Taxman 74, wherein the Hon’ble Bombay High Court has held as under: “8. We have considered the application for condonation of delay keeping in mind the :- 5 -: Usha Bai, Hyd. following observations of the Apex Court in State of M.P. v. Pradeep Kumar [2000] 7 SCC 372: 'It is true that the pristine maxim "Vigilantibus Non Dormientiobus Jura Subveniunt (Law assists those who are vigilant and not those who sleep over their rights). But, even a vigilant litigant is prone to commit mistakes. As the aphorism "to err is human" is more a practical notion of human behaviour than an abstract philosophy, the unintentional…

Usha Bai, Hyderabad vs. Income Tax Officer, Ward7(2), Hyderabad

In the result, all the appeals under consideration are treated as allowed for statistical purposes in above terms

ITA 742/HYD/2020[20009-10]Status: DisposedITAT Hyderabad08 Sept 2021

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri K.C. DevdasFor Respondent: Smt. N. Swapna
Section 143(3)

…Court has held as under: “8. We have considered the application for condonation of delay keeping in mind the following observations of :- 6 -: ITA No. 2197//Hyd/2018 and others Rajan Singh and others. the Apex Court in State of M.P. v. Pradeep Kumar [2000] 7 SCC 372: 'It is true that the pristine maxim "Vigilantibus Non Dormientiobus Jura Subveniunt (Law assists those who are vigilant and not those who sleep over their rights). But, even a vigilant litigant is prone to commit mistakes. As the aphorism "to err is human" is more a practical notion of human behaviour than an abstract philosophy, the unintentional…

Madhu Mathi, Hyderabad vs. Income Tax Officer, Ward-7(2), Hyderabad

In the result, all the appeals under consideration are treated as allowed for statistical purposes in above terms

ITA 617/HYD/2020[2009-10]Status: DisposedITAT Hyderabad08 Sept 2021AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri K.C. DevdasFor Respondent: Smt. N. Swapna
Section 143(3)

…Court has held as under: “8. We have considered the application for condonation of delay keeping in mind the following observations of :- 6 -: ITA No. 2197//Hyd/2018 and others Rajan Singh and others. the Apex Court in State of M.P. v. Pradeep Kumar [2000] 7 SCC 372: 'It is true that the pristine maxim "Vigilantibus Non Dormientiobus Jura Subveniunt (Law assists those who are vigilant and not those who sleep over their rights). But, even a vigilant litigant is prone to commit mistakes. As the aphorism "to err is human" is more a practical notion of human behaviour than an abstract philosophy, the unintentional…

Rajan Singh, Hyderabad vs. Income Tax Officer, Ward-7(2), Hyderabad

In the result, all the appeals under consideration are treated as allowed for statistical purposes in above terms

ITA 2198/HYD/2018[2011-12]Status: DisposedITAT Hyderabad08 Sept 2021AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri K.C. DevdasFor Respondent: Smt. N. Swapna
Section 143(3)

…Court has held as under: “8. We have considered the application for condonation of delay keeping in mind the following observations of :- 6 -: ITA No. 2197//Hyd/2018 and others Rajan Singh and others. the Apex Court in State of M.P. v. Pradeep Kumar [2000] 7 SCC 372: 'It is true that the pristine maxim "Vigilantibus Non Dormientiobus Jura Subveniunt (Law assists those who are vigilant and not those who sleep over their rights). But, even a vigilant litigant is prone to commit mistakes. As the aphorism "to err is human" is more a practical notion of human behaviour than an abstract philosophy, the unintentional…

Rajan Singh, Hyderabad vs. Income Tax Officer, Ward-7(2), Hyderabad

In the result, all the appeals under consideration are treated as allowed for statistical purposes in above terms

ITA 2197/HYD/2018[2009-10]Status: DisposedITAT Hyderabad08 Sept 2021AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri K.C. DevdasFor Respondent: Smt. N. Swapna
Section 143(3)

…Court has held as under: “8. We have considered the application for condonation of delay keeping in mind the following observations of :- 6 -: ITA No. 2197//Hyd/2018 and others Rajan Singh and others. the Apex Court in State of M.P. v. Pradeep Kumar [2000] 7 SCC 372: 'It is true that the pristine maxim "Vigilantibus Non Dormientiobus Jura Subveniunt (Law assists those who are vigilant and not those who sleep over their rights). But, even a vigilant litigant is prone to commit mistakes. As the aphorism "to err is human" is more a practical notion of human behaviour than an abstract philosophy, the unintentional…

M Ilaiah and Company, Hanamkonda vs. Asst. Commissioner of Income Tax, Circle-1, Warangal

In the result, assessees appeals are allowed for statistical purposes in above terms

ITA 1533/HYD/2019[2014-15]Status: DisposedITAT Hyderabad07 Apr 2021AY 2014-15

Bench: Shri Satbeer Singh Godara & Laxmi Prasad Sahuassessment Year: 2008-09 Manda Ilaiah (Huf), Vs. Asst. Commissioner Of Hanamkonda. Income-Tax, Circle – 1, Pan – Aachm 9377A Warangal (Appellant) (Respondent)

For Appellant: Shri A.V. RaghuramFor Respondent: Shri Rohit Mujumdar
Section 221Section 221(1)

…plant (P) Ltd., (Bom) 233 Taxman 74, wherein the Hon’ble Bombay High Court has held as under: “8. We have considered the application for condonation of delay keeping in mind the following observations of the Apex Court in State of M.P. v. Pradeep Kumar [2000] 7 SCC 372: 'It is true that the pristine maxim "Vigilantibus Non Dormientiobus Jura Subveniunt (Law assists those who are vigilant and not those who sleep over their rights). But, even a vigilant litigant is prone to commit mistakes. As the aphorism "to err is human" is more a practical notion of human behaviour than an abstract philosophy, the unintentional…

M Ilaiah and Company, Hanamkonda vs. Asst. Commissioner of Income Tax, Circle-1, Warangal

In the result, assessees appeals are allowed for statistical purposes in above terms

ITA 1532/HYD/2019[2011-12]Status: DisposedITAT Hyderabad07 Apr 2021AY 2011-12

Bench: Shri Satbeer Singh Godara & Laxmi Prasad Sahuassessment Year: 2008-09 Manda Ilaiah (Huf), Vs. Asst. Commissioner Of Hanamkonda. Income-Tax, Circle – 1, Pan – Aachm 9377A Warangal (Appellant) (Respondent)

For Appellant: Shri A.V. RaghuramFor Respondent: Shri Rohit Mujumdar
Section 221Section 221(1)

…plant (P) Ltd., (Bom) 233 Taxman 74, wherein the Hon’ble Bombay High Court has held as under: “8. We have considered the application for condonation of delay keeping in mind the following observations of the Apex Court in State of M.P. v. Pradeep Kumar [2000] 7 SCC 372: 'It is true that the pristine maxim "Vigilantibus Non Dormientiobus Jura Subveniunt (Law assists those who are vigilant and not those who sleep over their rights). But, even a vigilant litigant is prone to commit mistakes. As the aphorism "to err is human" is more a practical notion of human behaviour than an abstract philosophy, the unintentional…

Manda Ilaiah (HUF), Hanamkonda vs. Asst. Commissioner of Income Tax, Circle-1, Warangal

In the result, assessees appeals are allowed for statistical purposes in above terms

ITA 1531/HYD/2019[2008-09]Status: DisposedITAT Hyderabad07 Apr 2021AY 2008-09

Bench: Shri Satbeer Singh Godara & Laxmi Prasad Sahuassessment Year: 2008-09 Manda Ilaiah (Huf), Vs. Asst. Commissioner Of Hanamkonda. Income-Tax, Circle – 1, Pan – Aachm 9377A Warangal (Appellant) (Respondent)

For Appellant: Shri A.V. RaghuramFor Respondent: Shri Rohit Mujumdar
Section 221Section 221(1)

…plant (P) Ltd., (Bom) 233 Taxman 74, wherein the Hon’ble Bombay High Court has held as under: “8. We have considered the application for condonation of delay keeping in mind the following observations of the Apex Court in State of M.P. v. Pradeep Kumar [2000] 7 SCC 372: 'It is true that the pristine maxim "Vigilantibus Non Dormientiobus Jura Subveniunt (Law assists those who are vigilant and not those who sleep over their rights). But, even a vigilant litigant is prone to commit mistakes. As the aphorism "to err is human" is more a practical notion of human behaviour than an abstract philosophy, the unintentional…

Health Superway Private Limited, Hyderabad vs. ACIT, Circle-2(2) Hyderabad, Hyderabad

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

ITA 1551/HYD/2016[2010-11]Status: DisposedITAT Hyderabad24 Jan 2018AY 2010-11

Bench: Smt P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2010-11

For Appellant: Shri K.C. DevdasFor Respondent: Smt. Suman Malik
Section 143(2)Section 143(3)Section 249

…oplant (P) Ltd., (Bom) 233 Taxman 74, wherein the Hon’ble Bombay High Court has held as under: 8. We have considered the application for condonation of delay keeping in mind the following observations of the Apex Court in State of M.P. v. Pradeep Kumar [2000] 7 SCC 372: 'It is true that the pristine maxim "Vigilantibus Non Dormientiobus Jura Subveniunt (Law assists those who are vigilant and not those Health Superhiway Pvt. Ltd., Hyd. who sleep over their rights). But, even a vigilant litigant is prone to commit mistakes. As the aphorism "to err is human" is more a practical notion of human behaviour than an abst…