What is State of Nagaland v. Lipuk A.O. 2005 (183) E.L.T. 337 (SC) authority for?

When an appeal is delayed due to the fault of a tax consultant or chartered accountant, the assessee is generally not held responsible, and the delay should be condoned if there is a sufficient cause.

How many judgments cite State of Nagaland v. Lipuk A.O. 2005 (183) E.L.T. 337 (SC)?

19 judgments on BharatTax cite State of Nagaland v. Lipuk A.O. 2005 (183) E.L.T. 337 (SC) (4 SOT 484), spanning 2018 to 2025.

Which sections of the Income Tax Act does State of Nagaland v. Lipuk A.O. 2005 (183) E.L.T. 337 (SC) come up under?

It is most often cited in judgments turning on Section 143(3), Section 144B, Section 68, Section 143(2), Section 270A, Section 271B.

State of Nagaland v. Lipuk A.O. 2005 (183) E.L.T. 337 (SC) (4 SOT 484)

Gupta Subhash & Sons HUF, Delhi vs. ITO, Ward 34(3), Delhi, Civic Centre

In the result, the appeal filed by the assessee is allowed

ITA 610/DEL/2025[2017-18]Status: DisposedITAT Delhi12 Nov 2025AY 2017-18

Bench: SHRIS.RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

For Appellant: Shri Lakshya Budhiraja, CAFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR

…in the delay in filing the appeal was due to the counsel of the Appellant and there was a sufficient cause for the delay: The Hon’ble ITAT Mumbai in Earthmetal Electricals (P.) Ltd. v Income Tax Officer, Ward 9(1)(3) in ITA No. 239/Mum/2005 reported at [2005] 4 SOT 484 (Mum) held that the assessee cannot be held responsible for the where omission in filing the appeal occurred on part of tax consultant's state. “4 . Adverting to the facts of the present case it is seen that on account of some communication gap the appeal could not be filed in time because the chartered accountant appears to have misplaced the pape…

Arihant Vastushilp Propcon Private Limited, Pune vs. ITO Ward 1(1), Pune

In the result, all the 3 appeals filed by the assessee are allowed for statistical purposes

ITA 1243/PUN/2025[2018-19]Status: DisposedITAT Pune09 Sept 2025AY 2018-19

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

For Appellant: Shri Suhas P Bora and Ms. Sampada IngaleFor Respondent: S/Shri Amol Khairnar and Ratnakar Bhimrao Shelake

Section 143(3)Section 270ASection 271BSection 68

…s: i) Collector, Land Acquisition vs. Mst. Katiji & Ors. reported in 167 ITR 471 (SC) ii) N. Balkrishnan vs. M. Krishnamurthy (1998) 7 SCC 123 iii) State of Nagaland vs. Lipuk A.O. 2005 (183) E.L.T. 337 (SC) iv) Earthmetal Electricals (P.) Ltd. vs. ITO (2005) 4 SOT 484 (Mum) v) Bombay Mercantile Co-op. Bank vs. CBDT vi) Vijay V. Megahni vs. DCIT vide ITA No.493 of 2015 and 508 of 2015, order dated 19.09.2017 10. He accordingly submitted that the delay in filing of the appeal before the Ld. CIT(A) / NFAC should be condoned and the matter should be remitted back to the file of the Ld. CIT(A) / NFAC for deciding th…

Arihant Vastushilp Propcon Private Limited, Pune vs. ITO Ward 1(1), Pune

In the result, all the 3 appeals filed by the assessee are allowed for statistical purposes

ITA 1242/PUN/2025[2018-19]Status: DisposedITAT Pune09 Sept 2025AY 2018-19

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

For Appellant: Shri Suhas P Bora and Ms. Sampada IngaleFor Respondent: S/Shri Amol Khairnar and Ratnakar Bhimrao Shelake

Section 143(3)Section 270ASection 271BSection 68

…s: i) Collector, Land Acquisition vs. Mst. Katiji & Ors. reported in 167 ITR 471 (SC) ii) N. Balkrishnan vs. M. Krishnamurthy (1998) 7 SCC 123 iii) State of Nagaland vs. Lipuk A.O. 2005 (183) E.L.T. 337 (SC) iv) Earthmetal Electricals (P.) Ltd. vs. ITO (2005) 4 SOT 484 (Mum) v) Bombay Mercantile Co-op. Bank vs. CBDT vi) Vijay V. Megahni vs. DCIT vide ITA No.493 of 2015 and 508 of 2015, order dated 19.09.2017 10. He accordingly submitted that the delay in filing of the appeal before the Ld. CIT(A) / NFAC should be condoned and the matter should be remitted back to the file of the Ld. CIT(A) / NFAC for deciding th…

Arihant Vastushilp Propcon Private Limited, Pune vs. ITO Ward 1(1), Pune

In the result, all the 3 appeals filed by the assessee are allowed for statistical purposes

ITA 1241/PUN/2025[2018-19]Status: DisposedITAT Pune09 Sept 2025AY 2018-19

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

For Appellant: Shri Suhas P Bora and Ms. Sampada IngaleFor Respondent: S/Shri Amol Khairnar and Ratnakar Bhimrao Shelake

Section 143(3)Section 270ASection 271BSection 68

…s: i) Collector, Land Acquisition vs. Mst. Katiji & Ors. reported in 167 ITR 471 (SC) ii) N. Balkrishnan vs. M. Krishnamurthy (1998) 7 SCC 123 iii) State of Nagaland vs. Lipuk A.O. 2005 (183) E.L.T. 337 (SC) iv) Earthmetal Electricals (P.) Ltd. vs. ITO (2005) 4 SOT 484 (Mum) v) Bombay Mercantile Co-op. Bank vs. CBDT vi) Vijay V. Megahni vs. DCIT vide ITA No.493 of 2015 and 508 of 2015, order dated 19.09.2017 10. He accordingly submitted that the delay in filing of the appeal before the Ld. CIT(A) / NFAC should be condoned and the matter should be remitted back to the file of the Ld. CIT(A) / NFAC for deciding th…

Ravinanda Landmarks Unit 3, Pune vs. ITO, Wrd-5(1), Pune

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

ITA 1347/PUN/2025[2018-19]Status: DisposedITAT Pune04 Sept 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2018-19

For Appellant: Shri Suhas BoraFor Respondent: Shri Akhilesh Srivastva, Addl.CIT

Section 143(2)Section 143(3)Section 226(3)

…s: i) Collector, Land Acquisition vs. Mst. Katiji & Ors. reported in 167 ITR 471 (SC) ii) N. Balkrishnan vs. M. Krishnamurthy (1998) 7 SCC 123 iii) State of Nagaland vs. Lipuk A.O. 2005 (183) E.L.T. 337 (SC) iv) Earthmetal Electricals (P.) Ltd. vs. ITO (2005) 4 SOT 484 (Mum) v) Bombay Mercantile Co-op. Bank vs. CBDT vi) Vijay V. Megahni vs. DCIT vide ITA No.493 of 2015 and 508 of 2015, order dated 19.09.2017 11. He accordingly submitted that the Ld. CIT(A) / NFAC should have condoned the delay and decided the appeal on merit. 5 12. The Ld. DR on the other hand strongly objected to the arguments advanced by the…

Saranga Anil Aggarwal, Mumbai vs. ACIT, Circle 14(1)(1), Mumbai

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

ITA 1654/MUM/2024[2018-19]Status: DisposedITAT Mumbai06 Aug 2024AY 2018-19

Bench: Shri Amarjit Singh & Shri Raj Kumar Chauhanassessment Year: 2018-19

For Appellant: Shri Dharan Gandhi, Advocate &For Respondent: Dr. Kishor Dhule, CIT/DR

Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER Assessment Year: 2018-19 Saranga Anil Aggarwal ACIT, Circle-14(1)(1), Mumbai 7th Floor, RNA Corporate Park, Vs. Kalanagar, Bandra East, Mumbai-400051. PAN: AACPA 8301 L (Appellant) (Respondent) Present for: Assessee by : Shri Dharan Gandhi, Advocate & Shri Bhadresh Doshi, CA Revenue by : Dr. Kishor Dhule, CIT/DR Date of Hearing : 02.07.2024 Date of Pronouncement : 06.08.2024 O R D E R PER AMARJIT SINGH, AM: This appeal of the assessee for the assessment ye…

DCIT-11(1)(2), Mumbai vs. M/S. Sangam India Ltd., Mumbai

Appeal stand dismissed whereas the assessee‟s appeal stands partly allowed for statistical purposes

ITA 1490/MUM/2019[2015-16]Status: DisposedITAT Mumbai26 Jul 2021AY 2015-16

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील िं./ I.T.A. No.1490/Mum/2019 (धििाारण वर्ा / Assessment Year: 2015-16) Dcit-11(1)(2) M/S. Sangam India Ltd. Gf, Room No.1 306, „B‟ Wing बिाम/ Aaykar Bhavan, M.K. Road Dynasty Business Park Vs. Mumbai-400 020 J.B. Nagar, A.K. Road Andheri (E), Mumbai-400 059 स्थायीलेखा िं./ जीआइआर िं./ Pan/Gir No. Aaccs-0486-K (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & Co No.01/Mum/2021 (धििाारण वर्ा / Assessment Year: 2015-16) M/S. Sangam India Ltd. Dcit-11(1)(2) 306, „B‟Wing Gf, Room No.1 बिाम/ Dynasty Business Park Aaykar Bhavan, M.K. Road Vs. J.B. Nagar, A.K. Road Mumbai-400 020 Andheri (E), Mumbai-400 059 स्थायीलेखा िं./ जीआइआर िं./ Pan/Gir No. Aaccs-0486-K (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Assessee By : Shri Dharmesh Shah-Ld. Ar Revenue By : Shri Ajit Kumar Shrivastava-Ld. Cit-Dr ुनवाई की तारीख/ : 02/07/2021 Date Of Hearing घोषणा की तारीख / : 26/07/2021 Date Of Pronouncement

For Appellant: Shri Dharmesh Shah-Ld. ARFor Respondent: Shri Ajit Kumar Shrivastava-Ld

Section 2(24)

…nal in Angela J. Kazi v. ITO (2006; 10 SOT 139) (vii) Chandigarh Tribunal in Emsons Organics Ltd. v. DCIT (2020; 113 taxmann.com 269) 9 M/s Sangam India Limited Assessment Year: 2015-16 (viii) Mumbai Tribunal in Earthmetal Electricals (P.) Ltd. v. ITO (2005; 4 SOT 484) (ix) Mumbai Tribunal in Anand Kumar Jain V/s ITO (ITA No.4192/Mum/2012 dated 20/08/2019) (x) Mumbai Tribunal in National Bank for Agricultural & Rural Development V/s Addl. CIT (ITA No.5310/Mum/2019 dated 30/08/2019) 5.4 The Ld. CIT-DR, on the other hand, vehemently opposed the admission of additional ground as well as condonation of delay. It wa…

ACIT, Central Circle-15, New Delhi vs. Sunstar Infra Developers Pvt. Ltd., New Delhi

In the result, all the Cross Objections filed by the assessees are allowed and all the appeals filed by the Revenue are dismissed

ITA 816/DEL/2018[2012-13]Status: DisposedITAT Delhi27 Nov 2020AY 2012-13