Thunuguntla Jagan Mohan Rao v. DCIT

427 ITR 204High Court2020#1510 most cited

What is Thunuguntla Jagan Mohan Rao v. DCIT authority for?

Delay in filing an appeal may be condoned if there is a sufficient cause, such as a bonafide mistaken impression regarding the appealable order, aligning with the principle of advancing substantial justice.

75

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2020 to 2024.

Also referred to as

Thunuguntla Jagan Mohan Rao v. DCIT · 427 ITR 204 · condonation of delay · sufficient cause · mistaken impression · section 263 · section 271H · section 272A · section 200A · limitation · appeal

Issues it is cited on

section 271h(3)section 272a(2)section 271hsection 272section 200a(1)section 272asection 200(3)section 200asection 234esection 200section 20section 234

Judgments citing Thunuguntla Jagan Mohan Rao v. DCIT

New English School & Jr College, Nashik vs. Deputy Director of Income-Tax, CPC, TDS, Ghaziabad

In the result, ground of appeal of the assessee are allowed

ITA 123/PUN/2022[2013-14 (24Q Q-4)]Status: DisposedITAT Pune11 Oct 2022

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhurysr.No. Ita No. Asstt. Year Quarter/Form 1. 122/Pun/2022 2013-14 Q3/24Q 2. 123/Pun /2022 2014-15 Q4/24Q 3. 124/Pun/2022 2014-15 Q2/24Q 4. 125/Pun/2022 2014-15 Q3/24Q 5. 126/Pun/2022 2015-16 Q4/24Q 6. 127/Pun/2022 2015-16 Q/1/24Q 7. 128/Pun/2022 2015-16 Q3/24Q 8. 129/Pun/2022` 2015-16 Q4/24Q

For Appellant: NoneFor Respondent: Shri Piyush Kumar Singh Yadav
Section 200ASection 234E

…e Authority finds that the litigant has deliberately and intentionally delayed filing of the appeal, that he is careless, negligent and his conduct is lacking in bona fides. The Hon’ble Telangana High Court in the case of Thunuguntla Jagan Mohan Rao vs. DCIT, 427 ITR 204 (Telangana) after referring to the decision of the Hon’ble Supreme Court in the case of N. Balakrishnan vs. M. Krishnamurthy (1998) 7 SCC 123 (SC) held as follows :- “26. The Supreme Court in N. Balakrishnan v. M. Krishnamurthy [1998] 7 SCC 123 has held that the primary function of a Court is to adjudicate the dispute between the parties and to a…

New English School & Jr College, Nashik vs. Deputy Director of Income-Tax, CPC, TDS, Ghaziabad

In the result, ground of appeal of the assessee are allowed

ITA 122/PUN/2022[2013-14 (24Q Q-3)]Status: DisposedITAT Pune11 Oct 2022

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhurysr.No. Ita No. Asstt. Year Quarter/Form 1. 122/Pun/2022 2013-14 Q3/24Q 2. 123/Pun /2022 2014-15 Q4/24Q 3. 124/Pun/2022 2014-15 Q2/24Q 4. 125/Pun/2022 2014-15 Q3/24Q 5. 126/Pun/2022 2015-16 Q4/24Q 6. 127/Pun/2022 2015-16 Q/1/24Q 7. 128/Pun/2022 2015-16 Q3/24Q 8. 129/Pun/2022` 2015-16 Q4/24Q

For Appellant: NoneFor Respondent: Shri Piyush Kumar Singh Yadav
Section 200ASection 234E

…e Authority finds that the litigant has deliberately and intentionally delayed filing of the appeal, that he is careless, negligent and his conduct is lacking in bona fides. The Hon’ble Telangana High Court in the case of Thunuguntla Jagan Mohan Rao vs. DCIT, 427 ITR 204 (Telangana) after referring to the decision of the Hon’ble Supreme Court in the case of N. Balakrishnan vs. M. Krishnamurthy (1998) 7 SCC 123 (SC) held as follows :- “26. The Supreme Court in N. Balakrishnan v. M. Krishnamurthy [1998] 7 SCC 123 has held that the primary function of a Court is to adjudicate the dispute between the parties and to a…

Deochand Gangalal Mudhokar, Pune vs. Assistant Commissioner of Income-Tax (CPC), TDS, Ghaziabad

In the result, grounds of appeals of the assessee are allowed

ITA 690/PUN/2021[2013-14 (26Q Q-3)]Status: DisposedITAT Pune30 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

For Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

…e Authority finds that the litigant has deliberately and intentionally delayed filing of the appeal, that he is careless, negligent and his conduct is lacking in bona fides. The Hon’ble Telangana High Court in the case of Thunuguntla Jagan Mohan Rao vs. DCIT, 427 ITR 204 (Telangana) after referring to the decision of the Hon’ble Supreme Court in the case of N. Balakrishnan vs. M. Krishnamurthy (1998) 7 SCC 123 (SC) held as follows :- “26. The Supreme Court in N. Balakrishnan v. M. Krishnamurthy [1998] 7 SCC 123 has held that the primary function of a Court is to adjudicate the dispute between the parties and to a…

Deochand Gangalal Mudhokar, Pune vs. Assistant Commissioner of Income-Tax (CPC), TDS, Ghaziabad

In the result, grounds of appeals of the assessee are allowed

ITA 689/PUN/2021[2013-14(26Q Q-2)]Status: DisposedITAT Pune30 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

For Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

…e Authority finds that the litigant has deliberately and intentionally delayed filing of the appeal, that he is careless, negligent and his conduct is lacking in bona fides. The Hon’ble Telangana High Court in the case of Thunuguntla Jagan Mohan Rao vs. DCIT, 427 ITR 204 (Telangana) after referring to the decision of the Hon’ble Supreme Court in the case of N. Balakrishnan vs. M. Krishnamurthy (1998) 7 SCC 123 (SC) held as follows :- “26. The Supreme Court in N. Balakrishnan v. M. Krishnamurthy [1998] 7 SCC 123 has held that the primary function of a Court is to adjudicate the dispute between the parties and to a…

Navnath Mahadev Bhosale, Satara vs. Assistant Commissioner of Income-Tax, CPC (TDS), Ghaziabad

In the result, grounds of appeal of the assessee are allowed

ITA 649/PUN/2021[2014-15 (26Q Q-2)]Status: DisposedITAT Pune30 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

For Respondent: Shri Ramnath P. Murkunde
Section 200ASection 220Section 234E

…e Authority finds that the litigant has deliberately and intentionally delayed filing of the appeal, that he is careless, negligent and his conduct is lacking in bona fides. The Hon’ble Telangana High Court in the case of Thunuguntla Jagan Mohan Rao vs. DCIT, 427 ITR 204 (Telangana) after referring to the decision of the Hon’ble Supreme Court in the case of N. Balakrishnan vs. M. Krishnamurthy (1998) 7 SCC 123 (SC) held as follows :- “26. The Supreme Court in N. Balakrishnan v. M. Krishnamurthy [1998] 7 SCC 123 has held that the primary function of a Court is to adjudicate the dispute between the parties and to a…

Navnath Mahadev Bhosale, Satara vs. Assistant Commissioner of Income-Tax, CPC (TDS), Ghaziabad

In the result, grounds of appeal of the assessee are allowed

ITA 648/PUN/2021[2013-14 (26Q Q-4)]Status: DisposedITAT Pune30 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

For Respondent: Shri Ramnath P. Murkunde
Section 200ASection 220Section 234E

…e Authority finds that the litigant has deliberately and intentionally delayed filing of the appeal, that he is careless, negligent and his conduct is lacking in bona fides. The Hon’ble Telangana High Court in the case of Thunuguntla Jagan Mohan Rao vs. DCIT, 427 ITR 204 (Telangana) after referring to the decision of the Hon’ble Supreme Court in the case of N. Balakrishnan vs. M. Krishnamurthy (1998) 7 SCC 123 (SC) held as follows :- “26. The Supreme Court in N. Balakrishnan v. M. Krishnamurthy [1998] 7 SCC 123 has held that the primary function of a Court is to adjudicate the dispute between the parties and to a…

Navnath Mahadev Bhosale, Satara vs. Assistant Commissioner of Income-Tax, (CPC), TDS, Ghaziabad

In the result, grounds of appeal of the assessee are allowed

ITA 647/PUN/2021[2013-14 926Q Q-2)]Status: DisposedITAT Pune30 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

For Respondent: Shri Ramnath P. Murkunde
Section 200ASection 220Section 234E

…e Authority finds that the litigant has deliberately and intentionally delayed filing of the appeal, that he is careless, negligent and his conduct is lacking in bona fides. The Hon’ble Telangana High Court in the case of Thunuguntla Jagan Mohan Rao vs. DCIT, 427 ITR 204 (Telangana) after referring to the decision of the Hon’ble Supreme Court in the case of N. Balakrishnan vs. M. Krishnamurthy (1998) 7 SCC 123 (SC) held as follows :- “26. The Supreme Court in N. Balakrishnan v. M. Krishnamurthy [1998] 7 SCC 123 has held that the primary function of a Court is to adjudicate the dispute between the parties and to a…

Kumar Urban Development P Ltd (Pune Mumbai Realty P Ltd Merged With River View Properties Pvt.Ltd. Merged With Kumar Urban Development P Ltd), Pune vs. Deputy Commissioner of Income-Tax, Circle - 4, Pune

In the result, the appeal of the assessee in ITA

ITA 357/PUN/2018[2013-14]Status: HeardITAT Pune28 Sept 2022AY 2013-14

Bench: Shri S. S. Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita Nos.1323 & 357/Pun/2018 िनधा"रण वष" / Assessment Years: 2012-13 & 2013-14 Kumar Urban Development Vs. Dcit, Circle-4, Pune. Pvt. Ltd., (Pune Mumbai Reality Private Limited Merged With River View Properties Pvt. Ltd. & River View Properties Pvt. Ltd. Merged With Kumar Urban Development Pvt. Ltd.) 10Th Floor, Kumar Business Center, Cts No.29, Bund Garden Road, Pune-411001. Pan : Aadcp8622M Appellant Respondent Assessee By : Shri Nikhil Pathak Revenue By : Shri B. Koteswararao Date Of Hearing : 08.09.2022 Date Of Pronouncement : 28.09.2022 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By The Assessee Directed Against The Different Orders Of Ld. Commissioner Of Income Tax (Appeals)-2 & 3, Pune [‘The Cit(A)’] Dated 15.05.2017 & 08.11.2017 For The Assessment Years 2012-13 & 2013-14 Respectively. 2. First, We Shall Take Up The Appeal In Ita No.1323/Pun/2018 For A.Y. 2012-13 For Adjudication.

For Appellant: Shri Nikhil PathakFor Respondent: Shri B. Koteswararao
Section 143(3)Section 36(1)(iii)Section 41(1)Section 41(1)(a)

…not accept the explanation. It held that while condoning the delay, the Court should compensate the opposite party with costs.” 9. The above principles have been followed by the Hon’ble Telangana High Court in the case of Thunuguntla Jagan Mohan Rao vs. DCIT, 427 ITR 204 (Telangana). Applying the above principles laid down in the above case to the present case, we are of the considered opinion that in the facts and circumstances of the case the explanation offered by the appellant cannot said to be smack of mala-fides nor can it be said that the appellant adopted a dilatory practice in filing the appeal. Therefor…

Kumar Urban Development P Ltd (Pune Mumbai Realty P Ltd Merged With River View Properties Pvt. Ltd Merged With Kumar Urban Development P Ltd), Pune vs. Deputy Commissioner of Income-Tax, Circle - 4, Pune

In the result, the appeal of the assessee in ITA

ITA 1323/PUN/2018[2012-13]Status: HeardITAT Pune28 Sept 2022AY 2012-13

Bench: Shri S. S. Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita Nos.1323 & 357/Pun/2018 िनधा"रण वष" / Assessment Years: 2012-13 & 2013-14 Kumar Urban Development Vs. Dcit, Circle-4, Pune. Pvt. Ltd., (Pune Mumbai Reality Private Limited Merged With River View Properties Pvt. Ltd. & River View Properties Pvt. Ltd. Merged With Kumar Urban Development Pvt. Ltd.) 10Th Floor, Kumar Business Center, Cts No.29, Bund Garden Road, Pune-411001. Pan : Aadcp8622M Appellant Respondent Assessee By : Shri Nikhil Pathak Revenue By : Shri B. Koteswararao Date Of Hearing : 08.09.2022 Date Of Pronouncement : 28.09.2022 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By The Assessee Directed Against The Different Orders Of Ld. Commissioner Of Income Tax (Appeals)-2 & 3, Pune [‘The Cit(A)’] Dated 15.05.2017 & 08.11.2017 For The Assessment Years 2012-13 & 2013-14 Respectively. 2. First, We Shall Take Up The Appeal In Ita No.1323/Pun/2018 For A.Y. 2012-13 For Adjudication.

For Appellant: Shri Nikhil PathakFor Respondent: Shri B. Koteswararao
Section 143(3)Section 36(1)(iii)Section 41(1)Section 41(1)(a)

…not accept the explanation. It held that while condoning the delay, the Court should compensate the opposite party with costs.” 9. The above principles have been followed by the Hon’ble Telangana High Court in the case of Thunuguntla Jagan Mohan Rao vs. DCIT, 427 ITR 204 (Telangana). Applying the above principles laid down in the above case to the present case, we are of the considered opinion that in the facts and circumstances of the case the explanation offered by the appellant cannot said to be smack of mala-fides nor can it be said that the appellant adopted a dilatory practice in filing the appeal. Therefor…

Amrita Constructions and Equipments Engineering P Ltd, Pune vs. Assistant Commissioner of Income-Tax, CPC - TDS, Ghaziabad

In the result, grounds of appeal of the assessee are allowed

ITA 556/PUN/2021[2014-15 (26Q Q-2)]Status: DisposedITAT Pune26 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhurysr.No. Ita No. Asstt. Year 1. 545/Pun/2021 2014-15 Q3/26Q 2. 546/Pun/2021 2014-15 Q3/264 3. 547/Pun/2021 2015-16 Q4/26Q 4. 556/Pun/2021 2014-15 Q2/26Q

For Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

…e Authority finds that the litigant has deliberately and intentionally delayed filing of the appeal, that he is careless, negligent and his conduct is lacking in bona fides. The Hon’ble Telangana High Court in the case of Thunuguntla Jagan Mohan Rao vs. DCIT, 427 ITR 204 (Telangana) after referring to the decision of the 3 ITA 545, 546, 547 & 556/PUN/2021 Amrita Constructions A.Y. 2014-15 & 20116 Hon’ble Supreme Court in the case of N. Balakrishnan vs. M. Krishnamurthy (1998) 7 SCC 123 (SC) held as follows :- “26. The Supreme Court in N. Balakrishnan v. M. Krishnamurthy [1998] 7 SCC 123 has held that the primary…

Amrita Constructions and Equipments Engineering P Ltd, Pune vs. Assistant Commissioner of Income-Tax, CPC - TDS, Ghaziabad

In the result, grounds of appeal of the assessee are allowed

ITA 547/PUN/2021[2015-16 (26Q Q-4)]Status: DisposedITAT Pune26 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhurysr.No. Ita No. Asstt. Year 1. 545/Pun/2021 2014-15 Q3/26Q 2. 546/Pun/2021 2014-15 Q3/264 3. 547/Pun/2021 2015-16 Q4/26Q 4. 556/Pun/2021 2014-15 Q2/26Q

For Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

…e Authority finds that the litigant has deliberately and intentionally delayed filing of the appeal, that he is careless, negligent and his conduct is lacking in bona fides. The Hon’ble Telangana High Court in the case of Thunuguntla Jagan Mohan Rao vs. DCIT, 427 ITR 204 (Telangana) after referring to the decision of the 3 ITA 545, 546, 547 & 556/PUN/2021 Amrita Constructions A.Y. 2014-15 & 20116 Hon’ble Supreme Court in the case of N. Balakrishnan vs. M. Krishnamurthy (1998) 7 SCC 123 (SC) held as follows :- “26. The Supreme Court in N. Balakrishnan v. M. Krishnamurthy [1998] 7 SCC 123 has held that the primary…

Amrita Constructions and Equipments Engineering P Ltd, Pune vs. Assistant Commissioner of Income-Tax, CPC - TDS, Ghaziabad

In the result, grounds of appeal of the assessee are allowed

ITA 546/PUN/2021[2014-15 (26Q Q-4)]Status: DisposedITAT Pune26 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhurysr.No. Ita No. Asstt. Year 1. 545/Pun/2021 2014-15 Q3/26Q 2. 546/Pun/2021 2014-15 Q3/264 3. 547/Pun/2021 2015-16 Q4/26Q 4. 556/Pun/2021 2014-15 Q2/26Q

For Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

…e Authority finds that the litigant has deliberately and intentionally delayed filing of the appeal, that he is careless, negligent and his conduct is lacking in bona fides. The Hon’ble Telangana High Court in the case of Thunuguntla Jagan Mohan Rao vs. DCIT, 427 ITR 204 (Telangana) after referring to the decision of the 3 ITA 545, 546, 547 & 556/PUN/2021 Amrita Constructions A.Y. 2014-15 & 20116 Hon’ble Supreme Court in the case of N. Balakrishnan vs. M. Krishnamurthy (1998) 7 SCC 123 (SC) held as follows :- “26. The Supreme Court in N. Balakrishnan v. M. Krishnamurthy [1998] 7 SCC 123 has held that the primary…

Amrita Constructions and Equipments Engineering P Ltd, Pune vs. Assistant Commissioner of Income-Tax, CPC - TDS, Ghaziabad

In the result, grounds of appeal of the assessee are allowed

ITA 545/PUN/2021[2014-15 (26Q Q3)]Status: DisposedITAT Pune26 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhurysr.No. Ita No. Asstt. Year 1. 545/Pun/2021 2014-15 Q3/26Q 2. 546/Pun/2021 2014-15 Q3/264 3. 547/Pun/2021 2015-16 Q4/26Q 4. 556/Pun/2021 2014-15 Q2/26Q

For Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

…e Authority finds that the litigant has deliberately and intentionally delayed filing of the appeal, that he is careless, negligent and his conduct is lacking in bona fides. The Hon’ble Telangana High Court in the case of Thunuguntla Jagan Mohan Rao vs. DCIT, 427 ITR 204 (Telangana) after referring to the decision of the 3 ITA 545, 546, 547 & 556/PUN/2021 Amrita Constructions A.Y. 2014-15 & 20116 Hon’ble Supreme Court in the case of N. Balakrishnan vs. M. Krishnamurthy (1998) 7 SCC 123 (SC) held as follows :- “26. The Supreme Court in N. Balakrishnan v. M. Krishnamurthy [1998] 7 SCC 123 has held that the primary…

M/S Vinchurkar Diagnostics P Ltd, Nashik vs. Assistant Commissioner of Income-Tax, CPC, Ghaziabad

In the result, grounds of appeal of the assessee are allowed

ITA 703/PUN/2021[2013-14 (26Q Q-4)]Status: DisposedITAT Pune14 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

For Appellant: Shri Sanket JoshiFor Respondent: Shri M.G. Jasnani
Section 200ASection 234E

…e Authority finds that the litigant has deliberately and intentionally delayed filing of the appeal, that he is careless, negligent and his conduct is lacking in bona fides. The Hon’ble Telangana High Court in the case of Thunuguntla Jagan Mohan Rao vs. DCIT, 427 ITR 204 (Telangana) after referring to the decision of the Hon’ble Supreme Court in the case of N. Balakrishnan vs. M. Krishnamurthy (1998) 7 SCC 123 (SC) held as follows :- “26. The Supreme Court in N. Balakrishnan v. M. Krishnamurthy [1998] 7 SCC 123 has held that the primary function of a Court is to adjudicate the dispute between the parties and to a…

M/S Vinchurkar Diagnostics P Ltd, Nashik vs. Assistant Commissioner of Income-Tax, CPC, Ghaziabad

In the result, grounds of appeal of the assessee are allowed

ITA 702/PUN/2021[2013-14 (26Q Q-3)]Status: DisposedITAT Pune14 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

For Appellant: Shri Sanket JoshiFor Respondent: Shri M.G. Jasnani
Section 200ASection 234E

…e Authority finds that the litigant has deliberately and intentionally delayed filing of the appeal, that he is careless, negligent and his conduct is lacking in bona fides. The Hon’ble Telangana High Court in the case of Thunuguntla Jagan Mohan Rao vs. DCIT, 427 ITR 204 (Telangana) after referring to the decision of the Hon’ble Supreme Court in the case of N. Balakrishnan vs. M. Krishnamurthy (1998) 7 SCC 123 (SC) held as follows :- “26. The Supreme Court in N. Balakrishnan v. M. Krishnamurthy [1998] 7 SCC 123 has held that the primary function of a Court is to adjudicate the dispute between the parties and to a…

M/S Vinchurkar Diagnostics P Ltd, Nashik vs. Assistant Commissioner of Income-Tax, CPC, Ghaziabad

In the result, grounds of appeal of the assessee are allowed

ITA 701/PUN/2021[2013-14 (26Q Q-2)]Status: DisposedITAT Pune14 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

For Appellant: Shri Sanket JoshiFor Respondent: Shri M.G. Jasnani
Section 200ASection 234E

…e Authority finds that the litigant has deliberately and intentionally delayed filing of the appeal, that he is careless, negligent and his conduct is lacking in bona fides. The Hon’ble Telangana High Court in the case of Thunuguntla Jagan Mohan Rao vs. DCIT, 427 ITR 204 (Telangana) after referring to the decision of the Hon’ble Supreme Court in the case of N. Balakrishnan vs. M. Krishnamurthy (1998) 7 SCC 123 (SC) held as follows :- “26. The Supreme Court in N. Balakrishnan v. M. Krishnamurthy [1998] 7 SCC 123 has held that the primary function of a Court is to adjudicate the dispute between the parties and to a…

M/S. Charniya Construction, Aurangabad vs. Assistant Commissioner of Income-Tax, CPC-TDS, Ghaziabad

In the result, the appeal filed by the assessee in ITA

ITA 1297/PUN/2019[2013-14]Status: DisposedITAT Pune31 May 2022AY 2013-14

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Smt. Deepa Khare -For Respondent: Shri Arvind Desai
Section 200ASection 234E

…Authority finds that the litigant has deliberately and intentionally delayed filing of the appeal, that he is careless, negligent and his conduct is lacking in bona fides. The Hon’ble Telangana High Court in the case of Thunuguntla Jagan Mohan Rao vs. DCIT, 427 ITR 204 (Telangana) after referring to the decision of the Hon’ble Supreme Court in the case of N. Balakrishnan vs. M. Krishnamurthy (1998) 7 SCC 123 (SC) held as follows :- “26. The Supreme Court in N. Balakrishnan v. M. Krishnamurthy [1998] 7 SCC 123 has held that the primary function of a Court is to adjudicate the dispute between the parties and to a…

Municipal Council, Chalisgaon vs. DCIT TDS Nashik and DCIT CPC TDS, Ghaziabad

In the result, the appeal filed by the assessee in ITA

ITA 1277/PUN/2019[2014-15]Status: DisposedITAT Pune31 May 2022AY 2014-15

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Smt. Deepa Khare -For Respondent: Shri Arvind Desai
Section 200ASection 234E

…Authority finds that the litigant has deliberately and intentionally delayed filing of the appeal, that he is careless, negligent and his conduct is lacking in bona fides. The Hon’ble Telangana High Court in the case of Thunuguntla Jagan Mohan Rao vs. DCIT, 427 ITR 204 (Telangana) after referring to the decision of the Hon’ble Supreme Court in the case of N. Balakrishnan vs. M. Krishnamurthy (1998) 7 SCC 123 (SC) held as follows :- “26. The Supreme Court in N. Balakrishnan v. M. Krishnamurthy [1998] 7 SCC 123 has held that the primary function of a Court is to adjudicate the dispute between the parties and to a…

Municipal Council, Chalisgaon vs. DCIT TDS Nashik and DCIT CPC TDS, Ghaziabad

In the result, the appeal filed by the assessee in ITA

ITA 1275/PUN/2019[2014-15]Status: DisposedITAT Pune31 May 2022AY 2014-15

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Smt. Deepa Khare -For Respondent: Shri Arvind Desai
Section 200ASection 234E

…Authority finds that the litigant has deliberately and intentionally delayed filing of the appeal, that he is careless, negligent and his conduct is lacking in bona fides. The Hon’ble Telangana High Court in the case of Thunuguntla Jagan Mohan Rao vs. DCIT, 427 ITR 204 (Telangana) after referring to the decision of the Hon’ble Supreme Court in the case of N. Balakrishnan vs. M. Krishnamurthy (1998) 7 SCC 123 (SC) held as follows :- “26. The Supreme Court in N. Balakrishnan v. M. Krishnamurthy [1998] 7 SCC 123 has held that the primary function of a Court is to adjudicate the dispute between the parties and to a…

Municipal Council, Chalisgaon vs. DCIT TDS Nashik and DCIT CPC TDS, Ghaziabad

In the result, the appeal filed by the assessee in ITA

ITA 1274/PUN/2019[2013-14]Status: DisposedITAT Pune31 May 2022AY 2013-14

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Smt. Deepa Khare -For Respondent: Shri Arvind Desai
Section 200ASection 234E

…Authority finds that the litigant has deliberately and intentionally delayed filing of the appeal, that he is careless, negligent and his conduct is lacking in bona fides. The Hon’ble Telangana High Court in the case of Thunuguntla Jagan Mohan Rao vs. DCIT, 427 ITR 204 (Telangana) after referring to the decision of the Hon’ble Supreme Court in the case of N. Balakrishnan vs. M. Krishnamurthy (1998) 7 SCC 123 (SC) held as follows :- “26. The Supreme Court in N. Balakrishnan v. M. Krishnamurthy [1998] 7 SCC 123 has held that the primary function of a Court is to adjudicate the dispute between the parties and to a…