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

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

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

ITA 1272/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…

Nisar Mehboob Alam Khan, Aurangabad vs. Assistant Commissioner of Income-Tax, CPC-TDS, Ghaziabad

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

ITA 1205/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…

Nisar Mehboob Alam Khan, Aurangabad vs. Assistant Commissioner of Income-Tax, CPC-TDS, Ghaziabad

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

ITA 1204/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…

Nisar Mehboob Alam Khan, Aurangabad vs. Assistant Commissioner of Income-Tax, CPC-TDS, Ghaziabad

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

ITA 1203/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…

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 1299/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…

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 1298/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 1278/PUN/2019[2015-16]Status: DisposedITAT Pune31 May 2022AY 2015-16

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 1276/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 1273/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 & DCIT CPC TDS, Ghaziabad

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

ITA 1271/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…

Nisar Mehboob Alam Khan, Aurangabad vs. Assistant Commissioner of Income-Tax, CPC-TDS, Ghaziabad

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

ITA 1206/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…

Nisar Mehboob Alam Khan, Aurangabad vs. Assistant Commissioner of Income-Tax, CPC-TDS, Ghaziabad

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

ITA 1202/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…

Nisar Mehboob Alam Khan, Aurangabad vs. Assistant Commissioner of Income-Tax, CPC-TDS, Ghaziabad

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

ITA 1201/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…

Kumar Builders, Pune vs. Deputy Commissioner of Income-Tax, Circle - 7, Pune

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

ITA 1322/PUN/2018[2013-14]Status: DisposedITAT Pune13 Jan 2022AY 2013-14
For Appellant: Shri Nikhil Pathak
Section 143(3)Section 36(1)(iii)Section 5Section 68

…not accept the explanation. It held that while condoning the delay, the Court should compensate the opposite party with costs.” 7. 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…

M/S. Ryatara Seva Sahakari Sangha Niyamita Kengeri, Bangalore vs. Income Tax Officer, Ward- 3(2)(3), Bangalore

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

ITA 2643/BANG/2019[2014-15]Status: DisposedITAT Bangalore20 Nov 2020AY 2014-15

Bench: Shri George George K

For Appellant: Sri.Ravish Rao, CAFor Respondent: Sri.Ganesh R.Ghale
Section 143(3)Section 234ASection 80P

…e of substantial justice deserves to be preferred, for the other side cannot claim to have vested right in injustice being done because of a non-deliberate delay. 7.4 The Hon’ble Telangana High Court in the case of Thunuguntla Jagan Mohan Rao v. DCIT [(2020) 427 ITR 204 (Telangana)] had held that the assessee, an individual, not well versed in law, cannot be faulted with not filing an appeal on time against the revisional order of the CIT(A) because he was under bonafide believe that an appeal needs to be filed only against consequential / giving effect to the order of the A.O. Therefore, it was concluded by the…