Venkatadri Traders Ltd. v. CIT

118 Taxmann 622High Court2001#1292 most cited

What is Venkatadri Traders Ltd. v. CIT authority for?

The principle of 'sufficient cause' for condoning a delay in filing an appeal should be construed liberally, particularly when the assessee would not have gained from the delay or when the delay arose from reasonable grounds like wrong professional advice.

88

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2026.

Also referred to as

Venkatadri Traders Ltd. v. CIT · condonation of delay · sufficient cause · reasonable cause · delay in filing appeal · liberal construction · section 253(5) · Madras High Court · 248 ITR 681 · 118 Taxmann 622

Issues it is cited on

Judgments citing Venkatadri Traders Ltd. v. CIT

M/S. Avalon Technologies Pvt Ltd, Chennai vs. Deputy Commissioner of Income Tax, Chennai

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

ITA 6/CHNY/2021[2011-12]Status: DisposedITAT Chennai31 Jul 2023AY 2011-12

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita Nos.: 3, 4, 5 & 6/Chny/2021 िनधा"रण वष" /Assessment Years: 2014-15, 2012-13, 2013-14 & 2011-12 Avalon Technologies Pvt. 1. The Acit (Osd) / Dcit, Ltd., V. Corporate Range 1, Tpi Block, B-7 & B-8, 2. The Dcit, I Main Road, Corporate Circle 1(1), Mep-Sez, Tambaram, Chennai – 34. Chennai – 600 045. Pan: Aacca 4147K (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri D. Anand, Advocate ""यथ" क" ओर से/Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 06.07.2023 घोषणा क" तारीख/Date Of Pronouncement : 31.07.2023

For Appellant: Shri D. Anand, AdvocateFor Respondent: Shri D. Hema Bhupal, JCIT
Section 143(3)

…अपीलीय अिधकरण, ‘बी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ीमहावीर "सह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 3, 4, 5 & 6/CHNY/2021 िनधा"रण वष" /Assessment Years: 2014-15, 2012-13, 2013-14 & 2011-12 Avalon Technologies Pvt. 1. The ACIT (OSD) / DCIT, Ltd., v. Corporate Range 1, TPI Block, B-7 & B-8, 2. The DCIT, I Main Road, Corporate Circle 1(1), MEP-SEZ, Tambaram, Chennai – 34. Chennai – 600 045. PAN: AACCA 4147K (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीला…

M/S . Avalon Technologies Pvt Ltd, Chennai vs. ACIT[Ocd] / Deputy Commissioner of Income Tax, Chennai

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

ITA 5/CHNY/2021[2013-14]Status: DisposedITAT Chennai31 Jul 2023AY 2013-14

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita Nos.: 3, 4, 5 & 6/Chny/2021 िनधा"रण वष" /Assessment Years: 2014-15, 2012-13, 2013-14 & 2011-12 Avalon Technologies Pvt. 1. The Acit (Osd) / Dcit, Ltd., V. Corporate Range 1, Tpi Block, B-7 & B-8, 2. The Dcit, I Main Road, Corporate Circle 1(1), Mep-Sez, Tambaram, Chennai – 34. Chennai – 600 045. Pan: Aacca 4147K (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri D. Anand, Advocate ""यथ" क" ओर से/Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 06.07.2023 घोषणा क" तारीख/Date Of Pronouncement : 31.07.2023

For Appellant: Shri D. Anand, AdvocateFor Respondent: Shri D. Hema Bhupal, JCIT
Section 143(3)

…अपीलीय अिधकरण, ‘बी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ीमहावीर "सह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 3, 4, 5 & 6/CHNY/2021 िनधा"रण वष" /Assessment Years: 2014-15, 2012-13, 2013-14 & 2011-12 Avalon Technologies Pvt. 1. The ACIT (OSD) / DCIT, Ltd., v. Corporate Range 1, TPI Block, B-7 & B-8, 2. The DCIT, I Main Road, Corporate Circle 1(1), MEP-SEZ, Tambaram, Chennai – 34. Chennai – 600 045. PAN: AACCA 4147K (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीला…

M/S . Avalon Technologies Pvt Ltd, Chennai vs. Deputy Commisioner of Income Tax, Chennai

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

ITA 4/CHNY/2021[2012-13]Status: DisposedITAT Chennai31 Jul 2023AY 2012-13

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita Nos.: 3, 4, 5 & 6/Chny/2021 िनधा"रण वष" /Assessment Years: 2014-15, 2012-13, 2013-14 & 2011-12 Avalon Technologies Pvt. 1. The Acit (Osd) / Dcit, Ltd., V. Corporate Range 1, Tpi Block, B-7 & B-8, 2. The Dcit, I Main Road, Corporate Circle 1(1), Mep-Sez, Tambaram, Chennai – 34. Chennai – 600 045. Pan: Aacca 4147K (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri D. Anand, Advocate ""यथ" क" ओर से/Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 06.07.2023 घोषणा क" तारीख/Date Of Pronouncement : 31.07.2023

For Appellant: Shri D. Anand, AdvocateFor Respondent: Shri D. Hema Bhupal, JCIT
Section 143(3)

…अपीलीय अिधकरण, ‘बी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ीमहावीर "सह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 3, 4, 5 & 6/CHNY/2021 िनधा"रण वष" /Assessment Years: 2014-15, 2012-13, 2013-14 & 2011-12 Avalon Technologies Pvt. 1. The ACIT (OSD) / DCIT, Ltd., v. Corporate Range 1, TPI Block, B-7 & B-8, 2. The DCIT, I Main Road, Corporate Circle 1(1), MEP-SEZ, Tambaram, Chennai – 34. Chennai – 600 045. PAN: AACCA 4147K (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीला…

M.S Avalon Technologies Pvt Ltd, Chennai vs. ACIT(OSD) / Deputy Commisioner of Income Tax, Chennai

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

ITA 3/CHNY/2021[2014-15]Status: DisposedITAT Chennai31 Jul 2023AY 2014-15

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita Nos.: 3, 4, 5 & 6/Chny/2021 िनधा"रण वष" /Assessment Years: 2014-15, 2012-13, 2013-14 & 2011-12 Avalon Technologies Pvt. 1. The Acit (Osd) / Dcit, Ltd., V. Corporate Range 1, Tpi Block, B-7 & B-8, 2. The Dcit, I Main Road, Corporate Circle 1(1), Mep-Sez, Tambaram, Chennai – 34. Chennai – 600 045. Pan: Aacca 4147K (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri D. Anand, Advocate ""यथ" क" ओर से/Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 06.07.2023 घोषणा क" तारीख/Date Of Pronouncement : 31.07.2023

For Appellant: Shri D. Anand, AdvocateFor Respondent: Shri D. Hema Bhupal, JCIT
Section 143(3)

…अपीलीय अिधकरण, ‘बी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ीमहावीर "सह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 3, 4, 5 & 6/CHNY/2021 िनधा"रण वष" /Assessment Years: 2014-15, 2012-13, 2013-14 & 2011-12 Avalon Technologies Pvt. 1. The ACIT (OSD) / DCIT, Ltd., v. Corporate Range 1, TPI Block, B-7 & B-8, 2. The DCIT, I Main Road, Corporate Circle 1(1), MEP-SEZ, Tambaram, Chennai – 34. Chennai – 600 045. PAN: AACCA 4147K (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीला…

Sameer Ashok Joshi, Nashik vs. Assistant Commissioner of Income-Tax, Circle - 1, Nashik

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

ITA 572/PUN/2018[2013-14]Status: DisposedITAT Pune18 Jan 2022AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.572/Pun/2018 िनधा"रण वष" / Assessment Year: 2013-14 Sameer Ashok Joshi, Vs. Acit, Circle-1, Raghukul Building, Nashik. Pimpalgaon (B), Tal. Niphad, Dist.- Nashik – 422209. Pan : Acxpj6376R Appellant Respondent Assessee By : Shri Sanket M. Joshi Revenue By : Shri M. J. Jasnani Date Of Hearing : 17.01.2022 Date Of Pronouncement : 18.01.2022 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)- 1, Nashik [‘Cit(A)’ For Short] Dated 21.10.2016 For The Assessment Year 2013-14. 2. There Is Delay Of 445 Days In Filing The Present Appeal Before The Tribunal. Before Us, The Ld. Ar Submitted That The Delay Had Occurred On Account Of Wrong Advice Given By Income Tax

For Appellant: Shri Sanket M. JoshiFor Respondent: Shri M. J. Jasnani
Section 10Section 154

…he appeal :- (i) Faisal Hameed vs. ITAT, 83 DTR 10 (J&K). (ii) Madura Coats Ltd. vs. CCE, 119 CTR 63 (SC). (iii) L. Sohanraj & Ors. vs. DCIT, 260 ITR 155 (Kar.). (iv) O.A.O.A.M. Muthiah Chettiar vs. CIT, 19 ITR 402 (Mad.). (v) Venkatadri Traders Ltd. vs. CIT, 248 ITR 681 (Mad.) 3. On the other hand, ld. CIT-DR opposed the condonation of delay. 3 4. We heard the rival submissions and perused the averments made in the affidavit. The averments made in the affidavit were not controverted by the ld. CIT-DR. Therefore, we satisfied that the delay in filing the present appeal was occurred on account of wrong advice giv…