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

Also reported as

248 ITR 681

Sections most often in play

Section 143(3)Section 253(5)Section 153ASection 153DSection 271(1)(c)Section 154Section 1963Section 80IB

Issues it is cited on

section 51section 253(5)section 80ibsection 271aabsection 139(4)delay in filing appealreasonable causecondonation of delayappeal before cit(a)section 274section 153dsection 154

Judgments citing Venkatadri Traders Ltd. v. CIT

M/S.Al Zarafa Travels & Manpower Consultants P. Ltd, Ernakulam vs. The ACIT, Ernakulam

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

ITA 523/COCH/2018[2015-16]Status: DisposedITAT Cochin04 Feb 2019AY 2015-16

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 153CSection 179Section 230

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos. 518 to 523/Coch/2018 Assessment Years:2009-10, 2010-11, 2011-12, 2012-13, 2014-15 & 2015-16 Al Zarafa Travels & Manpower Vs. The Assistant Commissioner of Consultants (P) Ltd., Income-tax, Central Circle-2, 1st Floor, Lake View Apartments, Kochi. Church Landing Road, Ernakulam-682 016. [PAN:AAFCA 4935N] (Assessee-Appellant) (Revenue-Respondent) Assessee by Shri Thomson Thomas, FCA Revenue by Smt. A.S. Bindhu, Sr. DR Date of hearing 16/01/2019 Date of pronouncement 04/02/2019…

M/S.Al Zarafa Travels & Manpower Consultants P. Ltd, Ernakulam vs. The ACIT, Ernakulam

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

ITA 522/COCH/2018[2014-15]Status: DisposedITAT Cochin04 Feb 2019AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 153CSection 179Section 230

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos. 518 to 523/Coch/2018 Assessment Years:2009-10, 2010-11, 2011-12, 2012-13, 2014-15 & 2015-16 Al Zarafa Travels & Manpower Vs. The Assistant Commissioner of Consultants (P) Ltd., Income-tax, Central Circle-2, 1st Floor, Lake View Apartments, Kochi. Church Landing Road, Ernakulam-682 016. [PAN:AAFCA 4935N] (Assessee-Appellant) (Revenue-Respondent) Assessee by Shri Thomson Thomas, FCA Revenue by Smt. A.S. Bindhu, Sr. DR Date of hearing 16/01/2019 Date of pronouncement 04/02/2019…

M/S.Al Zarafa Travels & Manpower Consultants P. Ltd, Ernakulam vs. The ACIT, Ernakulam

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

ITA 521/COCH/2018[2012-13]Status: DisposedITAT Cochin04 Feb 2019AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 153CSection 179Section 230

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos. 518 to 523/Coch/2018 Assessment Years:2009-10, 2010-11, 2011-12, 2012-13, 2014-15 & 2015-16 Al Zarafa Travels & Manpower Vs. The Assistant Commissioner of Consultants (P) Ltd., Income-tax, Central Circle-2, 1st Floor, Lake View Apartments, Kochi. Church Landing Road, Ernakulam-682 016. [PAN:AAFCA 4935N] (Assessee-Appellant) (Revenue-Respondent) Assessee by Shri Thomson Thomas, FCA Revenue by Smt. A.S. Bindhu, Sr. DR Date of hearing 16/01/2019 Date of pronouncement 04/02/2019…

M/S.Al Zarafa Travels & Manpower Consultants P. Ltd, Ernakulam vs. The ACIT, Ernakulam

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

ITA 520/COCH/2018[2011-12]Status: DisposedITAT Cochin04 Feb 2019AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 153CSection 179Section 230

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos. 518 to 523/Coch/2018 Assessment Years:2009-10, 2010-11, 2011-12, 2012-13, 2014-15 & 2015-16 Al Zarafa Travels & Manpower Vs. The Assistant Commissioner of Consultants (P) Ltd., Income-tax, Central Circle-2, 1st Floor, Lake View Apartments, Kochi. Church Landing Road, Ernakulam-682 016. [PAN:AAFCA 4935N] (Assessee-Appellant) (Revenue-Respondent) Assessee by Shri Thomson Thomas, FCA Revenue by Smt. A.S. Bindhu, Sr. DR Date of hearing 16/01/2019 Date of pronouncement 04/02/2019…

M/S.Al Zarafa Travels & Manpower Consultants P. Ltd, Ernakulam vs. The ACIT, Ernakulam

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

ITA 519/COCH/2018[2010-11]Status: DisposedITAT Cochin04 Feb 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 153CSection 179Section 230

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos. 518 to 523/Coch/2018 Assessment Years:2009-10, 2010-11, 2011-12, 2012-13, 2014-15 & 2015-16 Al Zarafa Travels & Manpower Vs. The Assistant Commissioner of Consultants (P) Ltd., Income-tax, Central Circle-2, 1st Floor, Lake View Apartments, Kochi. Church Landing Road, Ernakulam-682 016. [PAN:AAFCA 4935N] (Assessee-Appellant) (Revenue-Respondent) Assessee by Shri Thomson Thomas, FCA Revenue by Smt. A.S. Bindhu, Sr. DR Date of hearing 16/01/2019 Date of pronouncement 04/02/2019…

M/S.Al Zarafa Travels & Manpower Consultants P. Ltd, Ernakulam vs. The ACIT, Ernakulam

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

ITA 518/COCH/2018[2009-10]Status: DisposedITAT Cochin04 Feb 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 153CSection 179Section 230

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos. 518 to 523/Coch/2018 Assessment Years:2009-10, 2010-11, 2011-12, 2012-13, 2014-15 & 2015-16 Al Zarafa Travels & Manpower Vs. The Assistant Commissioner of Consultants (P) Ltd., Income-tax, Central Circle-2, 1st Floor, Lake View Apartments, Kochi. Church Landing Road, Ernakulam-682 016. [PAN:AAFCA 4935N] (Assessee-Appellant) (Revenue-Respondent) Assessee by Shri Thomson Thomas, FCA Revenue by Smt. A.S. Bindhu, Sr. DR Date of hearing 16/01/2019 Date of pronouncement 04/02/2019…

Shri Ritesh Shokeen, New Delhi vs. ITO, New Delhi

In the result the appeal of the assessee is allowed

ITA 6220/DEL/2014[2008-09]Status: DisposedITAT Delhi09 Mar 2017AY 2008-09

Bench: Shri B.P. Jain

For Appellant: Sh. K. Sampat, AdvocateFor Respondent: Ms. Bedobina Chaudhari, Sr. DR
Section 143(3)

…er of the Assessing Officer. 3. I have heard the rival contentions and perused the facts of the case. The ld. counsel for the assessee has relied upon the decision of various courts of law available at page 167 ITR 471(Supreme Court), 278 ITR 291 (Allahabad) 248 ITR 681 by perusing the circumstances and facts of the case, I find the sufficient cause in fling the appeal which as per the ld. CIT(A) is 34 months and as per the assessee the appeal has been filed in time. The cause has been substantiated by the ld. counsel for the assessee and I am convinced with the same and therefore the ld. CIT (A) is directed to…

DCIT CC 23, Mumbai vs. Rikin Barot, Mumbai

In the result, the appeal filed by the revenue and the cross objection filed by the assessee are dismissed

ITA 6547/MUM/2011[2003-04]Status: DisposedITAT Mumbai31 Mar 2016AY 2003-04

Bench: Shri Rajendra, Am & Shri Ram Lal Negi, Jm आयकर अपील सं/.Ita No.6547/Mum/2011 ("नधा"रण वष" / Assessment Year: 2003-04) The Asst. Cit Central Circle- Vs. Shri. Rikin Barot. 23, B-22,Ashirwad, Room No. 464, 4Th Floor, V.M.Road, Aayakar Bhavan, M.K.Marg, Vile Parle (W), Mumbai- 400020. Mumbai- 400049. "थायी लेखा सं/.जीआइआर सं/.Pan/Gir No. : Aenpb9147G (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Appellant: Shri. B.S.BistFor Respondent: Shri. Vijay Mehta
Section 132(1)Section 143(2)Section 153ASection 153CSection 68

…rned AR relying on the decisions passed in Collector Land Revenue v. Mst.Katiji & Others (167 ITR 471), N. Balakrishnan v. M.Ramamurthy (1998,7SCC 123) Sonerao Sadashivrao Patil & Another v. Godawaribai (1999, 2Mh.L.J. 273) and Venkatadri Traders Ltd. v. CIT (248 ITR 681 Mad.) further submitted that in view of the ratio laid down in the aforesaid cases, the application for condonation of delay may be allowed in the interest of justice. After hearing the learned DR, we allowed the application of the assessee and permitted the learned AR to argue the case on merits. 7 & CO No. 259/MUM/2012 Assessment Year: 2003-0…