Vijayeswari Textiles Ltd. v. CIT

256 ITR 560High Court2002#5903 most cited

What is Vijayeswari Textiles Ltd. v. CIT authority for?

When an appellate authority disposes of an appeal on its merits, it is inferred that any delay in filing the appeal has been condoned. This is because considering the merits implies the appeal was considered properly before the authority.

20

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2026.

Also referred to as

Vijaiyeswari Textiles Ltd · CIT · condonation of delay · disposal on merits · appeal admitted · section 253 · section 246A · section 249

Also reported as

131 Taxmann 833

Sections most often in play

Section 11Section 12ASection 143(1)Section 144Section 250Section 80GSection 12Section 132

Issues it is cited on

section 253(1)section 253(3)extension of limitationsection 246asection 249delay in filing appealsection 253section 80gfirst appealcondonation of delaysection 12asection 12

Judgments citing Vijayeswari Textiles Ltd. v. CIT

Chittibabu Ghanta, Panaji, Goa vs. ACIT, Central Circle, Panaji, Goa

Appeals are DISMISSED

ITA 281/PAN/2024[2018-19]Status: DisposedITAT Panaji13 Feb 2026AY 2018-19

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Ajaykumar V. [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 132Section 153ASection 153CSection 246ASection 250Section 253(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, GOA BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No. 278 to 281/PAN/2024 Assessment Years: 2013-14, 2016-17 to 2018-19 Chittibabu Ghanta Flat No ETH2, Bldg. No.-J, Adwalpalkar Shelter, Caranzalem, Tiswadi, Goa-403002 PAN: AFYPG6880K. . . . . . . . Appellant V/s Asstt. Commissioner of Income Tax, Central Circle-, Panaji. . . . . . . . Respondent Represented Assessee by: Mr Ajaykumar V. [‘Ld. AR’] Revenue by: Mr Azhar Zain [‘Ld. DR’] Date of conclusive Hearing : 11/02/2026 Date of Pronouncement : 13/02…

Chittibabu Ghanta, Panaji, Goa vs. ACIT, Central Circle, Panaji, Goa

Appeals are DISMISSED

ITA 280/PAN/2024[2017-18]Status: DisposedITAT Panaji13 Feb 2026AY 2017-18

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Ajaykumar V. [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 132Section 153ASection 153CSection 246ASection 250Section 253(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, GOA BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No. 278 to 281/PAN/2024 Assessment Years: 2013-14, 2016-17 to 2018-19 Chittibabu Ghanta Flat No ETH2, Bldg. No.-J, Adwalpalkar Shelter, Caranzalem, Tiswadi, Goa-403002 PAN: AFYPG6880K. . . . . . . . Appellant V/s Asstt. Commissioner of Income Tax, Central Circle-, Panaji. . . . . . . . Respondent Represented Assessee by: Mr Ajaykumar V. [‘Ld. AR’] Revenue by: Mr Azhar Zain [‘Ld. DR’] Date of conclusive Hearing : 11/02/2026 Date of Pronouncement : 13/02…

Chittibabu Ghanta, Goa vs. ACIT, Central Circle, Panaji, Goa

Appeals are DISMISSED

ITA 279/PAN/2024[2013-14]Status: DisposedITAT Panaji13 Feb 2026AY 2013-14

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Ajaykumar V. [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 132Section 153ASection 153CSection 246ASection 250Section 253(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, GOA BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No. 278 to 281/PAN/2024 Assessment Years: 2013-14, 2016-17 to 2018-19 Chittibabu Ghanta Flat No ETH2, Bldg. No.-J, Adwalpalkar Shelter, Caranzalem, Tiswadi, Goa-403002 PAN: AFYPG6880K. . . . . . . . Appellant V/s Asstt. Commissioner of Income Tax, Central Circle-, Panaji. . . . . . . . Respondent Represented Assessee by: Mr Ajaykumar V. [‘Ld. AR’] Revenue by: Mr Azhar Zain [‘Ld. DR’] Date of conclusive Hearing : 11/02/2026 Date of Pronouncement : 13/02…

Chittibabu Ghanta, Goa vs. ACIT Central Circle, Panaji, Goa

Appeals are DISMISSED

ITA 278/PAN/2024[2016-17]Status: DisposedITAT Panaji13 Feb 2026AY 2016-17

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Ajaykumar V. [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 132Section 153ASection 153CSection 246ASection 250Section 253(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, GOA BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No. 278 to 281/PAN/2024 Assessment Years: 2013-14, 2016-17 to 2018-19 Chittibabu Ghanta Flat No ETH2, Bldg. No.-J, Adwalpalkar Shelter, Caranzalem, Tiswadi, Goa-403002 PAN: AFYPG6880K. . . . . . . . Appellant V/s Asstt. Commissioner of Income Tax, Central Circle-, Panaji. . . . . . . . Respondent Represented Assessee by: Mr Ajaykumar V. [‘Ld. AR’] Revenue by: Mr Azhar Zain [‘Ld. DR’] Date of conclusive Hearing : 11/02/2026 Date of Pronouncement : 13/02…

The Zoos and Parks Authority of Telangana, Hyderabad vs. DCIT., Exemption Circle-1(1), Hyderabad

In the result, all the 05 appeals ITA

ITA 118/HYD/2025[2021-22]Status: DisposedITAT Hyderabad06 May 2025AY 2021-22

Bench: Shri Manjunatha G & Shri Ravish Sood

For Appellant: Shri AV Raghuram, AdvocateFor Respondent: MS. M. Narmada, CIT-DR
Section 12ASection 143(1)Section 80G

…evant facts, dismissed the appeals on the ground that there is a huge delay. Learned Counsel for the Assessee further 5 ITA.No.114 to 118/Hyd./2025 referring to the decision of Hon’ble High Court of Madras in the case of Vijayeswari Textiles Ltd., CIT [2002] 256 ITR 560 (Mad.) submitted that, once the appeal is dismissed on account of delay, then, the learned CIT(A) cannot go into the issues on merits and, therefore, it is deemed that the delay in filing of the appeal is condoned. In the instant appeal also, although, the learned CIT(A) dismissed the appeal in limine for not condoning the delay, however, the lea…

The Zoos and Parks Authority of Telangana, Hyderabad vs. DCIT., Exemption Circle-1(1), Hyderabad

In the result, all the 05 appeals ITA

ITA 117/HYD/2025[2020-21]Status: DisposedITAT Hyderabad06 May 2025AY 2020-21

Bench: Shri Manjunatha G & Shri Ravish Sood

For Appellant: Shri AV Raghuram, AdvocateFor Respondent: MS. M. Narmada, CIT-DR
Section 12ASection 143(1)Section 80G

…evant facts, dismissed the appeals on the ground that there is a huge delay. Learned Counsel for the Assessee further 5 ITA.No.114 to 118/Hyd./2025 referring to the decision of Hon’ble High Court of Madras in the case of Vijayeswari Textiles Ltd., CIT [2002] 256 ITR 560 (Mad.) submitted that, once the appeal is dismissed on account of delay, then, the learned CIT(A) cannot go into the issues on merits and, therefore, it is deemed that the delay in filing of the appeal is condoned. In the instant appeal also, although, the learned CIT(A) dismissed the appeal in limine for not condoning the delay, however, the lea…

The Zoos and Parks Authority of Telangana, Hyderabad vs. DCIT., Exemption Circle-1(1), Hyderabad

In the result, all the 05 appeals ITA

ITA 116/HYD/2025[2019-20]Status: DisposedITAT Hyderabad06 May 2025AY 2019-20

Bench: Shri Manjunatha G & Shri Ravish Sood

For Appellant: Shri AV Raghuram, AdvocateFor Respondent: MS. M. Narmada, CIT-DR
Section 12ASection 143(1)Section 80G

…evant facts, dismissed the appeals on the ground that there is a huge delay. Learned Counsel for the Assessee further 5 ITA.No.114 to 118/Hyd./2025 referring to the decision of Hon’ble High Court of Madras in the case of Vijayeswari Textiles Ltd., CIT [2002] 256 ITR 560 (Mad.) submitted that, once the appeal is dismissed on account of delay, then, the learned CIT(A) cannot go into the issues on merits and, therefore, it is deemed that the delay in filing of the appeal is condoned. In the instant appeal also, although, the learned CIT(A) dismissed the appeal in limine for not condoning the delay, however, the lea…

The Zoos and Parks Authority of Telangana, Hyderabad vs. DCIT., Exemption Circle-1(1), Hyderabad

In the result, all the 05 appeals ITA

ITA 115/HYD/2025[2018-19]Status: DisposedITAT Hyderabad06 May 2025AY 2018-19

Bench: Shri Manjunatha G & Shri Ravish Sood

For Appellant: Shri AV Raghuram, AdvocateFor Respondent: MS. M. Narmada, CIT-DR
Section 12ASection 143(1)Section 80G

…evant facts, dismissed the appeals on the ground that there is a huge delay. Learned Counsel for the Assessee further 5 ITA.No.114 to 118/Hyd./2025 referring to the decision of Hon’ble High Court of Madras in the case of Vijayeswari Textiles Ltd., CIT [2002] 256 ITR 560 (Mad.) submitted that, once the appeal is dismissed on account of delay, then, the learned CIT(A) cannot go into the issues on merits and, therefore, it is deemed that the delay in filing of the appeal is condoned. In the instant appeal also, although, the learned CIT(A) dismissed the appeal in limine for not condoning the delay, however, the lea…

The Zoos and Parks Authority of Telangana, Hyderabad vs. DCIT., Exemption Circle-1(1), Hyderabad

In the result, all the 05 appeals ITA

ITA 114/HYD/2025[2016-17]Status: DisposedITAT Hyderabad06 May 2025AY 2016-17

Bench: Shri Manjunatha G & Shri Ravish Sood

For Appellant: Shri AV Raghuram, AdvocateFor Respondent: MS. M. Narmada, CIT-DR
Section 12ASection 143(1)Section 80G

…evant facts, dismissed the appeals on the ground that there is a huge delay. Learned Counsel for the Assessee further 5 ITA.No.114 to 118/Hyd./2025 referring to the decision of Hon’ble High Court of Madras in the case of Vijayeswari Textiles Ltd., CIT [2002] 256 ITR 560 (Mad.) submitted that, once the appeal is dismissed on account of delay, then, the learned CIT(A) cannot go into the issues on merits and, therefore, it is deemed that the delay in filing of the appeal is condoned. In the instant appeal also, although, the learned CIT(A) dismissed the appeal in limine for not condoning the delay, however, the lea…

Nafees Sultana, Hyederabad vs. Income Tax Officer, Ward-14(1), Hyderabad

ITA 642/HYD/2025[2014-15]Status: DisposedITAT Hyderabad28 Apr 2025AY 2014-15

Bench: Us:

For Appellant: Shri K. Sai Prasad. C.AFor Respondent: Dr.Sachin Kumar, Sr.DR
Section 147Section 148Section 194ISection 250Section 250(2)Section 25B

…inferred that he had condoned the delay that was involved in the appeal filed before him. The ld.AR to buttress his aforesaid claim has drawn support from the judgment of the Hon’ble High Court of Madras in the case of Vijayeswari Textiles Ltd. Vs. CIT (2002) 256 ITR 560 (Mad). Elaborating on his contention, the Ld. AR submitted that the Hon’ble High Court, had observed, that once the CIT(A) had disposed of the appeal on merits, then, the only inference that could be drawn was that the delay in filing the appeal had been condoned. The Ld. AR submitted that now when the CIT(A) in the present case had disposed of t…

Medsave Health Insurance Tpa Limited, Delhi vs. ACIT, CPC TDS, Ghaziabad

In the result, all the appeals filed by the Assessee stands dismissed

ITA 1016/DEL/2022[2019-20]Status: HeardITAT Delhi29 Mar 2023AY 2019-20

Bench: Shri Anil Chaturvedi & Shri N.K. Choudhry

For Appellant: NoneFor Respondent: Sh. Arvind Bansal, Ld. Sr. DR
Section 154Section 194Section 194JSection 200ASection 201Section 250Section 271C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’ NEW DLEHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI N.K. CHOUDHRY, JUDICIAL MEMBER ITA Nos. 1027, 1028 & 1014 to 1016/Del/2022 Assessment Years: 2013-14, 2014-15 & 2017-18 to 2019-20 Medsave Health Insurance VersuS ACIT, CPC, TDS, TPA Limited, F-701A, Lado Ghaziabad. Sarai, New Delhi. PAN: AABCS8148M (Appellant) (Respondent) Appellant by : None Respondent by : Sh. Arvind Bansal, Ld. Sr. DR Date of hearing: 15/03/2023 Date of order : 29/03/2023 ORDER PER N.K. CHOUDHRY, J.M. These appeals have been preferred by the Assessee, out of which the…

Bramhani Industries Limited, Jammalamadugu, Kadapa vs. DCIT, Circle-1(3), Hyderabad

In the result, appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

ITA 512/HYD/2017[2010-11]Status: DisposedITAT Hyderabad06 Jan 2022AY 2010-11

Bench: Shri A. Mohan Alankamony & Sri Chandra Mohan Garga.Y. 2010-11 Bramhani Industries Limited, Vs. Dcit, Jammalamadugu. Circle-1(3), Pan: Aadcb 1666 M Hyderabad. (Appellant) (Respondent) Ay: 2010-11 Dcit, Vs. Bramhani Industries Circle-1(2), Limited, Hyderabad. Jammalamadugu. Pan: Aadcb 1666 M (Appellant) (Respondent) Assessee By Sri Gowtham Jain Revenue By Sri K.V. Aravind, Sr. Standing Counsel For Dr Date Of Hearing: 12/10/2021 Date Of Pronouncement: 06/01/2022 Order

Section 144Section 234ASection 249(3)Section 68

…should be condoned. In the legal arena an attention should always be made to allow the matter to be contested on merits rather than to throw it on such technicalities.” The Hon’ble Madras High Court in the case of Vijayeswari Textiles Ltd vs. CIT reported in 256 ITR 560 held that: “6. We, therefore, hold that the Tribunal was in error in not condoning the delay and that it was also in error in holding that the additional bonus of three per cent could not be claimed as expenditure under section 37 of the Act. 7. Matters relating to condonation of delay are indeed discretionary and are normally left to the Tribun…

DCIT, Circle-1(2), Hyderabad vs. Bramhani Industries Limited, Jammalamadugu, Ysr Dist.

In the result, appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

ITA 398/HYD/2017[2010-11]Status: DisposedITAT Hyderabad06 Jan 2022AY 2010-11

Bench: Shri A. Mohan Alankamony & Sri Chandra Mohan Garga.Y. 2010-11 Bramhani Industries Limited, Vs. Dcit, Jammalamadugu. Circle-1(3), Pan: Aadcb 1666 M Hyderabad. (Appellant) (Respondent) Ay: 2010-11 Dcit, Vs. Bramhani Industries Circle-1(2), Limited, Hyderabad. Jammalamadugu. Pan: Aadcb 1666 M (Appellant) (Respondent) Assessee By Sri Gowtham Jain Revenue By Sri K.V. Aravind, Sr. Standing Counsel For Dr Date Of Hearing: 12/10/2021 Date Of Pronouncement: 06/01/2022 Order

Section 144Section 234ASection 249(3)Section 68

…should be condoned. In the legal arena an attention should always be made to allow the matter to be contested on merits rather than to throw it on such technicalities.” The Hon’ble Madras High Court in the case of Vijayeswari Textiles Ltd vs. CIT reported in 256 ITR 560 held that: “6. We, therefore, hold that the Tribunal was in error in not condoning the delay and that it was also in error in holding that the additional bonus of three per cent could not be claimed as expenditure under section 37 of the Act. 7. Matters relating to condonation of delay are indeed discretionary and are normally left to the Tribun…

Gowda Saraswath Samaj, Bangalore vs. Income Tax Officer (Exemptions), Ward-1, Bangalore

In the result, the appeal filed by the assessee is allowed and the stay application is dismissed

ITA 486/BANG/2021[2018-19]Status: DisposedITAT Bangalore23 Dec 2021AY 2018-19

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessmentyear: 2018-19

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Smt. Priyadarshini Besaganni, D.R
Section 11Section 12ASection 139(1)Section 143(1)

…ITA No.1234/Bang/2017 IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AssessmentYear: 2018-19 Gowda Saraswati Samaj, No.50, Dwarakanath Bhavan ITO (Exemptions) K.R. Road, Basvangudi Ward-1 Vs. Bangalore 560 004 Bangalore PAN NO :AAAAG0703H APPELLANT RESPONDENT S.P. No.114/Bang/2021 (Arising out of ITA No.486/Bang/2021) Assessment Year: 2018-19 Gowda SaraswatiSamaj, No.50, Dwarakanath Bhavan ITO (Exemptions) Vs. K.R. Road, Basvangudi Ward-1 Bangalore 560 004 Bangalore APPELLANT RESPONDENT Appellant by : Shri Pa…

Sri Rajat Deb, Bangalore vs. Income Tax Officer (International Taxation), Ward- 1(1), Bangalore

In the result, both the appeals of the assessee are treated as allowed for statistical purposes

ITA 256/BANG/2021[2010-11]Status: DisposedITAT Bangalore08 Oct 2021AY 2010-11

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri S.V. Ravishankar, A.RFor Respondent: Shri K. Sankar Ganesh, D.R
Section 139(5)Section 143(1)Section 154Section 5(2)

…IT(IT)A Nos.255 & 256/Bang/2021 Sri Rajat Deb, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos.255 & 256/Bang/2021 Assessment Years: 2009-10 & 2010-11 Sri Rajat Deb B-501, Celestial Green Apartments 6, Old Madras Road ITO (International C.V. Raman Nagar Vs. Taxation) Bangalore Ward-1(1) Bangalore PAN NO : ADPPD3157P APPELLANT RESPONDENT Appellant by : Shri S.V. Ravishankar, A.R. Respondent by : Shri K. Sankar Ganesh, D.R. Date of Hearing : 07.10.2021 Date of Pronouncement : 08.10.2021 O…

Sri Rajat Deb, Bangalore vs. Income Tax Officer (International Taxation), Ward- 1(1), Bangalore

In the result, both the appeals of the assessee are treated as allowed for statistical purposes

ITA 255/BANG/2021[2009-10]Status: DisposedITAT Bangalore08 Oct 2021AY 2009-10

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri S.V. Ravishankar, A.RFor Respondent: Shri K. Sankar Ganesh, D.R
Section 139(5)Section 143(1)Section 154Section 5(2)

…IT(IT)A Nos.255 & 256/Bang/2021 Sri Rajat Deb, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos.255 & 256/Bang/2021 Assessment Years: 2009-10 & 2010-11 Sri Rajat Deb B-501, Celestial Green Apartments 6, Old Madras Road ITO (International C.V. Raman Nagar Vs. Taxation) Bangalore Ward-1(1) Bangalore PAN NO : ADPPD3157P APPELLANT RESPONDENT Appellant by : Shri S.V. Ravishankar, A.R. Respondent by : Shri K. Sankar Ganesh, D.R. Date of Hearing : 07.10.2021 Date of Pronouncement : 08.10.2021 O…

Ramaswamy Janakiraman, Chennai vs. ACIT, Ncc -22 (1), Chennai

In the result appeal filed by assessee in ITA no

ITA 1771/CHNY/2019[2007-08]Status: DisposedITAT Chennai30 Sept 2020AY 2007-08

Bench: Shri V. Durga Rao & Shri Ramit Kocharिनधा"रण वष" /Assessment Year: 2007-08 Heard Through Video Conferencing V. M/S.Ramaswamy Janakiraman The Assistant Commissioner C 39173, Dlf Garden City, Of Income-Tax, , Thazhambur, Non Corporate Circle-22(1), Chennai-600 130. Tambaram, Chennai-600045 [Pan: Adqpj3567N] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.T.N.Seetharaman, Adv. ""यथ" क" ओर से /Respondent By : Ms. R. Anitha, Jcit सुनवाई क" तारीख/Date Of Hearing : 30.09.2020 घोषणा क" तारीख /Date Of Pronouncement : 30.09.2020 आदेश / O R D E R

For Respondent: Ms. R. Anitha, JCIT
Section 143(1)

…nal was in error in not condoning the delay. The question regarding the correctness of the Tribunal’s holding that the delay is not to be condoned is therefore answered in favour of the assessee and against the Revenue” – Vijayswari Textiles Ltd vs. CIT(2002) 256 ITR 560@ Page 563. 8. The appellant respectfully submits that he ought not to be deprived of the relief which he deserves on the ground of delay or on the technicalities. 9. For these and other grounds that may be adduced at the time of hearing the appellant prays that the Hon’ble Tribunal be pleased to allow the appeal and render justice.” 3. The brie…

M/S Bhagwati Colonizers Pt. Ltd, Mansa vs. The Income Tax Officer, Mansa

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

ITA 169/ASR/2015[2006-07]Status: DisposedITAT Amritsar25 Nov 2019AY 2006-07

Bench: Sh. N.K.Choudhry & Dr. A.L.Saini

For Appellant: Sh. P. N. Arora (Ld. Adv.)For Respondent: Sh. Amar Pal Meena (Ld. DR)
Section 254(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N.K.CHOUDHRY, JUDICIAL MEMBER AND DR. A.L.SAINI, ACCOUNTANT MEMBER ITA No.169(Asr)/2015 Assessment Year:2006-07 M/s. Bhagwati Colonizers Vs. Income Tax Officer, Pvt. Ltd., Ward-1(4), Mansa Sunni Gali, Gaushala Road, Mansa [PAN:AACCB 4831F] (Appellant) (Respondent) Appellant by: Sh. P. N. Arora (Ld. Adv.) Respondent by: Sh. Amar Pal Meena (Ld. DR) Date of hearing: 25.11.2019 Date of pronouncement: 25.11.2019 CONSEQUENTIAL ORDER PER N.K.CHOUDHRY, JM: In the instant case, while deciding the appeal of the assessee, the Members constitu…

Satish Mandowara, Mumbai vs. DCIT Cen Cir 39, Mumbai

The appeal of the assessee is allowed for statistical purposes

ITA 422/MUM/2012[2001-02]Status: DisposedITAT Mumbai04 Apr 2018AY 2001-02

Bench: Sri Mahavir Singh, Jm & Sri G. Manjunatha, Am Shri Satish Mandowara The Dy. Commissioner Of 74G, Mangal Karni, Siddarth Income Tax, Central Circle- Vs. Nagar, Goregaon (W), 39, Mumbai Mumbai-400 062 Appellant Respondent .. Pan No. Acwpm 3495 P

For Appellant: Bhavin Shah, ARFor Respondent: V Justin, DR
Section 143(3)Section 156

…not at all admitted. He could not argue anything on this. We find that this issue of delay of condonation is covered in favour of assessee and against Revenue by the decision of Hon’ble Madras High Court in the case of Vijayeswari Textiles Ltd. Vs. CIT [2002] 256 ITR 560 (Madras), wherein Hon’ble Madras High Court has observed vide Para 7 as under: - “7. Matters relating to condonation of delay are indeed discretionary and are normally left to the Tribunal and this court will not ordinarily interfere with the discretion. In this case, as we have already pointed out, the Tribunal did not stop with the order decli…

Jord Engineers (India) Ltd, Mumbai vs. DCIT (OSD) 8(1), Mumbai

In the result, both the appeals filed by the assessee are allowed

ITA 644/MUM/2015[2003-04]Status: DisposedITAT Mumbai31 Jan 2017AY 2003-04

Bench: Shri B.R. Baskaran () & Shri Amit Shukla ()

Section 143(3)Section 144

…isposing of the grounds relating to legal issues and merits shall arise only upon admission of the 9 I.T.A. No.644 & 718/Mum/2015 appeal. An identical issue came to be considered by Hon’ble High Court of Madras in the case of Vijayeswari Textiles Ltd Vs. CIT (256 ITR 560). The Hon’ble Madras High Court, in the above said case, noticed that the Tribunal refused to condone the delay, but proceeded to dispose of the appeal on merits also. The Hon’ble Madras High Court observed as under:- “Matters relating to condonation of delay are indeed discretionary and are normally left to the Tribunal and this Court will not…

Vijayeswari Textiles Ltd. v. CIT (256 ITR 560) — Cited in 20 Judgments | BharatTax