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“condonation of delay”

AppealsSection 249Section 24912,312 judgments

The decision most relied on for condonation of delay is Collector, Land Acquisition v. Mst. Katiji (167 ITR 471), cited in 3,926 judgments on BharatTax.

Leading authorities on condonation of delay

Collector, Land Acquisition v. Mst. Katiji
167 ITR 471 · 1987 · Supreme Court
3,926
citing judgments

Delay in filing appeals, when supported by sufficient or justifiable cause, should be condoned with a liberal approach to ensure substantial justice. This principle prioritizes the cause of justice over mere technicalities.

Collector, Land Acquisition, Anantnag & Anr. v. Mst. Katiji & Ors.
2 SCC 107 · 1987 · Supreme Court
451
citing judgments

Courts must adopt a liberal approach when considering applications for condonation of delay, preferring to decide cases on their merits rather than allowing technicalities of limitation to scuttle justice. This principle applies to ensure the substantive rights of parties are not defeated by minor delays.

Balakrishnan v. M. Krishnamurthy
7 SCC 123 · 1998 · Supreme Court
368
citing judgments

The Supreme Court outlines the principles for condoning delay in filing appeals, stating that a litigant's lapse is not always a bar if the explanation is bona fide and not a dilatory strategy. Courts should show utmost consideration to suitors and prioritize substantial justice unless the delay is deliberately to gain time.

Vishin Meghani v. DCIT & Anr
398 ITR 250 · 2017 · High Court
291
citing judgments

This case is cited as an authority supporting the condonation of delay in filing income tax appeals, particularly when an assessee presents a request for such condonation.

Concord of India Insurance Co. Ltd. v. Smt. Nirmala Devi and Others
118 ITR 507 · 1979 · Supreme Court
268
citing judgments

For condoning delay, the term 'sufficient cause' must be interpreted liberally and purposively to advance justice. Delay not tainted by mala fides, gross negligence, or recklessness, and based on honestly obtained legal advice, constitutes sufficient cause.

Inder Singh v. State of Madhya Pradesh
2025 INSC 382 · 2025 · Supreme Court
267
citing judgments

Non-deliberate procedural delays caused by circumstances beyond control must be condoned in the interest of substantial justice, even if the delay is significant, such as over 1500 days.

Vedabhai v. Santaram
253 ITR 798 · 2002 · Supreme Court
262
citing judgments

When substantial justice and technical considerations are in conflict, substantial justice should be prioritized. Condoning delay requires a cautious approach without malafide or dilatory tactics, and 'sufficient cause' should be interpreted liberally to advance substantial justice.

Sreenivas Charitable Trust v. Dy. CIT
280 ITR 357 · 2006 · High Court
182
citing judgments

The expression "sufficient cause" for condoning delay in filing appeals must receive a liberal and purposive construction. This approach aims to advance substantial justice, which is of paramount importance.

Judgments citing condonation of delay

Ananda Sarkar, Nadia vs. ACIT, Cir. 41, Nadia

In the result, the appeal of the assessee is treated as allowed for statistical purposes

ITA 448/KOL/2024[2017-18]Status: DisposedITAT Kolkata30 May 2024AY 2017-18

Bench: Shri Sanjay Garg & Shri Sanjay Awasthii.T.A. No.448/Kol/2024 Assessment Year: 2017-18 Ananda Sarkar…………..……..…..……............…...……………....Appellant Gobindapur Bazar, Babla Gobindapur, Santipur, Nadia, W.B - 741404. [Pan:Aufps5924C] Vs. Acit, Circle-41, Nadia...…...............................................…..…..... Respondent Appearances By: Shri Anil Kochar, Advocate, Appeared On Behalf Of The Appellant. Shri Prabhakar Prakash Ranjan, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : May 20, 2024 Date Of Pronouncing The Order : May 30, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 29.08.2023 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. There Is A Delay Of 128 Days In Filing The Present Appeal. A Separate Application For Condonation Of Delay Has Been Filed, Which Is Duly Supported By An Affidavit Of Shir Ananda Sarkar, The Assessee Herein. Considering The Submissions Made In The Affidavit, The Delay In Filing The Appeal Is Hereby Condoned.

Section 250Section 69A

hereinafter referred to as the ‘Act’). 2. There is a delay of 128 days in filing the present appeal. A separate application for condonation of delay has been filed, which is duly supported by an affidavit of Shir Ananda Sarkar, the assessee herein. Considering the submissions made in the affidavit

ACIT, Corporate Circle-3(1), Chennai vs. M/S Standard Chargered Global Business Servies Pvt. Limited, Chennai

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

ITA 124/CHNY/2023[2018-19]Status: DisposedITAT Chennai30 May 2024AY 2018-19

Bench: Shri Mahavir Singhand Shri Jagadishआयकर अपील सं./Ita No.: 964/Chny/2022 िनधा"रण वष"/Assessment Year: 2018-19 Standard Chartered Global The Deputy Commissioner Business Services Pvt. Ltd., Vs. Of Income Tax, No.1, Haddows Road, Corporate Circle 3(2), Chennai. Chennai – 600 006. Pan: Aaecs 9043E (अपीलाथ"/Appellant) (""यथ"/Respondent) िनधा"रती क" ओर से/Assessee By : Shri Sriram Seshadri, Ca राज"व क" ओर से /Revenue By : Shri R. Clement Ramesh Kumar, Cit & आयकर अपील सं./Ita No.: 124/Chny/2023 िनधा"रण वष"/Assessment Year:2018-19 The Assistant Standard Chartered Global Commissioner Of Income Vs. Business Services Pvt. Tax, Ltd., Corporate Circle 3(1), No.1, Haddows Road, Chennai. Chennai – 600 006. Pan: Aaecs 9043E (अपीलाथ"/Appellant) (""यथ"/Respondent) िनधा"रती क" ओर से/Assessee By : Shri Sriram Seshadri, Ca राज"व क" ओर से /Revenue By : Shri P.Sajit Kumar, Jcit सुनवाई क" तारीख/Date Of Hearing : 28.05.2024 घोषणा क" तारीख/Date Of Pronouncement : 30.05.2024

For Appellant: Shri Sriram Seshadri, CAFor Respondent: Shri R. Clement Ramesh Kumar, CIT
Section 143(3)Section 192Section 195Section 40

Form 36. The appeal was filed before the Tribunal on 01.02.2023 with a delay of 78 days. The Revenue has filed affidavit for condonation of delay of 68 days wherein it was stated that the delay has occurred due to change in incumbency on account of leave. It was also ... stated that the delay was unintentional and was beyond the control of AO. In view of the above reason, we condone the delay and admit the appeal. 11. The only issue in this appeal of Revenue is as regards to the order of CIT(A)-NFAC allowing lease rental payments

Standard Chartered Global Business Services Private Limited, Chennai vs. DCIT, NFAC, Delhi

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

ITA 964/CHNY/2022[2018-19]Status: DisposedITAT Chennai30 May 2024AY 2018-19

Bench: Shri Mahavir Singhand Shri Jagadishआयकर अपील सं./Ita No.: 964/Chny/2022 िनधा"रण वष"/Assessment Year: 2018-19 Standard Chartered Global The Deputy Commissioner Business Services Pvt. Ltd., Vs. Of Income Tax, No.1, Haddows Road, Corporate Circle 3(2), Chennai. Chennai – 600 006. Pan: Aaecs 9043E (अपीलाथ"/Appellant) (""यथ"/Respondent) िनधा"रती क" ओर से/Assessee By : Shri Sriram Seshadri, Ca राज"व क" ओर से /Revenue By : Shri R. Clement Ramesh Kumar, Cit & आयकर अपील सं./Ita No.: 124/Chny/2023 िनधा"रण वष"/Assessment Year:2018-19 The Assistant Standard Chartered Global Commissioner Of Income Vs. Business Services Pvt. Tax, Ltd., Corporate Circle 3(1), No.1, Haddows Road, Chennai. Chennai – 600 006. Pan: Aaecs 9043E (अपीलाथ"/Appellant) (""यथ"/Respondent) िनधा"रती क" ओर से/Assessee By : Shri Sriram Seshadri, Ca राज"व क" ओर से /Revenue By : Shri P.Sajit Kumar, Jcit सुनवाई क" तारीख/Date Of Hearing : 28.05.2024 घोषणा क" तारीख/Date Of Pronouncement : 30.05.2024

For Appellant: Shri Sriram Seshadri, CAFor Respondent: Shri R. Clement Ramesh Kumar, CIT
Section 143(3)Section 192Section 195Section 40

Form 36. The appeal was filed before the Tribunal on 01.02.2023 with a delay of 78 days. The Revenue has filed affidavit for condonation of delay of 68 days wherein it was stated that the delay has occurred due to change in incumbency on account of leave. It was also ... stated that the delay was unintentional and was beyond the control of AO. In view of the above reason, we condone the delay and admit the appeal. 11. The only issue in this appeal of Revenue is as regards to the order of CIT(A)-NFAC allowing lease rental payments